{"id":10012,"date":"2018-09-05T10:16:08","date_gmt":"2018-09-05T08:16:08","guid":{"rendered":"https:\/\/tunal-stb.de\/partial-income-procedure-also-in-the-case-of-work-for-a-subsidiary\/"},"modified":"2023-07-21T09:35:20","modified_gmt":"2023-07-21T07:35:20","slug":"partial-income-procedure-also-in-the-case-of-work-for-a-subsidiary","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/partial-income-procedure-also-in-the-case-of-work-for-a-subsidiary\/","title":{"rendered":"Partial income procedure also in the case of work for a subsidiary"},"content":{"rendered":"

Partial income method – activity – subsidiary<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Teileink\u00fcnfteverfahren auch bei T\u00e4tigkeit f\u00fcr eine Tochtergesellschaft” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][vc_separator style=”shadow”]

The tax liability of private capital gains<\/h2>\n

is regularly compensated by the capital gains tax deduction. If the standard income tax rate is lower than the 25% capital gains tax rate, an application can be made to include the investment income in the income tax assessment and offset the capital gains tax (so-called favorable review). In addition to the saver’s lump sum of 801 euros (married couples double this amount), actual income-related expenses cannot be taken into account as a rule. For shareholders of a corporation, however, there is an additional option if<\/p>\n

– the participation is at least 25%
\nor
\n– the shareholding amounts to at least 1% and significant entrepreneurial influence can be exerted on the company’s economic activity through professional activity for the company.<\/p>\n

In these cases, it is possible to request<\/strong> that 60% of the profit distributions be included in the assessment (with full crediting of the capital gains tax); 60% of the expenses in connection with the investment can then be deducted as income-related expenses (so-called partial income procedure).<\/p>\n

Questionable was,<\/h2>\n

whether, in the case of a shareholding of less than 25%, there is an activity “for” a company even if the activity is carried out exclusively for a subsidiary. The Federal Fiscal Court has now affirmed this.<\/strong> This means that the option to tax the income at (only) 60% (including the partial deduction of income-related expenses) is also available if there is a small shareholding in the parent company and only work for a subsidiary. Since the current version of the law requires that there must be a “significant entrepreneurial influence” on the activities of the (parent) company due to the activity, not only a corresponding activity at the subsidiary will be required, but probably also a particular economic importance of the subsidiary for the parent company.<\/p>\n

 <\/p>\n

(Further comments & information on this can be found in our information letter 09\/2018 under item 1.)<\/strong><\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>

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<\/div>\n<\/div>\n[\/bsf-info-box]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Partial income method – activity – subsidiary [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Teileink\u00fcnfteverfahren auch bei T\u00e4tigkeit f\u00fcr eine Tochtergesellschaft\" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][vc_separator style=\"shadow\"]The tax liability of private capital gains is regularly compensated by the capital gains tax deduction. If the standard income tax rate is lower than the 25% capital gains tax rate, an application can be made...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[700,535],"tags":[982,983],"class_list":["post-10012","post","type-post","status-publish","format-standard","hentry","category-corporations","category-information-letter","tag-partial-income-procedure","tag-subsidiary"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/10012","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/comments?post=10012"}],"version-history":[{"count":4,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/10012\/revisions"}],"predecessor-version":[{"id":10237,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/10012\/revisions\/10237"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=10012"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/categories?post=10012"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/tags?post=10012"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}