OrbitaxBill on the simplification of company taxation and the tax treatment of travel expenses gazetted
|Approved Changes|Germany
The bill on the simplification of company taxation and the tax treatment of travel expenses (Gesetz zur Änderung und Vereinfachung der Unternehmensbesteuerung und des steuerlichen Reisekostenrechts) of 20 February 2013 was published in the Official Gazette of 25 February 2013 (BGBl I 2013, at 285). Key elements of the bill are summarized below.
Fiscal unity regime
The draft bill pr…
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