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Tax ABC · 8.10

Wirtschaftsjahr (Financial Year)

Short answer

The twelve-month period for which your company calculates its profit and prepares its annual financial statements. Usually it is the calendar year. In the year of formation, it is shorter (short financial year / Rumpfwirtschaftsjahr).

Key points

Example: Formation in September 2026: The first financial year runs from September 1 to December 31, 2026.

Legal basis

§ 7 Abs. 4 KStG§ 4a EStG

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