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- Title
Gewerbesteuerrechtliche Nichterfassung des Veräußerungsgewinns einer GmbH & Co. KG anlässlich des Übergangs zu einer neuen Tätigkeit – Einstellung des „bisherigen" (originär gewerblichen) Betriebs trotz Fortführung einer wesentlichen Betriebsgrundlage in dem „neuen" (vermögensverwaltenden) Betrieb
- Authors
Stephani, Benjamin; Suchanek, Markus
- Abstract
The article deals with the non-taxation of capital gains from the sale of a GmbH & Co. KG in connection with the transition to a new activity. It is stated that the decision whether the capital gain is subject to trade tax depends on whether the "previous" and the "new" business are economically identical. The transfer of a significant business asset to the new business does not prevent the discontinuation of the previous business. The Federal Fiscal Court (BFH) has ruled that a capital gain can be subject to trade tax if a previous business is discontinued and a new business is opened. The BFH's decision is considered consistent and accurate.
- Subjects
CAPITAL gains; SALES; CHANGE; FEDERAL courts; CAPITAL gains tax; TAXATION; ECONOMICS; BUSINESS enterprises; TRANSFER pricing
- Publication
FinanzRundschau, 2022, Vol 104, Issue 16, p773
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2022-1041609