Mixed forms in tax law

Mixed forms usually consist of two, rarely several legal forms. In the so-called “basic type mix”, different types of company are connected with one another without the companies involved giving up their independence. Usually it is a combination of partnerships and corporations.
The most important case from this problem area is probably the GmbH & Co. KG, a KG in which a GmbH is involved as a personally liable partner. In addition, a GmbH & Co. OHG would also be conceivable, i.e. an OHG whose personally liable partner is also a GmbH. The AG & Co., an OHG or KG with an AG as the personally liable partner, is less important.

In addition to these "simple" mixed forms, multi-level social connections are also possible. The KGaA is a codified hybrid form. Mixed forms try in particular to combine the advantage of limited liability of the corporation with tax advantages of the partnership. There are usually numerous design options with which the legal form can be shaped in a tax-optimized manner.
Die GmbH & Co. ist als Personengesellschaft immer auch eine Co-entrepreneurship. Bei Gesellschaften, deren persönlich haftende Gesellschafter ausschließlich Kapitalgesellschaften sind, und nur diese oder Nichtgesellschafter zur Geschäftsführung befugt sind, gilt deren Tätigkeit gem. § 15 III Nr. 2 EStG auch dann als Gewerbebetrieb, wenn sie ihrer Natur nach nicht gewerblich ist. Folglich sind die Gesellschafter einkommensteuer- oder körperschaftsteuerpflichtig, die Gesellschaft ist gewerbesteuer- und umsatzsteuerpflichtig.

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