Karl Stille, Der Umgang mit Ergänzungsbilanzen bei der Option zur Körperschaftsbesteuerung nach § 1a KStG, Dissertation Humboldt-Universität zu Berlin, 2025

Key Points

• The central aim focuses on the treatment of supplementary balance sheets in the context of corporate tax options under German tax law.
• Analysis of supplementary balance sheets
• Review of tax legislation under § 1a KStG
• Examination of case studies in corporate taxation
• Clarifies complexities in handling supplementary balance sheets
• Identifies implications for corporate tax strategy
• Provides recommendations for compliance with § 1a KStG