Dieser Beitrag ist auch verfügbar auf:
Prohibition of deduction – Debt interest – Basis of assessment
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According to § 4 para. 4a EStG are business debt interest
are generally not deductible to the extent that they are attributable to excess withdrawals.
There is an excess withdrawal,
if withdrawals in a financial year are higher than the sum of profit and contributions; if withdrawals are lower than this sum, they are referred to as under-withdrawals.
Non-deductible are debt interest in the amount of 6% of the excess withdrawals of the fiscal year plus the excess withdrawals and less the under-withdrawals from previous fiscal years, but not more than the actual expense of debt interest to the extent that it exceeds 2,050 euros.
Debt interest related to the acquisition of fixed assets is not taken into account in this calculation.
The Federal Fiscal Court
has limited the assessment basis for determining non-deductible debt interest in a new ruling. According to this, the non-deductible debt interest can be determined at most on the basis of the accumulated withdrawal surplus (i.e. all withdrawals less all contributions); in the example case, this would therefore result in (11,000 euros x 6% =) 660 euros of non-deductible debt interest. The new ruling is always advantageous if the sum of losses is greater than the sum of profits; if the profits outweigh the losses, the previous calculation method remains in effect.
(Further comments & information & examples on this can be found in our information letter 09/2018 under the item 6.)
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