Mannheim Professor of Law Advises Federal Ministry of Finance on Simplifying Corporate Tax

Together with 12 other experts, Professor Dr. Erik Röder prepared a report with proposals for simplifying corporate taxation and lessen the bureaucratic burden on companies. The report has now been handed over to Federal Finance Minister Christian Lindner.

The commission, consisting of experts from academic and legal circles, has been working on the report, which is almost 200 pages long, since September 2023. At the same time, a second commission drew up proposals for a “citizen-oriented income tax”.

The report of the commission on simplified corporate taxation specifies extensive and detailed proposals for improving the taxation of companies. The range of measures extends from income tax, corporate income tax and trade tax to reorganization and international tax law. There are also proposals for amendments to procedural law and procedural practice.

“The Commission's proposals aim to substantially improve corporate taxation in Germany. Companies and tax authorities would be relieved by a significant simplification of tax law,” says Röder, Chair of Civil Law, Corporate Law and Corporate Tax Law.

You can find the press release of the Federal Ministry of Finance in German here.

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