Blood Stool Edmonton Doctor

Undiscovered company splits

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

Creatively Wrapping Towels

Tax Court has Porsche Turbo drivers in their place - and shows excellent prospects for all company car drivers auf

Germany, regarding the deductibility of car expenses still Eldorado. Unlike in other countries, there are no fixed limits. However, if revenues and costs in a car even want to glaring disparity that also plays in Germany, the tax office no longer.

recently decided case: The owner of a rental company with a few apartments and commercial space had bought in 2001, a Porsche Turbo for net 230 000 mark and the gross purchase price by credit over 275 000 Mark financed. In 2001, the entrepreneur normal amortization of EUR 46 000 Mark, impairment in the same amount again, various vehicle costs and more Mark out 18 000 Interest expense for the Porsche-credit claims. That was the Tax Court too much. The fact that someone spends 36 percent of its revenue for the maintenance of his car, was not apparent to the financial judges somehow. They did so, depreciation, rather than on the basis of 70 000 marks - as desired - on the basis of 230 000.

The judicial statements to the log book of interest to all entrepreneurs: The entries of the Porsche drivers were the Court to spongy. This is for example: "Appointment Sun Studio", "date because of facility," "due date equipment", etc. All the mentioned Judges' general and vague and interchangeable ". So if you get through with a logbook at the tax office you must make some more precise information, for example: ". Date Otto Meier GmbH in Stuttgart wg contract for 1000 XY"

The ruling also contains approaches to Luxury Cars durchzubekommen: What bothered the judge in the Porsche driver with the consumptive enterprises, mainly, was the mismatch between revenues and costs. Also that the nature of the business, such a representation effort with a company car was not necessary. That should mean that, conversely, that umsatz- und ertragsstarken Unternehmen auch kostspielige Autos als Geschäftswagen zugestanden werden.

Grundsätzlich problematisch: PS-starke Sportwagen, da diese nach Ansicht der Richter "nach der Anschauung breitester Bevölkerungskreise in sehr starke Maße die private Lebenssphäre berühren". Mit einer Limousine, auch wenn sie sehr teuer ist, scheinen Finanzrichter also weniger Probleme zu haben. (FG Nürnberg, 28. 2. 2008, DStRE, 2008, S. 1116)