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Rental or sale of special operating assets

December 13, 2016 | 70,00 EUR | answered by

I am a limited partner of a GmbH & Co.KG to 100% (1-man GmbH & Co.KG). I rent out a property to the KG. Therefore, the property is necessary special business assets. Now I have the opportunity to rent out the property to another company with the option of selling it in about 10 years. This company would like to do this through a lease-purchase agreement. Will there be a tax withdrawal from the special business assets due to the change in use? How will the rental sale be taxed? Do the hidden reserves have to be taxed immediately or is there a way to only tax them based on the rent paid?

Thank you for your help.