Footstep theory

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This article needs revision: The footstep theory is not simply synonymous with "universal succession". It is probably about the question of whether and, if so, to what extent a legal successor is to be treated for tax purposes like the legal predecessor, i. H. the legal successor "follows in the footsteps" of the legal predecessor for tax purposes, for example when transferring shares. The question is apparently answered differently in Finanzverwaltung and Rspr, cf. Footstep theory trampled underfoot .
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As Fußstapfentheorie in is case law and the tax literature the right of the heirs , within the framework of universal succession to steuerschuldausschließende or -mindernde circumstances of the person of the assignor ( deceased to be allowed to result), appointed.

The finance courts and the Federal Fiscal Court partially represent the footstep theory. Thus, the heir or the recipient follows in the " footsteps " of the legal predecessor. B. the acquisition or production costs of the legal predecessor are continued. This also applies in relation to the deduction for wear and tear ( Section 6 (3) sentence 3 EStG ).

Basically, the footstep theory is also applicable in company law , transformation law and transformation tax law.

Individual evidence

  1. ↑ BFH , decision of November 5, 2014, Az .: IB 34/14, full text .
  2. ↑ Lower Saxony Finance Court , judgment of March 25, 2009, Az .: 2 K 273/06, full text .