Der Einfluss der deutschen § 6b EStG Rücklagenbildung im internationalen Rechnungslegungsstandart nach IFRS für eine deutsche Personengesellschaft einer multinationalen Unternehmensgruppe

Matthes, Linda and Dióssi, Katalin and Széles, Zsuzsanna (2026) Der Einfluss der deutschen § 6b EStG Rücklagenbildung im internationalen Rechnungslegungsstandart nach IFRS für eine deutsche Personengesellschaft einer multinationalen Unternehmensgruppe. In: FEJLŐDÉSI PÁLYÁK ÉS ÚJ TÖRÉSVONALAK A FENNTARTHATÓSÁGI ÁTMENET IDŐSZAKÁBAN : Nemzetközi tudományos konferencia a Magyar Tudomány Ünnepe alkalmából. Soproni Egyetem Kiadó, Sopron, pp. 435-453. ISBN 9789633345795

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Abstract

This paper examines the effects of the German reinvestment reserve under Section 6b of the Income Tax Act (§ 6b Einkommensteuergesetz (EStG)) at the intersection of International Financial Reporting Standards (IFRS) and the OECD/G20 global minimum tax (Pillar II). Based on a literature review and a legal analysis, the effect of § 6b EStG is presented: Gains from the sale of certain assets are not taxed immediately, but rather transferred to a functionally equivalent reinvestment asset. IFRS does not recognize a functional equivalent to § 6b EStG. This leads to differences in value between the tax balance sheet and the IFRS balance sheet when creating reserves, as well as to deferred taxes. The minimum tax system examines how § 6b EStG affects GloBE income and the adjusted taxes recorded (Sections 15 et seq., 44 et seq. of the Minimum Tax Act (Mindeststeuergesetz (MindStG)): Since GloBE income is based on IFRS earnings before tax, § 6b EStG does not affect this parameter. However, because § 6b EStG impacts current and deferred taxes, it does affect the taxes recorded and thus the calculation of the minimum tax.

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