Steuerlehre 1 Rechtslage 2024

The present volume "Tax Law 1" offers you a quick and easily understandable access to the fundamentals of tax law, using proven didactics. The exercise section, tailored to practical requirements, includes tasks of varying difficulty levels. Additional exercises and solutions to reinforce learning success can be found in the accompanying solution book available for "Tax Law 1." The 45th revised and updated edition takes into account the relevant legal situation as of May 31, 2024. In addition to new BMF letters, judgments, and other administrative instructions, particular attention has been given to the changes resulting from the law to strengthen growth opportunities, investments, and innovation, as well as tax simplification and fairness (Growth Opportunities Act) and the Fourth Corona Tax Relief Act. It is currently enhanced with the learning app SN Flashcards eBook inside. The print edition of "Tax Law 1" provides you with free access to the content of the Springer Nature Flashcards learning app, enabling interactive learning and supporting you with additional questions for grasping and reviewing the study material. Furthermore, the entire Bornhofen Edition is available with eBook inside, facilitating digital work (e.g., through links to supplementary materials) with the course content—relevant added value for all educators and learners. Accompanying the textbook, a solution book with further exam questions and solutions regarding the legal situation of the year 2024 is also available.