BMF notice on the income tax treatment of fund establishment costs
Initiative
Official name
Zweifelsfragen zur ertragsteuerlichen Behandlung von Fondsetablierungskosten als Anschaffungskosten (§ 6e EStG)
Entwurf eines BMF-Schreibens
Entwurf eines BMF-Schreibens
Type
Circular Letter
Level 3 / Other
Initiator
German government
Submitted
14.11.2024
Doc. code
-
Summary
Status
Status
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Current version
Draft
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
Income Tax Act (Einkommensteuergesetz - EStG)
(binding, Main version, DE)
Level 2
–
Level 3 / Other
–
Entwurf eines BMF-Schreibens, 2024