{"id":934,"date":"2026-08-09T18:59:05","date_gmt":"2026-08-09T16:59:05","guid":{"rendered":"https:\/\/heuristic-bhabha.89-22-101-72.plesk.page\/betriebsaufgabe-erst-bei-veraeusserung-der-wesentlichen-betriebsgrundlagen\/"},"modified":"2026-08-09T18:59:05","modified_gmt":"2026-08-09T16:59:05","slug":"virksomheden-anses-forst-for-at-vaere-ophort-ved-afhaendelse-af-de-vaesentligste-driftsgrundlag","status":"publish","type":"post","link":"https:\/\/kanzlei-reese.de\/da\/betriebsaufgabe-erst-bei-veraeusserung-der-wesentlichen-betriebsgrundlagen\/","title":{"rendered":"Virksom\u00adhe\u00adden oph\u00f8\u00adrer f\u00f8rst ved salg af de v\u00e6sent\u00adligs\u00adte driftsgrundlag"},"content":{"rendered":"<p>Hvor\u00adn\u00e5r betrag\u00adtes en virksom\u00adhed som oph\u00f8rt i skat\u00adte\u00adm\u00e6s\u00adsig forstand? Det\u00adte sp\u00f8rgs\u00adm\u00e5l har bety\u00adde\u00adli\u00adge kon\u00adsek\u00adven\u00adser, da der f\u00f8rst ops\u00adt\u00e5r en s\u00e5kaldt oph\u00f8rs\u00adge\u00advinst, der skal bes\u00adkat\u00adtes, p\u00e5 det tids\u00adpunkt, hvor virksom\u00adhe\u00adden oph\u00f8\u00adrer. Skat\u00adter\u00adet\u00adten i N\u00fcrn\u00adberg har behand\u00adlet en kom\u00adpl\u00adeks arve\u00adsag og pr\u00e6cis\u00ade\u00adret: S\u00e5 l\u00e6n\u00adge de v\u00e6sent\u00adli\u00adge drifts\u00adgrund\u00adlag end\u00adnu ikke er afh\u00e6n\u00addet, betrag\u00adtes virksom\u00adhe\u00adden som v\u00e6ren\u00adde i dva\u00adle, ikke som oph\u00f8rt.<\/p>\n<h2>Sagens baggrund<\/h2>\n<p>En far hav\u00adde i sin levet\u00adid dre\u00advet en aktiv virksom\u00adhed, der blandt andet omfat\u00adte\u00adde to ejen\u00addom\u00adme. Da han d\u00f8de, var virksom\u00adhe\u00adden aller\u00ade\u00adde ned\u00adlagt. Mode\u00adren blev udpe\u00adget som forar\u00adving, og de f\u00e6l\u00adles b\u00f8rn som efter\u00adar\u00advin\u00adg\u00ader. Mode\u00adren stifte\u00adde i 1988 et GmbH &amp; Co. KG og indbrag\u00adte sit enkelt\u00admands\u00adfir\u00adma sam\u00admen med ejen\u00addom\u00adme\u00adne i det\u00adte selskab.<\/p>\n<p>Efter moder\u00adens d\u00f8d udbr\u00f8d der en \u00e5re\u00adlang arve\u00adstrid mel\u00adlem s\u00f8s\u00adken\u00adde\u00adne. S\u00f8n\u00adnen mod\u00adtog i hen\u00adhold til moder\u00adens tes\u00adta\u00admen\u00adte alle ande\u00adle i GmbH\u2019en og der\u00admed den ene\u00adv\u00e6l\u00addi\u00adge ledel\u00adse. Da beg\u00adge d\u00f8t\u00adre anlag\u00adde sag imod det\u00adte, blev s\u00f8n\u00adnen til sidst ene\u00adar\u00adving, mens d\u00f8tre\u00adne kun fik til\u00addelt deres lov\u00adbe\u00adstem\u00adte andel. I l\u00f8bet af rets\u00adsa\u00adgen kom det desu\u00adden frem, at GmbH\u2019en var ble\u00advet stif\u00adtet p\u00e5 ugyl\u00addig vis, hvil\u00adket f\u00f8r\u00adte til, at KG\u2019en blev sat under likvidation.<\/p>\n<p>I 2016 blev grun\u00adde\u00adne ende\u00adlig solgt. Over\u00adgan\u00adgen af ret\u00adtig\u00adhe\u00adder og forp\u00adlig\u00adtel\u00adser fandt sted i 2017. I sel\u00advan\u00adgi\u00advel\u00adsen for det\u00adte \u00e5r angav de ber\u00f8r\u00adte par\u00adter indt\u00e6g\u00adter fra udle\u00adj\u00adning og for\u00adpagt\u00adning, men ingen gevinst ved afh\u00e6n\u00addel\u00adse. Skat\u00adte\u00adkon\u00adto\u00adret var af en anden opfat\u00adtel\u00adse og fast\u00adsat\u00adte indt\u00e6g\u00adter fra erhvervs\u00addrift samt en gevinst ved afh\u00e6ndelse.<\/p>\n<h2>Afg\u00f8relse fra skatteretten i N\u00fcrnberg<\/h2>\n<p>En af d\u00f8tre\u00adnes sags\u00adan\u00adl\u00e6g blev afvist. Ret\u00adten fast\u00adslog, at ejen\u00addom\u00adme\u00adne var ble\u00advet indbragt i kom\u00adman\u00addits\u00adels\u00adka\u00adbet p\u00e5 gyl\u00addig vis, da alle efter\u00adar\u00advin\u00adg\u00ader hav\u00adde givet deres sam\u00adtykke til indbrin\u00adgel\u00adsen. Som bevis her\u00adfor lag\u00adde ret\u00adten blandt andet v\u00e6gt p\u00e5 den af alle efter\u00adar\u00advin\u00adg\u00ader under\u00adskrev\u00adne erkl\u00e6ring fra kom\u00adman\u00addits\u00adels\u00adka\u00adbet for \u00e5ret&nbsp;2011.<\/p>\n<p>Det afg\u00f8\u00adren\u00adde for ret\u00adten var, at det p\u00e5 intet tids\u00adpunkt var ble\u00advet gjort klart uda\u00addt\u00adil, at virksom\u00adhe\u00adden skul\u00adle ned\u00adl\u00e6g\u00adges. If\u00f8l\u00adge fast rets\u00adpraks\u00adis forud\u00ads\u00e6t\u00adter en oph\u00f8r af drif\u00adten en udtrykke\u00adlig vil\u00adje\u00adser\u00adkl\u00e6ring, der er syn\u00adlig for omver\u00adde\u00adnen. Det\u00adte var ikke til\u00adf\u00e6l\u00addet her. Beting\u00adels\u00ader\u00adne for en hvi\u00adlen\u00adde virksom\u00adhed var opf\u00adyldt i alle dis\u00adse&nbsp;\u00e5r.<\/p>\n<p>F\u00f8rst med over\u00adgan\u00adgen af ret\u00adtig\u00adhe\u00adder og forp\u00adlig\u00adtel\u00adser til k\u00f8be\u00adren i 2017 oph\u00f8r\u00adte drif\u00adten. Fra det\u00adte tids\u00adpunkt var der nem\u00adlig ikke l\u00e6n\u00adge\u00adre nogen v\u00e6sent\u00adli\u00adge drifts\u00adgrund\u00adlag. Oph\u00f8rs\u00adge\u00advins\u00adten skul\u00adle der\u00adfor bereg\u00adnes for \u00e5ret&nbsp;2017.<\/p>\n<h2>Hvad betyder det i praksis?<\/h2>\n<p>Dom\u00admen viser, hvil\u00adke vid\u00adtr\u00e6k\u00adken\u00adde skat\u00adte\u00adm\u00e6s\u00adsi\u00adge kon\u00adsek\u00adven\u00adser der kan ops\u00adt\u00e5, hvis arve\u00adstri\u00adder ikke l\u00f8ses i \u00e5re\u00advis, og for\u00admue\u00adgo\u00adder for\u00adbli\u00adver i den skat\u00adte\u00adm\u00e6s\u00adsi\u00adge drifts\u00adfor\u00admue. Den, der plan\u00adl\u00e6g\u00adger et tes\u00adta\u00admen\u00adte med forar\u00adving og efter\u00adar\u00adving, og hvor der er tale om drifts\u00adfor\u00admue, b\u00f8r i god tid oply\u00adse alle ber\u00f8r\u00adte par\u00adter om de sene\u00adre skat\u00adte\u00adm\u00e6s\u00adsi\u00adge konsekvenser.<\/p>\n<ul>\n<li>En virksom\u00adhed, der er sat i bero, betrag\u00adtes skat\u00adte\u00adm\u00e6s\u00adsigt fort\u00adsat som en virksom\u00adhed, s\u00e5 l\u00e6n\u00adge de v\u00e6sent\u00adli\u00adge drifts\u00adgrund\u00adlag sta\u00addig er til&nbsp;stede.<\/li>\n<li>Ned\u00adl\u00e6g\u00adgel\u00adsen af virksom\u00adhe\u00adden skal erkl\u00e6\u00adres udtrykke\u00adligt og p\u00e5 en m\u00e5de, der er syn\u00adlig for omverdenen.<\/li>\n<li>F\u00f8rst ved afh\u00e6n\u00addels\u00aden af det sids\u00adte v\u00e6sent\u00adli\u00adge drifts\u00adgrund\u00adlag ops\u00adt\u00e5r den skat\u00adtep\u00adlig\u00adti\u00adge afh\u00e6ndelsesgevinst.<\/li>\n<\/ul>\n<p>Dom\u00admen er ende\u00adlig, og der er ikke indgi\u00advet appel. I kon\u00adkre\u00adte til\u00adf\u00e6l\u00adde anbe\u00adfa\u00adles det at s\u00f8ge skat\u00adter\u00e5d\u00adgiv\u00adning for at und\u00adg\u00e5 lignen\u00adde uven\u00adte\u00adde overraskelser.<\/p>\n<p><strong>FG N\u00fcrn\u00adberg, dom af 10. april 2025, sag nr. 4 K 1176\/23<\/strong><\/p>\n<div id=\"knp-source-attribution\">\n<p>Kil\u00adde: <a href=\"https:\/\/www.haufe.de\/steuern\/rechtsprechung\/fg-nuernberg-zeitpunkt-der-betriebsaufgabe_166_691542.html\" rel=\"nofollow noopener\" target=\"_blank\">Hau\u00adfe:&nbsp;Skat<\/a><\/p>\n<\/div>\n<div id=\"knp-ai-disclosure\">\n<p>Den\u00adne arti\u00adkel 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":"<p>FG N\u00fcrn\u00adberg: En virksom\u00adhed, der er sat i bero, betrag\u00adtes skat\u00adte\u00adm\u00e6s\u00adsigt f\u00f8rst som oph\u00f8rt, n\u00e5r de sids\u00adte v\u00e6sent\u00adli\u00adge drifts\u00adgrund\u00adlag er afh\u00e6ndet.<\/p>","protected":false},"author":1,"featured_media":858,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"wp_typography_post_enhancements_disabled":false,"footnotes":""},"categories":[8],"tags":[],"class_list":["post-934","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\/934","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=934"}],"version-history":[{"count":0,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts\/934\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/media\/858"}],"wp:attachment":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/media?parent=934"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/categories?post=934"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/tags?post=934"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}