Wiesbaden model
The term Wiesbaden model comes from German tax law ; It describes a special legal structure when a company is split up into a holding company and an operating company while avoiding the tax consequences of the company split-up .
The Wiesbaden model describes a design in which the operating fundamentals are owned by one spouse (and leased to the other spouse), while the operating company belongs to the other spouse. In these cases, case law assumes that there is no personal interdependence; this means that no negative tax consequences can arise. The spouse who owns the operating bases generates income from renting and leasing that is not subject to trade tax.
Nonetheless, with the Wiesbaden model, if there is corresponding evidence, a personal integration can be assumed.
Individual evidence
- ↑ Federal Fiscal Court of July 30, 1985, Federal Tax Gazette. 1986 II p. 359 ( Memento of the original dated February 6, 2010 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.
- ↑ BFH of September 9, 1986, Federal Tax Gazette. 1987 II p. 28
- ↑ Brandenstein, Pierre; Kühn, Michael: Prerequisites for the personal integration of spouses when the business is split up.
- ↑ Unvericht, Willi: Evidence for the assumption of personal interdependence in spouses as a prerequisite for a business split . In: Der Betrieb dated May 19, 1989, Issue 20, pp. 995–999.
literature
- Income tax guidelines (EStR) H 137 (7) to § 15 EStG
