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Familieninterne unentgeltliche Unternehmensnachfolge einer deutschen GmbH mit dem geringsten Steueraufwand gestalten

Familieninterne unentgeltliche Unternehmensnachfolge einer deutschen GmbH mit dem geringsten Steueraufwand gestalten

          
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About the Book

Studienarbeit aus dem Jahr 2018 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Hochschule für Wirtschaft und Recht Berlin, Sprache: Deutsch, Abstract: Diese Arbeit hat zum Ziel, einen Überblick über familieninterne unentgeltliche Nachfolgemodelle zu geben. Dabei steht eine optimale steuerliche Ausgestaltung im Vordergrund. Um ein möglichst breites und praktisches Anwendungsspektrum zu erfassen, beziehen sich Beispiele auf die in Deutschland am weitest verbreitete Form der Kapitalgesellschaften - der GmbH. Die Unternehmensnachfolge ist eine sehr schwierige Lebensaufgabe, vor der viele Unternehmer nur einmal im Leben stehen. Neben strategischen Fragestellungen zeigt sich im deutschen Steuerrecht eine sehr hohe Komplexität. Dennoch steht für fast alle Unternehmer im Mittelpunkt, das eigene Vermögen ohne liquiditätsbelastende Steuerabflüsse an die nächste Generation zu übertragen. In 2017 befürchteten 23% der potenziellen Übernehmer und sogar 21% der Seniorunternehmer hohe Erbschaftssteuerbelastungen, sodass sie sich darin hemmen ließen, die Unternehmensübernahme bzw. Nachfolge zu planen. Daraus lässt sich ableiten, dass viele Unternehmer nicht wissen, welche grundsätzlichen Konzeptionen der deutsche Gesetzgeber im Schenkungs- und Erbschaftsteuerrecht anbietet. Mit dem Inkrafttreten des reformierten Erbschaftssteuer- und Schenkungssteuergesetz zum 30. Juni 2016 verfolgt die deutsche Bundesregierung das Ziel, eine verfassungskonforme Verschonung von betrieblichem Vermögen und eine rechtssichere Erhebung der Erbschaftssteuer zu gewährleisten. Dieser Praxistransferbericht beginnt in Kapitel zwei mit der Darstellung einschlägiger gesetzlicher Grundlagen und spezialisiert sich in Kapitel drei auf die gesetzlichen Voraussetzungen der unentgeltlichen Übertragung von GmbH-Anteilen. Anschließend werden verschiedene Modelle der optimalen steuerlichen Unternehmensübertragungsmöglichkeiten vorgestellt. In Kapitel sieben wird diese Arbeit durch eine Zusamm


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Product Details
  • ISBN-13: 9783668721159
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 24
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3668721157
  • Publisher Date: 03 Jun 2018
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 45 gr


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Familieninterne unentgeltliche Unternehmensnachfolge einer deutschen GmbH mit dem geringsten Steueraufwand gestalten
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