Module 123 min2939 wordsFree — no account
The predecessor's taxes: liability under section 75 AO and the transfer of a going concern
Dated official sources, and the contents this module links to · 1 section
Official sources
- AO § 75 Haftung des Betriebsübernehmers (acquirer's liability) — verified on September 23, 2026
- AO § 1 Anwendungsbereich (scope) — subsection 2 no. 2 — verified on September 23, 2026
- AO § 38 Entstehung der Ansprüche (when tax claims arise) — verified on September 23, 2026
- AO § 138 Anzeigen über die Erwerbstätigkeit (business registration) — subsection 4 — verified on September 23, 2026
- AO § 191 Haftungsbescheide (liability notices) — verified on September 23, 2026
- AO § 219 Zahlungsaufforderung bei Haftungsbescheiden (payment demand) — verified on September 23, 2026
- EStG § 1 Steuerpflicht (income tax liability) — verified on September 23, 2026
- EStG § 38 Erhebung der Lohnsteuer (wage tax) — subsection 2 — verified on September 23, 2026
- GewStG § 2 Steuergegenstand (trade tax object) — subsections 1 and 5 — verified on September 23, 2026
- GewStG § 14 Festsetzung des Steuermessbetrags (assessment period) — verified on September 23, 2026
- GewStG § 18 Entstehung der Steuer (when trade tax arises) — verified on September 23, 2026
- UStG § 1 Steuerbare Umsätze (taxable transactions) — subsection 1a — verified on September 23, 2026
- UStG § 13 Entstehung der Steuer (when VAT arises) — verified on September 23, 2026
- UStG § 14c Unrichtiger oder unberechtigter Steuerausweis (incorrect VAT shown) — verified on September 23, 2026
- UStG § 15 Vorsteuerabzug (input tax deduction) — subsection 1 — verified on September 23, 2026
- UStG § 15a Berichtigung des Vorsteuerabzugs (adjustment) — subsections 1 and 10 — verified on September 23, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Adjustment period for movable assets, continues with the acquirer — 5 years from first use
gesetze-im-internet.de · 2026 rules - Adjustment period for land and buildings, continues with the acquirer — 10 years from first use
gesetze-im-internet.de · 2026 rules
Contents linked from this module
This module links to no other content.
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.