Doktorarbeit: Die Besteuerung von Personengesellschaften unter besonderer Berücksichtigung der Verlustnutzungskonzeptionen und Gewinnverwendungsoptionen

Die Besteuerung von Personengesellschaften unter besonderer Berücksichtigung der Verlustnutzungskonzeptionen und Gewinnverwendungsoptionen

Eine Analyse der Wechselwirkungen zwischen §10d, §15a, §32a und §34a EStG

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Betriebswirtschaftliche Steuerlehre in Forschung und Praxis, volume 99

Hamburg , 414 pages

ISBN 978-3-8300-8157-9 (print) |ISBN 978-3-339-08157-5 (eBook)

About this book deutschenglish

In practice, partnerships are very popular due to their flexibility under company and tax law. Different liability arrangements make sure that the investors are able to take part in the economic life according to their individual needs. They can participate in a partnership as a general or as a limited partner. Generally, the transparent taxation of partnerships in Germany allows investors to offset the losses in the year in which they are experienced. This is a crucial advantage of this legal form. However, there are some limitations depending on the diverse forms of engagement in a partnership. On the contrary, when partnerships generate profits, their flexibility is apparent because investors may then opt between different tax scales.

These options allow investors to actively manage their tax situation in order to maximise their earnings. This paper focuses on the tax rulings regarding the treatment of losses applicable to general and limited partners of German partnerships and on the opportunities to decide on different tax scales in case of profits. It is crucial for investors to understand the impact of the separate tax rules as well as their interdependencies with other norms. Only if they are aware of the circumstances under which for example the taxation of retained earnings leads to an advantage, and if they can estimate how loss offset limitations influence these results, they are able to decide about their form of investment and tax assessment in order to maximise their profits after taxation.

This paper identifies general effects and interdependencies of the various tax rules. Beside a deterministic analysis with model calculations a monte-carlo-simulation shows the validity of the results. Additionally, sensitivity analyses pick up some modification proposals described in journals as well as similar taxation systems in other countries and vary the circumstances of loss off-setting and the taxation of retained earnings. They show the quantitative effects of the proposals for reform and allow the legislator to consider modifications of the law.

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