Entrepreneurs face the demanding task of managing a multitude of income tax issues – both in their personal and business lives. Depending on the legal structure, the principles of taxation differ considerably, meaning that without in-depth knowledge, tax disadvantages can quickly arise. Wilfried Apitz explains how the tax burden can be reduced in a targeted and legally sound manner through optimal structuring, focusing on precisely those types of taxes that most frequently affect companies, regardless of their legal form as sole proprietorships, partnerships or corporations. Income tax, wage tax, corporation tax and trade tax addressed in a solution-oriented manner in one work. References from case law and administration also for convincing use against the tax authorities in legal disputes. Additional calculation examples, checklists and diagrams for a quick overview and introduction. A compact, easy-to-understand guide for anyone who wants to identify and solve income tax problems in a structured way. New product