The German Federal Constitutional Court issued a release on 11 August 2025 regarding a recent decision that affirms the constitutionality of the country's minimum taxation rules for corporate loss carryforwards, addressing claims that these rules violate the general principle of equality under Article 3 of the Basic Law. The rules, in place since 2004, allow full deduction of losses up to EUR 1 million but restrict deductions beyond that to 60% of current year income exceeding that amount (…