Pitfalls with regard to trade tax in the event of the sale of co-entrepreneurial shares during the year

Usually, the sale of co-entrepreneurial shares during the year leads to tax burdens between the (old and new) co-entrepreneurs of the co-partnership, especially with regard to trade tax, which in principle cannot be intended in this way. In practice/legislation, however, possible solutions have been developed that distribute this unwanted burden in a manner that is fair to the cause. These possibilities are to be shown accordingly in this article.