Die Gesellschafterkonten der Personenhandelsgesellschaft

<p>The capital accounts of a German limited partnership are of great relevance in German tax law. When structuring the contract, civil and German tax law aspects must be reconciled. This dissertation examines the delimitation criteria for capital accounts with regard to their qualification in debt and equity as well as the granting of membership rights. Building on this, tax planning approaches resulting from various accounting scenarios are examined. Taking into account the latest legislative developments drafting proposals for the articles of association of a German limited partnership are developed. The dissertation serves as a good manual for tax consulting activities. </p>