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- Title
Die Ein-Unternehmer-Personengesellschaft - verfahrensrechtliche Fragen.
- Authors
Kohlhaas, Karl-Friedrich
- Abstract
The article deals with procedural questions in connection with a single-entrepreneur partnership (KG), in which the sole limited partner has neither entrepreneurial initiative nor entrepreneurial risk. Pitfalls for the tax advisor are pointed out and solved. It is explained that a separate determination of the tax bases for the general partner is necessary if the competent tax office is not also responsible for the income tax assessment of the business operator. Various legal aspects related to tax assessments for partnerships are also explained, such as the interpretation of assessments, objections to profit determination notices, and the statute of limitations for assessments. The importance of determination notices and the revaluation of liabilities from foreign currency loans are also discussed. A specific judgment of the Federal Fiscal Court confirms this approach.
- Subjects
BUSINESS partnerships; NATIONAL currencies; TAX consultants; ADVERTISING; INCOME tax; LIMITED partnership; BUSINESS enterprises; ECONOMIC policy; TAX base; BUSINESS tax; PARAGRAPHS; VALUE (Economics); GENERAL partnership; SOLE proprietorship; TAXATION; FOREIGN exchange
- Publication
FinanzRundschau, 2022, Vol 104, Issue 2, p78
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2022-1040206