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Die Anwendung Des 6 Aussensteuergesetz (Astg) Zur Wegzugsbesteuerung Naturlicher Personen

Die Anwendung Des 6 Aussensteuergesetz (Astg) Zur Wegzugsbesteuerung Naturlicher Personen

          
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About the Book

Die Grunde fur die Verlegung eines Wohnsitzes konnen sehr vielfaltig sein und oftmals hat man wahrend der Organisations- und Umzugsphase andere Dinge im Blick, als sich uber ergebende steuerliche Folgen Gedanken zu machen. Das ist unter anderem auch dem Umstand geschuldet, dass die steuerlichen Folgen eines Umzugs uberschaubar sind und man nur geringfugig tatig werden muss, zumindest solange man die Bundesrepublik Deutschland nicht verlasst. Plant eine naturliche Person jedoch den Wohnsitz uber die Grenze hinweg in ein anderes Land zu verlegen, so gewinnt die steuerliche Wurdigung des Sachverhalts an Relevanz, da sich unter Umstanden Rechtsfolgen ergeben, die einen starken finanziellen Einfluss haben konnen. Fur Falle, in denen eine naturliche Person ihren Wohnsitz oder gewohnlichen Aufenthalt ins Ausland verlegt, gilt es zu prufen, ob diese naturliche Person bereits 10 Jahre in Deutschland unbeschrankt steuerpflichtig war/ist und ob sie Anteile in Hohe von mindestens 1% des gezeichneten Kapitals an einer Korperschaft halt. Ist das der Fall, so sind die Tatbestandsvoraussetzungen des 6 AStG erfullt und als dessen Rechtsfolge kommt es zu einer fiktiven Verausserung dieser Anteile. Es entsteht somit ein steuerpflichtiger Verausserungsgewinn, dem kein Liquiditatszufluss zugrunde liegt. Da diese Rechtsfolge gegen die Niederlassungsfreiheit verstosst und aufgrund einer fehlenden Rechtfertigung EU-rechtswidrig ist, wurde 6 AStG 2006 umfangreich neu geregelt. Unter anderem kommt es durch die Neuregelung zu unterschiedlichen Stundungsregelungen fur Lander, die innerhalb der EU liegen und sog. Drittstaaten, also Lander ausserhalb der EU bzw. des EWR, um EU-Rechtskonformitat zu schaffen. Trotz der Neuregelung im Jahre 2006 durch das SEStEG (Gesetz uber steuerliche Begleitmassnahmen zur Einfuhrung der Europaischen Gesellschaft und zur Anderung weiterer steuerrechtlicher Vorschriften), ist die Vorschrift nicht frei von Bedenken. Es gibt vielerlei Kritik und Unklarheiten, die vonseiten der Finanzverwaltung beseitigt werden mussen. In der Publikation von Kevin Blum werden Tatbestandsvoraussetzungen und Rechtsfolgen der sog. Wegzugsbesteuerung thematisiert, kritisch hinterfragt und es werden Gestaltungsmoglichkeiten aufgezeigt.


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Product Details
  • ISBN-13: 9783896736970
  • Publisher: Duncker & Humblot
  • Publisher Imprint: Duncker & Humblot
  • Height: 211 mm
  • No of Pages: 126
  • Series Title: Meyer=stiftung
  • Weight: 217 gr
  • ISBN-10: 3896736973
  • Publisher Date: 01 Jun 2015
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Width: 150 mm


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