BFH IV R 55/11•Franchise fees: trade tax add-back only for protective rights
BFH IV R 55/11Bfh / 4a divisione12 gen 2017Remanded
Estratto da Omnilex
The Federal Fiscal Court clarified that unprotected know-how is not subject to trade-tax add-back under § 8 No. 1 letter f GewStG 2002. By contrast, the portion of a unified franchise fee attributable to the transfer of commercial protective rights is add-back relevant and may be estimated if not separately determined. The previous judgment of the Sächsisches Finanzgericht was not left in place; the matter was returned for further factual findings and recalculation.
§ 8 Nr. 1 Buchst. f GewStG 2002; franchise agreements and trade-tax add-back: remuneration for unprotected know-how is not covered, whereas the part of a unified franchise fee attributable to the transfer of commercial protective rights is add-back relevant. The decisive criterion is the existence of legally protected rights; mere experience-based know-how lacks the requisite object of add-back. If contractual remuneration is not separately broken down, the allocable share relating to protected rights may be estimated (consid. 1 ff.).
Entscheidungsdatum: 2017-01-12
Aktenzeichen: IV R 55/11
ECLI: ECLI:DE:BFH:2017:U.120117.IVR55.11.0
Dokumenttyp: Urteil
Normen: § 8 Nr 1 Buchst e GewStG 2002, § 8 Nr 1 Buchst f GewStG 2002, Art 3 Abs 1 GG, Art 12 GG, Art 14 GG, § 118 Abs 2 FGO, GewStG VZ 2008
Vorinstanz: vorgehend Sächsisches Finanzgericht, 28. September 2011, Az: 8 K 239/11, Urteil
Spruchkörper: 4. Senat
Gewerbesteuerliche Hinzurechnung bei Franchiseverträgen - Nur der Leitsatz der Entscheidung ist zur Veröffentlichung bestimmt
Aufwendungen für gesetzlich ungeschütztes Erfahrungswissen technischer, gewerblicher, wissenschaftlicher oder auch betriebswirtschaftlicher Art (Know-how) fallen nicht in den Anwendungsbereich des § 8 Nr. 1 Buchst. f GewStG.
Der Hinzurechnung nach § 8 Abs. 1 Buchst. f GewStG unterliegt aber der Teil eines einheitlichen Franchiseentgelts, der auf die Überlassung gewerblicher Schutzrechte entfällt. Der betreffende Teil ist ggf. durch Schätzung zu bestimmen.
Estratto da Omnilex
Whether payments for unprotected technical, commercial, scientific or business know-how fall under the add-back rule of § 8 No. 1 letter f GewStG 2002.
No. Expenditures for legally unprotected know-how are not covered by § 8 No. 1 letter f GewStG 2002.
The statutory concept does not extend to mere experience-based know-how without legal protection.
Whether the part of a single franchise fee attributable to the transfer of commercial protective rights must be added back under § 8 No. 1 letter f GewStG 2002.
Yes. The part of a unified franchise fee attributable to the transfer of commercial protective rights is subject to add-back and, if necessary, must be estimated.
The add-back applies to the remuneration for protected rights; where the fee is indivisible in form, the allocable share may be determined by estimation.
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