Uniform Outreach Doesn't Automatically Mean Joint Business

The BFH had to decide on April 14, 2005 (re XI R 82/03), on the disagreement between an office partnership (Bürogemeinschaft) regarding two attorneys and a tax advisor with their local tax office. All three professionals had their own businesses running from the same office space. They addressed and marketed to the public with the same company name, using the same letterhead, but their individual income went to individual accounts. As one attorney wanted to leave the partnership, he sold his share for € 425,000 to the tax consultant.

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https://www.vonengelhardt.com/en/german-legal-news/business-tax-news-miscellanious/308-uniform-outreach-doesnt-automatically-mean-joint-business