FG Düsseldorf: Verlustabzugsverbot und § 8d KStG bei Gesellschafterwechsel und Organschaft

Juni 26, 2025 | Uncategorized | 0 Kommentare

Das FG Düsseldorf hat zur Anwendung der Verlustabzugsbeschränkung nach § 8c KStG und § 8d KStG i. V. m. § 10a GewStG bei einem unterjährigen Gesellschafterwechsel im Fall einer mehrstufigen körperschaftsteuerlichen und gewerbesteuerlichen Organschaft entschieden.

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