In September 2012, the Federal Cabinet (Bundesregierung) adopted a draft bill on the simplification of company taxation and the tax treatment of travel expenses (Gesetz zur Änderung und Vereinfachung der Unternehmensbesteuerung und des steuerlichen Reisekostenrechts). Key elements of the draft bill are summarized below.
Fiscal unity regime
The draft bill provides for several amendments regarding the rules on fiscal unity (Organschaft), in particular in view of EU law.
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