NWB Verlag Vermögensverwaltende Personengesellschaften im Ertragsteuerrecht: Ein systematischer Leitfaden für die steuerrechtliche Praxis

The income tax treatment of the et managing partner and its shareholders regularly raises complex questions, because the regulations are incomplete and the case law is extremely case-related. There are no clear demarcation criteria for when fractional consideration should be applied and when the overall binding of economic goods is also accepted under tax law. This handbook systematically summarizes the basic structures of taxation of wealth managing partners. It addresses in particular the topic complexes in which deviations from the autonomously active individual arise within the framework of surplus income. Internationally active partners is dedicated to its own chapter. Any impact of the MoPeG on the wealth managing partner is outlined and the option for corporate taxation is discussed. The author illustrates difficult facts with illustrative examples. Practical instructions give concrete tips for daily work. Table of Contents A. Introduction. B. Income tax treatment of the wealth managing partner. C. Income from capital ets according to 20 EStG. D. Income from rental and leasing according to 21 EStG. E. Divestiture transactions and wealth managing partner. F. Establishment and entry, dissolution and exit at the et managing personnel company. G. Zebra Society. H. Loss compensation restriction of the 15a EStG. I. et Managing Partners in International Tax Law.