Guest lecture by Dr Ernst-August Baldamus (Dipl.-Kfm. / RA / StB / Partner Tax) from WTS Munich

The 'Corporate Tax Law' module offers valuable insights into the fundamentals and practical issues of consolidated tax groups. We would like to extend our gratitude to Dr Ernst-August Baldamus (Dipl.-Kfm. / RA / StB / Partner Tax) from WTS Munich for his insightful guest lecture at the WFI in November 2024.

On the topic of 'Fundamentals and practical issues of a consolidated tax group', he outlined the requirements of a consolidated tax group for income tax purposes and discussed the tax consequences and accounting effects. He also categorised current reform proposals from the expert commission appointed by the BMF. Dr Baldamus presented a number of illustrative examples from his professional practice to provide a better understanding of the potential pitfalls of a consolidated tax group.