Questions regarding the application of rules restricting the eligibility to offset capital income tax under section 36a of the Income Tax Act
Datum 08.12.2022
Finance Ministry circular of 3 April 2017, IV C 1 - S 2299/16/10002 Federal Tax Gazette 2017 I p. 726 (in German only)
Please note: The principles set out of the Finance Ministry circular on rules for offsetting capital income tax under section 36a of the Income Tax Act apply accordingly to section 50j of the Income Tax Act.
