Sub-participation

A sub-participation occurs when a partner in a partnership or corporation has a third party involved in their own share (participation). The sub-participant does not become a partner in the main company, he is not involved in its trade. Rather, there is one Domestic society in front.
Similar to the silent partnership, the tax treatment depends on the structure of the articles of association. If the sub-participant only has a claim to profit that is attributable to the share in the company, income from capital assets is i. S. d. Section 20 of the Income Tax Act.

If he is also involved in the substance of the company, for example in the form of hidden reserves or goodwill, he will be a co-entrepreneur i. S. d. Section 15 of the Income Tax Act. He then earns income from business operations.

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