In this book you will find compact up-to-date basic knowledge about German income tax German
corporate income tax and German trade tax (legal status 1.1.2018). The textbook which has
already been published in its sixth German edition has now been translated into English
language. It clearly presents the basics of German profit taxes and introduces even the
previously inexperienced reader to the world of income tax corporate income tax and trade tax.
As in the previous German editions the focus is not on individual tax-related recommendations
for action or detailed regulations but on the fundamental systematics of the subject matter.
The book is therefore the ideal companion for targeted preparation for examinations in the
Bachelor's and Master's programmes at universities that are oriented towards business taxation
or tax law. It is also ideally suited for self-study. Target groups are therefore students
lecturers in the field of business taxation and tax law. The book is also suitable for
English-speaking practitioners (including those from abroad) who wish to develop basic
knowledge of German profit taxes useful for everyday professional life. Assistants in tax
consulting tax clerks as well as landlords specialising in tax and not least also tax advisers
are addressed here.
