Sole proprietorship in tax law

Der Begriff der Einzelunternehmung ist gesetzlich nicht kodifiziert. Nach allgemeinem Sprachgebrauch ist dies ein Unternehmen, welches von einer einzigen natürlichen Person geführt wird. Dabei fehlt der Einzelunternehmung die rechtliche Selbständigkeit der Kapitalgesellschaften (One-man GmbH, One-man AG), d. h. durch Rechtsgeschäfte wird immer der Einzelunternehmer und nicht die Unternehmung berechtigt und verpflichtet.
The lack of legal independence is also reflected in taxation. The sole proprietorship is taxed directly. The type of income depends on the occupation, for example the work of a freelancer typically leads to income from self-employed work i. S. d. Section 18 of the Income Tax Act. A commercial sole proprietorship exists if the requirements of § 15 II EStG for a commercial enterprise are met.

If all characteristics are met, the sole proprietorship earns income from a commercial enterprise i. S. d. 15 EStG and at the same time is subject to trade tax according to § 2 I GewStG. The assessment basis for the trade tax is the modified profit of the sole proprietorship i. S. d. EStG (cf. § 7 GewStG, trade income). Contracts under the law of obligations between the sole proprietorship and the entrepreneur are not recognized for tax purposes, as is the case with a partnership. The sole proprietorship is the most widespread legal form.

Was the explanation to "Sole proprietorship in tax law"Helpful? Rate now:

Weitere Erklärungen zu Steuern