Gewerblich geprägte GmbH & Co. KG: Vorteile, Nachteile, Vermeidung

Our blog posts on the topic of commercial character: ►Commercial character: https://www.juhn.com/fachwissen/gmbh-... ►Commercial infection: https://www.juhn.com/fachwissen/gmbh-... ►General taxation of GmbH & Co. KG: https://www.juhn.com/fachwissen/gmbh-... ▬▬▬▬▬▬▬▬▬▬▬▬ The classic GmbH & Co. KG is commercially characterized according to Section 15 (3) No. 2 of the Income Tax Act (EStG). This means that the normal GmbH & Co. KG always has commercial income and business assets. This video explains the associated tax advantages and disadvantages. In addition, a structure is shown that can avoid commercial characterization (de-characterization of commercial character) by appointing the limited partner as managing director. ▬▬▬▬▬▬▬▬▬▬▬▬ Tax Advisor Christoph Juhn Christoph Juhn is a tax advisor and university lecturer in Cologne. His consulting and research focus is on corporate tax law. He previously 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. Since 2014, he has also been a permanent specialist consultant for the Cologne Tax Advisors Association and has been training young tax officials at the Federal Finance Academy since 2018. In practice, he specializes in corporate structuring consulting, particularly in restructuring, company sales, and international tax matters. His firm, with offices in Bonn and Cologne, also prepares ongoing financial and payroll accounting, annual financial statements, and tax returns for companies in the legal form of a GmbH (limited liability company) and GmbH & Co. KG (limited liability company & limited liability company). This provides clients with a one-stop shop. ▬▬▬▬▬▬▬▬▬▬▬▬ JUHNPartner GmbH Tax Consulting Firm Im Zollhafen 24 50678 Cologne ► Phone: +49 221 999 832-01 ► Email: [email protected] ► Website: https://www.Juhn.com