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- Title
Keine Kapitalertragsteuerpflicht einer im Rückwirkungszeitraum beschlossenen und vollzogenen „offenen Gewinnausschüttung" in Einbringungsfällen.
- Abstract
The article deals with the capital gains tax liability of an "open profit distribution" in cases of contribution. The constitutional case law does not support the revision, as an increase in value that occurred before March 31, 1999 cannot lead to a realized loss on disposal. The taxpayer's trust in the continuation of legal positions not based on tax law is not worthy of protection. In the present case, it was mistakenly assumed that a payment to the sole shareholder and managing director C should be treated as a profit distribution and therefore capital gains tax was withheld and declared. The tax office rejected the plaintiff's objection, but the Münster Tax Court ruled in favor of the plaintiff, as no taxable capital gains were present. The distribution is considered a withdrawal from the sole proprietorship and leads to a reduction in the acquisition costs of the shares.
- Subjects
CAPITAL gains tax; COST shifting; CORPORATE profits; INCOME tax laws; CONSTITUTIONAL law; INCOME tax; CAPITAL gains; WITHHOLDING tax; TAX courts; SOLE proprietorship; UNITED States tax laws
- Publication
FinanzRundschau, 2022, Vol 104, Issue 20, p953
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2022-1042010