Balance bundle theory

from Wikipedia, the free encyclopedia

The strongest form of the transparency principle in the income taxation of co-entrepreneurs was called the balance sheet theory . The co- entrepreneurs were treated as sole proprietorships for income tax purposes . A company balance sheet (bundle of the respective individual balance sheets of the co-entrepreneurs) was irrelevant in this context.

history

The balance sheet bundle theory was developed by the Reichsfinanzhof for partnerships: “The income tax law does not see the OHG as an independent taxable entity, but treats the partnership as an independent business enterprise of each individual co-entrepreneur. From a tax point of view, the uniform balance sheet of the company is only a compilation of the balance sheets specially prepared for each individual co-entrepreneur. ”This showed that regardless of whether partnerships are“ economically viable entities ”, they are“ for income tax [... ] not there at all ”.

This pronounced interpretation of the transparency principle was later restricted by the Grand Senate of the Federal Fiscal Court : “A partnership as such is not subject to income tax and is therefore not subject to tax . [...] However, a partnership is subject to tax law for income tax or corporation tax insofar as it realizes characteristics of a taxable event in the unity of its shareholders, which are attributable to the shareholders for their taxation. "

Another ruling by the BFH to restrict the bundle theory dates back to 1975.

Classification of the balance sheet bundle theory in the system of classifications of income tax treatment of co-entrepreneurs

If one would like to show a classification of the characteristics of the transparency principle up to the separation principle , one could undertake the following classification, whereby 2nd to 4th are forms of the transparency principle, whereby the degree of expression decreases with higher numbering:

  1. one-man business
  2. Balance bundle theory
  3. "Diversity of shareholders" (current interpretation of the transparency principle)
  4. Unity of society
  5. Separation principle

See also

Individual evidence

  1. ↑ RFH July 14, 1937, RStBl 1937, p. 937
  2. ↑ Becker, Fundamentals of Income Tax, 94
  3. ↑ BFH June 25, 1984, GrS 4 / 82BStBl 1984 II p. 751
  4. ↑ BFH, January 8, 1975 - IR 142/72