Outsourcing model
The spin-off model designates a tax structure that prevents the harmful consequences of the offensive theory within the meaning of Section 15 (3) No. 1 EStG .
If a partnership generates commercial income in addition to other income, this commercial income leads to a reclassification of all income into commercial income; therefore subject z. B. also income from a freelance activity total of trade tax . Through the spin-off model shown by the Federal Fiscal Court , the commercial activity is outsourced to a (specially created or already existing) partnership with the same person and can therefore no longer infect the remaining income.
- Example:
- A joint ophthalmological practice sells contact lenses and corresponding care products in addition to their actual activity. Since commercial activity is alien to freelance work as a doctor, according to Section 15 (3) No. 1 EStG there is a discoloration of commercial activity on non-commercial, freelance income. All income is now considered commercial. This legal consequence can be avoided by founding a second partnership (trading) company to which the trading activity is outsourced, since an infection of the income of another partnership (sister partnership) is out of the question.
Individual evidence
- ↑ Bundesfinanzhof, judgment of January 17, 2007, XI R 19/05 (NV), BFH / NV 2007, p. 1315
- ^ Letter from the Federal Ministry of Finance of May 14, 1997, Federal Tax Gazette 1997 I, p. 566
