Deduction ban for partial write-downs on shareholder or group loans

Particularly in economically uncertain times, it is important to be able to claim any losses for tax purposes in order to at least reduce the tax burden. In the context of tax audits, group loans are always a focus of the audit, especially in the case of partial write-downs, as these may not be taken into account for tax purposes. In their latest article, POELLATH professionals Raphael Baumgartner and Michael Forchhammer explain what conclusions can be drawn from a ruling by the Berlin-Brandenburg tax court on this topic and what to look out for in practice.