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Einsatz einer Kapitalgesellschaft als Holding für Immobilieninvestments. Ein ertragsteuerliches Gestaltungsmodell

Einsatz einer Kapitalgesellschaft als Holding für Immobilieninvestments. Ein ertragsteuerliches Gestaltungsmodell

          
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About the Book

Masterarbeit aus dem Jahr 2022 im Fachbereich Jura - Steuerrecht, Note: 1,3, Hochschule für Wirtschaft und Recht Berlin, Sprache: Deutsch, Abstract: Zentrales Ziel dieser Arbeit ist es, die Heranziehung einer Kapitalgesellschaft (KapGes) in der Funktion einer Holding für Immobilieninvestitionen als steuerliche Gestaltungsmöglichkeit für Bestands-, als auch Neuinvestoren darzustellen und die damit verbundenen ertragsteuerlichen Chancen und Risiken unter der Berücksichtigung aktueller Gesetzesänderungen herauszuarbeiten. Darüber hinaus werden, durch den Vergleich mit einer Personengesellschaft (PersGes) für Immobilieninvestments, Möglichkeiten zur Optimierung aufgezeigt, welche sich durch aktuelle Gesetzesänderung im Körperschaftsteuerrecht ergeben. Für den Vergleich einer Immobilieninvestition durch eine PersGes, - wird sich in der Arbeit auf die gewerblich geprägte GmbH & Co. KG als Rechtsform begrenzt. Der Vergleich mit der gewerblich geprägten GmbH & Co. KG wurde bewusst gewählt, da sich sowohl die Tätigkeiten (Immobilien im Bestand halten und veräußern) als auch die Haftungsaspekte bei beiden Rechtsformen bzw. Strukturen vergleichen lassen und durch eine mögliche Option zur Körperschaftsbesteuerung optimieren lassen. Die Arbeit bezieht sich grundsätzlich auf die Anlageklasse der Wohnimmobilien. Die vorliegende Arbeit lässt sich in drei Teilabschnitte untergliedern, welche sich in den einzelnen Abschnitten am Lebenszyklus einer Immobilie orientieren. Zunächst wird eine Gestaltungsmöglichkeit durch eine KapGes als Holding erörtert. Dabei wird auf die einzelnen Ebenen der Struktur eingegangen. Ebenfalls wird die damit einhergehende Steuerbelastung bei den Vorgängen der laufenden Besteuerung, Veräußerung und Ausschüttung an die natürliche Person als Gesellschafter auf oberster Ebene erörtert. Im zweiten Teil werden die steuerlichen Aspekte einer gewerblich geprägten GmbH & Co. KG bei Immobilieninvestments erörtert, um dann im letzten Teil eine Möglichkeit aufzuze


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Product Details
  • ISBN-13: 9783346886811
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 84
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3346886816
  • Publisher Date: 16 Apr 2023
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 122 gr


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Einsatz einer Kapitalgesellschaft als Holding für Immobilieninvestments. Ein ertragsteuerliches Gestaltungsmodell
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