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Module 119 min2381 wordsFree — no account

The Feststellung: how a partnership's profit reaches its partners

A way to check what has landed — no marks, no account · 1 section · 273 words · 5 min

Test yourself

Question 1 of 5

Question 1 of 5

Who pays the income tax on an OHG's profit?

Question 2 of 5

Question 2 of 5

A sole trader lives in Cologne and his business lies in the district of another tax office. What applies?

Question 3 of 5

Question 3 of 5

Who is primarily obliged to file the determination return of a KG?

Question 4 of 5

Question 4 of 5

A determination return covering 80,000 euros of income arrives two months or part months late. What surcharge results under § 152(7) AO?

Question 5 of 5

Question 5 of 5

A partner thinks the profit allocation in the determination notice is wrong. What should his objection target?

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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.