Verlustanteile

Verlustanteile describe the portion of losses in a partnership or similar joint venture that is allocated to each participant. The concept is the counterpart to Gewinnanteile, which concerns profit shares. Verlustanteile determine how much of an entity’s losses each partner must bear and, in many cases, influence the partners’ tax situation.

In German business forms such as GbR, OHG or KG, profits and losses are typically distributed according to the partnership agreement. If the contract does not specify a ratio, losses are attributed based on statutory rules or the partners’ capital contributions, or another agreed-upon sharing key. The exact Verlustanteil can therefore differ from ownership shares or voting rights, depending on the contractual arrangement.

Tax-wise, Verlustanteile are relevant because losses allocated to partners can affect their personal or corporate tax bases. In transparent tax regimes, partnership losses pass through to the partners and may be deductible against other income, subject to applicable limits and loss-carry-forward rules. The practical significance includes planning the financing and risk distribution among partners and understanding potential tax outcomes.

Example: In a two-partner OHG with a 60/40 Verlustanteil, a business loss of 100 would be allocated as 60 to Partner A and 40 to Partner B, regardless of their individual capital contributions unless the contract specifies otherwise.