Aktuelle steuerrechtliche Änderungen (2020/2021) in der Bankpraxis
The video gives an overview of the current tax law changes in 2020, planned changes for 2021 and their effects on banking practice. Among other things the following are addressed
- the draft of the Annual Tax Act 2020,
- the notification requirements for tax arrangements (DAC6),
- the new loss offsetting restrictions in § 20 (6) sentences 5 and 6 EStG,
- the planned changes to the church tax procedure (KiStAM) by the "2nd FamEntlG" and
- other draft laws.
The video, produced in September 2020, is aimed at employees in the tax departments, regulatory departments and implementation units of credit institutions.
Please note, e-learning language is German.