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Mitunternehmerinitiative und -risiko in freiberuflichen Sozietäten: Unter Bezugnahme aktueller Rechtsprechung des BFH

Mitunternehmerinitiative und -risiko in freiberuflichen Sozietäten: Unter Bezugnahme aktueller Rechtsprechung des BFH

          
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About the Book

Bachelorarbeit aus dem Jahr 2016 im Fachbereich Jura - Steuerrecht, Note: 2,00, Universität Kassel, Sprache: Deutsch, Abstract: In freiberuflichen Sozietäten (Ärzte, Anwälte, Steuerberater, Ingenieure, etc.) kommt es häufig dazu, dass frische Studienabgänger einer bereits etablierten Sozietät in Form eines neuen Gesellschafters beitreten. Oftmals werden Anteile an Risiko und/oder Initiative innerhalb der Gesellschaft gegenüber dem neuen Gesellschafter in geringeren Umfang vereinbart. Hier können sich steuerrechtliche Wirkungen entfalten, die für die Sozietät unerwünscht sind. Besonders problematisch ist hier die Umwandlung der freiberuflichen Sozietät in ein Gewerbeunternehmen mit der Folge der Gewerbesteuerpflicht. Diese Arbeit beschäftigt sich mit derartigen Problemen und bietet Lösungsansätze. Diese Arbeit ist daher besonders für Freiberufler, freiberufliche Sozietäten oder solche die es werden wollen interessant. Der Autor erläutert die steuerlichen Risiken der freiberuflichen Mitunternehmerschaft in einer Sozietät in ihren Grundzügen. Sofern erforderlich wird die Argumentation des historischen sowie des aktuellen Gesetzgebers dargestellt. Hinsichtlich der Definition der Mitunternehmerinitiative und des Mitunternehmerrisikos, die eine steuerrechtliche Mitunternehmerschaft als solche qualifizieren und kennzeichnen, haben sich in der jüngsten Zeit sowohl aus der Literatur als auch der Rechtsprechung einige neuen Erkenntnisse ergeben. Daher wird diesen beiden Merkmalen ein besonderer Stellenwert in dieser Arbeit gewidmet. Sind sie nicht den Anforderungen entsprechend erfüllt, kann dies erhebliche steuerliche Nachteile für Freiberufler nach sich ziehen. Das Hauptproblem hierbei ist die sogenannte Abfärbewirkung der Einkünfte nach § 15 Abs. 3 Nr. 1 EStG, das daher einen weiteren Schwerpunkt darstellt. Ebenso werden Gestaltungshinweise gegeben, wie eine freiberufliche Sozietät mögliche Nachteile aus mangelnder Mitunternehmerinitiative und mangelndem Mitunternehmerris


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Product Details
  • ISBN-13: 9783668410275
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 68
  • Spine Width: 4 mm
  • Weight: 100 gr
  • ISBN-10: 3668410275
  • Publisher Date: 26 Apr 2017
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Unter Bezugnahme aktueller Rechtsprechung des BFH
  • Width: 148 mm


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