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Income Tax | Abandonment gain in tonnage taxation (BFH)
If the limited partners of a limited partnership, who at the same time typically have a silent interest in this company or have granted loans to this company, partially default on their silent contributions or loan claims within the scope of giving up the operation of the partnership, the resulting loss is part of the income
§ 16 Abs. 3
EStG and is with the after
§ 5a Abs. 1
EStG determined profit settled (Section 5a (5) sentence 1 EStG:
; published on
).
facts: It is disputed whether losses of the limited partners from silent participations in a GmbH & Co. KG or from shareholder loans in the event of the liquidation of the company are included in the determination of profits
§ 5a EStG
can be taken into account. The FG of the first instance (