FG Berlin-Brandenburg: Aktivierungsfähigkeit des kommerzialisierbaren Teils eines Namensrechts

Aug. 6, 2026 | Uncategorized | 0 Kommentare

Das FG Berlin-Brandenburg hat entschieden, dass der kommerzialisierbare Teil des Namensrechts einer natürlichen Person ertragsteuerlich ein immaterielles Wirtschaftsgut und kein bloßes Nutzungsrecht darstellt.

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FG Berlin-Brandenburg: Aktivierungsfähigkeit des kommerzialisierbaren Teils eines Namensrechts

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