Partial operation
The partial operation is a term of German tax law that is important in the Income Tax Act and the Transformation Tax Act .
As part of the contribution, there is the possibility of contributing business assets - in addition to the partial operation, a company or a co-entrepreneur's share - to a company in return for granting company rights (cf. §§ 20, 24 UmwStG ). The spin-off of a part of the business is also possible in a tax-neutral manner (cf. § 15 UmwStG).
A partial operation represents a largely independent operational unit within the entire company, which would be at least partially viable for itself. Features of a sub-company can be, for example, its own customer base , its own fixed assets that are used exclusively in this sub-company , a workforce that is separate from the overall company, or its own pricing for its own product range.
Classic examples of sub-operations are branches and branches , a brewery in a restaurant or the publishing house of a newspaper house were also recognized as sub-operations.
If a part of the business is sold for a fee, if the part of the business is transferred as a whole, a tax-deductible profit may arise (cf. § 16 EStG ).