Capital gains GmbH Co KG
March 11, 2021 | 25,00 EUR | answered by Steuerberater Knut Christiansen
Hello, I have a question.
I have dissolved my GmbH & Co KG. The final balance sheet has not yet been created. The tax office assumes based on the values of the previous year that I sold the company with a profit of 50,000 €. This is due to the claims against limited partners (3-account model).
The company had a bank loan. The remaining amount I paid off with private funds upon dissolution of the company. That was 35,000 €.
Can I hopefully reflect this in the balance sheet in a way that reduces the "profit on sale"?
I hope for assistance in understanding what is coming my way.
Good day and thank you for using frag-einen.com!
Regarding your question, I would like to provide you with an initial consultation and take a position considering the fee granted (50% goes to the consultant).
In principle, a gain from the sale or discontinuation of a business can also occur even if a negative capital account is not balanced. However, if you make deposits for the KG, your negative capital account will be reduced. In that case, it is possible that the assumed gain from discontinuation will be reduced. However, you would need to provide evidence of the deposits.
I hope this answers your question, otherwise feel free to ask for further clarification at no additional cost.
I would like to point out that this forum cannot replace a comprehensive and personalized tax consultation, but is primarily intended to provide an initial tax assessment. By adding or omitting relevant information, the legal assessment of your issue could be different.
Kind regards,
Knut Christiansen
Tax consultant
