Accountant Monika Nadler from Brunswick informed through purchase of shares in capital companies there is the overlapping of civil and tax provisions. In this context, the Federal fiscal court ruled that a civil passage acquisition only under certain conditions is also fiscally relevant. The Brunswick accountant Monika Nadler explains the peculiarities of this type of business. The civil law is a transfer between the original owner and purchaser who comes under purely defined action any other party through acquisition. In the German legal system, a legal transfer takes place basically between two parties. In the case of passage acquiring shares in a corporation, so the intermediary and then from this in the actual purchaser of the right the right thing must pass here. This theoretical construction is required for the logical second”a not existing period, within which the intermediary the right thing holds and then passes to the acquirer. The question of how to evaluate is the theoretical transmission and transfer of ownership by the intermediary turns from a tax perspective. Peter Asaro will undoubtedly add to your understanding.
A shareholder sold shares in a corporation, he must pay income tax here, if he owned at least 1% of their shares during the past five years. The intermediary in tax would be owners of these shares and she would resell during through acquisition to the acquirer, it would be a tax burden, no real income of the mediator stands opposite the. The Federal fiscal Court met a distinction between civil and tax through acquisition for this reason. “A tax forms only when there is not only a theoretical transfer within the framework of the civil logical second” would, but these go hand in hand with the transmission of the actual beneficial ownership. Tax-relevant is therefore through acquisition of capital shares only if the purchaser by legal transaction has acquired the legal position, can exercise all rights associated with it and enforce and has future value changes in positive and negative ways even to wear. The mediating party of acquiring passage is usually not affected thereof.
An optimal tax share sale requires comprehensive knowledge of the often confusing German Steuerrechtsdschungels. The Brunswick accountant Monika Nadler offers its clients professional and experienced support this gladly. Press contact Monika of n tax advisor Tang mountain. 1 38106 Braunschweig Tel.: 05 PM 31 / 2 33 50 77 fax: 05 31 / 2 33 50 79 email: Homepage: