partnerships such as GbR, OHG and KG are subject to taxation according to the so-called transparency principle. According to § 15 (1) sentence 1 no. 2 EStG, a prerequisite is that a co-entrepreneurship exists. The respective profit shares are then taxed at the shareholder (co-entrepreneur) at his personal income tax rate. We go into the most important basics of co-entrepreneurship!
The legislature standardizes in § 15 (1) sentence 1 number 2 sentence 1 EStG that the profit shares of the shareholders of a partnership are subject to income taxation. Income from commercial operations is present if the shareholder is to be regarded as a co-entrepreneur of the respective company. The law makes no statement about the term “co-entrepreneurship” – but we get smart here from the income tax guidelines (EStR).
According to H 15.8 paragraph 1 EStH a shareholder is a co-entrepreneur if he
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.