German partnerships: assessment, retained profit, option
How the profit of an OHG, KG or GbR reaches its partners through the separate and uniform determination, when a sole trader must also file separately, and why an objection belongs against the determination notice. Plus the special rate of 28.25 percent on non-withdrawn profit with its 25 percent recapture, and the irrevocable option to be taxed as a corporation under § 1a KStG. Three modules, each with a fully worked case study.
Advanced3 modules59 minModule 1 free to read
2026 rules — verified on September 23, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- understand why a partnership declares its profit but pays no income tax on it
- tell apart the two triggers of a determination under § 180(1) sentence 1 no. 2 AO: several participants, or two competent tax offices
- identify who must file the determination return and who is released by that filing
- calculate the late-filing surcharge on a determination return under § 152(7) AO
- see why an error in the determination notice can only be challenged there and not in the income tax assessment
- explain why income tax weighs more heavily on the retained profit of an unincorporated business than corporation tax does on a GmbH's
- name the special rate under § 34a EStG for 2026 and its statutory step-down to 2032
- check whether a sole trader or co-entrepreneur may make the application at all
- calculate the non-withdrawn profit and the amount subject to recapture
- know the recapture and its triggers, and compare the total burden with the top tax rate
- determine which partnerships may opt under § 1a KStG and which may not
- state the deadline, form and competent tax office for the application, including the special cases of formation and conversion
- place the consequences of the switch as a deemed change of legal form
- describe how remuneration for work, loan interest, rent and profit withdrawals are treated for the partner after the option
- compare the option with the retained-profit relief and know the way back through the reverse option
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 119 minFree — no accountThe Feststellung: how a partnership's profit reaches its partnersWhat you will be able to do
- understand why a partnership declares its profit but pays no income tax on it
- tell apart the two triggers of a determination under § 180(1) sentence 1 no. 2 AO: several participants, or two competent tax offices
- identify who must file the determination return and who is released by that filing
- calculate the late-filing surcharge on a determination return under § 152(7) AO
- see why an error in the determination notice can only be challenged there and not in the income tax assessment
- Module 220 minIncluded in the full courseKeeping profit in the business: the special rate of § 34a EStG and its later recaptureWhat you will be able to do
- explain why income tax weighs more heavily on the retained profit of an unincorporated business than corporation tax does on a GmbH's
- name the special rate under § 34a EStG for 2026 and its statutory step-down to 2032
- check whether a sole trader or co-entrepreneur may make the application at all
- calculate the non-withdrawn profit and the amount subject to recapture
- know the recapture and its triggers, and compare the total burden with the top tax rate
- Module 320 minIncluded in the full courseOpting into corporation tax: a partnership taxed like a GmbHWhat you will be able to do
- determine which partnerships may opt under § 1a KStG and which may not
- state the deadline, form and competent tax office for the application, including the special cases of formation and conversion
- place the consequences of the switch as a deemed change of legal form
- describe how remuneration for work, loan interest, rent and profit withdrawals are treated for the partner after the option
- compare the option with the retained-profit relief and know the way back through the reverse option
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (8)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (8)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
Or unlock everything with the pack at €29.00/month incl. VATCalculator reports, form documents and full courses, cancel any time.
Already purchased? Download your handouts
Where this course leads
A course that leads neither to a calculator nor to a form cannot be published: this block is the visible counterpart of that rule.
Run the numbers
The linked calculators apply this course's rules to your own figures — for free.
File it
Step-by-step guides to the official forms cited in this course.
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.