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Source: BUS Sachsen-Anhalt (Linie6PLus)

As a commercial partnership or partnership company, apply for income tax treatment as a corporation

Description

Commercial partnerships and partnership companies have the option of being treated as a corporation for income tax purposes upon application.

This option may be exercised for the first time for marketing years beginning after 31 December 2021.

When using this option, the commercial or partnership company is treated for income tax purposes in the same way as a corporation and its shareholders as the non-personally liable partners of a corporation.

The option is excluded for investment funds within the meaning of the Investment Tax Act as well as for sole proprietorships, companies under civil law, communities of heirs and purely internal companies.

The Federal Central Tax Office (Bundeszentralamt für Steueramt, BZSt) is responsible for companies domiciled abroad which exclusively generate income subject to tax deduction from capital gains or tax deduction on the basis of § 50a EStG and for which income tax pursuant to § 50 (2) sentence 1 EStG or corporation tax pursuant to § 32 (1) KStG is consequently deemed to have been settled.

If you do not receive a rejection notice, the competent tax authority assumes an effective option. As a rule, you will receive a notification of the issuance of a corporate income tax number.

If the conditions for the option are met continuously, you do not need to submit a new application for the following marketing years.

The option will be terminated upon request or if the conditions of the option cease to apply.
 

  • Commercial partnerships and partnership companies within the meaning of the Partnership Companies Act as well as comparable foreign companies are entitled to apply.
  • Excludes the option for
    • investment funds within the meaning of the Investment Tax Act,
    • Sole proprietorship
    • civil-law companies,
    • communities of heirs and
    • pure internal societies.
  • You cannot submit the application before the formation of the company.
  • If your company is based in Argentina, Brazil, China, Costa Rica, Gibraltar, Isles of Man, Jersey, Guernsey, Republic of Korea, Kuwait, Mexico, San Marino, Switzerland, Singapore, Sri Lanka or Venezuela, you must appoint a German person authorised to receive it.
     
  • Copy of the resolution on the application
  • If the place of management of the company is located abroad:
    • proof that the company is subject to a tax liability comparable to the German unlimited corporation tax liability in the state in which the management is located (for example, current corporation tax assessment notice or confirmation of the foreign state) and
    • a certificate of residence issued by the competent foreign tax authority, and
  • Articles of Association and/or Articles of Association.
  • The supporting documents must be submitted to the competent tax authority together with the application.
     

There are no costs.

Deadline for applications: at any time, at least one month before the beginning of the marketing year from which the option is to apply.

Forms available: No
Written form required: Yes
Informal application possible: No
Personal appearance required: No
Online services available: Yes

  • Send the application for the option for corporate taxation (for example via "My Elster" or the application provided on the pages of the BZSt for companies domiciled abroad to the competent tax authority
  • Attach any required evidence
    • Copy of the resolution on the application
  • in addition, if the management of the company is located abroad:
    • Proof that the company is subject to a tax liability comparable to the German unlimited corporation tax liability in the state in which the management is located.
    • Certificate of residence issued by the competent foreign tax authority
  • If the tax authority assumes an effective application, you will usually receive a letter informing you of the future corporate income tax number.
  • If the prerequisites are not met, you will receive a rejection notice.
     

There are no clues or peculiarities.

Federal Ministry of Finance (BMF)

The text was automatically translated based on the German content.

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