Entnahmeansprüche der Gesellschafter von Personengesellschaften wegen Einkommen- oder Körperschaftsteuer.

»Withdrawal Entitlements of Partnership Members in View of the Income Tax« Irrespective of distributions of profits partnership members are subject to the Income Tax Act or to the Corporate Tax Act. This thesis explores whether partnership members are entitled to make withdrawals in order to pay income tax or corporate tax even if the partnership agreement does not contain respective provisions. Tax clauses for partnership agreements are elaborated. Then the effects of the institution of the insolvency proceedings in respect of a partnership's assets are investigated.