The financing neutrality of taxation means that entrepreneurial decisions about the financing structure must remain tax-free. Here, two principles come into play as prerequisites for financing neutrality. The correspondence principle, according to which income reductions that a debtor can assert, must be taken into account at the same time for the creditor in the same amount, and the synthesis principle, according to which all forms of financing must be subject to the same tax rate. Funding neutrality exists when the debtor and creditor are both taxed according to the Johansson-Samuelson theorem .
literature
Ulrich Schreiber: Taxation of Companies - An Introduction to Tax Law and Tax Effect , Springer-Verlag GmbH, ISBN 3-540-77874-8
