BFH: Zur Anwendung des § 8c KStG a. F. auf Verluste gemäß § 15a EStG

Jun 10, 2024 | Uncategorized | 0 Kommentare

§ 8c Abs. 1 Satz 1 KStG in der für das Streitjahr 2014 maßgeblichen Fassung ist nicht auf verrechenbare Verluste gemäß § 15a EStG anwendbar, die einer Kapitalgesellschaft als Mitunternehmerin einer Kommanditgesellschaft zugerechnet werden (entgegen BMF, Schreiben v. 4.7.2008, BStBl I 2008 S. 736, Tz. 2).

Privacy Overview

This website uses cookies to improve your experience while you navigate through the website. Out of these, the cookies that are categorized as necessary are stored on your browser as they are essential for the working of basic functionalities of the website. We also use third-party cookies that help us analyze and understand how you use this website. These cookies will be stored in your browser only with your consent. You also have the option to opt-out of these cookies. But opting out of some of these cookies may affect your browsing experience.

Necessary

immer aktiv

Necessary cookies are absolutely essential for the website to function properly. These cookies ensure basic functionalities and security features of the website, anonymously.

Cookie	Dauer	Beschreibung
cookielawinfo-checkbox-analytics	11 months	This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Analytics".
cookielawinfo-checkbox-functional	11 months	The cookie is set by GDPR cookie consent to record the user consent for the cookies in the category "Functional".
cookielawinfo-checkbox-necessary	11 months	This cookie is set by GDPR Cookie Consent plugin. The cookies is used to store the user consent for the cookies in the category "Necessary".
cookielawinfo-checkbox-others	11 months	This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Other.
cookielawinfo-checkbox-performance	11 months	This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Performance".
viewed_cookie_policy	11 months	The cookie is set by the GDPR Cookie Consent plugin and is used to store whether or not user has consented to the use of cookies. It does not store any personal data.

img.wp-smiley,img.emoji{display:inline !important;border:none !important;box-shadow:none !important;height:1em !important;width:1em !important;margin:0 .07em !important;vertical-align:-.1em !important;background:none !important;padding:0 !important;}.has-text-align-justify{text-align:justify;}.wp-block-audio figcaption{color:#555;font-size:13px;text-align:center;}.is-dark-theme .wp-block-audio figcaption{color:rgba(255,255,255,.65);}.wp-block-audio{margin:0 0 1em;}.wp-block-code{border:1px solid #ccc;border-radius:4px;font-family:Menlo,Consolas,monaco,monospace;padding:.8em 1em;}.wp-block-embed figcaption{color:#555;font-size:13px;text-align:center;}.is-dark-theme .wp-block-embed figcaption{color:rgba(255,255,255,.65);}.wp-block-embed{margin:0 0 1em;}.blocks-gallery-caption{color:#555;font-size:13px;text-align:center;}.is-dark-theme .blocks-gallery-caption{color:rgba(255,255,255,.65);}.wp-block-image figcaption{color:#555;font-size:13px;text-align:center;}.is-dark-theme .wp-block-image figcaption{color:rgba(255,255,255,.65);}.wp-block-image{margin:0 0 1em;}.wp-block-pullquote{border-bottom:4px solid;border-top:4px solid;color:currentColor;margin-bottom:1.75em;}.wp-block-pullquote cite,.wp-block-pullquote footer,.wp-block-pullquote__citation{color:currentColor;font-size:.8125em;font-style:normal;text-transform:uppercase;}.wp-block-quote{border-left:.25em solid;margin:0 0 1.75em;padding-left:1em;}.wp-block-quote cite,.wp-block-quote footer{color:currentColor;font-size:.8125em;font-style:normal;position:relative;}.wp-block-quote.has-text-align-right{border-left:none;border-right:.25em solid;padding-left:0;padding-right:1em;}.wp-block-quote.has-text-align-center{border:none;padding-left:0;}.wp-block-quote.is-large,.wp-block-quote.is-style-large,.wp-block-quote.is-style-plain{border:none;}.wp-block-search .wp-block-search__label{font-weight:700;}.wp-block-search__button{border:1px solid #ccc;padding:.375em .625em;}.wp-block-separator.has-css-opacity{opacity:.4;}.wp-block-separator{border:none;border-bottom:2px solid;margin-left:auto;margin-right:auto;}.wp-block-separator.has-alpha-channel-opacity{opacity:1;}.wp-block-separator:not(.is-style-wide):not(.is-style-dots){width:100px;}.wp-block-separator.has-background:not(.is-style-dots){border-bottom:none;height:1px;}.wp-block-separator.has-background:not(.is-style-wide):not(.is-style-dots){height:2px;}.wp-block-table{margin:0 0 1em;}.wp-block-table td,.wp-block-table th{word-break:normal;}.wp-block-table figcaption{color:#555;font-size:13px;text-align:center;}.is-dark-theme .wp-block-table figcaption{color:rgba(255,255,255,.65);}.wp-block-video figcaption{color:#555;font-size:13px;text-align:center;}.is-dark-theme .wp-block-video figcaption{color:rgba(255,255,255,.65);}.wp-block-video{margin:0 0 1em;}.wp-block-template-part.has-background{margin-bottom:0;margin-top:0;padding:1.25em 2.375em;}.jetpack-sharing-buttons__services-list{display:flex;flex-direction:row;flex-wrap:wrap;gap:0;list-style-type:none;margin:5px;padding:0;}.jetpack-sharing-buttons__services-list.has-small-icon-size{font-size:12px;}.jetpack-sharing-buttons__services-list.has-normal-icon-size{font-size:16px;}.jetpack-sharing-buttons__services-list.has-large-icon-size{font-size:24px;}.jetpack-sharing-buttons__services-list.has-huge-icon-size{font-size:36px;}@media print{.jetpack-sharing-buttons__services-list{display:none !important;}}.editor-styles-wrapper .wp-block-jetpack-sharing-buttons{gap:0;padding-inline-start:0;}ul.jetpack-sharing-buttons__services-list.has-background{padding:1.25em 2.375em;}.wp-site-blocks > .alignleft{float:left;margin-right:2em;}.wp-site-blocks > .alignright{float:right;margin-left:2em;}.wp-site-blocks > .aligncenter{justify-content:center;margin-left:auto;margin-right:auto;}body .is-layout-flow > .alignleft{float:left;margin-inline-start:0;margin-inline-end:2em;}body .is-layout-flow > .alignright{float:right;margin-inline-start:2em;margin-inline-end:0;}body .is-layout-flow > .aligncenter{margin-left:auto !important;margin-right:auto !important;}body .is-layout-constrained > .alignleft{float:left;margin-inline-start:0;margin-inline-end:2em;}body .is-layout-constrained > .alignright{float:right;margin-inline-start:2em;margin-inline-end:0;}body .is-layout-constrained > .aligncenter{margin-left:auto !important;margin-right:auto !important;}body .is-layout-constrained > :where(:not(.alignleft):not(.alignright):not(.alignfull)){max-width:var(--wp--style--global--content-size);margin-left:auto !important;margin-right:auto !important;}body .is-layout-constrained > .alignwide{max-width:var(--wp--style--global--wide-size);}body .is-layout-flex{display:flex;}body .is-layout-flex{flex-wrap:wrap;align-items:center;}body .is-layout-flex > *{margin:0;}body .is-layout-grid{display:grid;}body .is-layout-grid > *{margin:0;}.wp-element-button,.wp-block-button__link{background-color:#32373c;border-width:0;color:#fff;font-family:inherit;font-size:inherit;line-height:inherit;padding:calc(.667em + 2px) calc(1.333em + 2px);text-decoration:none;}.has-black-color{color:var(--wp--preset--color--black) !important;}.has-cyan-bluish-gray-color{color:var(--wp--preset--color--cyan-bluish-gray) !important;}.has-white-color{color:var(--wp--preset--color--white) !important;}.has-pale-pink-color{color:var(--wp--preset--color--pale-pink) !important;}.has-vivid-red-color{color:var(--wp--preset--color--vivid-red) !important;}.has-luminous-vivid-orange-color{color:var(--wp--preset--color--luminous-vivid-orange) !important;}.has-luminous-vivid-amber-color{color:var(--wp--preset--color--luminous-vivid-amber) !important;}.has-light-green-cyan-color{color:var(--wp--preset--color--light-green-cyan) !important;}.has-vivid-green-cyan-color{color:var(--wp--preset--color--vivid-green-cyan) !important;}.has-pale-cyan-blue-color{color:var(--wp--preset--color--pale-cyan-blue) !important;}.has-vivid-cyan-blue-color{color:var(--wp--preset--color--vivid-cyan-blue) !important;}.has-vivid-purple-color{color:var(--wp--preset--color--vivid-purple) !important;}.has-black-background-color{background-color:var(--wp--preset--color--black) !important;}.has-cyan-bluish-gray-background-color{background-color:var(--wp--preset--color--cyan-bluish-gray) !important;}.has-white-background-color{background-color:var(--wp--preset--color--white) !important;}.has-pale-pink-background-color{background-color:var(--wp--preset--color--pale-pink) !important;}.has-vivid-red-background-color{background-color:var(--wp--preset--color--vivid-red) !important;}.has-luminous-vivid-orange-background-color{background-color:var(--wp--preset--color--luminous-vivid-orange) !important;}.has-luminous-vivid-amber-background-color{background-color:var(--wp--preset--color--luminous-vivid-amber) !important;}.has-light-green-cyan-background-color{background-color:var(--wp--preset--color--light-green-cyan) !important;}.has-vivid-green-cyan-background-color{background-color:var(--wp--preset--color--vivid-green-cyan) !important;}.has-pale-cyan-blue-background-color{background-color:var(--wp--preset--color--pale-cyan-blue) !important;}.has-vivid-cyan-blue-background-color{background-color:var(--wp--preset--color--vivid-cyan-blue) !important;}.has-vivid-purple-background-color{background-color:var(--wp--preset--color--vivid-purple) !important;}.has-black-border-color{border-color:var(--wp--preset--color--black) !important;}.has-cyan-bluish-gray-border-color{border-color:var(--wp--preset--color--cyan-bluish-gray) !important;}.has-white-border-color{border-color:var(--wp--preset--color--white) !important;}.has-pale-pink-border-color{border-color:var(--wp--preset--color--pale-pink) !important;}.has-vivid-red-border-color{border-color:var(--wp--preset--color--vivid-red) !important;}.has-luminous-vivid-orange-border-color{border-color:var(--wp--preset--color--luminous-vivid-orange) !important;}.has-luminous-vivid-amber-border-color{border-color:var(--wp--preset--color--luminous-vivid-amber) !important;}.has-light-green-cyan-border-color{border-color:var(--wp--preset--color--light-green-cyan) !important;}.has-vivid-green-cyan-border-color{border-color:var(--wp--preset--color--vivid-green-cyan) !important;}.has-pale-cyan-blue-border-color{border-color:var(--wp--preset--color--pale-cyan-blue) !important;}.has-vivid-cyan-blue-border-color{border-color:var(--wp--preset--color--vivid-cyan-blue) !important;}.has-vivid-purple-border-color{border-color:var(--wp--preset--color--vivid-purple) !important;}.has-vivid-cyan-blue-to-vivid-purple-gradient-background{background:var(--wp--preset--gradient--vivid-cyan-blue-to-vivid-purple) !important;}.has-light-green-cyan-to-vivid-green-cyan-gradient-background{background:var(--wp--preset--gradient--light-green-cyan-to-vivid-green-cyan) !important;}.has-luminous-vivid-amber-to-luminous-vivid-orange-gradient-background{background:var(--wp--preset--gradient--luminous-vivid-amber-to-luminous-vivid-orange) !important;}.has-luminous-vivid-orange-to-vivid-red-gradient-background{background:var(--wp--preset--gradient--luminous-vivid-orange-to-vivid-red) !important;}.has-very-light-gray-to-cyan-bluish-gray-gradient-background{background:var(--wp--preset--gradient--very-light-gray-to-cyan-bluish-gray) !important;}.has-cool-to-warm-spectrum-gradient-background{background:var(--wp--preset--gradient--cool-to-warm-spectrum) !important;}.has-blush-light-purple-gradient-background{background:var(--wp--preset--gradient--blush-light-purple) !important;}.has-blush-bordeaux-gradient-background{background:var(--wp--preset--gradient--blush-bordeaux) !important;}.has-luminous-dusk-gradient-background{background:var(--wp--preset--gradient--luminous-dusk) !important;}.has-pale-ocean-gradient-background{background:var(--wp--preset--gradient--pale-ocean) !important;}.has-electric-grass-gradient-background{background:var(--wp--preset--gradient--electric-grass) !important;}.has-midnight-gradient-background{background:var(--wp--preset--gradient--midnight) !important;}.has-small-font-size{font-size:var(--wp--preset--font-size--small) !important;}.has-medium-font-size{font-size:var(--wp--preset--font-size--medium) !important;}.has-large-font-size{font-size:var(--wp--preset--font-size--large) !important;}.has-x-large-font-size{font-size:var(--wp--preset--font-size--x-large) !important;}.wp-block-navigation a:where(:not(.wp-element-button)){color:inherit;}.wp-block-pullquote{font-size:1.5em;line-height:1.6;}.feedzy-rss-link-icon:after{content:url("https://cdn-kombj.nitrocdn.com/bWFRDjajVaLsBDUWdeKIcTDZspNhiGFU/assets/images/optimized/rev-e4246e6/esn-stb.de/wp-content/plugins/feedzy-rss-feeds/img/external-link.png");margin-left:3px;}img#wpstats{display:none;}.lg-backdrop{background-color:rgba(0,0,0,.6) !important;}.lg-toolbar,.lg-dropdown{background-color:rgba(0,0,0,.8) !important;}.lg-dropdown:after{border-bottom-color:rgba(0,0,0,.8) !important;}.lg-sub-html{background-color:rgba(0,0,0,.8) !important;}.lg-thumb-outer,.lg-progress-bar{background-color:#444 !important;}.lg-progress{background-color:#a90707 !important;}.lg-icon{color:#efefef !important;font-size:20px !important;}.lg-icon.lg-toogle-thumb{font-size:24px !important;}.lg-icon:hover,.lg-dropdown-text:hover{color:#fff !important;}.lg-sub-html,.lg-dropdown-text{color:#efefef !important;font-size:14px !important;}#lg-counter{color:#efefef !important;font-size:14px !important;}.lg-prev,.lg-next{font-size:35px !important;}.lg-icon{background-color:transparent !important;}#lg-counter{opacity:.9;}.lg-thumb-outer{padding:0 10px;}.lg-thumb-item{border-radius:0 !important;border:none !important;opacity:.5;}.lg-thumb-item.active{opacity:1;}body #page-container .et-db #et-boc .et-l .et_pb_row_0_tb_header.et_pb_row,body.et_pb_pagebuilder_layout.single #page-container #et-boc .et-l .et_pb_row_0_tb_header.et_pb_row,body.et_pb_pagebuilder_layout.single.et_full_width_page #page-container #et-boc .et-l .et_pb_row_0_tb_header.et_pb_row{width:100%;max-width:100%;}.et_pb_blurb_0_tb_header.et_pb_blurb .et_pb_module_header,.et_pb_blurb_0_tb_header.et_pb_blurb .et_pb_module_header a,.et_pb_blurb_1_tb_header.et_pb_blurb .et_pb_module_header,.et_pb_blurb_1_tb_header.et_pb_blurb .et_pb_module_header a,.et_pb_blurb_2_tb_header.et_pb_blurb .et_pb_module_header,.et_pb_blurb_2_tb_header.et_pb_blurb .et_pb_module_header a{font-weight:700;font-size:20px;color:#202046 !important;line-height:1.2em;}.et_pb_blurb_0_tb_header .et_pb_main_blurb_image .et_pb_only_image_mode_wrap,.et_pb_blurb_1_tb_header .et_pb_main_blurb_image .et_pb_only_image_mode_wrap,.et_pb_blurb_2_tb_header .et_pb_main_blurb_image .et_pb_only_image_mode_wrap{padding-left:12px !important;}body #page-container .et-db #et-boc .et-l .et_pb_row_1_tb_header.et_pb_row,body.et_pb_pagebuilder_layout.single #page-container #et-boc .et-l .et_pb_row_1_tb_header.et_pb_row,body.et_pb_pagebuilder_layout.single.et_full_width_page #page-container #et-boc .et-l .et_pb_row_1_tb_header.et_pb_row{width:90%;max-width:90%;}.et_pb_menu_0_tb_header.et_pb_menu ul li.current-menu-item a{color:#6f4a27 !important;}.et_pb_menu_0_tb_header.et_pb_menu .et_mobile_menu{border-color:#6f4a27;}.et_pb_menu_0_tb_header.et_pb_menu .et_mobile_menu a{color:#000 !important;}.et_pb_menu_0_tb_header.et_pb_menu .nav li ul.sub-menu li.current-menu-item a{color:#6f4a27 !important;}.et_pb_menu_0_tb_header.et_pb_menu .et_mobile_menu,.et_pb_menu_0_tb_header.et_pb_menu .et_mobile_menu ul{background-color:#fff !important;}.et_pb_menu_0_tb_header .et_pb_menu__logo-slot{width:24%;max-width:100%;}.et_pb_menu_0_tb_header .et_pb_menu__logo-slot .et_pb_menu__logo-wrap img{height:auto;max-height:none;}.et_pb_menu_0_tb_header .et_pb_menu__icon.et_pb_menu__search-button,.et_pb_menu_0_tb_header .et_pb_menu__icon.et_pb_menu__close-search-button,.et_pb_menu_0_tb_header .et_pb_menu__icon.et_pb_menu__cart-button{color:#7ebec5;}body #page-container .et-db #et-boc .et-l .et_pb_row_0_tb_body.et_pb_row,body.et_pb_pagebuilder_layout.single #page-container #et-boc .et-l .et_pb_row_0_tb_body.et_pb_row,body.et_pb_pagebuilder_layout.single.et_full_width_page #page-container #et-boc .et-l .et_pb_row_0_tb_body.et_pb_row{max-width:90%;}.et_pb_post_title_0_tb_body .et_pb_title_container h2.entry-title,.et_pb_post_title_0_tb_body .et_pb_title_container h3.entry-title,.et_pb_post_title_0_tb_body .et_pb_title_container h4.entry-title,.et_pb_post_title_0_tb_body .et_pb_title_container h5.entry-title,.et_pb_post_title_0_tb_body .et_pb_title_container h6.entry-title{font-weight:600;font-size:42px;color:#fff !important;line-height:1.4em;text-align:center;}body #page-container .et-db #et-boc .et-l .et_pb_row_1_tb_body.et_pb_row,body.et_pb_pagebuilder_layout.single #page-container #et-boc .et-l .et_pb_row_1_tb_body.et_pb_row,body.et_pb_pagebuilder_layout.single.et_full_width_page #page-container #et-boc .et-l .et_pb_row_1_tb_body.et_pb_row{width:90%;max-width:90%;}.et_pb_post_content_0_tb_body ul li{line-height:1.8em;line-height:1.8em;}.et_pb_post_content_0_tb_body ol li,.et_pb_post_content_0_tb_body ol{line-height:1.8em;}.et_pb_post_content_0_tb_body blockquote{border-color:#af9253;}.et_pb_post_content_0_tb_body h1{font-weight:600;font-size:28px;line-height:1.6em;}.et_pb_post_content_0_tb_body h2,.et_pb_post_content_0_tb_body h3,.et_pb_post_content_0_tb_body h4,.et_pb_post_content_0_tb_body h5,.et_pb_post_content_0_tb_body h6{font-weight:600;line-height:1.6em;}body #page-container .et-db #et-boc .et-l .et_pb_row_0_tb_footer.et_pb_row,body.et_pb_pagebuilder_layout.single #page-container #et-boc .et-l .et_pb_row_0_tb_footer.et_pb_row,body.et_pb_pagebuilder_layout.single.et_full_width_page #page-container #et-boc .et-l .et_pb_row_0_tb_footer.et_pb_row,.et_pb_row_1_tb_footer,body #page-container .et-db #et-boc .et-l .et_pb_row_1_tb_footer.et_pb_row,body.et_pb_pagebuilder_layout.single #page-container #et-boc .et-l .et_pb_row_1_tb_footer.et_pb_row,body.et_pb_pagebuilder_layout.single.et_full_width_page #page-container #et-boc .et-l .et_pb_row_1_tb_footer.et_pb_row{width:90%;max-width:90%;}.et_pb_blurb_1_tb_footer.et_pb_blurb p,.et_pb_blurb_2_tb_footer.et_pb_blurb p,.et_pb_blurb_3_tb_footer.et_pb_blurb p{line-height:1.6em;}.et_pb_blurb_1_tb_footer.et_pb_blurb,.et_pb_blurb_2_tb_footer.et_pb_blurb,.et_pb_blurb_3_tb_footer.et_pb_blurb{font-weight:300;font-size:15px;color:#fff !important;line-height:1.6em;}.et_pb_blurb_1_tb_footer .et-pb-icon,.et_pb_blurb_3_tb_footer .et-pb-icon{font-size:20px;color:#fff;font-family:FontAwesome !important;font-weight:900 !important;}.et_pb_blurb_2_tb_footer .et-pb-icon{font-size:20px;color:#fff;font-family:FontAwesome !important;font-weight:400 !important;}.et_pb_text_1_tb_footer h3,.et_pb_text_3_tb_footer h3{font-size:23px;color:#fff !important;line-height:1.4em;}.et_pb_text_5_tb_footer{line-height:1.6em;line-height:1.6em;font-weight:300;font-size:15px;}.et_pb_text_5_tb_footer.et_pb_text{color:#fff !important;}.et_pb_section_1_tb_footer.et_pb_section{padding-top:0px;padding-bottom:0px;background-color:#000 !important;}.et_pb_row_1_tb_footer{border-top-width:1px;}.et_pb_text_5_tb_footer.et_pb_text a{color:#af9253 !important;}.et_pb_social_media_follow_network_0_tb_footer a.icon{transition:background-color 300ms ease 0ms,background-image 300ms ease 0ms;}.et_pb_social_media_follow_network_0_tb_footer a.icon:hover{background-image:initial !important;background-color:#6f4a27 !important;}

BFH: Zur Anwendung des § 8c KStG a. F. auf Verluste gemäß § 15a EStG

Navigation

Leistungen

Newsletter