{"id":1658,"date":"2026-10-21T10:37:50","date_gmt":"2026-10-21T08:37:50","guid":{"rendered":"https:\/\/kanzlei-reese.de\/?p=1658"},"modified":"2026-10-21T10:37:50","modified_gmt":"2026-10-21T08:37:50","slug":"knp-143-0c907858feed","status":"publish","type":"post","link":"https:\/\/kanzlei-reese.de\/da\/knp-143-0c907858feed\/","title":{"rendered":"Hvor\u00adn\u00e5r betrag\u00adtes to virksom\u00adhe\u00adder som \u00e9n? BFH afkla\u00adrer sp\u00f8rgs\u00adm\u00e5\u00adlet om erhvervsskat"},"content":{"rendered":"<p class=\"wp-block-paragraph\">En enkelt\u00admands\u00advirksom\u00adhed, der ud\u00f8\u00adver fle\u00adre erhvervs\u00adm\u00e6s\u00adsi\u00adge akti\u00advi\u00adte\u00adter, vil f\u00f8r eller sene\u00adre stil\u00adle sig selv sp\u00f8rgs\u00adm\u00e5\u00adlet: Skal dis\u00adse bes\u00adkat\u00adtes hver for sig eller sam\u00adlet? Den tyske for\u00adbunds\u00adfin\u00adans\u00addom\u00adstol (BFH) har i en nylig dom pr\u00e6cis\u00ade\u00adret, hvil\u00adke kri\u00adte\u00adri\u00ader der skal anven\u00addes, n\u00e5r erhvervss\u00adkat\u00adten skal afg\u00f8\u00adre, om der er tale om \u00e9n eller fle\u00adre virksom\u00adhe\u00adder, og har der\u00admed oph\u00e6\u00advet den tid\u00adli\u00adge\u00adre dom fra fin\u00adans\u00adret\u00adten. Sags\u00adnum\u00adme\u00adret er X R 8\/23, dom\u00admen blev afsagt den 28. janu\u00adar 2026 og offent\u00adliggjort den 16. juli&nbsp;2026.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Sagen: To genvindingsvirksomheder under \u00e9t&nbsp;tag<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En iv\u00e6rks\u00e6t\u00adter drev en gros\u00adsist\u00advirksom\u00adhed med brug\u00adte mate\u00adria\u00adler og rest\u00adpro\u00addukter. P\u00e5 sam\u00adme virksom\u00adheds\u00adom\u00adr\u00e5\u00adde drev hans mor en skrot\u00adhan\u00addel. Efter hen\u00addes d\u00f8d arve\u00adde han ogs\u00e5 den\u00adne virksom\u00adhed. Han bevare\u00adde den adskil\u00adte bog\u00adf\u00f8ring og de sepa\u00adra\u00adte bank\u00adkon\u00adti, anvend\u00adte for\u00adskel\u00adli\u00adge fir\u00adma\u00adnav\u00adne og indsend\u00adte en sepa\u00adrat erhvervss\u00adkat\u00adte\u00adan\u00adgi\u00advel\u00adse for hver virksomhed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Skat\u00adte\u00adkon\u00adto\u00adret var af en anden opfat\u00adtel\u00adse. Det betrag\u00adte\u00adde beg\u00adge akti\u00advi\u00adte\u00adter som en sam\u00adlet erhvervs\u00advirksom\u00adhed og udsted\u00adte der\u00adfor kun \u00e9n f\u00e6l\u00adles afg\u00f8\u00adrel\u00adse om erhvervss\u00adkat. Skat\u00adter\u00adet\u00adten bekr\u00e6f\u00adte\u00adde den\u00adne vur\u00adde\u00adring. For\u00adbunds\u00adfin\u00adans\u00addom\u00ads\u00adto\u00adlen (BFH) hen\u00advis\u00adte der\u00adimod sagen til\u00adba\u00adge, da det fak\u00adtu\u00adel\u00adle grund\u00adlag ikke var til\u00adstr\u00e6k\u00adke\u00adligt til at tr\u00e6f\u00adfe en ende\u00adlig afg\u00f8relse.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Det juridiske sp\u00f8rgsm\u00e5l: Er der tale om \u00e9n virksomhed eller&nbsp;to?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">If\u00f8l\u00adge \u00a7 2, stk. 1, i loven om erhvervss\u00adkat knyt\u00adtes erhvervss\u00adkat\u00adten til den enkel\u00adte virksom\u00adhed. Om en per\u00adson dri\u00adver \u00e9n eller fle\u00adre virksom\u00adhe\u00adder, afh\u00e6n\u00adger af to hovedfaktorer:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n\n<li><strong>Akti\u00advi\u00adte\u00adter\u00adne er af sam\u00adme art:<\/strong> Ved ens\u00adar\u00adte\u00adde akti\u00advi\u00adte\u00adter anta\u00adger rets\u00adpraks\u00adis, at der er tale om en sam\u00adlet virksom\u00adhed. Den\u00adne for\u00admod\u00adning kan dog mod\u00adbe\u00advi\u00adses, hvis der ikke fore\u00adlig\u00adger en sag\u00adlig sammenh\u00e6ng.<\/li>\n\n\n<li><strong>For\u00adskel\u00adli\u00adge akti\u00advi\u00adte\u00adter:<\/strong> Her g\u00e6l\u00adder det mod\u00adsat\u00adte. Mang\u00adfol\u00addig\u00adhe\u00adden taler i prin\u00adcip\u00adpet for fle\u00adre virksom\u00adhe\u00adder. En sam\u00adlet virksom\u00adhed er dog mulig, hvis der fore\u00adlig\u00adger en til\u00adstr\u00e6k\u00adke\u00adlig \u00f8ko\u00adno\u00admisk, orga\u00adni\u00adsa\u00adto\u00adrisk og fin\u00adan\u00adsiel sammenh\u00e6ng.<\/li>\n\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">BFH underst\u00adre\u00adger i den for\u00adbin\u00addel\u00adse en trin\u00advis model: Jo mere for\u00adskel\u00adli\u00adge akti\u00advi\u00adte\u00adter\u00adne er, des\u00adto st\u00e6r\u00adke\u00adre skal den sag\u00adli\u00adge sam\u00admen\u00adh\u00e6ng v\u00e6re, for at man sta\u00addig kan tale om en sam\u00adlet virksomhed.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Hvad der t\u00e6ller som sammenh\u00e6ng<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Der fore\u00adlig\u00adger en \u00f8ko\u00adno\u00admisk sam\u00admen\u00adh\u00e6ng, n\u00e5r de to akti\u00advi\u00adte\u00adter under\u00ads\u00adt\u00f8t\u00adter og supp\u00adle\u00adrer hin\u00adan\u00adden. En orga\u00adni\u00adsa\u00adto\u00adrisk sam\u00admen\u00adh\u00e6ng kan skyl\u00addes f\u00e6l\u00adles loka\u00adler, f\u00e6l\u00adles medar\u00adbej\u00adde\u00adre eller f\u00e6l\u00adles indk\u00f8b. F\u00e6l\u00adles kon\u00adti, en sam\u00adlet result\u00ada\u00adtop\u00adg\u00f8\u00adrel\u00adse eller udlig\u00adning af tab mel\u00adlem de for\u00adskel\u00adli\u00adge omr\u00e5\u00adder taler for en fin\u00adan\u00adsiel sammenh\u00e6ng.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">S\u00e6rlige forhold ved arvefald<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">BFH pr\u00e6cise\u00adrer, at selv en virksom\u00adhed, der er erhver\u00advet ved arv, ikke auto\u00adma\u00adtisk med\u00adf\u00f8\u00adrer en sam\u00admen\u00adl\u00e6g\u00adning. Virksom\u00adhed\u00adse\u00adje\u00adrens sub\u00adjek\u00adti\u00adve vil\u00adje til at hol\u00adde virksom\u00adhe\u00adder\u00adne adskilt er ikke i sig selv til\u00adstr\u00e6k\u00adke\u00adlig. Det afg\u00f8\u00adren\u00adde er, om adskil\u00adlel\u00adsen var objek\u00adtivt gen\u00adken\u00adde\u00adlig og fak\u00adtisk blev gen\u00adnem\u00adf\u00f8rt. Samt\u00adidig m\u00e5 man dog hel\u00adler ikke se bort fra, at der f\u00f8r moder\u00adens d\u00f8d eksis\u00adte\u00adre\u00adde to selvs\u00adt\u00e6n\u00addi\u00adge virksom\u00adhe\u00adder. Mang\u00adler der efter over\u00addra\u00adgel\u00adsen enhver gen\u00adken\u00adde\u00adlig \u00e6nd\u00adring, kan det\u00adte tale for, at der fort\u00adsat er tale om to virksomheder.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Hvad betyder det for iv\u00e6rks\u00e6ttere?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Hvis man dri\u00adver fle\u00adre virksom\u00adhe\u00adder og \u00f8ns\u00adker at hol\u00adde dem adskilt skat\u00adte\u00adm\u00e6s\u00adsigt, b\u00f8r man ikke n\u00f8jes med at gen\u00adnem\u00adf\u00f8\u00adre adskil\u00adlel\u00adsen p\u00e5 papi\u00adret. Sepa\u00adrat regnskabs\u00adf\u00f8ring er et vig\u00adtigt tegn, men er ikke i sig selv afg\u00f8\u00adren\u00adde. Det afh\u00e6n\u00adger af den fak\u00adtis\u00adke til\u00adret\u00adtel\u00e6g\u00adgel\u00adse i hver\u00adda\u00adgen: Hvem st\u00e5r for indk\u00f8\u00adbe\u00adne, hvem er kun\u00adder\u00adne, er der f\u00e6l\u00adles medar\u00adbej\u00adde\u00adre eller drifts\u00admid\u00adler? Alle dis\u00adse sp\u00f8rgs\u00adm\u00e5l skal kun\u00adne bes\u00adva\u00adres kon\u00adkret. I tvivl\u00adstil\u00adf\u00e6l\u00adde anbe\u00adfa\u00adles det at s\u00f8ge skat\u00adter\u00e5d\u00adgiv\u00adning, inden skat\u00adte\u00admyn\u00addig\u00adhe\u00adder\u00adne bes\u00adlut\u00adter at sam\u00admen\u00adl\u00e6g\u00adge virksomhederne.<\/p>\n\n\n\n<div id=\"knp-source-attribution\"><p>Kil\u00adde: <a href=\"https:\/\/www.haufe.de\/steuern\/rechtsprechung\/bestimmung-eines-einheitlichen-gewerbebetriebs_166_692020.html\" rel=\"nofollow noopener\" target=\"_blank\">Hau\u00adfe:&nbsp;Skat<\/a><\/p><\/div>\n\n\n\n<div id=\"knp-ai-disclosure\"><p>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><\/div>","protected":false},"excerpt":{"rendered":"<p>BFH afkla\u00adrer: Hvor\u00adn\u00e5r sam\u00admen\u00adl\u00e6g\u00adges to virksom\u00adhe\u00adder med hen\u00adblik p\u00e5 erhvervss\u00adkat? Dom\u00admen X R 8\/23 fast\u00adl\u00e6g\u00adger vig\u00adti\u00adge kriterier.<\/p>","protected":false},"author":1,"featured_media":845,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"wp_typography_post_enhancements_disabled":false,"footnotes":""},"categories":[8],"tags":[],"class_list":["post-1658","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\/1658","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=1658"}],"version-history":[{"count":0,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts\/1658\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/media\/845"}],"wp:attachment":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/media?parent=1658"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/categories?post=1658"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/tags?post=1658"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}