Recent developments in tax law – Federal Constitutional Court ruling on minimum taxation

The Federal Constitutional Court has declared minimum taxation to be constitutional and referred to equity measures to mitigate hardship – a decision with far-reaching consequences for companies.

In their article in the Neue Zeitschrift für Gesellschaftsrecht, Dr. Gero Burwitz and Jonathan Storz analyze how the loss deduction rules work in practice, what risks exist in special cases in particular, and what legislative adjustments are appropriate.