Buschhaus, Matthias - In: Ekonomické rozhl'ady 54 (2025) 2, pp. 76-98
Paper categorises the German taxation regime for partnerships in the European context. In particular, the German option … - as previously - transparently, is compared with other European taxation methods for partnerships and a detailed … complex and requires more advisory support, and the risk of retroactive taxation can significantly increase the tax burden. …