Module 123 min2939 wordsFree — no account
The predecessor's taxes: liability under section 75 AO and the transfer of a going concern
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 308 words · 3 min
Worked example
The limit in figures
A buyer takes over a business with machines and stock. The seller owes €14,500 of covered taxes from the time window. The tax office can pursue the buyer up to that amount, but only within the assets taken over. His own savings and the second business he already ran before remain outside this liability.
Practical case
Which arrears hit the buyer of a joinery?
A master carpenter acquires a sole trader's joinery as a whole on 1 April 2026 and registers the business on 20 April 2026. The seller leaves five arrears: VAT for November 2024 (€3,200, monthly returns), wage tax on wages paid in January 2025 (€1,800, filed), VAT for March 2026 (€2,500, filed in April 2026), VAT for December 2025 (€1,400, assessed only in June 2027 after an audit) and his income tax for 2025 (€9,000). The assets taken over are worth far more than the total. For what total amount can she be liable under section 75 AO?
Hint: For each item ask three questions: is the tax business-related or a withholding amount, did it arise since 1 January 2025, and is it assessed or filed by 20 April 2027?
Show the solution
VAT for November 2024 arose at the end of that return period (section 13(1) no. 1(a) UStG), so before 1 January 2025: not covered. Wage tax arose when the wages were paid in January 2025 (section 38(2) EStG) and was filed: covered, €1,800. VAT for March 2026 arose and was filed in time: covered, €2,500. VAT for December 2025 arose within the window, but is only assessed more than one year after the business was registered, after 20 April 2027: not covered. Income tax is personal and falls outside section 75 AO. Total: €1,800 + €2,500 = €4,300. The limit to the assets taken over does not bite, because they are worth more.
Answer: €4,300
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