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WorksheetsGerman Business Taxation
Total questions: 10
Worksheet time: 6mins
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%
