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- Title
Steuerliche Folgen der Übertragung von Wirtschaftsgütern auf eine Personengesellschaft in sog. Mischfällen: Zugleich Besprechung des BFH-Urteils vom 23.3.2023 – IV R 2/20.
- Authors
Dorn, Katrin; Niesmann, Frank
- Abstract
The article deals with the tax consequences of transferring assets to a partnership in so-called mixed cases. It refers to the judgment of the Federal Fiscal Court on mixed cases and emphasizes that the exact design of the transfer process is crucial for the tax consequences. Furthermore, the tax assessment of distributions from a corporation to shareholders is discussed, in particular the question of whether it is a taxable dividend or a tax-neutral repayment of contributions. In addition, the inclusion of third-country companies in the scope of Section 27 (8) of the Corporate Income Tax Act from the assessment period 2023 is examined.
- Subjects
INHERITANCE &; transfer tax; ACT Assessment; LEGAL judgments; FEDERAL courts; STOCKHOLDERS; SUBCHAPTER S corporations
- Publication
Die Unternehmensbesteuerung (Ubg), 2023, Vol 16, Issue 7, p359
- ISSN
1865-7222
- Publication type
Article
- DOI
10.9785/ubg-2023-160704