{"id":3934,"date":"2018-07-02T09:20:32","date_gmt":"2018-07-02T07:20:32","guid":{"rendered":"https:\/\/honert.de\/a-final-default-of-a-shareholder-loan-must-be-taken-into-account-as-a-loss-on-income-from-capital-assets-this-is-what-shareholders-should-consider-in-the-future\/"},"modified":"2019-09-09T10:55:11","modified_gmt":"2019-09-09T08:55:11","slug":"a-final-default-of-a-shareholder-loan-must-be-taken-into-account-as-a-loss-on-income-from-capital-assets-this-is-what-shareholders-should-consider-in-the-future","status":"publish","type":"post","link":"https:\/\/honert.de\/en\/a-final-default-of-a-shareholder-loan-must-be-taken-into-account-as-a-loss-on-income-from-capital-assets-this-is-what-shareholders-should-consider-in-the-future\/","title":{"rendered":"A FINAL DEFAULT OF A SHAREHOLDER LOAN MUST BE TAKEN INTO ACCOUNT AS A LOSS ON INCOME FROM CAPITAL ASSETS &#8211; THIS IS WHAT SHAREHOLDERS SHOULD CONSIDER IN THE FUTURE"},"content":{"rendered":"\n\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-fmmpp7-6afe90e38ed988a746a0eb4d47ec8d2a\">\n.avia-section.av-fmmpp7-6afe90e38ed988a746a0eb4d47ec8d2a{\nbackground-repeat:no-repeat;\nbackground-image:url(https:\/\/honert.de\/wp-content\/uploads\/3629.jpg);\nbackground-position:0% 0%;\nbackground-attachment:scroll;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-fmmpp7-6afe90e38ed988a746a0eb4d47ec8d2a main_color avia-section-default avia-no-shadow  avia-builder-el-0  el_before_av_section  avia-builder-el-first  hide_on_print avia-full-stretch avia-bg-style-scroll av-minimum-height av-minimum-height-40 av-height-40  container_wrap sidebar_right'  data-section-bg-repeat='stretch' data-av_minimum_height_pc='40' data-av_min_height_opt='40'><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-3934'><div class='entry-content-wrapper clearfix'>\n<\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='av_section_2'  class='avia-section av-dwlk6j-0d3f2bc52a696aaea708fb004ddd6449 main_color avia-section-default avia-no-shadow  avia-builder-el-1  el_after_av_section  avia-builder-el-last  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-3934'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1aq6l7-f487c45a884644046c89e4060dc6b409\">\n.flex_column.av-1aq6l7-f487c45a884644046c89e4060dc6b409{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-1aq6l7-f487c45a884644046c89e4060dc6b409 av_two_third  avia-builder-el-2  el_before_av_two_third  avia-builder-el-first  first flex_column_div av-zero-column-padding  '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k0c5n6aj-953168e11e70e997089cd7f9432d0430\">\n#top .av-special-heading.av-k0c5n6aj-953168e11e70e997089cd7f9432d0430{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-k0c5n6aj-953168e11e70e997089cd7f9432d0430 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-k0c5n6aj-953168e11e70e997089cd7f9432d0430 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-k0c5n6aj-953168e11e70e997089cd7f9432d0430 av-special-heading-h1 blockquote modern-quote  avia-builder-el-3  avia-builder-el-no-sibling '><div class='av-subheading av-subheading_above'>2. July 2018\n<\/div><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >A FINAL DEFAULT OF A SHAREHOLDER LOAN MUST BE TAKEN INTO ACCOUNT AS A LOSS ON INCOME FROM CAPITAL ASSETS &#8211; THIS IS WHAT SHAREHOLDERS SHOULD CONSIDER IN THE FUTURE <\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-b48qgb-acc6d4a689672b7b40b11c60df5b6192\">\n.flex_column.av-b48qgb-acc6d4a689672b7b40b11c60df5b6192{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-b48qgb-acc6d4a689672b7b40b11c60df5b6192 av_two_third  avia-builder-el-4  el_after_av_two_third  el_before_av_two_third  first flex_column_div av-zero-column-padding  column-top-margin'     ><section  class='av_textblock_section av-k0c5pytu-83091a7eadf9693cd8dfdc9032b33fdd '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>The Federal Court of Finance [<em>Bundesfinanzhof \u2013 BFH<\/em>] passed an interesting decision (file no. VIII R 13\/15), regarding the decision of the BFH (file no. IX R 36\/15) in Q4: Accordingly, the final default of a loan leads to a loss recognized for tax purposes which must be taken into account on income from capital assets. It can be assumed that this also applies to shareholder loans and a shareholder may even benefit from a higher tax recognition than with a consideration as subsequent acquisition costs.<\/strong><!--more--><\/p>\n<\/div><\/section><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-965l4b-831a88911cd1fa100e4d952a5f4b36d4\">\n.flex_column.av-965l4b-831a88911cd1fa100e4d952a5f4b36d4{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-965l4b-831a88911cd1fa100e4d952a5f4b36d4 av_two_third  avia-builder-el-6  el_after_av_two_third  el_before_av_one_third  first flex_column_div av-zero-column-padding  column-top-margin'     ><section  class='av_textblock_section av-k0c5rca1-9ab29a658252f9d4230c4d92655634eb '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>I. Background to the change in jurisdiction<\/h2>\n<p>Up until the German Act to Modernize the Law on Private Limited Companies and Combat Abuses [<em>MoMiG<\/em>] came into force on 1 November 2008, it belonged to established case-law and the common understanding that, under the condition that it was a financial plan loan, the default of a shareholder loan leads to subsequent acquisition costs which were to be taken into account as disposal pursuant to sec. 17 German Income Tax Act [<em>Einkommensteuergesetz \u2013 EStG<\/em>]. As a result, the qualification of external financing and the injection of equity capital were generally synchronized.<br \/>\nHowever, the relevant provisions were adjusted in the same course of adjusting the legislature and a clear separation between equity and external capital in particular was created. A decisive factor for consideration as subsequent acquisition costs has been the task to clarify whether a provision of funds can be classified as equity or external capital. Only if injecting equity capital can a consideration as subsequent acquisition costs take place. More specific guidelines, especially regarding the BFH ruling of 11 July 2017 \u2013 file no. IX R 36\/15 of 11 July 2017, can be found in our 2017 Q4 issue (\u201c<em>In general, shareholder loans are not taken into account as subsequent acquisition costs within the scope of sec. 17 EStG anymore<\/em>\u201d).<br \/>\nSince the changes in the BFH case rulings, one aspect is certain: Beyond the temporary solution chosen by the BFH, according to which external financings carried out in an equity-replacing manner up until 27 September 2017 were still needed to be taken into account as subsequent acquisition costs, the clear separation between external and equity capital incidentally applies in connection with sec. 17 EStG. Thus, a default of a shareholder loan does not generally lead to subsequent acquisition costs, which would in turn reduce sale proceeds. <\/p>\n<h2>II. Subsequent decision by the BFH<\/h2>\n<p>With its judgement of 24 October 2017, the BFH ruled that the default of private loan claims leads to an eligible loss in income from capital assets and thus created the possibility of continuing to take the default of private loan claims into account for tax purposes.<br \/>\nThe judgement was based on the following facts: A jointly-taxed married couple granted a third party an interest-bearing loan. After just one year upon granting the loan, no further repayments were effected. Another year later, insolvency proceedings were initiated against the third party&#8217;s assets.<br \/>\nThe BFH ruled that if a capital claim within the meaning of sec. 20 EStG exists and it irrevocably defaults, the creditor of the capital claim can assert this default in a tax-reducing manner against income from capital assets in accordance with sec. 20 para. 2 sentence 1 no. 7, sentence 2, para. 4 EStG. According to the BFH, this follows from the legal justification for the introduction of capital gains tax which is supposed to help taking into account all changes in value of capital assets as well as from effects which are similar to those occurring during a sale at a symbolic purchase price. It was clear to the BFH that the taxpayer should not be refused deduction because he had not found a purchaser who would accept the capital claim at a symbolic purchase price or the taxpayer would remain open to obtain a quota in insolvency proceedings. In fact, his performance would be limited in both cases equally, so that the negative change in value is to be taken into account.<br \/>\nIn the present judgement, the BFH made no statement as to the extent to which the established principles can also be transferred to shareholder loans or how it can be proven in individual cases that the capital claim is irrevocably defaulted.<\/p>\n<h2>III. Outlook<\/h2>\n<p>In this context it is also interesting to look at the recent judgement passed by the Fiscal Court of M\u00fcnster on how waiving a shareholder loan leads to a consideration of a loss on income from capital assets (Fiscal Court of M\u00fcnster, file no. 2 K 3127\/15 E, judgement dated 12 March 2018).<br \/>\nAccording to the judgement passed by the Fiscal Court of M\u00fcnster, waiving claims under a loan ranks equally with a final default, so that a loss has to be taken into account for tax purposes. In this respect a parallel to a sale at a symbolic purchase price can particularly be drawn. Even if a claim under the loan was waived, there would be a loss in economic performance.<br \/>\nThe Fiscal Court of M\u00fcnster allowed the appeal to the BFH. The proceeding is conducted under file no. IX R 9\/18. It remains to be seen whether the BFH will support this argumentation and thus, brings some legal security into the opaque jurisdiction again. The BFH would have to urgently enter into this decision, at least with regard to the question of the transferability of the principles from the above-mentioned BFH judgement to the default of shareholder loans.<\/p>\n<h2>IV. Consequences for practical situations<\/h2>\n<p>It remains to be clarified when the loss of receivables will finally be determined. According to the previous statements of the BFH, this does not apply if insolvency proceedings have been opened against the debtor&#8217;s assets. However, it is sufficient to assume that insolvency proceedings have been rejected for lack of assets. However, it remains to be seen to what extent even purely factual enforcement difficulties can lead to a final default. In this case, the debtor&#8217;s relocation to a foreign country or the final refusal of payment should be considered in particular.<br \/>\nHowever, those shareholders could benefit who hold an interest of more than 10 % in the company to which they have granted external financing from which they receive income pursuant to section 20 para. no. 7 EStG. Section 32d para. 2 no. 1 b EStG does not make the special withholding tax rate applicable in these cases. Furthermore, section 32d para. 2 no. 1 sentence 2 EStG excludes the application of the prohibition on offsetting losses pursuant to section 20 para. 6 and the prohibition on deducting income-related expenses pursuant to section 20 para. 9 EStG, so that the full amount of the loss can be deducted for tax purposes.<br \/>\nTherefore, it can only be hoped that the BFH will confirm the applicability of its case-law on the consideration of the default of private loan claims for income from capital assets to shareholder loans and will make more precise statements on the proof of the final default.<\/p>\n<\/div><\/section><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-7n4pe3-1976f66ccc8d81dac6830e1d1d432345\">\n.flex_column.av-7n4pe3-1976f66ccc8d81dac6830e1d1d432345{\nborder-radius:0px 0px 0px 0px;\npadding:7px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-7n4pe3-1976f66ccc8d81dac6830e1d1d432345 av_one_third  avia-builder-el-8  el_after_av_two_third  avia-builder-el-last  sy-only-desktop hide_on_print flex_column_div  column-top-margin'     ><p><div  class='avia-builder-widget-area clearfix  avia-builder-el-9  el_before_av_textblock  avia-builder-el-first '><section id=\"categories-3\" class=\"widget clearfix widget_categories\"><h3 class=\"widgettitle\">Newsletter issues<\/h3>\n\t\t\t<ul>\n\t\t\t\t\t<li class=\"cat-item cat-item-272\"><a href=\"https:\/\/honert.de\/en\/category\/2026-q1\/\">2026 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-267\"><a href=\"https:\/\/honert.de\/en\/category\/2025-q4-en\/\">2025 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-265\"><a href=\"https:\/\/honert.de\/en\/category\/2025-q3-en\/\">2025 Q3<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-263\"><a href=\"https:\/\/honert.de\/en\/category\/2025-q2-en\/\">2025 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-261\"><a href=\"https:\/\/honert.de\/en\/category\/2025-q1-en\/\">2025 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item 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href=\"https:\/\/honert.de\/en\/category\/2018-q3-en\/\">2018 Q3<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-136\"><a href=\"https:\/\/honert.de\/en\/category\/2018-q2-en\/\">2018 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-128\"><a href=\"https:\/\/honert.de\/en\/category\/2018-q1-en\/\">2018 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-126\"><a href=\"https:\/\/honert.de\/en\/category\/2017-q4-en\/\">2017 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-116\"><a href=\"https:\/\/honert.de\/en\/category\/2017-q3-en\/\">2017 Q3<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-114\"><a href=\"https:\/\/honert.de\/en\/category\/2017-q2-en\/\">2017 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-142\"><a href=\"https:\/\/honert.de\/en\/category\/deals-en\/\">Deal Announcements<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-58\"><a href=\"https:\/\/honert.de\/en\/category\/uncategorized\/\">Uncategorized<\/a>\n<\/li>\n\t\t\t<\/ul>\n\n\t\t\t<span class=\"seperator 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(PDF)<\/a>\n\n\t<\/div>\n\n\n\n\n\n<\/p>\n<\/div><\/section><\/p><\/div><\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='after_section_2'  class='main_color av_default_container_wrap container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-3934'><div class='entry-content-wrapper clearfix'>\n","protected":false},"excerpt":{"rendered":"<p>The Federal Court of Finance assed an interesting decision (file no. VIII R 13\/15), regarding the decision of the BFH (file no. IX R 36\/15) in Q4: Accordingly, the final default of a loan leads to a loss recognized for tax purposes which must be taken into account on income from capital assets. It can be assumed that this also applies to shareholder loans and a shareholder may even benefit from a higher tax recognition than with a consideration as subsequent acquisition costs.<\/p>\n","protected":false},"author":26,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"mc4wp_mailchimp_campaign":[],"footnotes":""},"categories":[136],"tags":[],"class_list":["post-3934","post","type-post","status-publish","format-standard","hentry","category-2018-q2-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/posts\/3934","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/users\/26"}],"replies":[{"embeddable":true,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/comments?post=3934"}],"version-history":[{"count":4,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/posts\/3934\/revisions"}],"predecessor-version":[{"id":3939,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/posts\/3934\/revisions\/3939"}],"wp:attachment":[{"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/media?parent=3934"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/categories?post=3934"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/tags?post=3934"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}