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Liabilities to affiliated companies, of which to silent partners

Name	bs.eqLiab.liab.assocComp.SilentPartner
Namespace	http://www.xbrl.de/taxonomies/de-gaap-ci-2021-04-14
Prefix	de-gaap-ci
Data type	xbrli:monetaryItemType
Period type	instant
Substitution Group	xbrli:item
Balance	credit
Nillable	True
Abstract	False

Labels

Text	Lang	Role	Container role
Verbindlichkeiten gegenüber verbundenen Unternehmen, davon gegenüber stillen Gesellschaftern	de	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
davon gegenüber stillen Gesellschaftern	de	http://www.xbrl.org/2003/role/terseLabel	http://www.xbrl.org/2003/role/link
Liabilities to affiliated companies, of which to silent partners	en	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
Liabilities to silent partners	en	http://www.xbrl.org/2003/role/terseLabel	http://www.xbrl.org/2003/role/link
Aus Sicht der Finanzverwaltung liegt bei Einlagen typisch stiller Gesellschafter Fremdkapital auf Ebene des Inhabers des Handelsgewerbes vor. Einlagen atypisch stiller Gesellschafter sind nicht in der Steuerbilanz des Inhabers des Handelsgewerbes, sondern in der Steuerbilanz der Mitunternehmerschaft im Eigenkapital des Mitunternehmers unter der Position „Kapitalanteile der Kommanditisten und sonstigen haftungsbeschränkten Mitunternehmer“ zu entwickeln. Lediglich der Gewinnanteil des atypisch stillen Gesellschafters ist in der Steuerbilanz der atypisch stillen Gesellschaft als Verbindlichkeit auszuweisen (§ 167 Abs. 2 HGB) unter der Position „Verbindlichkeiten gegenüber Kommanditisten einer Kommanditgesellschaft und sonstigen Teilhaftern (z.B. atypisch still Beteiligten)“.	de	http://www.xbrl.org/2003/role/definitionGuidance	http://www.xbrl.org/2003/role/link

References

Name	Value	Role
disabledCalcMinClassification	true	http://www.xbrl.org/2003/role/reference
legalFormEU	true	http://www.xbrl.org/2003/role/mandatoryDisclosureRef
legalFormKSt	true	http://www.xbrl.org/2003/role/mandatoryDisclosureRef
legalFormPG	true	http://www.xbrl.org/2003/role/mandatoryDisclosureRef
typeOperatingResult	neutral	http://www.xbrl.org/2003/role/mandatoryDisclosureRef
fiscalRequirement	Mussfeld	http://www.xbrl.org/2003/role/mandatoryDisclosureRef

Related Child Concepts

	Name	Relation Type	Role
	Liabilities to affiliated companies, of which to silent partners, of which miscellaneous other `de-gaap-ci:bs.eqLiab.liab.assocComp.SilentPartner.misc`	parent-child	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCases
	Liabilities to affiliated companies, of which to silent partners, of which to silent atypical partners with trade income `de-gaap-ci:bs.eqLiab.liab.assocComp.SilentPartner.atyp`	parent-child	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCases
	Liabilities to affiliated companies, of which to silent partners, of which to silent typical partners with passive income `de-gaap-ci:bs.eqLiab.liab.assocComp.SilentPartner.typ`	parent-child	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCases
	Liabilities to affiliated companies, of which to silent partners, of which miscellaneous other `de-gaap-ci:bs.eqLiab.liab.assocComp.SilentPartner.misc`	domain-member	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCasesTableBalanceSheetForProfitOrganisationsAndUtilities
	Liabilities to affiliated companies, of which to silent partners, of which to silent atypical partners with trade income `de-gaap-ci:bs.eqLiab.liab.assocComp.SilentPartner.atyp`	domain-member	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCasesTableBalanceSheetForProfitOrganisationsAndUtilities
	Liabilities to affiliated companies, of which to silent partners, of which to silent typical partners with passive income `de-gaap-ci:bs.eqLiab.liab.assocComp.SilentPartner.typ`	domain-member	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCasesTableBalanceSheetForProfitOrganisationsAndUtilities
	Liabilities to affiliated companies, of which to silent partners, of which to silent typical partners with passive income `de-gaap-ci:bs.eqLiab.liab.assocComp.SilentPartner.typ`	parent-child	http://www.xbrl.de/taxonomies/de-gaap-ci/role/balanceSheet
	Liabilities to affiliated companies, of which to silent partners, of which miscellaneous other `de-gaap-ci:bs.eqLiab.liab.assocComp.SilentPartner.misc`	parent-child	http://www.xbrl.de/taxonomies/de-gaap-ci/role/balanceSheet
	Liabilities to affiliated companies, of which to silent partners, of which to silent atypical partners with trade income `de-gaap-ci:bs.eqLiab.liab.assocComp.SilentPartner.atyp`	parent-child	http://www.xbrl.de/taxonomies/de-gaap-ci/role/balanceSheet
	Liabilities to affiliated companies, of which to silent partners, of which to silent typical partners with passive income `de-gaap-ci:bs.eqLiab.liab.assocComp.SilentPartner.typ`	summation-item	http://www.xbrl.de/taxonomies/de-gaap-ci/role/balanceSheet
	Liabilities to affiliated companies, of which to silent partners, of which miscellaneous other `de-gaap-ci:bs.eqLiab.liab.assocComp.SilentPartner.misc`	summation-item	http://www.xbrl.de/taxonomies/de-gaap-ci/role/balanceSheet
	Liabilities to affiliated companies, of which to silent partners, of which to silent atypical partners with trade income `de-gaap-ci:bs.eqLiab.liab.assocComp.SilentPartner.atyp`	summation-item	http://www.xbrl.de/taxonomies/de-gaap-ci/role/balanceSheet

Related Parent Concepts

	Name	Relation Type	Role
	Liabilities to affiliated companies `de-gaap-ci:bs.eqLiab.liab.assocComp`	parent-child	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCases
	Liabilities to affiliated companies `de-gaap-ci:bs.eqLiab.liab.assocComp`	domain-member	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCasesTableBalanceSheetForProfitOrganisationsAndUtilities
	Liabilities to affiliated companies `de-gaap-ci:bs.eqLiab.liab.assocComp`	parent-child	http://www.xbrl.de/taxonomies/de-gaap-ci/role/balanceSheet
	Liabilities to affiliated companies `de-gaap-ci:bs.eqLiab.liab.assocComp`	summation-item	http://www.xbrl.de/taxonomies/de-gaap-ci/role/balanceSheet