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Tax Compliance Practice: The Income Tax Treatment of Profit Participation Capital (Draft BMF Letter dated 01.11.2022)

Original: “Tax Compliance Praxis: Die ertragsteuerliche Behandlung von Genussrechtskapital (Entwurf BMF-Schreiben vom 01.11.2022)”

In their article published in Handelsblatt Steuerboard André Fest and Dmytro Shyshkin discuss the income tax treatment of profit participation capital on the basis of the draft BMF letter dated 01.11.2022.

in: Handelsblatt online, Steuerboard, December 20, 2022
Authors: André Fest, Dmytro Shyshkin
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