Pensionsrückstellungen im Zuge eines europäischen Bilanzsteuerrechts

The study is dedicated to the treatment of pension provisions in the course of a harmonised European balance sheet tax law. Despite concrete reform ideas on the harmonisation of balance sheet tax law, such as the CCCTB proposal, the tax treatment of pension provisions is not only treated as a subordinate issue in the European Commission's considerations to date, but is also relativised by a Member State option. The study therefore aims to develop a regulatory proposal for pension provisions based on a comprehensive comparison of the laws of ten EU Member States, which fits in with the goals of harmonising the determination of taxable profits. The findings can also be applied to the debate on global minimum taxation and its implementation.