German tax consolidation regimes in an international comparison

Małgorzata Hybka


The tax climate of a jurisdiction may encourage or discourage potential investors. There are many tax factors taken into account by multinational enterprises when making location decisions. One of those factors is the possibility of creating a group for tax purposes. Consolidation allows two or more companies to be potentially considered as a single entity for tax purposes. The European Union and OECD member states offer tax grouping regimes on different conditions. This article reviews the German tax consolidation model and discusses requirements and options for that consolidation. Moreover, it compares German consolidation rules with the ones implemented in selected countries. The methodology of this article is determined by the research objectives and the research topic. The requirements for tax consolidation are specified in the law implemented in European countries. Hence, this article includes a legislative analysis of the regulations comprised in selected national acts. It also reviews the literature on the topic analysed, along with the statistical data collected by the German Federal Ministry of Finance in regard to the tax groups and their functioning.
Author Małgorzata Hybka (WE / KFP)
Małgorzata Hybka,,
- Department of Public Finance
Journal seriesJournal of Management and Financial Sciences, ISSN 1899-8968, (0 pkt)
Issue year2019
Publication size in sheets0.6
Keywords in Polishpodatkowa grupa kapitałowa, Niemcy
Keywords in Englishtax consolidation regimes, Germany
Languageen angielski
Score (nominal)5
Score sourcejournalList
ScoreMinisterial score = 5.0, 08-04-2020, ArticleFromJournal
Citation count*1 (2020-10-21)
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* presented citation count is obtained through Internet information analysis and it is close to the number calculated by the Publish or Perish system.
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