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- Title
Quotennießbrauch an einem Gesellschaftsanteil.
- Abstract
The article deals with the tax treatment of one-time payments for the non-business use of a company vehicle. According to a ruling by the Federal Fiscal Court, such payments must be evenly distributed over a period of time and taken into account monthly. The decision of the tax court to reduce the plaintiff's benefit by €208 per month was confirmed. It also addresses the question of who earns income in the case of a usufructuary right to a share in a wealth-managing partnership. According to the case law of the Federal Fiscal Court, it is crucial whether the usufructuary can exercise the shareholder's participation rights. However, in the present case, the usufructuary is not entitled to participate in the basic transactions of the partnership.
- Subjects
LEGAL judgments; WEALTH management services; FARM tenancy; FEDERAL courts; INCOME tax laws; JUDGE-made law; FEDERAL laws; PROPERTY; LEASE &; rental services; STOCKHOLDERS
- Publication
FinanzRundschau, 2023, Vol 105, Issue 10, p469
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1051008