Trade income is determined
Trade income is determined based on the taxable income for in-
come tax or corporate income tax purposes modifed by certain
additions and deductions.
The additions include one-fourth of the sum of the following
items, which must be added back when computing income for
trade tax purposes:
-Loan remuneration (e. G. Interest)
-Recurring payments
-Proft shares of a silent partner
-20% of rental and leasing payments for movable fxed assets
-50% of rental and leasing payments for immovable fxed assets
-25% of payments to obtain license rights for a limited time
period, except for licenses that merely confer entitlement to
license to third parties the rights derived thereunder
The addbacks apply only to the extent that payments exceed an
exemption amount of € 100,000.
EU Forecast
euf:ba.18g:40/nws-01