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- Title
Bewertung eines GmbH-Anteils mit stark disquotal ausgestalteten Rechten; Vertrauensschutz hinsichtlich der Bewertung von Sachzuwendungen.
- Abstract
The article deals with the valuation of a GmbH share with disproportionate rights and the protection of trust in the valuation of non-cash benefits. It is stated that the profit participation and voting rights in a corporation are significantly lower than the share in the nominal capital, which reduces the value of the share. The taxpayer bears the burden of proof if he demands a higher value for a non-cash benefit. It is also pointed out that a leapfrog action is only possible if the application for the issuance of the administrative act has been rejected. The article refers to various paragraphs of the Income Tax Act (EStG), the Valuation Act (BewG), and the GmbH Act (GmbHG). It is criticized that the tax court has not made sufficient factual findings to reject the protection of trust in the present case. The court will ask the plaintiff to provide information to determine whether he has acted grossly negligent and whether this can be attributed to him. It is discussed whether the plaintiff has entrusted the trustee and foundation board X with the representation of his interests and whether imputing fault would be justified.
- Subjects
VALUATION of corporations; TAX courts; ADMINISTRATIVE acts; BURDEN of proof; INCOME tax; COLLEGE trustees
- Publication
FinanzRundschau, 2024, Vol 106, Issue 7, p322
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2024-1060709