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Analyse des § 50c EStG und seiner Auswirkungen auf den Unternehmenskauf

Analyse des § 50c EStG und seiner Auswirkungen auf den Unternehmenskauf

          
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About the Book

Inhaltsangabe: Einleitung: Die fortschreitende Internationalisierung der Unternehmen und das Zusammenwachsen des Europäischen Binnenmarktes nehmen immer mehr Einfluß auf Unternehmensübertragungen. Nicht zuletzt die zahlreich bevorstehenden Übertragungen durch vorweggenommene Erbfolge oder durch altersbedingte Unternehmensaufgabe lassen die wirtschaftliche Bedeutung des Unternehmenskaufes steigen. Neben Expansionsbestrebungen gibt es noch viele weitere Motive für einen Erwerber. Zusätzlich zu den hierzu durchzuführenden primären Investitionsüberlegungen, wie z.B. der Finanzierung oder der vertraglichen Ausgestaltung, muß der Erwerber auch die steuerrechtliche Wirkung des Unternehmenskaufs beachten. Die Rentabilität einer solchen Investition hängt nicht zuletzt von einer möglichst steuergünstigen Berücksichtigung der Anschaffungskosten zusammen. Deshalb muß ein Erwerber auf das jeweils geltende Steuerrecht sowie geplante Änderungen achten. Eine bisher nur vereinzelt anzuwendende Vorschrift gewinnt seit kurzer Zeit in bestimmten Fällen des Unternehmenskaufs erheblich an Bedeutung. Um die Einmalbesteuerung der Gewinne unbeschränkt steuerpflichtiger KapG sicherzustellen, verbietet die Vorschrift des § 50c EStG die steuerliche Berücksichtigung ausschüttungsbedingter Gewinnminderungen. Ursprünglich sollte die Vorschrift lediglich das körperschaftsteuerliche Anrechnungsverfahren gewährleisten und war daher nur bei bestimmten Anteilsübertragungen zu beachten. Seit der Einführung des Abs. 11 muß § 50c EStG nunmehr ausnahmslos bei allen Erwerben von Anteilen an inländischen KapG beachtet werden. Da diese Gesetzesnorm beim Erwerber ansetzt, muß er bei derartigen Investitionsentscheidungen immer die Vorschrift des § 50c EStG beachtet werden. Die Untersuchung des § 50c EStG und seiner vielfältigen Auswirkungen beim Unternehmenskauf stellen den Schwerpunkt dieser Arbeit dar. Desweiteren werden Probleme bezüglich der Anwendung der Vorschrift und die Wirksamkeit von Gestaltungsm


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Product Details
  • ISBN-13: 9783838615202
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Width: 148 mm
  • ISBN-10: 3838615204
  • Publisher Date: 13 Apr 1999
  • Height: 210 mm
  • No of Pages: 100
  • Series Title: German
  • Weight: 140 gr


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