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Handels- und steuerrechtliche Behandlung von Spezialfonds bei institutionellen Anlegern in Deutschland

Handels- und steuerrechtliche Behandlung von Spezialfonds bei institutionellen Anlegern in Deutschland

          
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About the Book

Studienarbeit aus dem Jahr 2017 im Fachbereich BWL - Investition und Finanzierung, Note: 1,0, Fachhochschule Bonn-Rhein-Sieg in Sankt Augustin, Sprache: Deutsch, Abstract: Das Ziel der Arbeit ist es, Spezialfonds verständlicher zu machen und institutionellen Anlegern den praktischen Umgang mit Spezialfonds in der Bilanz nach handels- und steuerrechtlichen Vorschriften zu erleichtern. Dazu wird zunächst eine klare und verständliche Positionierung von Spezialfonds herausgearbeitet. Dazu werden dessen Verständnis nach KAGB, die Aufgaben einer Kapitalverwaltungsgesellschaft und Anforderungen an diese seitens der BaFin sowie wesentliche Vorteile von Spezialfonds betrachtet. Im Anschluss wird der Schwerpunkt auf die Behandlung von Fondsanteilen in der Handels- und der Steuerbilanz gelegt, dessen Kapitel entsprechend ihrem Lebenszyklus (Erwerb, Bilanzstichtag, Aus-schüttung und Thesaurierung, Verkauf) aufgegliedert ist. Das zweite Kapitel gibt eine Orientierung zur Thematik "Spezialfonds", dem etablierten Anlagevehikel für institutionelle Anleger in Deutschland, und erläutert grundlegende Begriffe. Dazu greift es den Begriff "Spezialfonds" nach KAGB auf und beschreibt dessen Entwicklungsgeschichte. Sodann werden die Unterschiede von offenen und geschlossenen Spezialfonds aufgezeigt, die entsprechend ihrem Anlagespektrum noch nach weiterführenden Kategorien differenziert werden. Im weiteren Verlauf der Arbeit werden die Aufgaben der für die Betreuung und Verantwortung des Investmentvermögens zuständigen Kapitalverwaltungsgesellschaft (KVG) erläutert sowie Anforderungen der BaFin - insbesondere an eine interne KVG - konkretisiert. Anschließend werden die Vorteile von Spezialfonds aus Sicht institutioneller Anleger dargelegt. Nach dem kompakten Einstieg ins Thema beschäftigt sich der dritte Abschnitt konkret der handels- und steuerrechtlichen Behandlung von Spezialfonds. Als Grundlage werden zunächst allgemeine Vorschriften zur Darstellung von Fondsanteilen in der Handels-


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Product Details
  • ISBN-13: 9783668445352
  • Publisher: Grin Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 91 gr
  • ISBN-10: 3668445354
  • Publisher Date: 22 Jun 2017
  • Height: 210 mm
  • No of Pages: 62
  • Spine Width: 4 mm
  • Width: 148 mm


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