Tax recognition of specific credit value adjustments at credit institutions

Topic area:
Key words:
Tax, Local GAAP
Initiative
Official name
Einzelwertberichtigung bei Kreditinstituten
Type
Circular Letter
Level 3 / Other
Initiator
German government
Submitted
12.04.2023
Doc. code
2024/0263950
Summary
Status
Status

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Current version
Final version
21.03.2024
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
Level 2
Level 3 / Other

Source: German government, 2024/0263950, 2024