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Personenunternehmen in der Nachfolgeplanung

Personenunternehmen in der Nachfolgeplanung

          
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About the Book

Inhaltsangabe: Gang der Untersuchung: Mehr als drei Viertel aller deutschen Unternehmen sind Personenunternehmen (s. Punkt 1.1). In allen diesen Unternehmen stellt sich früher oder später einmal die Nachfolgefrage; sei es aus altersbedingten, gesundheitlichen oder sonstigen Gründen. Doch tatsächlich haben nur ein Viertel aller deutscher Personen, egal ob Unternehmer oder Nichtunternehmer, ein Testament errichtet (s. Punkt 1.3). Die Gründe für dieses Hinausschieben der Nachfolgeplanung werden im ersten Gliederungspunkt der Arbeit erläutert, genauso wie die Probleme, die sich bei der Planung ergeben. Im zweiten Teil der Arbeit werden die erbrechtlichen Grundlagen erläutert, die die Basis für jedes Nachfolgekonzept bilden. Hierbei wird insbesondere auf die gesetzliche Erbfolge, die verschiedenen Arten der Verfügung von Todes wegen, die Rechtsgeschäfte unter Lebenden auf den Todesfall, das Pflichtteilsrecht sowie die Erbenhaftung eingegangen. Nachdem die Grundlagen des Erbrechts erläutert wurden, wird die gesellschaftsrechtliche Komponente der Unternehmensnachfolge dargelegt. Hier gibt es je nach Rechtsform teils unerwünschte Konsequenzen eines Erbfalles, die durch geschickte Gestaltungen im Gesellschaftsvertrag individuell modifiziert werden können. Ein wesentlicher Teil dieser Arbeit bildet die steuerrechtliche Komponente. Im Bereich der Erbschaftsteuer wird aufgezeigt, wie die Erbschaftsteuer berechnet wird, und welche Vergünstigungen der Gesetzgeber für Betriebsvermögen bietet. Auch die oft unterschätzten einkommensteuerlichen Wirkungen der Nachfolge werden herausgestellt. Hierbei wird danach unterschieden, ob es zur Unternehmensveräußerung, Unternehmensaufgabe, vorweggenommenen Erbfolge oder zur Erbauseinandersetzung kommt. Nach Klärung der erbrechtlichen, gesellschaftsrechtlichen und steuerrechtlichen Rahmenbedingungen, werden im fünften Teil der Arbeit sechs Gestaltungsinstrumente vorgestellt, die versuchen, die Vorteile der einzelnen Rechtsgebiete zu verknüp


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Product Details
  • ISBN-13: 9783838684802
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Width: 148 mm
  • ISBN-10: 383868480X
  • Publisher Date: 09 Dec 2004
  • Height: 210 mm
  • No of Pages: 120
  • Series Title: German
  • Weight: 168 gr


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