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Einzelwertberichtigung bei Kreditinstituten

Nach Erörterung mit den obersten Finanzbehörden der Länder sind bei Kreditinstituten Einzelwertberichtigungen (EWB) von Kundenforderungen steuerlich nur anzuerkennen, soweit sie im Einklang mit den Grundsätzen im BMF-Schreiben vom 21. März 2024 gebildet werden.

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