Post by . on Mar 7, 2024 10:51:35 GMT
The to another account or withdrawn from the business in any way other than adding to the capital it will be subject to tax as of this date without being associated with the period earnings. In case of inflation adjustment the adjustment will be made by deducting the special fund even though it is added to the capital from the equity capital account. VUK MUK. MD. VUK MD. PROVISIONAL AND INFLATION CORRECTION RELATIONSHIP VUK muk. Art. Before benefiting from this application taxpayers who can make taxfree revaluation according to Article VUK temporary art. It is not mandatory to carry out tax revaluation within the scope of Article.
It is also possible to benefit from the provisions of the provisional article. Art. It does not make it mandatory to benefit from the provisions of. Muk. Art. After the first Austria Phone Numbers List revaluation within the scope of Article it is not possible to benefit from the provisional article opportunity. In this respect tax revaluation is an important opportunity before taxfree revaluation for the first time to inflation correction without tax. As a result depreciation can continue to be allocated on amounts valued in accordance with inflation adjustment provisions. In the inflation correction the correction will be made by taking into account the periodvalues after the last revaluation VUK permissible art or temporary or temporary.
Taxpayers considering revaluation with or without tax Incomecorporate tax payment base potentialexpectation for the years and Whether ATK or real estate sales are planned in the near future The situation regarding Financing Expenditure Restriction and Disguised Capital practices Whether there is a Capital Loss and Insolvency situation at present or whether these risks exist in the near future the impact that a possible revaluation may have on creditors or other third parties to whom the balance sheets.
It is also possible to benefit from the provisions of the provisional article. Art. It does not make it mandatory to benefit from the provisions of. Muk. Art. After the first Austria Phone Numbers List revaluation within the scope of Article it is not possible to benefit from the provisional article opportunity. In this respect tax revaluation is an important opportunity before taxfree revaluation for the first time to inflation correction without tax. As a result depreciation can continue to be allocated on amounts valued in accordance with inflation adjustment provisions. In the inflation correction the correction will be made by taking into account the periodvalues after the last revaluation VUK permissible art or temporary or temporary.
Taxpayers considering revaluation with or without tax Incomecorporate tax payment base potentialexpectation for the years and Whether ATK or real estate sales are planned in the near future The situation regarding Financing Expenditure Restriction and Disguised Capital practices Whether there is a Capital Loss and Insolvency situation at present or whether these risks exist in the near future the impact that a possible revaluation may have on creditors or other third parties to whom the balance sheets.