The new edition of this proven textbook systematically guides readers through the complexities of German municipal trade tax law. In eleven practice-oriented lessons, the work imparts in-depth specialist knowledge - from the basics of tax law to tricky special cases. Core topics at a glance:
- Determining the assessment basis
- Additions and deductions
- Loss utilisation
- Breakdown
- Determining the tax burden
- Commercial property trading
- Special cases and demarcation issues
