Susanne Schreiber, Toni HessJune 2, 2026
Tax law challenges for sole proprietorships and partnerships (2026)
- Individuals
- Entreprises
In practice, partnerships raise numerous tax law issues - from the distinction between private and business assets to property gains in the monistic and dualistic system and succession constellations with prior-year losses. Using practical case studies, Susanne Schreiber and Toni Hess show how self-employment, business asset qualification and the taxation of copyrights are to be assessed for tax purposes. The solutions provide you with the necessary tools to recognize typical stumbling blocks for partnerships and to structure them correctly for tax purposes.
