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The Feststellung: how a partnership's profit reaches its partners
Dated official sources, and the contents this module links to · 1 section
Official sources
- AO § 179 Determination of tax bases — paragraphs 1 to 3 — verified on September 23, 2026
- AO § 180 Separate determination of tax bases — paragraph 1 sentence 1 no. 2 letters a and b, sentence 2, paragraphs 3 and 4 — verified on September 23, 2026
- AO § 181 Procedure for the separate determination, duty to file — paragraphs 1, 2 and 2a — verified on September 23, 2026
- AO § 182 Effects of the separate determination — paragraph 1 — verified on September 23, 2026
- AO § 352 Standing to object in the separate and uniform determination — verified on September 23, 2026
- AO § 152 Late-filing surcharge — paragraphs 7 and 10 — verified on September 23, 2026
- EStG § 15 Business income — paragraph 1 sentence 1 no. 2 — 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.
- Cap on any late-filing surcharge (§ 152(10) AO) — 25,000 €
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.