Long-term debts

Dies sind Schulden, die wirtschaftlich mit der Gründung oder dem Erwerb eines ganzen Betriebes, eines Teilbetriebes oder eines Anteils am business zusammenhängen. Dauerschulden stellen grundsätzlich eine nicht nur vorübergehenden Verstärkung des Betriebskapitals dar (vgl. A. 45 ff. GewStR sowie die umfangreiche Rechtsprechung). Eine Qualifizierung erfolgt anhand der Merkmale des § 8 Nr. 1 GewStG unter Berücksichtigung des Grundsatzes der Einzelbeurteilung von Schuldverhältnissen.
In particular, the reason for taking out the loan is decisive and only secondary is the time component. For example, a start-up loan represents a long-term debt regardless of the term, but also a loan that can be allocated to ongoing business with a term of over one year. The temporal (rebuttable) presumption applies that debts with terms of less than three months are to be allocated to ongoing business and, with terms of more than one year, are to be classified as continuous debts. A misuse according to § 42 AO can exist if short-term loans are covered with own funds on the key date.

Fees for long-term debts (interest on borrowed capital and other fees) must be added in half when determining the trade tax liability. The attribution corresponds to the property tax character of the trade tax and, in accordance with the principle of financing neutrality, an equal treatment of equity and debt capital in the calculation of the tax liability is sought; at the same time, however, the debt situation should also be taken into account with only half the attribution.

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