Silent society in tax law

the silent Society ist in §§ 230 ff. HGB geregelt. Sie ist eine Vermögensbeteiligung an einem Handelsgewerbe, also einer Einzelunternehmung, einer Personengesellschaft oder Kapitalgesellschaft. Es liegt eine reine Domestic society vor, die Beteiligung tritt nach außen hin nicht in Erscheinung. Das Steuerrecht unterscheidet die typische und die atypische stille Gesellschaft.
The typical silent partner only participates in the company's results; it generates income from capital assets i. S. d. Section 20 of the Income Tax Act. In the event of a loss, § 15 a EStG must be observed (limited loss compensation). Loss offsetting is in accordance with Section 15 (3) sentence 6ff. and Section 20 (1) No. 4 EStG is limited to the respective silent partnership.

In addition, the atypical silent partner usually has a share in the goodwill and in the silent reserves. He is given a minimum of entrepreneurial risk and initiative. He is therefore considered a co-entrepreneur and earns income from commercial operations in accordance with Section 15 of the Income Tax Act.

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