Home > Society & social sciences > Education > History of education > Auswirkungen der Steuergesetzänderung vom 04.03.1999 auf den Vertrieb von geschlossenen Immobilienfonds
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Auswirkungen der Steuergesetzänderung vom 04.03.1999 auf den Vertrieb von geschlossenen Immobilienfonds

Auswirkungen der Steuergesetzänderung vom 04.03.1999 auf den Vertrieb von geschlossenen Immobilienfonds

          
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About the Book

Inhaltsangabe: Einleitung: „Wer die Pflicht hat, Steuern zu zahlen, hat auch das Recht, Steuern zu sparen!" - Unter diesem Motto wurden in den letzten Jahren große Summen in geschlossene Fonds investiert. Um Abschreibungsmöglichkeiten, die das zu versteuernde Einkommen verringern, auszunutzen, werden die verschiedensten Anlagemöglichkeiten entwickelt. So werden z.B. Leasingfondsmodelle konzipiert, deren Objekte u.a. Flugzeuge, Schiffe und Filme sind. Die Steuergesetzänderungen (wirksam seit dem 01.01.1999) schneiden diese Abschreibungsmöglichkeiten immer mehr ein. War es bis 1998 noch möglich, sein Einkommen bis auf 0 zu senken, so besteht diese Möglichkeit fortan nicht mehr. Besonders gravierende Auswirkungen hat der neue § 2b EStG, dieser gilt für Verlustzuweisungsmodelle, die Objekte nach dem 04.03.1999 erworben haben und verbietet die Verrechnung von Verlusten aus Verlustzuweisungsgesellschaften mit anderen Einkünften. Auf seinen genauen Inhalt geht der Autor während der Diplomarbeit ein. Es gibt bis zum Jahre 2001 eine Übergangszeit, d.h. Fondsmodelle die vor dem 05.03.1999 eine objektiv erkennbare Investitionsentscheidung getroffen haben, können noch Verluste nach altem Recht geltend machen. Anleger können sich noch bis zum 01.01.2001 an diesen Modellen beteiligen. Die Auswirkungen des § 2b EStG für zukünftige steuerorientierte geschlossene Fonds stehen aber noch nicht fest. Einige Experten sehen das generelle Ende für geschlossene Immobilienfonds gekommen, weil sich die Fonds mit Verlustzuweisungen zunehmend schlechter verkaufen werden, wenn der Anleger die Verluste nicht mehr mit anderen Einkunftsarten verrechnen kann. Und gerade diese Steuerminderungen waren in der Vergangenheit das überzeugende Verkaufargument für geschlossene Immobilienfonds. Der Autor setzt sich während der Arbeit mit folgenden Fragen auseinander: Steht die Branche der Geschlossenen Immobilienfonds vor dem Aus? Welche Auswirkungen hatte die Steuergesetzänderung auf den Vertrieb von


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Product Details
  • ISBN-13: 9783838629186
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3838629183
  • Publisher Date: 06 Dec 2000
  • Height: 210 mm
  • No of Pages: 80
  • Series Title: German
  • Weight: 118 gr


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Auswirkungen der Steuergesetzänderung vom 04.03.1999 auf den Vertrieb von geschlossenen Immobilienfonds
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