it is a bit surprising how often I am confronted with problems in operating divisions. Last Friday, comes a new Mandant und schildert mir fast nebenbei dieses: Er sei Mitgesellschafter einer GmbH. Die GmbH habe vor einigen Jahren Anlagevermögen an die Gesellschafter verkauft, die dieses Anlagevermögen an die GmbH zurückvermietet hätten. Dazu habe man eine GbR gegründet. Zwei Jahre später sei das Anlagevermögen wieder an die GmbH zurückverkauft und die GbR aufgelöst worden. Auf den ersten Blick kommt dieser Fall recht unauffällig daher, so dass man nicht gleich bemerkt, welche Risiken hier bestehen.
Eine Betriebsaufspaltung ist ein rein steuerliches Konstrukt (1). Es wird gewissermaßen eine Beteiligungskette konstruiert. Wenn wesentliche Wirtschaftsgüter (z.B. Grundstücke, Patente, Maschinen etc.), to one or several shareholders are to be used by the own GmbH, a commercial tax service is fictitious. Without this point any further, I should point out that must be met as a condition of the so-called factual and personal links. For this trade or business includes not only those assets, but also the participation of the shareholder on its Inc. The use by the LLC may paid for, by so Miet-/Pachtvertrag, or not done. Participation chain now looks like this: Manager - Commercial operation as a "daughter" (holding company) - GmbH as a "granddaughter" (Operating Company). Mind you, this investment chain is not social, but purely fiscal Art
If this holding chain is broken, must be taxed at all levels at once all the hidden reserves. The tax office does then, as if a sale of the LLC interest and all other assets EXIST. This result is of course a fiasco for all involved, probably for the accountant. And there are many choices to end up like the splitting operation. The holding company is dissolved, significant assets are sold or rented, successions occur daily organizer As you can see, the operating division to be resolved even by accident. It's just not a stable corporate relationship, but a purely tax structure. Particularly problematic are the undiscovered natural operating divisions or those that are only uncovered by the audit. Then it's like the fog bank on the highway. You can see the traffic jam, it's too late.
to the input case, you would think now, because of the short existence of the company split the accumulation of hidden reserves should not have been as high. But this is unfortunately believed the law passed. Initially, the company split the limited companies migrate to the original cost of the shareholders in the business property ownership society (2), eg for 25,000 euros. When the company split ends - and if only a second later - the GmbH shares but are taken at market value (3).
is now, of course, the question of what to do about it. First of course, one should avoid the splitting operation. This means your eyes on the release of its own assets to the GmbH with its own way, are also meant the assets that are only in possession, such as rented storage bins. When a split operation already exists, you should take civil action to prevent accidental resolution. On unspectacular is finally the splitting operation, which was never recovered. Here, it is possible to avoid the audit and continues to sleep peacefully.
(1) § 15 para 1 sentence 1 No. 2, sentence 1 sentence 1 ITA (2) § 6 § 1 point 5, point b of (3) § 6 paragraph 1 point 4 ITA
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