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How far does the EXIST business start-up grant fulfill the requirements of the income tax act for a tax exemption?

A tax exemption of the grant for securing the livelihood in accordance with § 3 no. 11 EStG seems impossible, while exempting the grants for physical resources can be considered. An exemption in accordance with § 3 no. 44 EStG should be excluded. There are however several possible interpretations by the tax authorities for concepts such as science, research and education as well as to the extent necessary to fulfill the requirements of this norm. For tax purposes, the scholars have the option to deduct the costs from revenues, when both are related to the foundation of their company. We recommend contacting an accountant and the responsible tax office at an early stage.

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