sanierungsgewinn-stehengelassene-verbindlichkeiten

What it does

Outlines a workflow for evaluating Sanierungsgewinn — Stehen gelassene Verbindlichkeiten in der GmbH-Liquidation, including clarifying roles, marking deadlines and risks, verifying key norms, identifying responsible authorities, and collecting evidence. It prescribes producing outputs such as a Steuerartenmatrix, BMF-Radar, Einspruchsbaustein, ELSTER-/Portal-To-do, Risikoampel, DBA-/GrESt-/USt-Tabelle or Mandantenmemo. The focus remains on the specific tax question of how to treat subordinated or standing liabilities in a liquidation and whether they create a Sanierungsertrag, with explicit steps to separate deadline-related actions from substantive legal-administrative issues. The skill emphasizes live verification of norms and decisions, avoiding model knowledge and blind citations.

How it works

• Clarify who acts, what decision is pending, which deadline runs, and what output is required.
• Prioritize deadlines and immediate risks using only domain-specific timelines (e.g., Widerspruch, Klage, Einspruch, Rechtsmittel, Verjährung, Verwirkung, Rüge-, Anzeige-, Anmelde- und Ausschlussfristen).
• Verify legal norms (AO, EStG, KStG, various HGB/Steuerrelevante Normen) with live sources; avoid general knowledge citations.
• Determine the correct recipient and addressees (Mandant, Gegner, Behörde oder Gericht, Sachverständige, ggf. EU/Internationale Stelle).
• Collect documents and evidence (Verwaltungsakte, Verträge, Schriftsätze, Bescheide, Protokolle, Gutachten) and identify gaps via Akteneinsicht or mandant contact; perform Live-Check for current norms.
• Use the core steuerrecht section to stay focused on the exact question about how Verbindlichkeiten in the liquidation balance are treated, and structure work by tax type, period, admin status, deadlines, and evidence before separating legal rulings from legal practice.
• Outputs include a Steuerartenmatrix, BMF-Radar, Einspruchsbaustein, ELSTER-/Portal-To-do, Risikoampel, DBA-/GrESt-/USt-Tabelle or Mandantenmemo.
• The tool requires live verification of norms and decisions; avoid relying on court decisions, articles, or databases not freely verifiable. No quotes from non-public sources are allowed.

When to use it

• Triggered when advising on Sanierungsgewinn related to standing liabilities in GmbH liquidation, especially when determining whether such liabilities generate a taxable recovery or must be recognized through Passivierung und weitere Schritte.

What it can touch

• Tools: claude-code
• The skill references legal norms, phases (Phase 1 Passivierung grund, Phase 2 Passivierung der Höhe, Phase 3 Wegfall beim Erloeschen), and outputs but does not specify executing any automated tasks beyond producing the listed outputs.

Caveats

• Requires live verification of norms and decisions; no model-based citations or offline sources.
• Provides no outcomes or predictions; outputs depend on the factual file and jurisdiction.
• No licensing or usage risks beyond standard compliance with jurisdictional rule, but it directs to obtain a formal Auskunft nach § 89 Abs. 2 AO to secure the tax office position.