De Partners And Part Year

Use this skill for two German income tax cases in tax year 2026. Part 1, partners: how a partnership's profit (OHG, KG, GmbH & Co. KG, GbR, PartG) is fixed in the separate and uniform determination (gesonderte und einheitliche Feststellung, § 180 AO), the partnership return and its deadline, how each partner's share, Sondervergütungen and Sonderbetriebsausgaben reach the partner's own return, § 15a loss limits for limited partners, the § 35(2) trade tax credit split, the § 34a retained-profits option, and freelancer partnerships. Part 2, the year of moving to or from Germany: one resident assessment for the whole year (§ 2(7) EStG) with foreign-period income raising the rate (§ 32b). Trigger on: Mitunternehmer, Feststellungserklärung, ESt 1 B, Sondervergütung, Kommanditist Verlust, Thesaurierung, Zuzug, Wegzug, Progressionsvorbehalt. Out of scope: sole traders (de-income-tax), trade tax computation (de-trade-tax), non-residents (de-non-resident-tax), exit tax (leaving-germany-exit-tax)

mkdir -p ~/.claude/skills/de-partners-and-part-year
curl -L https://claudskills.com/skills/de-partners-and-part-year/SKILL.md \
  -o ~/.claude/skills/de-partners-and-part-year/SKILL.md

@misc{de-partners-and-part-year-2026,
  author    = {openaccountants},
  title     = {De Partners And Part Year [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/de-partners-and-part-year/}
}