Über die später wegen des Ablaufs der Reinvestitionsfrist erforderliche Auflösung einer Rücklage nach § 6b EStG ist nicht im Gewinnfeststellungsverfahren der Mitunternehmer-schaft, sondern im Einkommensteuerverfahren des früheren Mitunternehmers zu entscheiden (BFH, Urteil v. 12.7.2023 – X R 14/21; veröffentlicht am 5.10.2023).
(Quelle: VSH Dienstleistungs GmbH)
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