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- Title
Betriebsaufgabe: Wahlrecht zwischen Sofort- und Zuflussbesteuerung auch bei Veräußerung von Wirtschaftsgütern gegen wiederkehrende Bezüge im Rahmen einer Betriebsaufgabe.
- Authors
Kanzler, H.-J.
- Abstract
The article discusses the choice between immediate taxation and taxation upon receipt in the context of the sale of assets in exchange for recurring payments within the scope of a business cessation. The Federal Fiscal Court (BFH) has ruled that the taxpayer can choose between immediate taxation and taxation upon receipt. This ruling contradicts the tax authorities' view that vouchers are considered as discounts on future sales. It is recommended to regularly record a liability for issued vouchers. The tax court recognized the business cessation in 2014 and accordingly reduced the income tax.
- Subjects
PLAINTIFFS; TAX courts; BUSINESS enterprises; FEDERAL courts; INSURANCE companies; TAXATION; ASSETS (Accounting); ACCOUNTING; PAYMENT
- Publication
FinanzRundschau, 2023, Vol 105, Issue 3, p126
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1050306