{"id":6244,"date":"2021-10-01T07:30:00","date_gmt":"2021-10-01T05:30:00","guid":{"rendered":"https:\/\/honert.de\/?p=6244"},"modified":"2021-10-01T10:16:41","modified_gmt":"2021-10-01T08:16:41","slug":"taxing-a-partnership-like-a-corporation-reasonable-or-not","status":"publish","type":"post","link":"https:\/\/honert.de\/en\/taxing-a-partnership-like-a-corporation-reasonable-or-not\/","title":{"rendered":"TAXING A PARTNERSHIP LIKE A CORPORATION &#8211; REASONABLE OR NOT?"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-fp3a7k-ffe8088417509a31e633c5aee939412e\">\n.avia-section.av-fp3a7k-ffe8088417509a31e633c5aee939412e{\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-fp3a7k-ffe8088417509a31e633c5aee939412e 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-6244'><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-dth31c-ad4454404b632d076ae6441f8c7b4160 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-6244'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-cptefk-b830c6b5d43f6c62dd77d7579855f1de\">\n.flex_column.av-cptefk-b830c6b5d43f6c62dd77d7579855f1de{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-cptefk-b830c6b5d43f6c62dd77d7579855f1de 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-ku8314zt-fe6de52c023cffa68af30dc15f0a374e\">\n#top .av-special-heading.av-ku8314zt-fe6de52c023cffa68af30dc15f0a374e{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-ku8314zt-fe6de52c023cffa68af30dc15f0a374e .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-ku8314zt-fe6de52c023cffa68af30dc15f0a374e .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-ku8314zt-fe6de52c023cffa68af30dc15f0a374e av-special-heading-h1 blockquote modern-quote  avia-builder-el-3  avia-builder-el-no-sibling '><div class='av-subheading av-subheading_above'>1. October 2021\n<\/div><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >TAXING A PARTNERSHIP LIKE A CORPORATION &#8211; REASONABLE OR NOT?<\/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-avyuxc-ddad2009e46f07d72f85dcb690e8b7d1\">\n.flex_column.av-avyuxc-ddad2009e46f07d72f85dcb690e8b7d1{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-avyuxc-ddad2009e46f07d72f85dcb690e8b7d1 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-ku831qr6-0eef3c8f9e5db6553a17257da75bfc9f '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>Commercial partnerships now have the option of having profits taxed in accordance with the provisions of corporate income tax law. This puts them on an equal level with a GmbH or AG. This so-called option is useful, among other things, if the company&#8217;s profits are not to be distributed. On the other hand, the conversion entails a large number of requirements and obligations and also requires precise planning from an entrepreneurial perspective.<\/strong><!--more--><\/p>\n<\/div><\/section><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-9uyze8-9d40a42cc87c3c8a648332d777999102\">\n.flex_column.av-9uyze8-9d40a42cc87c3c8a648332d777999102{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-9uyze8-9d40a42cc87c3c8a648332d777999102 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-ku83408c-1c6c86330f44f837513a74b1d3d0bef3 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>I. Objective of the new provision<\/h2>\n<p>The &#8220;option for corporate taxation&#8221; pursuant to \u00a7 1a German Corporation Tax Act (<em>K\u00f6rperschaftsteuergesetz<\/em> &#8211; KStG) was incorporated into the law with effect from 1 July 2021. The background is to open up the generally higher taxation of current profits of a partnership to the lower taxation of a corporation, without a complex conversion process under company or reorganization law. The objective of bringing the tax burden on retained earnings closer to that of corporations and thereby improving the equity base and the investment opportunities of the company is also pursued by \u00a7 34a para. 1 German Income Tax Act (<em>Einkommensteuergesetz <\/em>&#8211; EStG), which leads to a special income tax rate of 28.25 %, but has hardly been used in practice due to further restrictions.<br \/>\nThe commercial partnership wishing to be treated as a corporation (so-called opting company) must submit an irrevocable application to the tax office. The application must be submitted no later than one month before the beginning of the fiscal year from which taxation as a corporation is to apply. Applications can already be submitted now, but for the first time for fiscal years beginning after 31 December 2021 (\u00a7 34 para. 1a KStG). Only commercial partnerships (<em>Personenhandelsgesellschaft<\/em>) and partnerships under partnership law (<em>Partnerschaft<\/em>) are eligible to apply, i.e., the option is not opened up to a partnership under civil law (<em>Gesellschaft b\u00fcrgerlichen Rechts<\/em>).<br \/>\nIn direct connection with this, the law regulates the way in which the opting company can revert to &#8220;conventional&#8221; taxation in accordance with the provisions of income tax law. In this respect, too, the law provides for an application obligation. This is referred to as the &#8220;reoption (<em>R\u00fcckoption<\/em>)&#8221; (\u00a7 1a para. 4 KStG).<\/p>\n<h2>II. Legal consequence: separate taxation<\/h2>\n<p>If the application is effectively exercised, the company is taxable under corporate income tax law. As a result, the profits of the company are subject to a tax rate of 15 % (\u00a7 22 para. 1 KStG) plus solidarity surcharge. If a distribution is made to the shareholders, this results in income from capital assets (\u00a7 20 para. 1 no. 1 EStG). This clearly differentiates between the taxation of the company per se and the partners and eliminates the conventional form of taxation of a partnership in which the profits are allocated to the partners on a pro rata basis transparently.<br \/>\nAn adjustment corresponding to the German Corporate Income Tax Act (KStG) is also made in trade tax law when the option is exercised. The option for corporate income taxation pursuant to \u00a7 1a KStG should in principle only have income tax effects. From a tax perspective, this creates a type of &#8220;hybrid company&#8221; which is to be regarded as a corporation for income tax purposes, but is otherwise to be treated as a partnership. In the other areas of tax law, the company continues to be treated as a partnership; only in land transfer tax law there are certain restrictions (\u00a7\u00a7 5 and 6 German Real Estate Transfer Tax Act (<em>Grunderwerbsteuergesetz<\/em> &#8211; GrEStG)).<\/p>\n<h2>III. Effects under Reorganization Tax Law (<em>Umwandlungssteuergesetz<\/em> &#8211; UmwStG)<\/h2>\n<p>\u00a7 1a para. 2 sentence 1 KStG provides that when the option is exercised, a change of legal form is to be assumed in accordance with the provisions of the German Reorganization Tax Act (UmwStG). Thus, for the aforementioned tax law areas, it is assumed that the partnership transforms into a corporation (\u00a7 25 UmwStG). The Reorganization Tax Act manifests the principle that all reorganizations lead to the disclosure of hidden reserves, except for those in which the requirements of the Reorganization Tax Act are met, including that subsequent taxation is ensured (\u00a7 20 para. 2 sentence 2 no. 1 Reorganization Tax Act). The continuation of these values, so-called book value continuation (<em>Buchwertfortf\u00fchrung<\/em>), must furthermore be applied for by the company.<br \/>\nThe taxation benefit shall cease to apply (pro rata temporis, if applicable) if the aforementioned shares are resold within a seven-year period from the exercise of the option (\u00a7 22 para. 2 UmwStG). The company must prove annually that this is not the case.<\/p>\n<h2>IV. Obligations of the opting company<\/h2>\n<p>The fact that a different taxation system is applied and the consequences under reorganization tax law explained above result in new legal obligations for the Company.<br \/>\nFor a partnership that previously determined its profit within the framework of an income statement, the preparation of a balance sheet is now also mandatory (\u00a7 1a para. 3 sentence 6 KStG). In the same way, the partnership is obliged to deduct capital gains tax in the case of distributions, as income from capital assets accrues to the partner (\u00a7 44 para. 1 EStG).<br \/>\nFurthermore, the administrative effort increases. In addition to the application for the exercise of the option as well as the application for the book value continuation (<em>Buchwertfortf\u00fchrung<\/em>) in the framework, the annual proofs according to which the shares have not been further transferred (\u00a7 22 para. 3 UmwStG) must be remembered.<\/p>\n<h2>V. Advantages for the option company<\/h2>\n<p>In addition to the enumeration of burdens for the opting company, there are various advantages that come with the option.<br \/>\nCommercial partnerships can achieve a lower overall tax rate by applying the corporate income tax system. This applies in particular if profits are not distributed, as the total tax burden with corporate income tax plus solidarity surcharge and trade tax of a partnership with warrants is up to around 33 %, depending on the trade tax multiplier, while the profits of a partnership can have a tax burden of up to around 52 %.<br \/>\nIn all other respects, the company remains similar to a partnership, e.g. for the corporate law applicable to it. There are no provisions to be observed with regard to share capital and capital contribution, no formal requirements for articles of association or for the appointment of managing directors.<br \/>\nDespite the &#8220;fiscal&#8221; conversion, the provisions of the reorganization law do not have to be observed (with the exception of the resolution on the option, to which \u00a7 217 UmwG is declared to be applicable mutatis mutandis). The exercise of the option therefore avoids obligations under reorganization law (requirements for a transformation report and the registration of the transformation etc., \u00a7\u00a7 190 et seq. UmwG).<\/p>\n<h2>VI. Necessity of precise planning<\/h2>\n<p>In principle, the option regime can be seen as an interesting possibility for companies to adjust taxation to their economic situation, while avoiding further restructuring measures, which not infrequently require a fundamental impact on the shareholders&#8217; rights or at least considerable discussions about necessary changes to the contracts. An important aspect in the considerations is whether the shareholder structure will be changed in the foreseeable future. If the penultimate partner leaves, this is tantamount to a reoption (\u00a7 1a para. 4 sentence 5 KStG), which can additionally trigger negative taxation consequences, since a partnership with only one partner does not exist.<br \/>\nIn addition, the option enables a completely new concept, which has never existed before in German tax law, as it leads to a divergence between tax and civil law. Ultimately, it is a question of the individual case whether the option is advantageous for a company, because there are many individual questions to be considered, such as the ability to form a tax group, accounting, loss utilization regulations, inheritance tax benefits. It will take some time for practice and case law to clarify all the consequences.<\/p>\n<\/div><\/section><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-81gfzk-ff49968a4c983d61f6b8742681f3f55f\">\n.flex_column.av-81gfzk-ff49968a4c983d61f6b8742681f3f55f{\nborder-radius:0px 0px 0px 0px;\npadding:7px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-81gfzk-ff49968a4c983d61f6b8742681f3f55f 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 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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 extralight-border\"><\/span><\/section><\/div><br \/>\n<section  class='av_textblock_section av-ku8354un-4397ad92d0017a49d5204fd0fdfc0218 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>More information on this topic<\/h2>\n<ul class=\"sy-list-margin\">\n<li><a href=\"https:\/\/honert.de\/en\/taetigkeitsgebiete\/steuerberatung-und-steuerverfahren\/\">Tax Advice and Tax Proceedings<\/a><\/li>\n<li><a href=\"https:\/\/honert.de\/en\/taetigkeitsgebiete\/reorganization-tax\/\">Reorganization Tax<\/a><\/li>\n<\/ul>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-3nusg0-41763f66b7d74c866a832df8fe02cf2e\">\n#top .hr.hr-invisible.av-3nusg0-41763f66b7d74c866a832df8fe02cf2e{\nheight:8px;\n}\n<\/style>\n<div  class='hr av-3nusg0-41763f66b7d74c866a832df8fe02cf2e hr-invisible  avia-builder-el-11  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-382sww-015e463fd03e16f861d4ac0bd76a7728 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock hide_on_print'  itemprop=\"text\" ><h2>Downloads<\/h2>\n<p><a href=\"#\" onclick=\"window.print();return false\">Print<\/a><br \/>\n\n\n\n\t<div class=\"dkpdf-button-container\" style=\" text-align:left \">\n\n\t\t<a class=\"dkpdf-button\" href=\"\/en\/wp-json\/wp\/v2\/posts\/6244?pdf=6244\" target=\"_blank\"><span class=\"dkpdf-button-icon\"><i class=\"fa fa-file-pdf-o\"><\/i><\/span> Download (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-6244'><div class='entry-content-wrapper clearfix'>\n","protected":false},"excerpt":{"rendered":"<p>Commercial partnerships now have the option of having profits taxed in accordance with the provisions of corporate income tax law. This puts them on an equal level with a GmbH or AG. This so-called option is useful, among other things, if the company&#8217;s profits are not to be distributed. On the other hand, the conversion entails a large number of requirements and obligations and also requires precise planning from an entrepreneurial perspective.<\/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":[173],"tags":[],"class_list":["post-6244","post","type-post","status-publish","format-standard","hentry","category-2021-q3-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/posts\/6244","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=6244"}],"version-history":[{"count":10,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/posts\/6244\/revisions"}],"predecessor-version":[{"id":6256,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/posts\/6244\/revisions\/6256"}],"wp:attachment":[{"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/media?parent=6244"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/categories?post=6244"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/tags?post=6244"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}