date | theme

25. April 2017 | Use loss carry forward in the GmbH purchase

23. August 2018 | GmbH loss carry forwards: § 8c KStG unconstitutional -> objection & deadline

11. November 2018 | Save the loss carry forwards at the GmbH: the new § 8d KStG helps!

17. February 2019 | Buy loss carryforwards from GmbH: 6 new strategies for the use of losses

23. April 2019 | Success across the board at BFH (this contribution)

1st Kanzlei Meyers & Partner AG as competent process representative before the BFH

1.1. According to the tax office, the loss carry forwards should be lost in full

1.2 Starting position for the GmbH loss carry forward

At the oral hearing in May 2018, we were able to explain to the tax court that in this case it is by no means a group of acquirers according to § 8c KStG, but two individual acquisitions. At 16% and 35%, these are therefore at least partially loss-deductible. We were also able to confirm this with the judgment of the Bundesfinanzhof of 22 November 2016 (reference I R 30/15).

2.1. GmbH loss carry forward: Proof of hidden reserves

In a second step, we were able to prove that there were still hidden reserves. Since the equity of the GmbH was negative, while the acquisition costs by the acquirers were positive, the difference had to be regarded as a hidden reserve. We were therefore able to rely accordingly on the silent reserve clause.

On the basis of this evidence, the Finance Court decided in favour of our client. In addition, it excluded the admission to audit at the Bundesfinanzhof.

3. withdrawal of the non-admission complaint at the Bundesfinanzhof