Insight
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Insight
KöMoG: Check-the-box soon also for German partnerships?
With the government draft of the KöMoG, the legislator intends to introduce taxation as a corporation upon application for certain partnerships (so-called option model). This article presents the main contents of the planned option model and addresses the question for which companies the application may be of interest.
in: Handelsblatt online, Steuerboard, May 12, 2021