PKF newsletter
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PKF newsletter 09|2021
New option model for partnerships
The Act on the Modernisation of Corporation Tax Law (Gesetz zur Modernisierung der Körperschaftsteuer, KöMoG) is likely to become applicable as of 1.1.2022. An overview of the main features of the new statu-tory provisions on the option model was included in the PKF newsletter 04/2021; in this edition, we start a short series of reports with detailed explanations.
- PKF newsletter 09|2021 New option model for partnerships