The sale of a share of a co-entrepreneur is – like its task – subject to taxation according to § 16 EStG. In addition, the legislature regulates in § 16 paragraph 3 EStG the real division of a co-entrepreneurship. We look at how the assignment or sale profit is to be determined and what special features apply to co-entrepreneurships. We also deal with tax benefits!
The sale of a share of a co-entrepreneur is regulated in § 16 (1) sentence 1 number 2 EStG. In principle, this is commercial income if the partnership generates corresponding income (§ 15 EStG). By way of §§ 14 and 18 paragraph 3 EStG, on the other hand, capital gains can also belong to income from agriculture and forestry or self-employment.
A co-entrepreneur share can only exist conceptually if the vendor bears co-entrepreneur initiative and co-entrepreneur risk. A prerequisite is therefore a co-entrepreneurship according to § 15 (1) sentence 1 number 2 EStG.
The term “sale” is to be broadly defined, because the legislature summarizes the following processes under § 16 EStG:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.