Legal Lexicon

Körperschaftsteuer

DGA

DGA stands for Directorate of the Investment Advisory Company – learn more about its role and significance in our glossary! Discover now!

Joint Taxes

Joint taxes are revenues that are jointly taxed and shared by the federal government, states, and municipalities. Learn more about their significance in the tax system!

Exemption Notice

An exemption notice confirms the tax-free status of specific transactions. Find out how it can help you secure financial benefits!

Supervisory Board Tax

The supervisory board tax is a levy on the remuneration of supervisory board members. Learn more about its origin and impact – now in the article!

Tax

Taxes are levies imposed by the state to finance public tasks. Learn more about the types, purpose, and effect of taxes in the article!

Sustainability Reserve

The sustainability reserve strengthens the financial stability of companies. Find out how it provides long-term risk protection – read the article now!

Business Cycle Equalization Reserve

The business cycle equalization reserve offsets economic fluctuations. Learn more about this smart financial strategy – discover the details in our article now!

Annual Surplus

The annual surplus shows a company’s profit for the fiscal year. Learn more about its significance and calculation in the detailed article!

Determination of Tax Bases

The determination of tax bases clarifies key facts for tax calculation. Learn more now in the detailed lexicon article!

Absorption Principle

The absorption principle explains how costs are allocated in costing. Curious? Learn more in the detailed encyclopedia article!