{"id":1641,"date":"2026-10-17T01:25:02","date_gmt":"2026-10-16T23:25:02","guid":{"rendered":"https:\/\/kanzlei-reese.de\/?p=1641"},"modified":"2026-10-17T01:25:02","modified_gmt":"2026-10-16T23:25:02","slug":"knp-111-623d88554405","status":"publish","type":"post","link":"https:\/\/kanzlei-reese.de\/da\/knp-111-623d88554405\/","title":{"rendered":"FG M\u00fcns\u00adter: Fik\u00adti\u00adve drift\u00adsud\u00adgif\u00adter skal med\u00adreg\u00adnes, selv ved fri\u00adta\u00adgel\u00adse i hen\u00adhold til dobbeltbeskatningsaftalen"},"content":{"rendered":"

Et inden\u00adlandsk kapi\u00adtal\u00adsels\u00adkab, der har ande\u00adle i uden\u00adlands\u00adke per\u00adson\u00adsels\u00adka\u00adber og mod\u00adta\u00adger skat\u00adte\u00adfrie udbyt\u00adter eller rea\u00adli\u00adsa\u00adti\u00adons\u00adge\u00advins\u00adter her\u00adf\u00adra, skal alli\u00adge\u00advel accep\u00adte\u00adre en fast til\u00adreg\u00adning af fik\u00adti\u00adve drift\u00adsud\u00adgif\u00adter. Det\u00adte g\u00e6l\u00adder selv i de til\u00adf\u00e6l\u00adde, hvor de p\u00e5g\u00e6l\u00adden\u00adde indt\u00e6g\u00adter er fri\u00adta\u00adget for bes\u00adkat\u00adning i Tysk\u00adland i hen\u00adhold til en dob\u00adbelt\u00adbes\u00adkat\u00adningsaf\u00adta\u00adle (DBA). Det\u00adte har skat\u00adter\u00adet\u00adten i M\u00fcns\u00adter fast\u00adsl\u00e5et i sin dom af 23. juni 2026 (sagsnr. 9 K 552\/22 K).<\/p>\n

Hvad handlede sagen om?<\/h2>\n

Et tysk aktie\u00adsels\u00adkab hav\u00adde kapi\u00adtal\u00adan\u00adde\u00adle i en lang r\u00e6k\u00adke pri\u00adva\u00adte equi\u00adty-sels\u00adka\u00adber i udlan\u00addet. En del af dis\u00adse sels\u00adka\u00adber drev erhvervs\u00adm\u00e6s\u00adsig virksom\u00adhed og hav\u00adde uden\u00adlands\u00adke drifts\u00adsteder. De heraf opn\u00e5e\u00adde udbyt\u00adter, v\u00e6r\u00addi\u00adre\u00adgu\u00adle\u00adringer og rea\u00adli\u00adsa\u00adti\u00adons\u00adge\u00advins\u00adter var i hen\u00adhold til de rele\u00advan\u00adte dob\u00adbelt\u00adbes\u00adkat\u00adningsaf\u00adta\u00adler fri\u00adta\u00adget for bes\u00adkat\u00adning i Tysk\u00adland og blev der\u00adfor ikke med\u00adreg\u00adnet i den tyske beskatning.<\/p>\n

I for\u00adbin\u00addel\u00adse med en eks\u00adtern revi\u00adsi\u00adon med\u00adreg\u00adne\u00adde skat\u00adte\u00admyn\u00addig\u00adhe\u00adder\u00adne ikke des\u00adto mind\u00adre fas\u00adte drift\u00adsud\u00adgif\u00adter. Grund\u00adla\u00adget her\u00adfor var \u00a7 8b, stk. 3, f\u00f8rs\u00adte s\u00e6t\u00adning, og stk. 5, f\u00f8rs\u00adte s\u00e6t\u00adning, i selskabs\u00adskat\u00adtel\u00adoven (KStG). Dis\u00adse bestem\u00admel\u00adser fast\u00adsl\u00e5r, at 5 pro\u00adcent af de skat\u00adte\u00adfrie udbyt\u00adter og rea\u00adli\u00adsa\u00adti\u00adons\u00adge\u00advins\u00adter betrag\u00adtes som ikke-frad\u00adrags\u00adberet\u00adti\u00adge\u00adde drift\u00adsud\u00adgif\u00adter og der\u00admed l\u00e6g\u00adges til den skat\u00adtep\u00adlig\u00adti\u00adge indkomst. Virksom\u00adhe\u00adden gjor\u00adde inds\u00adigel\u00adse heri\u00admod med det argu\u00adment, at den\u00adne fik\u00adti\u00adon kun m\u00e5t\u00adte fin\u00adde anven\u00addel\u00adse, hvis de hypo\u00adte\u00adtis\u00adke udgif\u00adter \u2013 hvis de fak\u00adtisk hav\u00adde v\u00e6ret afholdt \u2013 ville have v\u00e6ret omfat\u00adtet af den tyske bes\u00adkat\u00adning. For drifts\u00adsteder, der er und\u00adta\u00adget i hen\u00adhold til dob\u00adbelt\u00adbes\u00adkat\u00adningsaf\u00adta\u00adler, er det\u00adte ikke tilf\u00e6ldet.<\/p>\n

Retten giver skattemyndighederne medhold<\/h2>\n

Skat\u00adter\u00adet\u00adten i M\u00fcns\u00adter afvis\u00adte kla\u00adgen. If\u00f8l\u00adge dom\u00admer\u00adne er det i hen\u00adhold til \u00a7 8b i den tyske selskabs\u00adskat\u00adtel\u00adov (KStG) ikke afg\u00f8\u00adren\u00adde, om de fik\u00adti\u00adve udgif\u00adter funk\u00adtio\u00adnelt set kan hen\u00adf\u00f8\u00adres til et uden\u00adlandsk drifts\u00adsted. Bestem\u00admel\u00adsen fast\u00ads\u00e6t\u00adter bevid\u00adst et fast bel\u00f8b og ude\u00adluk\u00adker udtrykke\u00adligt bevis for fak\u00adtisk lave\u00adre udgifter.<\/p>\n

Det er desu\u00adden afg\u00f8\u00adren\u00adde, at den s\u00e5kald\u00adte inden\u00adlands\u00adke til\u00adknyt\u00adning ikke eta\u00adble\u00adres gen\u00adnem dob\u00adbelt\u00adbes\u00adkat\u00adningsaf\u00adta\u00adlen, men gen\u00adnem den ube\u00adgr\u00e6n\u00adse\u00adde selskabs\u00adskat\u00adtep\u00adligt i hen\u00adhold til \u00a7 1, stk. 2, i KStG. Fri\u00adta\u00adgel\u00adsen i hen\u00adhold til dob\u00adbelt\u00adbes\u00adkat\u00adningsaf\u00adta\u00adlen ber\u00f8\u00adrer i grun\u00adden ikke den\u00adne inden\u00adlands\u00adke skat\u00adtesta\u00adtus. Med and\u00adre ord: DBA\u2019en regu\u00adle\u00adrer, om Tysk\u00adland m\u00e5 bes\u00adkat\u00adte, ikke om sels\u00adka\u00adbet over\u00adho\u00adve\u00addet er skat\u00adtep\u00adlig\u00adtigt. Da kapi\u00adtal\u00adsels\u00adka\u00adbet er ube\u00adgr\u00e6n\u00adset skat\u00adtep\u00adlig\u00adtigt i Tysk\u00adland, fin\u00adder til\u00adl\u00e6gs\u00adbe\u00adstem\u00admel\u00adsen anven\u00addel\u00adse uaf\u00adh\u00e6n\u00adgigt af, hvil\u00adket land der i hen\u00adhold til afta\u00adlen har beskatningsretten.<\/p>\n

Hvad betyder det i praksis?<\/h2>\n

Den\u00adne dom har bety\u00adde\u00adli\u00adge kon\u00adsek\u00adven\u00adser for sels\u00adka\u00adber, der har ande\u00adle i uden\u00adlands\u00adke per\u00adson\u00adlige sels\u00adka\u00adber eller pri\u00adva\u00adte equi\u00adty-fon\u00adde. Sel\u00advom de opn\u00e5e\u00adde indt\u00e6g\u00adter i hen\u00adhold til skat\u00adte\u00adaf\u00adta\u00adlen er fulds\u00adt\u00e6n\u00addigt fri\u00adta\u00adget for tysk skat, for\u00adbli\u00adver der en skat\u00adte\u00adbyr\u00adde p\u00e5 5 pro\u00adcent af de skat\u00adte\u00adfrie indt\u00e6g\u00adter. Den\u00adne til\u00adsyn\u00ade\u00adla\u00adden\u00adde para\u00addoksa\u00adle kon\u00adsek\u00advens er sys\u00adte\u00adma\u00adtisk til\u00adsig\u00adtet, men over\u00adses ofte i praksis.<\/p>\n

Is\u00e6r i for\u00adbin\u00addel\u00adse med ejerskabs\u00adstruk\u00adturer med fle\u00adre uden\u00adlands\u00adke niveau\u00ader og for\u00adskel\u00adli\u00adge reg\u00adler i dob\u00adbelt\u00adbes\u00adkat\u00adningsaf\u00adta\u00adler b\u00f8r den skat\u00adte\u00adm\u00e6s\u00adsi\u00adge behand\u00adling under\u00ads\u00f8\u00adges n\u00f8je. Den, der bes\u00adid\u00adder eller plan\u00adl\u00e6g\u00adger at indg\u00e5 i s\u00e5dan\u00adne del\u00adta\u00adgel\u00adser, b\u00f8r tid\u00adligt ind\u00add\u00adra\u00adge vir\u00adknin\u00adger\u00adne af \u00a7 8b i selskabs\u00adskat\u00adtel\u00adoven (KStG) i sin skat\u00adte\u00adplan\u00adl\u00e6g\u00adning. Dom\u00admen er end\u00adnu ikke rets\u00adkraftig; det vides p\u00e5 nuv\u00e6\u00adren\u00adde tids\u00adpunkt ikke, om der vil bli\u00adve indgi\u00advet appel.<\/p>\n

Hvis man har sp\u00f8rgs\u00adm\u00e5l vedr\u00f8\u00adren\u00adde selskabs\u00adskat\u00adte\u00adbe\u00adhand\u00adlin\u00adgen af uden\u00adlands\u00adke kapi\u00adtal\u00adan\u00adde\u00adle og afgr\u00e6ns\u00adnin\u00adgen mel\u00adlem fri\u00adta\u00adgel\u00adse i hen\u00adhold til dob\u00adbelt\u00adbes\u00adkat\u00adningsaf\u00adta\u00adler og inden\u00adlandsk til\u00adreg\u00adning, anbe\u00adfa\u00adles det at s\u00f8ge indi\u00advi\u00addu\u00adel skatter\u00e5dgivning.<\/p>\n

\n

Kil\u00adde: Hau\u00adfe: Skat<\/a><\/p>\n<\/div>\n

\n

Det\u00adte indl\u00e6g og bil\u00adle\u00addet til artik\u00adlen er udar\u00adbej\u00addet med hj\u00e6lp fra kunst\u00adig intel\u00adli\u00adgens og redak\u00adtio\u00adnelt gennemg\u00e5et.<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

FG M\u00fcns\u00adter: Den fas\u00adte sats p\u00e5 5 pro\u00adcent i hen\u00adhold til \u00a7 8b i selskabs\u00adskat\u00adtel\u00adoven (KStG) g\u00e6l\u00adder ogs\u00e5 for uden\u00adlands\u00adke indt\u00e6g\u00adter, der er und\u00adta\u00adget i hen\u00adhold til dobbeltbeskatningsaftaler.<\/p>","protected":false},"author":1,"featured_media":821,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"wp_typography_post_enhancements_disabled":false,"footnotes":""},"categories":[8],"tags":[],"class_list":["post-1641","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-steuerrecht"],"_links":{"self":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts\/1641","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/comments?post=1641"}],"version-history":[{"count":0,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts\/1641\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/media\/821"}],"wp:attachment":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/media?parent=1641"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/categories?post=1641"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/tags?post=1641"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}