FG Düsseldorf: Hinzurechnungsbesteuerung und Kapitalverkehrsfreiheit bei Schweizer Tochtergesellschaften

Nov 15, 2024 | Uncategorized | 0 Kommentare

Das FG Düsseldorf musste entscheiden, ob die Einkünfte einer in der Schweiz ansässigen Tochtergesellschaft einer deutschen Kapitalgesellschaft der Hinzurechnungsbesteuerung nach dem AStG unterliegen.

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FG Düsseldorf: Hinzurechnungsbesteuerung und Kapitalverkehrsfreiheit bei Schweizer Tochtergesellschaften

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