The income of a partnership (GbR, OHG, KG) is to be determined regularly separately and uniformly. Since there are several participants here – unlike, for example, a regular assessment for income tax – the question arises as to which shareholder or which shareholder may object to the decision. Let us shed some light into the darkness and take a look at the objection power in the uniform determination according to § 352 AO!
Income, in the creation of which several natural or legal persons are involved, shall be determined separately and uniformly in accordance with §§ 179 (1) and (2) sentence 1 and 180 (1) sentence 1 number 2 letter a AO. The tax office issues a so-called declaratory decision on the income of a partnership. In it, it determines the income of the company as a whole, distributes it among the shareholders and sends confirmation notifications (ESt4B) to the respective resident tax offices of the shareholders.
What type of income is given under income tax law is irrelevant. It only depends on the participation of several people in a tax source of income.
The decision on the separate determination is equivalent to the tax assessments (§ 181 (1) sentence 1 AO). The appeal against him is therefore a legal remedy (§ 347 (1) sentence 1 no. 1 AO). In principle, therefore, each shareholder would be entitled to object, but this could lead to
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.