Die Einbringung eines Einzelwirtschaftsgutes in eine Mitunternehmerschaft aus einkommensteuerrechtlicher Sicht

The taxation of partnerships is controlled by principles of taxation, which are sometimes logically contradictory. Thus, a partnership itself is not a tax entity, but it is partially taxable. These principles of taxation may result in conflicts, in particular in terms of the transfer of single assets to a partnership. However, the German Income Tax Act (EStG) only regulates the taxation of a partnership insufficiently. This work first of all lays the foundations for the transfer of a single asset and then examines whether that transfer constitutes a paid transaction. It subsequently examines whether the transfer leads to the realisation of hidden reserves. Finally, the author addresses individual questions relating to the scope of sections 6 (3), 5 and 16 of the EStG.