Germany - The German Economic Growth Acceleration Act: Main Changes and Opportunities for Taxpayers
- R. Stadler; E. Bindl
- European Taxation, 2010 (Volume 50), No 4
- 24 February 2010
The German Economic Growth Acceleration Act, which entered into force on 31 December 2009, seeks to strengthen economic growth through the introduction of several beneficial provisions in the area of business taxation. In this article, the authors review those provisions and the opportunities they present for taxpayers.