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German Federal Constitutional Court Upholds Minimum Taxation Rules for Corporate Loss Carryforwards

|Approved Changes|Germany
Germany

The German Federal Constitutional Court issued a release on 11 August 2025 regarding a recent decision that affirms the constitutionality of the country's minimum taxation rules for corporate loss carryforwards, addressing claims that these rules violate the general principle of equality under Article 3 of the Basic Law. The rules, in place since 2004, allow full deduction of losses up to EUR…

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