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Eine kritische Analyse der Neuregelung des Mantelkaufs gem. § 8c KStG

Eine kritische Analyse der Neuregelung des Mantelkaufs gem. § 8c KStG

          
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About the Book

Bachelorarbeit aus dem Jahr 2009 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Universität Paderborn (Lehrstuhl für Unternehmensbesteuerung und Steuerlehre), Sprache: Deutsch, Abstract: Verschiedene Arten von Unternehmenstransaktionen wie Unternehmenskäufe, -verkäufe und -übernahmen beeinflussen und prägen das ökonomische Geschehen in Deutschland. Sobald bei diesen Unternehmensumstrukturierungen Gesellschaften mit nicht genutzten Verlustvorträgen existieren und übertragen werden, sind bestimmte steuergesetzliche Regelungen zu berücksichtigen. Anlässlich des Unternehmensteuerreformgesetzes 2008, wurde am 14.08.2007 eine neue Vorschrift bezüglich der Verlustabzugsbeschränkung von Körperschaften erlassen. Diese Regelung wurde am 17.08.2007 im Bundesgesetzblatt I Nr. 40 veröffentlicht. Hintergrund der Vorschrift von § 8c KStG ist es, wie bei der Vorgängerregelung des § 8 Abs. 4 KStG, dass einst Kapitalgesellschaften gegründet oder erworben wurden, nur um Verluste zu generieren und die Kapitalgesellschaft, deren Wert einzig aus Verlustvorträgen bestand, noch mit Gewinnen zu veräußern. Sowohl diese ungerechtfertigte Nutzung als auch der Handel mit Verlustvorträgen wurde und wird als Mantelkauf bezeichnet. Insbesondere durch die Schwierigkeit der Anwendung in punkto Betriebsvermögenszuführung des § 8 Abs. 4 KStG sah der Gesetzgeber die Notwendigkeit, die Regelungen des Mantelkaufs zu novellieren. Die neue Rechtslage in § 8c KStG knüpft den Untergang steuerlicher Verluste nun allein an die Übertragung von Anteilen. Zugrunde liegender Gedanke der Neuregelung ist also die Änderung der wirtschaftlichen Identität einer Gesellschaft durch das Engagement eines neuen Anteilseigners. Die Problematik der Mantelkaufregelung unterliegt fortlaufender Aktualität. Mitte vergangenen Jahres verabschiedete der Gesetzgeber das Gesetz zur Modernisierung der Rahmenbedingungen für Kapitalbeteiligungen, in welchem er Anpassungen der Vorschrift § 8c KStG vornahm. Zur Bekä


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Product Details
  • ISBN-13: 9783640462216
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3640462211
  • Publisher Date: 08 Nov 2009
  • Height: 210 mm
  • No of Pages: 68
  • Series Title: German
  • Weight: 100 gr


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Eine kritische Analyse der Neuregelung des Mantelkaufs gem. § 8c KStG
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