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Urteil Zur Tonnagesteuer

80% kürzung des auflösungsgewinns aus unterscheidsbetrag bei gewerbesteuer entgegen dem tonnagesteuererlass für zulässig gehalten

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20 years: German tonnage tax regime

Under the tonnage tax regime, enterprises and individuals with seagoing vessels have the opportunity to be taxed on the basis of a deemed profit related to the ship’s tonnage instead of the actual operating results. Read more here.

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