Dissertation: Gewerbeverlust gem. § 10a GewStG

Gewerbeverlust gem. § 10a GewStG

Doppelstöckige Personengesellschaften und (Mit-)Unternehmeridentität bei Gesellschafterwechseln

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Steuerrecht in Forschung und Praxis, volume 155

Hamburg , 244 pages

ISBN 978-3-339-10742-8 (print) |ISBN 978-3-339-10743-5 (eBook)

About this book deutschenglish

The tax treatment of co-entrepreneurships (partnerships) is one of the most complex and sophisticated areas of the German business tax law. The legal question as to whether a change of a partners in a partnership affects a trade tax loss carry-forward and, if so, whether only a direct change of shareholder at the level of a subordinated partnership or also an indirect change of partners at the level of the holding partnership is not expressly regulated by law.

The author describes the development of the relevant supreme fiscal court case law as well as the current practice of the German tax authorities with respect to the requirement of the identity of entrepreneurs. In the tax literature the topic of the trade tax loss deduction with double-staged partnerships and the jurisprudence relevant for it is controversial.

The author illustrates the complex of topics according to the literal meaning of the Trade Tax Act, the teleology of trade tax, the overall legal system including civil law, income tax and other trade tax regulations as well as the legal history. Since trade tax is based on the income tax law and the trade tax concept of identity of entrepreneurs is linked to the income tax concept of a co-entrepreneur, the income tax law concept of income generation and income tax treatment of tiered partnerships is discussed in more detail. Finally, constitutional questions on the requirement of co-entrepreneurial identity are examined in detail and considered in light of the parallel issue with respect to corporations.

about the author

Dr. Wilfried W. Krauß practices as a lawyer and certified tax advisor in Nuremberg, Germany. He has broad experience on the development of tax-optimised structures and the legal implementation thereof, e.g. with respect to corporate reorganisations, M&A-transactions, innovative financial instruments and business succession.

Ihr Werk im Verlag Dr. Kovač

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