Exciting insights into ‘Corporation tax option under Section 1a of the Corporation Tax Act (KStG) vs. retention benefits under Section 34a of the Income Tax Act (EStG)’:

During their guest lecture, the speakers explained the significance of the option for corporation tax in tax law. The meeting focused on the requirements for option taxation, its legal consequences and a comparison with the alternative tax relief for retained earnings. Furthermore, the potential of the reverse option and the relevant problem areas were presented and discussed.

During a subsequent gathering, the students had the opportunity to engage in an intensive professional exchange.

We would like to thank GKK PartG mbB Munich for the highly practical lecture.