Corporate Income Tax Act (Körperschaftssteuergesetz - KStG)
Initiative
Official name
Bekanntmachung der Neufassung des Körperschaftssteuergesetzes; Körperschaftssteuergesetz 2002 (KStG 2002)
Type
Act/Law
Level 1
Initiator
German government
Submitted
Doc. code
BGBl. I S. 4144
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
Annual Tax Act 2022
(binding, Amendment, DE)
Act to Strengthen Growth Opportunities, Investment and Innovation, and Tax Simplification and Fairness (Growth Opportunities Act)
(binding, Main version, Amendment, DE)
Tax regime for micro, small and medium-sized enterprises
(binding, Main version, EU)
Annual Tax Act 2020 (JStG 2020)
(binding, Amendment, DE)
Level 2
–
Level 3 / Other
Revision of the BMF letter on the interest barrier
(binding, Supplement, DE)
Source: German government, BGBl. I S. 4144, 2002