Box participation
A box of participation (also briefly box ) called the participation of at least 15% by a fully taxable natural person or legal entity on basic or registered capital
- another corporation with unlimited tax liability,
- a credit or insurance company under public law,
- a trade and business cooperative or
- an investment company within the meaning of Section 3 No. 23 (Section 9 No. 2a GewStG).
Participation must exist at the beginning of the survey period (usually the calendar year). A box participation has a special meaning due to the box privilege in the trade tax .
