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- Title
Anschaffungskosten bei Erwerb von Anteilen an einer vermögensverwaltenden Personengesellschaft.
- Authors
N. L.; Riedel, Lisa
- Abstract
The article discusses a case law concerning rejection of acquisition costs when acquiring shares in one wealth management partnership in purview of Section 9 of the Einkommensteuergesetz (EStG) income tax law in Germany. Topics include dispute over the amount of depreciation base for built-up land when acquiring shares; disagreement over the creation of separate shareholder accounts; and stipulation of compensation for the retiring partners under the contract.
- Subjects
TAXATION of stock transfers; TAXATION of business partnerships; WEALTH management services; DEPRECIATION allowances
- Publication
FinanzRundschau, 2020, Vol 102, Issue 6, p261
- ISSN
2567-4765
- Publication type
Article