In order for the tax office to assume a hidden profit distribution due to an excessive interest-bearing shareholder loan, it must take all interest-relevant factors into account appropriately.

Since August 1, 2021, many companies and associations are required to register in the Transparency Register.

Losses from a loan to a corporation are to be recognized for tax purposes if it is certain that the corporation will no longer make payments.

In addition to a corporate income tax option for partnerships, the corporate income tax framework for corporate groups and international companies will be improved.

The fact that dividend income is only disregarded for corporate income tax purposes if the shareholding is at least 10 % is not constitutionally objectionable.

If the annual financial statements are adopted late, the tax office may not assume a fictitious inflow of bonuses already at the time when the annual financial statements should have been prepared.

A managing director who is subject to social insurance contributions does not have a special status that would exclude him from receiving short-time allowance.

In the Corona crisis, the tax offices grant a retroactive reduction of advance payments for 2019 upon request if a loss that can be carried back is expected for 2020.

The federal and state governments have initiated many relief measures to cushion the impact of the Corona crisis.

The state provides one-time payments to small businesses to compensate for lost revenue due to the Corona crisis.