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- Title
Übergang des Gewerbeverlusts nach § 10a GewStG von einer Kapital- auf eine Personengesellschaft.
- Authors
Suchanek, Markus
- Abstract
The article discusses the ruling of the German Bundesfinanzhof (BFH) tax court in a case concerning transfer of trade loss from a capital to a partnership with reference to section 10a of the Gewerbesteuergesetz trade tax law in Germany. Topics discussed include management of co-entrepreneurship in the partnership limited; assessment of trade tax on the income of the business; business contribution by a sole trader or a partnership into another partnership; and corporate identity.
- Subjects
TAXATION of business losses; TAXATION of business partnerships; CORPORATE tax laws; CORPORATE image
- Publication
FinanzRundschau, 2019, Vol 101, Issue 14, p645
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2019-1011402