Homburg, Stefan; Houben, Henriette; Maiterth, Ralf - Universität <Hannover> / Wirtschaftswissenschaftliche … - 2007
Effective from 2008, Germany´s top marginal income tax rate rises from 42 to 45 per cent. However, sole proprietorships and partnerships can opt for a preferential tax rate of 28.25 per cent for retained profits are taxed again upon distribution (§ 34a EStG-E). If they do so, profits are taxed...
