On 14 July 2008, the Ministry of Finance (BMF) published official guidance in the form of a letter dated 4 July 2008, on the application of the new rules on limitation of interest deduction contained in Sec. 4h of the Income Tax Act (Einkommensteuergesetz, EStG) and Sec. 8a of the Corporate Income Tax Act (Körperschaftsteuergesetz, KStG). The BMF's letter contains detailed examples …