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- Title
Die folgenlose Beseitigung der rechtsfähigen Gesamthand durch das MoPeG.
- Authors
Bachmann, Gregor
- Abstract
The article "The consequence-free elimination of the legal entity by the MoPeG" discusses the effects of the Partnership Law Modernization Act (MoPeG) on tax law. The MoPeG will remove the term "partnership" from the German Civil Code (BGB), which leads to confusion, as it is often assumed in tax law that partnerships, despite their legal capacity, are partnerships in commendam. However, the legislator emphasizes that the MoPeG does not bring any changes to tax law and that the assets of the partnership are separate from those of the partners. It is pointed out that the distinction between partnerships and legal entities remains and that the MoPeG does not abolish the legal entity, but merely clarifies that the BGB partnership is considered a legal subject. The Federal Constitutional Court is expected to have no objections to a special treatment of partnerships.
- Subjects
JOINT ownership of intellectual property; BUSINESS enterprises; CONSTITUTIONAL courts; BUSINESS partnerships; LAW partnership; CIVIL code; CIVIL law; CORPORATE taxes; GERMAN language; CONSTITUTIONAL law; PARTNERSHIP agreements; TAX laws
- Publication
FinanzRundschau, 2022, Vol 104, Issue 15, p709
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2022-1041510