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- Title
Zum Vorliegen eines Steuerstundungsmodells i.S.d. § 15b EStG bei einer Einzelinvestition.
- Abstract
The article deals with a tax deferral model according to § 15b EStG for an individual investment. It is stated that the taxpayer must behave like a passive capital investor in order to benefit from a model-like design for loss generation. The case relates to the participation in a GmbH&Co. KG, in which the interveners had high taxable income from real estate sales. The tax office treated the investments as tax deferral models, but the Federal Fiscal Court declared the negative income as offsettable losses. The text deals with various legal provisions related to the determination of losses and tax deferral models. It also refers to the application of § 20 para. 2b sentence 1 EStG to capital income. The Federal Fiscal Court states that a tax deferral model only exists if the taxpayer is offered the opportunity to offset losses with other income due to a pre-designed concept.
- Subjects
GERMANY; TAXATION; ACTIONS &; defenses (Law); REAL estate sales; INCOME tax; INVESTMENTS; DEFERRED tax; LEGAL documents; REAL income
- Publication
FinanzRundschau, 2023, Vol 105, Issue 15, p708
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1051508