BFH: Passivierung von Verbindlichkeiten im Insolvenzverfahren

Juni 1, 2026 | Uncategorized | 0 Kommentare

Ein Verzicht des Gläubigers auf die Anmeldung seiner Forderung zur Insolvenztabelle löst weder handels- noch steuerbilanziell ein Passivierungsverbot für den Schuldner aus.

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