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Law-Now 12 Jan 2023 · International

German Ministry of Finance issues draft letter on the income tax treatment of profit participation rights

1 min read

Authors

  • Jörg Schrade

    Left CMS

    Christian Linseisen, Dipl.-Kfm.

    Left CMS
In November 2022, the German Ministry of Finance (BMF) issued a letter on the income tax treatment of profit participation rights and their classification as equity or debt, which is intended to provide clarity and investment security after previous uncertainties...

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