Insight
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The attribution rate for imputed taxation – a snapshot

Original: “Die Zurechnungsquote der Zurechnungsbesteuerung – eine Momentaufnahme”

Since November 2025, a draft revision of the BMF’s imputation taxation has been on the table. However, it remains unclear how exactly the so-called imputation rate should be determined for discretionary succession vehicles. A dynamic approach could be the solution.

in: DER BETRIEB Steuerboard, www.der-betrieb.de, February 18, 2026
Authors: Christian Hesse
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