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- Title
§ 14 Abs. 3 Satz 1 KStG umfasst keine außerorganschaftlichen Mehrabführungen.
- Authors
Schumacher, Andreas
- Abstract
The article deals with the interpretation of § 14 para. 3 sentence 1 KStG (German Corporate Income Tax Act) with regard to non-organizational excess profit transfers. It is stated that the characteristic "pre-organizational" is to be understood in a temporal, but not in a substantive sense. The article refers to a judgment of the Federal Fiscal Court (BFH) dated February 21, 2022 (I R 51/19) and describes the facts of a specific case. It is explained that the plaintiff is a publicly traded Societas Europaea (SE) and has concluded a profit and loss transfer agreement with a GmbH (limited liability company). The article also addresses the tax treatment of pre-organizational excess profit transfers according to § 14 para. 3 KStG.
- Subjects
GERMANY; PROFITEERING; SOCIETAS Europaea (Company); PLAINTIFFS; PRIVATE companies; PROFIT &; loss; LEGAL judgments; SOCIETAS Europeas; GERMAN language; STOCKS (Finance)
- Publication
FinanzRundschau, 2022, Vol 104, Issue 16, p764
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2022-1041607