Steuerliche Zweifelsfragen bei der ertragsteuerlichen Organschaft im Fall von Bilanzierungsfehlern

Article  |  October 10, 2024

Der SteuerBerater

Partner Benjamin Rapp (Munich and Frankfurt) and associate Daniel Reich (Frankfurt) are the authors of “Steuerliche Zweifelsfragen bei der ertragsteuerlichen Organschaft im Fall von Bilanzierungsfehlern“ (Tax issues in the case of accounting errors in the fiscal unity for income tax purposes), published by Der SteuerBerater in its October 2024 issue. The article examines how accounting errors can affect profit-and-loss transfer agreements in the context of tax groups and highlights different views on how to deal with accounting errors from a German commercial and tax law perspective.