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Gibt es bei der Genossenschaft eine schädliche Gesellschafter-Fremdfinanzierung nach der Zinsschranke?

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  • Kollruss Thomas

    (Steuerberater, Hans-Rother-Steg 42, 61440 Oberursel, Deutschland, Germany)

Abstract

Is borrowing from members for cooperatives (not part of a concern) within the scope of the interest barrier and can in this respect establish a harmful borrowing from shareholders within the meaning of § 8a subsection 2 KStG? This is a question of great scientific and practical relevance. This paper concludes that cooperatives (not part of a concern) are not within the scope of a harmful shareholder borrowing within the meaning of § 8a subsection 2 KStG.

Suggested Citation

  • Kollruss Thomas, 2017. "Gibt es bei der Genossenschaft eine schädliche Gesellschafter-Fremdfinanzierung nach der Zinsschranke?," Zeitschrift für das gesamte Genossenschaftswesen, De Gruyter, vol. 67(1), pages 3-20, March.
    • Handle: RePEc:bpj:zfgewe:v:67:y:2017:i:1:p:3-20:n:2
    DOI: 10.1515/zfgg-2017-0002
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