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Ertragsteuerliche Würdigung vermögensverwaltender Personengesellschaften im Bereich der Immobilienverwaltung

Ertragsteuerliche Würdigung vermögensverwaltender Personengesellschaften im Bereich der Immobilienverwaltung

          
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About the Book

Studienarbeit aus dem Jahr 2015 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,5, Duale Hochschule Baden-Württemberg, Stuttgart, früher: Berufsakademie Stuttgart, Sprache: Deutsch, Abstract: Gerade in Zeiten der Niedrigzinspolitik wird nicht nur in Deutschland vermehrt in "feste Werte" investiert und der Immobilienmarkt erfährt immer weiter große Wertsteigerungen. Doch nicht nur Einzelpersonen versuchen ihr Vermögen sinnvoll anzulegen - häufig werden nicht zuletzt durch Erbfälle Immobilien im Familienbesitz von einer Personenmehrheit gehalten und verwaltet. Dabei kommen verschiedenste Gesellschaftsformen in Betracht, unter anderem die der rein vermögensverwaltenden Personengesellschaften als GbR, OHG oder KG. Diese Arbeit setzt sich mit der ertragsteuerlichen Behandlung dieser Form der Personengesellschaften auseinander. Im Gegensatz zur Mitunternehmerschaft gemäß § 15 Abs. 1 S.1 Nr. 2 EStG kennt das Steuerrecht kein Gesamtkonzept zur Besteuerung rein vermögensverwaltender Personengesellschaften im Rahmen der Ertragsteuern. Vielmehr gibt es zahlreiche einzelne Normen und teils sehr ausführliche Rechtsprechung und Verwaltungsmeinungen. Zwar unterliegen Personengesellschaften weder der Einkommen- noch Körperschaftsteuerpflicht, dennoch können gesamthänderisch steuerbare Einkünfte erzielt werden. Dabei entstehen zahlreiche Fragen, die unter anderem auf die Lösung von Qualifikationskonflikte oder Zurechnungsschwierigkeiten abzielen. An vielen Stellen steht dabei die steuerliche Bruchteilsbetrachtung der vermögensverwaltenden Personengesellschaft im Mittelpunkt. Diese führt in weiten Teilen zu bedeutsamen Unterscheiden im Vergleich zur Besteuerung gewerblicher Personengesellschaften. Inwiefern dabei Vor- und Nachteile für immobilienverwaltende Personengesellschaften und deren Gesellschafter entstehen und wie sich diese Nutzen bzw. Vermeiden lassen, soll in der vorliegenden Arbeit erörtert werden, wobei der Bruchteilsbetrachtung im Vergleich zur


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Product Details
  • ISBN-13: 9783668126862
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3668126860
  • Publisher Date: 19 Jan 2016
  • Height: 210 mm
  • No of Pages: 44
  • Series Title: German
  • Weight: 68 gr


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