{"id":6487,"date":"2024-12-05T13:11:52","date_gmt":"2024-12-05T12:11:52","guid":{"rendered":"https:\/\/www.benefitax.de\/2024\/12\/05\/tax-returns-for-partnerships\/"},"modified":"2025-04-15T13:45:38","modified_gmt":"2025-04-15T11:45:38","slug":"tax-returns-which-must-be-submitted-by-partnerships","status":"publish","type":"post","link":"https:\/\/www.benefitax.de\/en\/tax-returns-which-must-be-submitted-by-partnerships\/","title":{"rendered":"Tax returns &#8211; Which must be submitted by partnerships?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6487\" class=\"elementor elementor-6487 elementor-5363\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-199e9ea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"199e9ea\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-20561c6\" data-id=\"20561c6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-360ddbf elementor-widget elementor-widget-text-editor\" data-id=\"360ddbf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In the case of partnerships such as a GbR, a KG or a OHG, the results attributable to each individual partner are determined as part of the uniform and separate profit assessment declaration. Trade tax is only payable if a trade is operated in Germany.<\/p><p>Tax advice also includes the correct tax treatment of<\/p><ul><li>the distinction between business assets and private assets,<\/li><li>Deposits and withdrawals,<\/li><li>Special operating expenses and special operating income,<\/li><li>the correct booking of the shareholders&#8217; capital accounts.<\/li><\/ul><p>These results are assessed by the tax office in the place where the respective shareholder is resident.<\/p><p>Which tax returns must be submitted by <a href=\"https:\/\/www.benefitax.de\/en\/tax-returns-which-have-to-be-submitted-by-corporations\/\" target=\"_blank\" rel=\"noopener\">corporations<\/a> or <a href=\"https:\/\/www.benefitax.de\/en\/tax-returns-which-are-to-be-submitted-by-freelancers-and-sole-traders\/\" target=\"_blank\" rel=\"noopener\">freelancers and sole proprietorships<\/a>?<\/p><p>Have we piqued your interest? Find out <a href=\"https:\/\/www.benefitax.de\/en\/get-company-tax-returns-prepared\/\" target=\"_blank\" rel=\"noopener noreferrer\">here<\/a> how we can support you.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>In the case of partnerships such as a GbR, a KG or a OHG, the results attributable to each individual partner are determined as part of the uniform and separate profit assessment declaration. Trade tax is only payable if a trade is operated in Germany. Tax advice also includes the correct tax treatment of the [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-6487","post","type-post","status-publish","format-standard","hentry","category-wiki-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax returns - Which must be submitted by partnerships? - Steuerberatung | Wirtschaftspr\u00fcfung<\/title>\n<meta name=\"description\" content=\"Which tax returns must be submitted by partnerships such as a GbR, KG or OHG? 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