We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Keine Auflösung der für die Altgesellschafter anlässlich des Eintritts eines Neugesellschafters gebildeten negativen Ergänzungsbilanzen bei nachfolgendem entgeltlichen Ausscheiden des neu Eingetretenen.
- Authors
Weber-Grellet, H.
- Abstract
The article deals with a ruling by the Federal Fiscal Court (BFH) on the dissolution of negative supplementary balance sheets in the case of a paid departure of a new shareholder. The ruling states that these negative supplementary balance sheets do not have to be dissolved if the shareholder later leaves in exchange for a cash settlement. The case concerns C-GmbH & Co. KG and M-GmbH as shareholders. It also addresses the continuation of book values and the calculation of the capital gain. The tax office had changed the trade tax assessment amount for the year 2011, which led to a lawsuit. The BFH has overturned the ruling of the tax court and granted the lawsuit.
- Subjects
GERMANY; TAX assessment; TAXATION; FINANCIAL statements; STOCKHOLDERS; FEDERAL courts; TAX courts; BOOK value; CORPORATE profits; CAPITAL gains
- Publication
FinanzRundschau, 2023, Vol 105, Issue 15, p697
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1051506