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Besteuerung von Investmentfonds und ihrer Anleger nach dem neuen Investmentsteuergesetz

Besteuerung von Investmentfonds und ihrer Anleger nach dem neuen Investmentsteuergesetz

          
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About the Book

Masterarbeit aus dem Jahr 2018 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Universität Osnabrück (Fachgebiet Bilanz-, Steuer- und Prüfungswesen), Sprache: Deutsch, Abstract: Das Ziel der vorliegenden Arbeit ist es, die Besteuerung von (Publikums-)Investmentfonds und ihrer Anleger nach dem neuen Investmentsteuergesetz darzustellen. Mithilfe eines Fallbeispiels soll darüber hinaus aufgezeigt werden, wie sich die neue Investmentbesteuerung auf die Steuerlast des (Publikums-)Investmentfonds sowie von deren Anlegern auswirkt. Die vorliegende Arbeit besteht aus insgesamt acht Kapiteln. In Kapitel 2 werden zunächst eine Kurzcharakterisierung sowie die zivilrechtliche und steuerrechtliche Grundkonzeption eines Investmentfonds beschrieben. Anschließend befasst sich Kapitel 3 mit den Grundlagen der Investmentbesteuerung. Dazu wird zunächst im Abschnitt 3.1 das Verhältnis zum Kapitalanlagegesetzbuch dargestellt. Im nächsten Schritt beschäftigt sich Abschnitt 3.2 mit den Grundprinzipien des neuen Investmentsteuergesetzes. In Abschnitt 3.3 werden die Gründe und die Ziele der Investmentsteuerreform nahegelegt und abschließend wird in Abschnitt 3.4 der Anwendungsbereich des neuen Investmentsteuergesetzes erläutert. In Kapitel 4 findet die Darstellung der intransparenten Besteuerung von (Publikums-)Investmentfonds statt. Dazu wird in Abschnitt 4.1 zunächst ein Überblick gegeben. Darauf folgt Abschnitt 4.2 mit der Untersuchung der Besteuerung des (Publikums-)Investmentfonds mit der Körperschaftsteuer. Abschnitt 4.3 zeigt die Besonderheiten bei einer Beteiligung von steuerbegünstigten Anlegern auf, bevor in Abschnitt 4.4 die Besteuerung des (Publikums-)Investmentfonds mit der Gewerbesteuer dargestellt wird. Die Besteuerung der Anleger eines (Publikums-)Investmentfonds wird in Kapitel 5 widergespiegelt. Abschnitt 5.1 gibt zunächst einen Überblick über das Kapitel, bevor sich Abschnitt 5.2 mit den zu besteuernden Investmenterträgen aus dem (Publikums-


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Product Details
  • ISBN-13: 9783346392879
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 82
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3346392872
  • Publisher Date: 16 Mar 2021
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 118 gr


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