Special partner remuneration
Step 2 – Special partner remuneration: In a second step the
special partner remuneration is added back to the profit/loss
of the partnership and allocated to the partner who received
them as special business income (Sonderbetriebseinnahmen)
or special business expense (Sonderbetriebsausgaben). Hence,
special partner remuneration does not reduce the taxable proft
(or increase the losses) of the partnership.
EU Forecast
euf:ba.18g:7/nws-01