We use cookies to personalise the website and offer you the greatest added value. They are, among other purposes, used to analyse visitor usage in order to improve the website for you. By using this website, you agree to their use. Further information can be found in our data privacy statement.

Corporate tax changes


Published on 20.12.2022 / reading time approx. 1 minute

Accrued losses

By the current modification the possibility of carryforward unused losses that may be enforced for the tax base without any tax base adjustments related to the interest deduction limitation up to 50% is extended to losses incurred before 2015. At the taxpayer’s option, this rule may be applied for the tax year starting after 31. December 2021 for the first time.

Fiduciary trust, trust foundation

The change of the legislation ensures exemption from corporate tax for trusts, trust foundations and public interest trusts, even if the beneficiaries are not only natural persons but also trust foundations established for the purpose of making a benefit to natural persons.

Group taxpayers

For group taxpayers, the cases of termination of group membership will be amended. the group membership would be ceased also in the case of liquidation, winding-up or compulsory liquidation of the taxpayer. In addition, in the case of the termination of a group corporate taxpayer or the membership of the group member, members would have to declare tax advances not from the date of termination but within 30 days of the date of the circumstance giving rise to the termination.

Tax base allowance for electric charging stations

The tax base allowance for electric charging stations will be considered as a “de minimis” allowance regarding the tax returns submitted after 31. January 2022, and the special rules for using and handling of the tax base allowance related to the installation of electric charging stations will be slightly simplified.


Contact Person Picture

Dr. Roland Felkai

Graduate in Economics, M.A. (London), Tax Consultant

CEO and Partner

+36 1 8149 800

Send inquiry

Deutschland Weltweit Search Menu