Level | Total Hand | Partner A (Sonder-BV) | Partner B (Sonder-BV)
Turnover | EUR 300,000
Operating expenses (rental and GF salary) | – EUR 60,000
– EUR 30,000 | + EUR 60,000
+ EUR 30,000 | +/- EUR 0.00
Profit | EUR 210,000 | EUR 195,000 | EUR 105,000
partnerships such as a GbR, KG or OHG are subject to income tax according to the transparency principle and thus only at the level of the shareholders. In doing so, you distinguish between total balance sheet, special balance sheet and supplementary balance sheet, each of which fulfils independent tax purposes. Ultimately, the aim of the legislature is identical treatment of individual companies and partnerships.
A partnership in which at least two shareholders have voting and opposition rights and participate in the profit is a joint venture within the meaning of § 15 (1) sentence 1 no. 2 EStG.
The term “co-entrepreneur” already implies a certain similarity to the “sole entrepreneur”. For tax purposes, both types of companies should be treated identically. Therefore, a partnership also determines its profit according to either § 4 (1), § 4 (3) or § 2 (2) no. 2 EStG.
Ultimately, the profit or income thus determined is then distributed according to the social contract. Supplementary and special balance sheets shall ensure that:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.