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Rechtsform und Steuerbelastung unter besonderer Berücksichtigung der Kommanditgesellschaft auf Aktien

Rechtsform und Steuerbelastung unter besonderer Berücksichtigung der Kommanditgesellschaft auf Aktien

          
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About the Book

Diplomarbeit aus dem Jahr 2003 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Freie Universität Berlin (Steuerlehre), Sprache: Deutsch, Abstract: Seitdem der BGH in seiner Entscheidung vom 24.02.1997 die bis dahin im Schrifttum kontrovers diskutierte Frage der Zulässigkeit einer Kapitalgesellschaft als persönlich haftender Gesellschafter (phG) einer KGaA abschließend geklärt hat, erlebt die Rechtsform der KGaA in der Praxis eine gewisse Renaissance. Schwankte die Anzahl der KGaA zwischen Ende des zweiten Weltkriegs und 1997 noch kontinuierlich zwischen ca. 20 und 30, so liegt ihr Bestand für das Jahr 2000 bei ca. 150. Thema dieser Abhandlung ist, ob den gesellschaftsrechtlichen Vorteilen der KGaA Nachteile in der Besteuerung gegenüber stehen, bzw. ob die KGaA als Hybridform eventuell sogar steuerliche Vorteile gegenüber anderen Gesellschaftsformen hat, indem sie sich die jeweiligen Besonderheiten des personalistischen und kapitalistischen Besteuerungssystems zu Nutze macht. Dieser Fragestellung geht aber die andere zentrale voraus, nämlich was überhaupt die entscheidenden steuerrechtlichen und damit steuerökonomischen Unterschiede zwischen der Rechtsform der Kapitalgesellschaft und der der Personengesellschaft sind. Zu klären ist also zuerst, was die Vor- und Nachteile des personalistischen bzw. kapitalistischen Besteuerungssystems sind, und wie sich diese Vor- und Nachteile auf praktische Fragen, wie insbesondere die nach der steueroptimalen Rechtsformwahl, auswirken. Daran anknüpfend wird beantwortet, ob diese Erkenntnisse auch auf die hybride KGaA und ihre Gesellschafter übertragbar sind. Die gesetzliche und höchstrichterliche Konzeption sieht nämlich vor, dass der phG der KGaA wie ein Mitunternehmer besteuert wird. Die KGaA als Kapitalgesellschaft und die Kommanditaktionäre hingegen sollen analog zur Aktiengesellschaft besteuert werden. Somit sollte es steuerlich eigentlich irrelevant sein, ob man sich als phG (Kommanditaktionär) an ein


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Product Details
  • ISBN-13: 9783638744218
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Width: 148 mm
  • ISBN-10: 3638744213
  • Publisher Date: 24 Aug 2007
  • Height: 210 mm
  • No of Pages: 92
  • Series Title: German
  • Weight: 131 gr


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