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The latest news and information worth using from taxes, law, accounting and business management new every month.

PKF newsletter 09|2021

New option model for partnerships 

The Act on the Modernisation of Corporation Tax Law (Gesetz zur Modernisierung der Körperschaftsteuer, KöMoG) is likely to become applicable as of 1.1.2022. An overview of the main features of the new statu-tory provisions on the option model was included in the PKF newsletter 04/2021; in this edition, we start a short series of reports with detailed explanations. 


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Information on our website is of general nature. Although we try to archive the utmost precision and topicality with great care, the information ought not to be used without professional advice on basis of a careful review of the circumstances in each individual case.

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