Zebra society
In German tax law, a zebra company is a partnership , the shareholders of which achieve partly surplus income and partly profit income .
The term "zebra society" is a metaphor , with the black stripes representing profit income and the white stripes representing excess income.
The allocation of income to a (certain) type of income is one of the binding determinations in a basic decision . Procedural difficulties arise when some of the parties involved in a partnership hold the respective share in the company as private assets; others in business assets. The Grand Senate of the BFH ruled on April 11, 2005 that such a "mixed company" would no longer be binding on the basic decision; As a result, the (residence) tax office responsible for the personal taxation of this shareholder makes the decision on the type of income. At the same time, it is ensured that at the level of the follow-up assessment (= usually income tax assessment), the allocation of the participation to business assets ( tax entanglement ) takes place.
Typical example: In an asset-managing GmbH & Co. KG, which is not commercially characterized , the GmbH is the general partner and natural persons are the limited partners . The GmbH generates commercial income from this participation by virtue of its legal form, while natural persons generate income from capital assets or from renting and leasing. If the GmbH & Co. KG sells a rental house that it has owned for more than 10 years, the capital gain, insofar as it is attributable to the GmbH, is taxable and the remaining capital gain is tax-free.
Web links
Individual evidence
- ↑ Article from THE OPERATION
- ↑ BFH v. April 11, 2005 - GrS 2/02 - BStBl II 2005, 679
