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- Title
Plädoyer für eine einschränkende Auslegung der gewerbesteuerlichen Aufwandshinzurechnung gem. § 8 Nr. 1 Buchst. f Satz 1 GewStG bei Namensund Persönlichkeitsrechten.
- Authors
Wionzeck, Lukas
- Abstract
The article discusses whether name and personality rights should be taken into account in the allocation of business expenses for trade tax purposes. There are different views on this question. The article argues that the transferability of these rights is not necessary, as at least the commercializable part of name rights can be transferred from an income tax perspective. Personality rights do not have succession protection and therefore cannot be produced by the advertising company itself. It is recommended to either refrain from allocating expenses and inform the tax office about this decision, or to allocate expenses and challenge the legal opinion by filing an objection against the trade tax assessment notice.
- Subjects
RIGHT of publicity; INCOME tax; OPERATING costs; NAMING rights; ALLOCATION (Accounting); FAMILY business succession
- Publication
Die Unternehmensbesteuerung (Ubg), 2023, Vol 16, Issue 2, p99
- ISSN
1865-7222
- Publication type
Article
- DOI
10.9785/ubg-2023-160206