The corporation tax group: who, under which contract, and from when — Tax groups in Germany: corporation tax, trade tax and VAT

Test yourself

Question 1 of 5

Which holding does financial integration under § 14(1) sentence 1 no. 1 KStG require?

a majority of the share capitala majority of the voting rights attached to the sharesall of the sharesat least three quarters of the voting rights

Question 2 of 5

On the wording of §§ 14 and 17 KStG, which company cannot be a controlled company?

a GmbH managed in Germanya stock corporation with its registered office in an EU state and management in Germanya commercially active limited partnershipa European Company managed in Germany

Question 3 of 5

What does § 17 KStG require of a GmbH's transfer agreement regarding losses?

nothing, it follows from the GmbH Actan assumption of losses up to the amount of share capitala reference to § 302 AktG in its currently applicable versiona guarantee from the parent

Question 4 of 5

A transfer agreement becomes effective in December, the subsidiary's financial year is the calendar year and the parent has held the majority for years. From when is income attributed?

for the whole year in which the agreement becomes effectiveonly from the month after registrationonly for the following yearonly after five years have passed

Question 5 of 5

To which permanent establishment must the holding in the controlled company be allocated?

none, the holding is enougha domestic permanent establishment of the parent, throughout the tax groupa permanent establishment in the controlled company's state of registrationany permanent establishment in the EU