EXIST start-up grant does not lead to special operating income

An EXIST grant paid directly to the partners of a GbR is not special operating income.

Business start-up grants from the EXIST program that are paid directly to the shareholders of a GbR are not special business income. For the Münster Tax Court, this follows from the fact that the grants did not lead to a reduction in profits for the company. Furthermore, this does not constitute remuneration by the company because the funds are granted by the respective university. The court also ruled out the payment of special operating income from a third party, as there was no reason for this due to the corporate relationship.