Business and fiscal consequences of new corporate income tax possibility in Germany according to the corporate taxation option for qualified partnerships

Matthias Buschhaus, Ph.D.

Disertační práce

Abstract:

This dissertation examines the provisions of Section 1a of the German Corporation Tax Act (‘KStG’), which allows partnerships in Germany to opt to be taxed like corporations. The aim of the analysis is to discuss the systematic and doctrinal foundations of this norm and to show its practical relevance in the context of economic and financial tax planning. The focus is on examining the extent to which Section 1a KStG effectively reduces the tax burden for partnerships, the factors involved and the financial risks associated with it. In addition to the risks under tax law, the economic risks in particular are assessed, legally categorised in terms of tax theory, and the financial decision-making process is linked to the opportunities and risks under tax law. Likewise, an examination of the state budget is carried out with regard to the implications of Section 1a KStG. The study is based on a combination of legal dogmatic and empirical analysis, supplemented by a critical consideration of current administrative instructions and case law. The analysis and evaluation of the prevailing legal opinion is also examined in the context of a correlation and regression analysis of the microdata of the partnerships with the highest employment in Germany in the past in relation to Section 1a KStG. This microdata were provided by the Foundation for Family Businesses Germany in conjunction with the ‘ifo Institute’ as part of the doctoral programme. Finally, the option model is analysed and evaluated in terms of its tax and financial consequences as a location factor in the context of an international comparison.

Keywords

Business taxation, partnerships, option model, transparency principle, separation principle

Jazyk práce: angličtina

Datum vytvoření / odevzdání či podání práce: 11. 7. 2025

Obhajoba závěrečné práce

• Obhajoba proběhla 25. 8. 2025
• Vedoucí: doc. Ing. Jan Mertl, Ph.D.
• Oponent: Ing. Stanislav Klazar, Ph.D., JUDr. Dominik Králik, LL.M., Prof. Dr. Lars Micker, BScEc, LL.M.

Vysoká škola finanční a správní

Doktorský studijní program / obor:
Finance / Finance