German Profit Taxes

The textbook clearly presents the basics of German profit taxes and introduces even the previously inexperienced reader to the world of income tax, corporate income tax and trade tax. As in the previous German editions, the focus is not on individual tax-related recommendations for action or detailed regulations, but on the fundamental systematics of the subject matter.

The book is therefore the ideal companion for targeted preparation for examinations in the Bachelor's and Master's programmes at universities that are oriented towards business taxation or tax law. It is also ideally suited for self-study. Target groups are therefore students, lecturers in the field of business taxation and tax law. The book is also suitable for English-speaking practitioners (including those from abroad) who wish to develop basic knowledge of German profit taxes useful for everyday professional life. Assistants in tax consulting, tax clerks as well as landlords specialising in tax and not least also tax advisers are addressed here.



Prof. Dr. Christoph Freichel, WP, StB, FBIStR, ist Professor für Allgemeine Betriebswirtschaftslehre, Rechnungswesen und Betriebliche Steuerlehre an der htw saar.

Dr. Gernot Brähler, Dipl.-Kfm., ist freiberuflicher Steuerberater, Partner der IT Tax Solutions Dr. Brähler & Potthoff Steuerberater PartG mbB mit Sitz in München. Er ist Autor zahlreicher Veröffentlichungen.

Dr. Christian Lösel, StB, war Oberbürgermeister der Stadt Ingolstadt.

Dr. Andreas Krenzin ist Steuerberater und Partner der Kastl & Dr. Krenzin Steuerberatungsgesellschaft.



1 Introduction

2 Personal income tax

3 Corporate income tax

4 Trade tax

5 Legal neutrality of taxation

6 Final comprehensive case