German Business Taxation

Which of the following is an example of fiscal year in Germany.

• A. 1-1-2017 to 31-12-2017

• B. 1-10-2016 to 30-9-2017

• C. 1-1-2017 to 28-2-2018

What will be the total loss carryfoward for an OG as of 31.12.2022, if it has losses prior the profit pooling agreement amounting to EUR 2,500,000 and a profit in the current year of EUR 2.500,000?

• A. EUR 0

• B. EUR 2,500,000

• C. EUR 1.500.000

• D. EUR 600,000

What is the percentage of trade tax add backs for rent of immoveable assets.

• A. 20 %

• B. 50 %

• C. 25 %

• D. 100 %

What is the minimum percentage required for a company to become OT in a fiscal unity?

• A. 1%

• B. 49%

• C. 51%

• D. 10%

·     Which of the following is affected according to the Interest expense limitation rule, Sec. 4h EStG, Sec. 8a KStG.

• Corporations

• Sole properiertorships

• Partnerships

Which among these are not a expemption leading to full deduction of Interest expense according to Interest barrier rule.

• Exemption threshold

• Liquidation

• Group clause

• Escape clause

what is the minimum duration of Profit pooling agreement ( Fiscal unity)

• 2

• 5

• 3

• 4

Late surcharge of _____ is levied on taxes monthly. (Late surcharge is not levied if there is a refund and tax is zero)If the company has
failed to file it before the due date.

• 1%

• 0.75%

• 0.25%

• 2%

What is the combined CIT rate including SS?

• A. 16.375%

• B. 15.825%

• 16

• 18

What is the percentage of trade tax add backs for interest expenses.

• 20%

• 100%

• 25%

• 50%