Transparency principle (tax)
The principle of transparency means that a partnership (e.g. KG , OHG ) is not itself subject to income tax and is therefore "transparent" for taxation. The principle of transparency does not apply to trade tax , since according to Section 5 of the Trade Tax Act, the partnership itself is liable for the tax and therefore the tax liability is not shifted to the shareholders. The partnership cannot be subject to corporation tax because it is not listed in Section 1 of the KStG .
Treatment in income tax law
After § 2 para. 1 sentence 1 EStG the subject of income tax revenues that the taxpayer obtained. According to § 1 Paragraph 1 Clause 1 EStG, natural persons are liable to income tax , e.g. B. the shareholders or co-entrepreneurs of a partnership. The profit or loss is determined at the company level and distributed among the co-entrepreneurs. As a rule, they have to tax the profit as income from commercial operations .
Contrast to the principle of transparency
The opposite of the transparency principle is the separation principle , mainly used in corporations . This means that the taxation of the corporation is independent of the taxation of the income from the shares of the shareholders.
Individual evidence
- ↑ a b Dieter Birk: Tax Law, 11th Edition, Müller, Heidelberg, 2008 ISBN 978-3-8114-9301-8 , p. 314 ff
- ↑ Dieter Birk: Tax Law, 11th Edition, Müller, Heidelberg, 2008 ISBN 978-3-8114-9301-8 , p. 336 ff
