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The corporation tax group: who, under which contract, and from when
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 237 words · 2 min
Practical case
An acquisition in March
Holding GmbH H acquires all shares in operating GmbH B on 1 March 2026; B's financial year is the calendar year. The two conclude a profit and loss transfer agreement referring to § 302 AktG in its currently applicable version, fixed until 31 December 2031. The agreement becomes effective in June 2026 and is fully performed thereafter. H expects attribution already for the financial year of the acquisition. For which calendar year is B's income attributed to H for the first time?
Hint: Check two dates separately: when the agreement becomes effective, and since when H has held the voting majority in B, each measured against the first day of B's financial year.
Show the solution
Under § 14(1) sentence 2 KStG, attribution would be possible at the earliest for the calendar year in which the financial year ends in which the agreement becomes effective, here 2026. Financial integration, however, requires under § 14(1) sentence 1 no. 1 KStG the voting majority from the start of the financial year. B's financial year 2026 began on 1 January 2026; H has held the shares only since 1 March. For 2026 the condition is missing, and B is taxed on its own income. From 1 January 2027 H holds the majority without interruption, the agreement is effective and runs to the end of 2031, covering five full financial years from 2027.
Answer: For the first time for calendar year 2027
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