Betriebsaufspaltung vermeiden: Ab 2024 Einstimmigkeitsprinzip und Mehrheitsprinzip bei GbR

Purchasing real estate through a GbR (German Civil Code) has so far been an excellent option, especially because the ownership structure within the GbR could be freely distributed. However, a change in the law governing partnerships will come into effect in 2024. This change will result in unequal ownership structures leading to a business split. However, this can be avoided by including the right clauses in the partnership agreement. Christoph Juhn explains all the relevant aspects in this video. 0:00 Introduction & Intro 1:31 Real Estate Purchase via a GbR (German Civil Partnership) 2:40 Innovations in Partnership Law 4:23 Avoiding a Business Split 5:50 Conclusion & Contact ▬▬▬▬▬▬▬▬▬▬▬▬ Your direct contact for new clients: Phone: +49 221 999 832-01 Email: [email protected] ▬▬▬▬▬▬▬▬▬▬▬▬ For applicants: Phone: +49 221 999 832-06 Email: [email protected] Website: https://www.Juhn.com/Karriere ▬▬▬▬▬▬▬▬▬▬▬▬ Our blog post on the impending business split for GbRs starting in 2024: https://www.juhn.com/fachwissen/gmbh-... ▬▬▬▬▬▬▬▬▬▬▬▬▬ Follow us on social media: ► Facebook:   / juhnsteuerberater   ► Instagram:   / juhnsteuerberater   ► LinkedIn:   / juhn-steuerberater   ► Xing: https://www.xing.com/companies/juhnpa... ► Twitter:   / juhntax   ► Podcast: https://www.juhn.com/podcast/ ▬▬▬▬▬▬▬▬▬▬▬▬ Tax Advisor Prof. Dr. jur. Christoph Juhn LL.M. Christoph Juhn is a professor of tax law and tax advisor. His consulting and research focus is on corporate tax law. Prof. Dr. Juhn studied tax law (Bachelor's degree) and corporate tax law (Master's degree) and passed the tax advisor exam at the age of 25. Since 2013, he has been a lecturer in tax law at the FOM University of Applied Sciences for Economics and Management, where he was appointed professor in 2020. In addition, Christoph Juhn has been a permanent specialist consultant for the Cologne Tax Consultants Association (advanced training for tax consultants) since 2014 and has been training young tax officials at the Federal Finance Academy since 2018. The JUHN Partner law firm specializes in corporate structuring consulting, particularly in restructuring, company sales, and international tax matters. Christoph Juhn and his team, with offices in Bonn and Cologne, also prepare ongoing financial/payroll accounting, annual financial statements, and tax returns for companies with the legal form of GmbH (limited liability company) and GmbH & Co. KG (limited liability company & limited liability company). This provides clients with "everything from a single source." ▬▬▬▬▬▬▬▬▬▬▬▬▬ JUHN Partner GmbH Tax Consulting Firm Im Zollhafen 24 50678 Cologne ► Phone: +49 221 999 832-01 ► Email: [email protected] ► Website: https://www.Juhn.com