Stille Beteiligung in Japan – Die tokumei kumiai - Entscheidung des Obersten Gerichtshofs in der Sache „Guidant“

Abstract

The decision of 5 June 2008 by the Japanese Supreme Court in the „Guidant” case concerned the scenario of a silent partnership between a Dutch-resident company and a group subsidiary in Japan. The Supreme Court decided, in favour of the taxpayer, that the silent partnership cannot be ignored from a tax perspective and that the earnings arising from the silent partnership could therefore not be taxed in Japan.