Tax co-entrepreneurs

Tax co-entrepreneurs is a term of tax law (income tax) that describes the partners of a general partnership, a KG (general partners and limited partners) and those of other companies in which the partners are entrepreneurial. Partners of "other" companies are atypical silent partners and the partners of a BGB company, provided that these partners are commercially active. Atypical are those silent companies which, contrary to the commercial law regulation, bear an entrepreneurial risk, which in particular participate in the hidden reserves. The BGB societies of craftsmen are particularly active in business. This also includes the construction work groups.

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