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Gestaltungsalternativen der Mitarbeit von Familienangehörigen

Gestaltungsalternativen der Mitarbeit von Familienangehörigen

          
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About the Book

Inhaltsangabe: Einleitung: Klein- und Mittelunternehmen haben eine hohe volkswirtschaftliche Bedeutung für die Bundesrepublik Deutschland. Die rund 3,2 Millionen mittelständischen Unternehmen in der deutschen Wirtschaft haben im Jahr 1999: - rund 20 Millionen Menschen beschäftigt - dies entspricht 69,3% aller Arbeitnehmer. - 44,8% aller steuerpflichtigen Umsätze getätigt. - 80,0% aller Lehrlinge ausgebildet. - 57,0% zur Bruttowertschöpfung aller Unternehmen beigetragen. - 46,0% aller Bruttoinvestitionen in der Bundesrepublik Deutschland getätigt. Die Mehrzahl aller deutschen Unternehmen (94,6 %) gehört dabei zu den Mikro- und Kleinunternehmen mit bis zu 19 Beschäftigten. Die Mitarbeit von Familienangehörigen hat in diesen Unternehmen einen hohen Stellenwert. Eine Studie des Instituts für Mittelstandsforschung Bonn ergab, dass in 68,7% der untersuchten Unternehmen dieser Größenordnung Familienangehörige mitarbeiten. In Über der Hälfte (55 %) der Fälle handelt es sich dabei um die Mitarbeit des Ehepartners. Inwieweit sich durch eine Einkünfteverlagerung auf den Ehegatten Abgaben optimieren lassen, ist hierbei stets Problemstellung in der Praxis. Der Abschluss eines Arbeitsvertrages wird dabei als ein wesentliches Gestaltungselement angesehen und ist vor allem in mittelständischen Unternehmen anzutreffen. In der Regel sind es die steuerlichen Betrachtungen, die dabei Beachtung finden. Eine für die Beteiligten optimale Lösung kann aber nur unter Einbezug von Sozialversicherungsabgaben und deren späteren Leistungen gefunden werden. Dies verlangt von den Entscheidungsträgern Annahmen über verschiedene Unsicherheitsaspekte zu treffen, wie z. B. Rentenentwicklung, erwartetes Lebensalter etc. Zusätzlich gilt es, rechtsmissbrüchliche Gestaltungen auszuschließen. Hierbei sind aufgrund der rechtlichen Beziehung unter Familienangehörigen Besonderheiten im Sozialversicherungs- und Steuerrecht zu beachten. Zielsetzung der vorliegenden Arbeit ist es, ein Modell aufzustelle


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Product Details
  • ISBN-13: 9783838654195
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Width: 148 mm
  • ISBN-10: 3838654196
  • Publisher Date: 14 May 2002
  • Height: 210 mm
  • No of Pages: 110
  • Series Title: German
  • Weight: 154 gr


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