Einzelwertberichtigung
The webinar highlights the letter finalized by the tax authorities on 21 March 2024 on partial write-downs on customer receivables at credit institutions. This BMF letter includes principles of individual value adjustments for tax purposes and new simplification rules.
The event will focus on the following topics
- Principles of commercial law
- Tax law principles
- Individual specific valuation allowances in terms of reason and amount
- Expected permanent impairment
- Flat-rate individual value adjustment
- Simplification procedure
The webinar will be led by StB Heiko Schreiber (Director, Bundesverband deutscher Banken e. V.) and is aimed at employees from the tax department, in particular with a focus on tax accounting.
Please note: this webinar is held in German