Steuerrecht im Überblick

The volume explains all basic topics and problem areas of the following tax law areas: Income tax, corporation tax, trade tax, VAT, general tax law (AO/FGO), international tax law, real estate transfer tax and inheritance and gift tax with valuation. The special presentation makes it easy to get to grips with the complex subject matter: diagrams, overviews and examples including solutions provide an initial overview. Opposite compact explanations with further references summarise the respective topic in a well-founded manner. The new edition takes into account, among other things, the (permanent) changes to tax law adopted in connection with the coronavirus pandemic and the abolition of the solidarity surcharge. The explanations on excess withdrawals, the detrimental acquisition of shareholdings and the splitting of businesses have been completely revised.