Gewerbesteuerrecht: Zur gewerbesteuerrechtlichen Hinzurechnung der Gewinnanteile eines in den USA ansässigen stillen Gesellschafters

Key Points

• The article aims to clarify the taxation of profit shares attributed to a silent partner residing in the USA.
• Analysis of Gewerbesteuerrecht (trade tax law)
• Examination of international taxation principles
• Review of legal precedents and tax regulations
• Identified specific rules for calculating profit shares of silent partners.
• Discussed implications for US-based silent partners in German tax law.
• Highlighted potential conflicts between US and German taxation practices.