BMF circular on the deduction of business expenses in the event of tax mismatches
Initiative
Official name
Betriebsausgabenabzug bei Besteuerungsinkongruenzen (§ 4k EStG)
Type
Circular Letter
Level 3 / Other
Initiator
German government
Submitted
Doc. code
2024/1082677
Summary
Status
Status
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Current version
Final version
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Associated initiatives
Level 1
Law on the implementation of the Anti-Tax Avoidance Directive – ATADUmsG
(binding, Amendment, DE)
Level 2
–
Level 3 / Other
–
Source: German government, 2024/1082677 , 2024