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The Feststellung: how a partnership's profit reaches its partners
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 279 words · 3 min
Worked example
The minimum for a small GbR
Two graphic designers run a registered GbR with determined income of 24,000 euros and file the determination return two months or part months late. 0.0625 percent of 24,000 euros is 15 euros per month, less than the minimum. The rate of 25 euros per month or part month applies instead, 50 euros in total.
Practical case
Three partners, one notice, one surcharge
Hollmann holds 50, Rieger 30 and Stein 20 percent of Metallbau Hollmann Rieger Stein OHG. The partnership's profit for 2025 is 150,000 euros. As managing partner, Hollmann also received remuneration for his work of 60,000 euros, which has already reduced the partnership's profit. What income is determined for each partner, who must file the return, and how large is the late-filing surcharge if the return arrives three months or part months late and the office imposes one?
Hint: Allocate the special remuneration only to the partner who received it, and base the surcharge on the positive sum of all determined income.
Show the solution
The profit shares are 50 percent of 150,000 euros for Hollmann, that is 75,000 euros, plus 45,000 euros for Rieger and 30,000 euros for Stein. For Hollmann, the special remuneration of 60,000 euros is added under § 15(1) sentence 1 no. 2 EStG, so 135,000 euros are determined for him. The determined income totals 210,000 euros. The OHG, as an association with legal capacity, is primarily obliged to file. The surcharge is 0.0625 percent of 210,000 euros, that is 131.25 euros per month or part month; for three months this gives 393.75 euros, rounded down to full euros.
Answer: Hollmann 135,000 €, Rieger 45,000 €, Stein 30,000 €; the OHG files; surcharge 393 €
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