Insol Sanierungsgewinn Verlustvortrag Und 3a Iii Vorab

About this skill

Vorab-Pruefung der Verrechnungsreihenfolge nach Paragraph 3a Absatz 3 EStG vor Insolvenzantrag oder StaRUG-Anzeige. Schritt-fuer-Schritt-Modellrechnung: laufende Verluste des Sanierungsjahres, vortragsfaehige Verluste, weitere Minderungspositionen. Wenn die Verrechnungsmasse den Sanierungsertrag aufzehrt, ist die Steuerfreiheit faktisch sichergestellt — Erlassantrag bleibt formell sinnvoll, materiell aber entbehrlich. Mit Berechnungsschemata und Excel-tauglicher Tabelle.

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0 potential findings · Scanned 11/4/2026 · Scanner 0.2.1

Content SHA-256: f8012e4e0a6219ae59cee8dfa2b67f0cc8f71e6b92386f3ffcd1bf627e155678

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Original listing metadata

Original name

insol-sanierungsgewinn-verlustvortrag-und-3a-iii-vorab

Original description

About this listing

Category: General
Reported license: Apache-2.0
Listing language (estimated): German
Review status: Not individually reviewed
Agent compatibility: Atlas installation supports Claude Code, Codex, and Cursor. Skill-specific dependencies and features are checked during setup.