Valuation of pension provisions - transition to the "Heubeck-Richttafeln 2018 G"

Topic area:
Initiative
Official name
Steuerliche Gewinnermittlung; Bewertung von Pensionsrückstellungen nach § 6a EStG, Übergang auf die „Heubeck-Richttafeln 2018 G“
Type
Circular Letter
Level 3 / Other
Initiator
German government
Submitted
Doc. code
2018/0833103
Summary
Status
Status

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Current version
Final version
19.10.2018
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, 2018/0833103, 2018