Kom\u00admu\u00adna\u00adle egne sels\u00adka\u00adber og deres skat\u00adte\u00adm\u00e6s\u00adsi\u00adge klas\u00adsi\u00adfi\u00adce\u00adring er et kom\u00adpl\u00adekst emne. Den tyske for\u00adbunds\u00adfin\u00adans\u00addom\u00adstol (BFH) har med sin dom af 6. maj 2026 fast\u00adlagt en vig\u00adtig gr\u00e6n\u00adse for, hvor\u00addan tab fra s\u00e5kald\u00adte ved\u00adva\u00adren\u00adde tabs\u00adgi\u00adven\u00adde for\u00adret\u00adnin\u00adger m\u00e5 behand\u00adles inden for en kon\u00adcern i hen\u00adhold til selskabs\u00adskat\u00adtel\u00adoven. Sags\u00adnum\u00adme\u00adret er I R 5\/23, og dom\u00admen blev offent\u00adliggjort den 16. juli 2026.<\/p>\n\n\n\n
Et GmbH (sags\u00ad\u00f8\u00adge\u00adren) var et 100 %-ejet dat\u00adter\u00adsels\u00adkab af en kom\u00admu\u00adnal offent\u00adlig\u00adret\u00adlig enhed. Den\u00adne var p\u00e5 sin side enee\u00adjer af et andet GmbH, det s\u00e5kald\u00adte V\u2011GmbH, som drev et kul\u00adtur\u00adma\u00adgasin, et bog\u00adfor\u00adlag og en per\u00adso\u00adna\u00adlet\u00adid\u00adning. Alle dis\u00adse akti\u00advi\u00adte\u00adter med\u00adf\u00f8r\u00adte struk\u00adtu\u00adrel\u00adle, ved\u00adva\u00adren\u00adde tab.<\/p>\n\n\n\n
Der eksis\u00adte\u00adre\u00adde et kon\u00adcilskabs\u00adfor\u00adhold i hen\u00adhold til selskabs\u00adskat\u00adtel\u00adoven mel\u00adlem sags\u00ad\u00f8\u00adge\u00adren som moder\u00adsels\u00adkab og V\u2011GmbH som dat\u00adter\u00adsels\u00adkab. Det bety\u00adder, at V\u2011GmbH\u2019s indkomst blev skat\u00adte\u00adm\u00e6s\u00adsigt til\u00adreg\u00adnet sags\u00ad\u00f8\u00adge\u00adren, og der\u00admed ogs\u00e5 sels\u00adka\u00adbets tab.<\/p>\n\n\n\n
Sags\u00ad\u00f8\u00adge\u00adren \u00f8ns\u00adke\u00adde at mod\u00adreg\u00adne dis\u00adse tab i lejeind\u00adt\u00e6g\u00adter\u00adne fra sin egen ejen\u00addoms\u00adfor\u00admue. Ejen\u00addoms\u00adfor\u00admuen til\u00adh\u00f8r\u00adte ikke V\u2011GmbH, men sags\u00ad\u00f8\u00adge\u00adren selv. Id\u00e9\u00aden var, at beg\u00adge pos\u00adter skul\u00adle sam\u00adles i en f\u00e6l\u00adles skat\u00adte\u00adm\u00e6s\u00adsig kate\u00adgo\u00adri, s\u00e5le\u00addes at tabe\u00adne kun\u00adne mod\u00adreg\u00adnes i lejeind\u00adt\u00e6g\u00adter\u00adne og der\u00admed minds\u00adke skattebyrden.<\/p>\n\n\n\n
For kom\u00admu\u00adn\u00adalt kon\u00adtrol\u00adlere\u00adde sels\u00adka\u00adber, der dri\u00adver virksom\u00adhed med ved\u00adva\u00adren\u00adde under\u00adskud, fores\u00adkri\u00adver selskabs\u00adskat\u00adtel\u00adoven (KStG) en s\u00e6r\u00adlig meto\u00adde til bereg\u00adning af over\u00ads\u00adkud, den s\u00e5kald\u00adte sek\u00adtorop\u00adde\u00adling i hen\u00adhold til \u00a7 8, stk. 9, i KStG. Her betrag\u00adtes for\u00adskel\u00adli\u00adge akti\u00advi\u00adtet\u00adsom\u00adr\u00e5\u00adder hver for sig. Tab i en for\u00adret\u00adnings\u00adgren m\u00e5 som udgangs\u00adpunkt ikke mod\u00adreg\u00adnes i over\u00ads\u00adkud fra en anden for\u00adret\u00adnings\u00adgren. Det\u00adte for\u00adhind\u00adrer, at skat\u00adte\u00adm\u00e6s\u00adsigt beguns\u00adti\u00adge\u00adde tab fra den kom\u00admu\u00adna\u00adle sek\u00adtor i ube\u00adgr\u00e6n\u00adset omfang ops\u00adpi\u00adser and\u00adre overskud.<\/p>\n\n\n\n
BFH afvis\u00adte sags\u00ad\u00f8\u00adger\u00adens appel og stad\u00adf\u00e6s\u00adtede den forud\u00adg\u00e5en\u00adde instans\u2019 afg\u00f8\u00adrel\u00adse fuldt ud. Hoved\u00adkon\u00adklu\u00adsio\u00adnen er enty\u00addig: Akti\u00adver til\u00adh\u00f8\u00adren\u00adde moder\u00adsels\u00adka\u00adbet, dvs. sags\u00ad\u00f8\u00adge\u00adren, kan ikke skat\u00adte\u00adm\u00e6s\u00adsigt hen\u00adf\u00f8\u00adres til en afde\u00adling i dat\u00adter\u00adsels\u00adka\u00adbet, hel\u00adler ikke som s\u00e5kaldt vil\u00adk\u00e5r\u00adligt driftsformue.<\/p>\n\n\n\n
\u00c5rsa\u00adgen lig\u00adger i det grund\u00adl\u00e6g\u00adgen\u00adde prin\u00adcip for kon\u00adcern\u00adbes\u00adkat\u00adning. Sel\u00advom indkom\u00ads\u00adten i det under\u00adord\u00adne\u00adde sels\u00adkab til\u00adreg\u00adnes det over\u00adord\u00adne\u00adde sels\u00adkab, for\u00adbli\u00adver det under\u00adord\u00adne\u00adde sels\u00adkab et selvs\u00adt\u00e6n\u00addigt sub\u00adjekt i for\u00adbin\u00addel\u00adse med indkomst\u00adbe\u00adregn\u00adin\u00adgen. Dets tab bereg\u00adnes ude\u00adluk\u00adken\u00adde p\u00e5 grund\u00adlag af dets egne \u00f8ko\u00adno\u00admis\u00adke akti\u00adver og akti\u00advi\u00adte\u00adter. Det\u00adte \u00e6nd\u00adrer sig hel\u00adler ikke, sel\u00advom der fore\u00adta\u00adges en opde\u00adling efter for\u00adret\u00adnings\u00adom\u00adr\u00e5\u00adder p\u00e5 moder\u00adsels\u00adka\u00adbets niveau. V\u2011GmbH\u2019s tab fra kul\u00adtur\u00adfor\u00adret\u00adnings\u00adom\u00adr\u00e5\u00addet m\u00e5 der\u00adfor ikke mod\u00adreg\u00adnes i lejeind\u00adt\u00e6g\u00adter, der stamm\u00ader fra fast ejen\u00addom, som til\u00adh\u00f8\u00adrer sags\u00ad\u00f8\u00adge\u00adren og ikke anven\u00addes til kulturvirksomhed.<\/p>\n\n\n\n
Den\u00adne afg\u00f8\u00adrel\u00adse har stor betyd\u00adning for virksom\u00adhe\u00adder i den kom\u00admu\u00adna\u00adle sek\u00adtor, der er orga\u00adnis\u00ade\u00adret som sels\u00adka\u00adber under kom\u00admu\u00adna\u00adle moder\u00adsels\u00adka\u00adber og dri\u00adver virksom\u00adhe\u00adder med ved\u00adva\u00adren\u00adde under\u00adskud. En skat\u00adte\u00adm\u00e6s\u00adsigt attrak\u00adtiv kryds\u00adsub\u00adsi\u00addier\u00ading af under\u00adskud fra kul\u00adtu\u00adrel\u00adle eller socia\u00adle akti\u00advi\u00adte\u00adter ved hj\u00e6lp af indt\u00e6g\u00adter fra moder\u00adsels\u00adka\u00adbets egne akti\u00adver er ikke mulig p\u00e5 den\u00adne m\u00e5de.<\/p>\n\n\n\n
Virksom\u00adhe\u00adder, der har lignen\u00adde struk\u00adturer, b\u00f8r f\u00e5 deres skat\u00adte\u00adplan\u00adl\u00e6g\u00adning n\u00f8je gen\u00adnem\u00adg\u00e5et. Gr\u00e6ns\u00ader\u00adne mel\u00adlem de enkel\u00adte skat\u00adtep\u00adlig\u00adti\u00adge enhe\u00adder inden for et kon\u00adcern\u00adfor\u00adhold for\u00adbli\u00adver u\u00e6nd\u00adre\u00adde, selv ved opde\u00adling efter for\u00adret\u00adnings\u00adom\u00adr\u00e5\u00adder. For at f\u00e5 en pr\u00e6cis vur\u00adde\u00adring af den egne situa\u00adti\u00adon anbe\u00adfa\u00adles det at s\u00f8ge r\u00e5d\u00adgiv\u00adning hos en skatteekspert.<\/p>\n\n\n\n