Family partnership in tax law

The family partnership is not a separate type of society. It is characterized by the fact that predominantly family members (relatives, § 15 AO) are shareholders, some or all family members work in the company and the preservation of assets and income is an important purpose. One-man companies in particular do not meet these criteria.
Foundation motives are z. B. the preparation of upcoming generation changes, the maintenance of the company over several generations as well as tax motives. By dividing the profits among several family members, progression benefits can be used to reduce income tax (so-called family splitting). If shares are donated to several descendants, the exemptions of the ErbStG (§§ 13a, 16 ErbStG) can be used several times.

In addition, the family company tries to use the favorable tax rate for extraordinary income in the context of the transfer of co-entrepreneur shares or partial businesses multiple times (§§ 16 and 34 I, II No. 1 EStG). In addition, the company's hidden reserves that will only arise in the future will accrue to the descendants tax-free if the shares are transferred as early as possible.

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