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- Title
Zur steuerlichen Anerkennung einer Innengesellschaft bürgerlichen Rechts.
- Abstract
The article deals with the tax recognition of an internal partnership under civil law, particularly with regard to silent partnerships and family contracts. It is stated that profit shares to partners of an internal partnership are deductible as operating expenses if the establishment is commercially motivated and the contracts are legally valid. The tax court is criticized for not considering essential individual circumstances. In another case, a tax deferral model is discussed, in which the plaintiff manages his children's accounts and treats the balance as his own assets. The court must make further findings and review the execution of the payment of profit claims.
- Subjects
GERMANY; DEFERRED tax; FEDERAL courts; TAX courts; TAXATION; CIVIL law; OPERATING costs; TAX deductions; CONTRACTS; PARTNERSHIP agreements
- Publication
FinanzRundschau, 2023, Vol 105, Issue 15, p704
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1051507