assets | liabilities
Property EUR 500,000 | Capital EUR 500,000
assets | liabilities
Property EUR 500,000 | Capital EUR 500,000
A double-storey co-entrepreneurship exists when an upper company (OG) is involved in a sub-company (UG, not to be confused with the entrepreneur company as "1-€-GmbH"). Several operating and special operating assets of the participating shareholders can be created. In addition, the question arises as to how the share in UG in the Obergesellschaft is to be recorded in the balance sheet.
According to the income tax definition, co-entrepreneurship exists if natural and legal persons are involved in a partnership (for example GbR and OHG). These shareholders must be regarded as co-contractors (§ 15 (1) sentence 1 number 2 sentence 1 EStG). This is the case if they
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.