Revision of the BMF letter on the interest barrier
Initiative
Official name
Entwurf eines überarbeiteten BMF-Schreibens zur Zinsschranke (§ 4h EStG; § 8a KStG)
Type
Circular Letter
Level 3 / Other
Initiator
German government
Submitted
10.10.2024
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)
Corporate Income Tax Act (Körperschaftssteuergesetz - KStG)
(binding, Main version, DE)
Secondary Credit Market Promotion Act
(binding, Main version, Amendment, DE)
Level 2
–
Level 3 / Other
–
Source: German government, Entwurf eines überarbeiteten BMF-Schreibens zur Zinsschranke (§ 4h EStG; § 8a KStG), 2024