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. https://blogs.pwc.de/insurance/tax-legal/latente-steuern-und-das-neue-investmentsteuergesetz/3907/
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DEFERRED TAXES AND THE NEW INVESTMENT TAX LAW
Deferred taxes under Solvency II are calculated on the basis of Art. 15 i. V. m. Art. 9 Delegated Regulation. The recognition and measurement of deferred taxes is governed by International Financial Reporting Standards (IFRS).According to IAS 12, deferred taxes are to be accrued using the balance sheet method, the so-called temporary concept. According to this method, deferred taxes are to be deferred to temporary differences between the solvency balance sheet and the taxable value, which at the time of realization results in a taxable profit or a tax deductible difference. JAKOB REINEKE READ MORE