Zebra company in tax law

Zebra companies are business-related participations in non-commercial companies. Typically, there is an asset management partnership in which, in addition to natural persons, a corporation is also involved. In the context of asset management, natural persons generate income from renting and leasing or from capital assets, for example.
According to § 2 II GewStG, corporations are commercial enterprises by virtue of their legal form and therefore generate commercial income regardless of their activity. As a result, the originally non-commercial income has to be artificially re-qualified. A society emerges, the result of which is attributed to different types of income. This gives rise to procedural and investment problems in particular.

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