GmbH & Still
The participation of one or more silent partners in a company with limited liability is called GmbH & Still . Most of the time it is an “atypical” quiet society.
The GmbH with silent partner is a partnership for tax purposes (co-entrepreneur community according to § 15 EStG) if it is structured atypically. This assumes, among other things, that the silent partner can develop co-entrepreneurial initiative and participate in the profit and loss as well as in the hidden reserves and thus bear a co-entrepreneurial risk. The atypical silent society is then subject to trade tax and is a member of the Chamber of Commerce.
literature
- Dieter Schulze zur Wiesche: Die GmbH & Still , 6th edition, Munich 2013. ISBN 978-3-406-65142-7
- Helmut Volb: GmbH & Still. Tax peculiarities and structuring options of the silent partnership. DATEV , 2nd edition 2015
Web links
- GMBH & STILL: The silent participation in the GmbH: Motives, manifestations, taxation business-on.de, February 24, 2010
- Stephan Kudert , Agnieska Kopec, Marcin Jamrozy: The GmbH & Still as a design tool in international tax law - an analysis from the perspective of German investors in Poland Discussion Paper No. 321, European University Viadrina Frankfurt (Oder), July 2012
Individual evidence
- ↑ GmbH and atypical Still ( memento of the original from January 25, 2016 in the Internet Archive ) Info: The archive link was automatically inserted and not yet checked. Please check the original and archive link according to the instructions and then remove this notice. IHK Berlin, accessed on January 25, 2016
