- The judgment from February 1, 2024, IV R 9/20
- Participation of the limited partner in the general partner GmbH as a (non)essential operational basis of his co-entrepreneur share
- Contribution according to § 24 UmwStG even with only an absolute increase in the company’s rights
- The capital participation of the limited partner in the general partner GmbH is a functionally essential operational basis of his co-entrepreneur share
- The limited partner can become a co-entrepreneur of the company even if he is already 100% involved in the assets, profits, losses, and voting rights of the acquiring partnership at the time of the contribution.
Source: bundesfinanzhof.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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