Einzelwertberichtigung Q&A
The webinar highlights the BMF letter of March 21, 2024 on partial write-downs on customer receivables at credit institutions. This letter includes the principles of specific valuation allowances for tax purposes and new simplification rules.
The event will focus on the following topics
- Principles of commercial law
- Tax law principles
- Individual-specific bad debt allowances in terms of reason and amount
- Flat-rate individual value adjustment
- Simplification procedure
- Application over time
- Practical experience
Participants are requested to inform the Bankenakademie of any open questions/issues in advance of the event so that these can be clarified or discussed during the event.
The webinar will be led by StB Heiko Schreiber (Director, Bundesverband deutscher Banken e. V.) and is aimed at employees from the tax department, particularly with a focus on tax accounting.
Please note: this webinar is held in German