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Liability when taking over a German business
The predecessor's taxes: liability under section 75 AO and the transfer of a going concern

Module 123 min2939 wordsFree — no account

The predecessor's taxes: liability under section 75 AO and the transfer of a going concern

The lesson54
Worked case2
Quiz1
Sources and links1

In this module

Module 1 of 2

Test yourself

A way to check what has landed — no marks, no account · 1 section · 349 words · 6 min

Test yourself

Question 1 of 6

Question 1 of 6

A buyer acquires a business from the predecessor's insolvency administrator. Is he liable under section 75 AO for the predecessor's VAT arrears?

yes, as with any purchase as a wholeno, acquisitions from an insolvency estate are excludedonly if the price is below market value

Question 2 of 6

Question 2 of 6

Which of the seller's arrears does not fall under the acquirer's liability?

unpaid wage tax from the previous yearVAT on the business's turnoverincome tax on his capital gain

Question 3 of 6

Question 3 of 6

A business is transferred in July 2026. From when must taxes have arisen for the acquirer to be liable for them?

from 1 January 2025from 1 January 2026from the day of the transfer

Question 4 of 6

Question 4 of 6

What is the acquirer liable with under section 75 AO?

all his assetsonly the assets taken overonly up to the agreed cash price

Question 5 of 6

Question 5 of 6

The tax office has issued a liability notice against the acquirer. When may it demand payment?

immediately with the noticeonly once enforcement against the seller's movable property has failed or appears hopelessonly after four years

Question 6 of 6

Question 6 of 6

A trader buys a business as a whole for his own business. What applies for VAT on the price?

the reduced ratethe transaction is not subject to VATVAT with input tax deduction for the buyer

Back to the programme Module 2 — nextOld debts and staff: continuing the firm name under section 25 HGB and transfer of undertaking under section 613a BGB

Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.

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