Wahlrechte zum Wechsel des Besteuerungsregimes

This comparative law thesis compares the corporation tax election right under Section 1a of the German Corporation Tax Act (KStG) with the election rights for changing the tax regime under the French and US tax law.
The thesis centers on the analysis of the German corporation tax election right and identifies potential obstacles to exercising the corporation tax election right. Furthermore, approaches for improvements are outlined. In doing so, the author draws on the findings of the comparative legal analysis of French election rights for changing the tax regime and the US tax election right under the ‘check-the-box’ regulations.
Finally, the introduction of a ‘reverse’ tax election right, namely an income tax election right is proposed, and approaches for such an income tax election right are outlined.