· Insight

Federal Constitutional Court overturns high interest on back taxes and tax refunds

Original: “BVerfG kippt hohe Verzinsung von Steuernachforderungen und Steuererstattungen”

According to a recently published decision by the Federal Constitutional Court, the statutory interest rate of 0.5% per month (6% per year) on back taxes and tax refunds has already been unconstitutional since 2014. Martin Liebernickel summarizes the key statements and consequences of the decision in a Steuerboard article.

in: Handelsblatt online, Steuerboard, August 20, 2021
Authors: Dr. Martin Liebernickel
  • Tax
    • Corporate Tax Law