We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Insolvenzverwaltervergütung keine außergewöhnliche Belastung – Bekanntgabeadressat bei angeordneter Nachtragsverteilung.
- Abstract
The article deals with the topic of insolvency administrator remuneration as an extraordinary burden. It is stated that a personal interest or economic dependence between spouses is not sufficient to establish a close relationship. It is also pointed out that the position as a sole representative managing director does not lead to domination. Furthermore, it is emphasized that no close relationship exists due to an economic interest in the other person's income generation. It is noted that insolvency administrator remuneration does not constitute an extraordinary burden. The insolvency administrator or trustee is the recipient of the income tax assessment, not the former insolvency debtor. The remuneration of the insolvency administrator's activities is not to be recognized as an extraordinary burden according to § 33 para. 1 EStG for the insolvency debtor. The tax court has decided that the insolvency administrator's remuneration is not taken into account for tax reduction. The income tax assessment was communicated to the insolvency administrator because a supplementary distribution regarding income tax refund claims was ordered.
- Subjects
ACTIONS &; defenses (Law); BANKRUPTCY; INCOME tax; TAX cuts; TAXATION; INCOME distribution; TAX assessment; DEBTOR &; creditor; TAX courts; TAX refunds
- Publication
FinanzRundschau, 2023, Vol 105, Issue 15, p716
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1051510