Praxis-Tipp: Vorsicht bei der Teilaufhebung von Beherrschungs- und Gewinnabführungsverträgen

Apr 23, 2024 | Uncategorized | 0 Kommentare

Ein einheitlicher Beherrschungs- und Gewinnabführungsvertrag lässt sich später im Regelfall nicht mehr in einen alleinstehenden Gewinnabführungsvertrag ändern. Entsprechende Änderungsvereinbarungen werden als Aufhebung und Neuabschluss interpretiert, was zum rückwirkenden Verlust der steuerlichen Organschaft führen kann.

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Praxis-Tipp: Vorsicht bei der Teilaufhebung von Beherrschungs- und Gewinnabführungsverträgen

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