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

12/01/2023

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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Authors

Portrait ofJörg Schrade
Jörg Schrade
Partner
Munich
Portrait ofChristian Linseisen
Christian Linseisen, Dipl.-Kfm.
Senior Associate
Munich