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Source: BUS Sachsen-Anhalt (Linie6PLus)

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

Description

Personal trading and partnership companies have the option of being treated as a corporation for income tax purposes upon request.

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

When using this option, the partnership or partnership company is treated for income tax purposes, 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, civil-law companies, communities of heirs and pure internal companies.

The Federal Central Tax Office (BZSt) is responsible for companies domiciled abroad that exclusively generate income that is 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 compensated.

If you do not receive a rejection notice, the competent tax authority assumes an effective option. You will usually receive a notification of the issuance of a corporation tax number.

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

The option is terminated upon request or if the requirements of the option cease to apply.
 

  • Send the application for a corporate tax option (for example via "Mein Elster" or the application provided on the BZSt website for companies based abroad) to the competent tax authority
  • Include any required evidence
    • Transcript 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 from 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 tax number.
  • If the requirements are not met, you will receive a rejection notice.
     
  • Partnerships and partnership companies within the meaning of the Partnership Companies Act as well as comparable foreign companies are eligible to apply.
  • Excluded is the option for
    • Investment funds within the meaning of the Investment Tax Act,
    • Sole proprietorship
    • civil law companies,
    • Communities of heirs and
    • pure internal companies.
  • You cannot submit the application before the formation of the company.
  • If your company is based in Egypt, 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 authorized receptionist.
     
  • Transcript of the resolution on the application
  • If the place of management of the company is 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 or confirmation of the foreign state) and
    • a certificate of residence from the competent foreign tax authority, and
  • Articles of Association and/or Articles of Association.
  • The evidence must be sent to the competent tax authority together with the application.
     

There are no costs.

Application deadline: At any time, at the latest 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 necessary: No
Online services available: Yes

There are no hints or special features.

The text was automatically translated based on the German content.

Federal Ministry of Finance (BMF)

No authority found