Several companies can be linked through contractual interconnections. The classic here is the organization according to the KStG, regulated in §§ 14 to 19 of the Corporate Tax Act. All affiliated undertakings are treated as one; income shall be allocated to the organ carrier accordingly. We show what an organisation is, how it is structured and what special features apply to taxation!
The corporate tax organization is regulated in §§ 14 to 19 KStG. According to § 14 (1) sentence 1 KStG, the income of the organ company(s) is attributed to the organ carrier (OT). The prerequisite is that a profit transfer agreement within the meaning of § 291 (1) AktG exists between the two companies. In addition, the following conditions shall apply:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.