Categories Limited (UK), Brexit Section 12 (4) of the Corporation Tax Act last applicable for the fiscal year 2020 Kosten: netto (Gesamt-Brutto ) Jetzt Bestellen Warum Section 12 (4) of the Corporation Tax Act last applicable for the fiscal year 2020? § 12 para 4 was repealed in 2021. At the same time, the following changes were introduced: § 34 para 3c KStG§ 8 para 1 in the version of Article 3 of the Act of June 25, 2021 (Federal Law Gazette I p. 2056) is also to be applied to assessment periods before 2021 § 34 para 6d KStG§ 12 para 4 in the version applicable on June 30, 2021, is to be applied for the last time for the assessment period 2020.§ 8 para 1 sentence 4 KStGFor corporations as defined in § 1 para 1 with headquarters abroad, whose place of management is located domestically and which are not to be treated as legal persons under domestic corporate law due to lack of legal capacity, services and promises of services between the corporation and persons who earn income as defined in § 20 para 1 number 1 and 9 of the Income Tax Act from this corporation, are to be treated for the purposes of implementing taxation with income taxes like services and promises of services between a legal corporation and its shareholders. Leistungsumfang: § 12 para 4 was repealed in 2021. At the same time, the following changes were introduced: § 34 para 3c KStG§ 8 para 1, as amended by Article 3 of the law of June 25, 2021 (BGBl. I p. 2056), is also applicable for assessment periods prior to 2021 § 34 para 6d KStG§ 12 para 4, in the version applicable as of June 30, 2021, is to be applied for the last time for the assessment period of 2020.§ 8 para 1 sentence 4 KStGIn the case of corporations under § 1 para 1 with headquarters abroad, whose place of management is located domestically and which, due to lack of legal capacity under domestic corporate law, are not treated as legal entities, services and promises of services between the corporation and persons who derive income from this corporation within the meaning of § 20 para 1 numbers 1 and 9 of the Income Tax Act, are to be treated for the purposes of implementing taxation with income taxes like services and promises of services between a legal entity and its shareholders. Section 12 (4) of the Corporation Tax Act last applicable for the fiscal year 2020 Kosten: netto (Gesamt-Brutto ) Jetzt Bestellen Tags: § 12 Absatz 4 KStGBrexit Steuerbegleitgesetz§ 34 Abs 6d KStG§ 8 Abs.1 S.4 KStGBesteuerung Limited§ 34 Abs. 3c KStG Zusatz-Informationen ... Drucken, Kundenbewertung ... Print 2016 Rate this article: No rating More links § 34 KStGÄnderung zu 12 Abs 4 KStG Der neue § 12 Absatz 4 KStG - steuerlicher Bestandsschutz für die Limited Steuerlich soll nach dem Brexit für die LTD alles so bleiben wie es ist - Änderungsanträge der Koalitionsfraktion Status der Limited in Deutschland StAbwGEG v. 25.06.2021 BGBl. I S. 2056 (37) Please login or register to post comments.