Addbacks apply only to the extent that payments exceed
The addbacks apply only to the extent that payments exceed an
exemption amount of € 100,000.
Additionally, the following items must be added back when com-
puting income for trade tax purposes:
– Dividends that are not included in the computation of income
for corporate income tax purposes, when the requirements of
exemption for trade tax purposes are not fulflled (see below)
– Distributive share of the losses of domestic or foreign part-
nerships
EU Forecast
euf:ba.18g:41/nws-01