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Einkommensteuerliche Verlustentstehung und -nutzung bei Personengesellschaften

Einkommensteuerliche Verlustentstehung und -nutzung bei Personengesellschaften

          
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About the Book

Bachelorarbeit aus dem Jahr 2023 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,3, Hochschule Niederrhein in Mönchengladbach (Steuern und Wirtschaftsprüfung), Sprache: Deutsch, Abstract: Zunächst werden im ersten Grundlagenkapitel die zivil bzw. handelsrechtlichen Grundlagen der KG und insb. ihrer Gesellschafter dargelegt. Dabei sind zunächst die Behandlung von Gewinnen und Verlusten, die Kapitalkontensystematik, die Verlustentstehung- und Verteilung sowie die Entnahmerechte von Voll- und Teilhafter darzustellen. Danach werden die unterschiedlichen Haftungsverhältnisse von Voll- und Teilhaftern der KG aufgeführt. Im das Zivil- und Handelsrecht abschließenden Unterkapitel werden außerdem die Formen des Gesellschafterwechsels weiter behandelt. Im zweiten Grundlagenkapitel werden die steuerrechtlichen Grundlagen erläutert. Zunächst wird der Verlustabzug nach § 10d EStG vorgestellt, unter dem die Vollhafter regelmäßig zu subsummieren sind. Anschließend wird der Regelungskomplex der Verlustbeschränkungen des § 15a EStG, der die Teilhafter umfasst, anhand von Literatur und Rechtsquellen systematisch vorgestellt sowie die Besonderheiten, die sich bei doppelstöckigen und vermögensverwaltenden Personengesellschaften ergeben. Dabei werden die Abs. 4 und 5 des § 15a EStG aufgrund ihrer Nähe zur AO bzw. ihrem Aufzählungscharakter nicht gesondert behandelt. Die bilanziellen und steuerlichen Grundlagen, die die laufende Besteuerung der Gesellschafter einer Personengesellschaft insbesondere Ergänzungsbilanzen betreffen, sollen dabei als bekannt vorausgesetzt werden. Die neben § 15a EStG zusätzlich existierende Missbrauchsvorschrift § 15b EStG wird dabei nicht behandelt. Im ersten Hauptkapitel werden die Übertragungsmöglichkeiten von Mitunternehmeranteilen mit negativem Kapitalkonto unterschieden nach Voll- und Teilhafter sowie nach den Folgen für Überträger und Übernehmer. Diese werden nach entgeltlicher, unentgeltlicher und teilentgeltlicher Übertragung


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Product Details
  • ISBN-13: 9783346876812
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 76
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3346876810
  • Publisher Date: 17 May 2023
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 109 gr


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