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PKF newsletter 04|2021

Partnerships with option for corporation tax – Draft legislation has been put forward

The Federal Government presented a draft Act on the Modernisation of Corporation Tax Law on 17.3.2021. This also aims to internationalise corporation tax law. The focus here is on the introduction of an option for professional partnerships (Personenhandelsgesellschaften, a German type of professional corporation) and partnership organisations to be treated as corporations for tax purposes as of 1.1.2022. 

  • PKF newsletter 04|2021 Partnerships with option for corporation tax – Draft legislation has been put forward
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