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- Title
Ausschluss des Abgeltungsteuersatzes nach § 32d Abs. 2 Nr. 1 Buchst. a EStG bei Darlehensgewährung an eine Personengesellschaft.
- Abstract
The article deals with the exclusion of the flat tax rate in the granting of a loan to a partnership. It is stated that losses that cannot be offset according to § 15b cannot be determined. It is also discussed whether the loss determination notice has an impact on the income determination. Finally, it is decided that the claim is granted and the loss is cancelled. Negative ongoing income from the joint assets is also determined. The text also deals with the definition and interpretation of the term "related person" in connection with the Income Tax Act. It is stated that it is an indefinite legal term that must be interpreted for tax purposes. It is also explained that in the case of a partnership, a partner can only exert dominant influence if he has a stake that allows him to enforce his will in the shareholders' meeting. The text also deals with various legal aspects related to the tax treatment of loan agreements between spouses and managing directors of a GmbH. It is stated that the personal relationship between spouses alone is not sufficient reason to aggregate the voting rights of the spouses. It is also explained that the position as a sole representative managing director of a GmbH does not automatically lead to control of the company. It is also pointed out that an economic interest in the other person's income is not sufficient to establish a close relationship. Finally, it is stated that the granting of loans under market conditions is not considered abusive structuring.
- Subjects
GERMANY; ACTIONS &; defenses (Law); STOCKHOLDERS' meetings; TAX laws; INTEREST income; LOAN agreements; LOANS; TAX rates; SUFFRAGE; PRENUPTIAL agreements; PARTNERSHIP agreements
- Publication
FinanzRundschau, 2023, Vol 105, Issue 15, p713
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1051509