Trade Tax Recognition of the Add-On Amount

The importance of the taxation of income is becoming increasingly important in cross-border tax structuring and tax compliance. This is due, not least, to the consequences of the taxation of additional income. In his article in the Handelsblatt Steuerboard, Raphael Baumgartner provides an overview of the taxation of the additional taxation and, in particular, classifies the trade tax recording of the additional tax amount, taking into account the requirements of the ATAD.