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Schiffsbeteiligungen: Insbesondere unter den Aspekten der Renditeorientierung

Schiffsbeteiligungen: Insbesondere unter den Aspekten der Renditeorientierung

          
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About the Book

Inhaltsangabe: Einleitung: In der Jahrhunderte alten Tradition des Seehandels war es nur wenigen wohlhabenden Kaufleuten vergönnt sich allein ein Handelsschiff kaufen zu können. So bildeten sich bereits im zwölften Jahrhundert Handelszusammenschlüsse aus denen dann die Hanse hervorging. Im Zuge dieser Entwicklung schlossen sich in einigen Städten Kaufleute zusammen um gemeinsam eine Kogge zu kaufen und auf Handelsfahrt gen Novgorod zu verschicken. Die hohen Gewinne bei erfolgreicher Rückkehr mit einer Ladung voller Pelze reizten schon damals die hohen Risiken einzugehen und nicht wenige landeten nach Fehlschlägen gar im, in jener Zeit üblichen, Schuldturm. Auch die mächtigen mediterranen Seerepubliken, beispielsweise Venedig und Genua, gründeten ihren Reichtum auf den Seehandel, der von einflussreichen Händlerfamilien kontrolliert wurde. Dort entwickelten sich, unterstützt vom Aufstieg der Bankhäuser im heutigen Norditalien, erste Beteiligungen am Seehandel. So konnten in Genua Waren vor eintreffen des transportierenden Schiffes günstiger gekauft werden, ging das Schiff jedoch unter war das eingesetzte Geld verloren. Im Laufe der Zeit und Handelsbeziehungen zwischen mediterranen und hanseatischen Händlern vermischten sich die Formen des Seehandels, darunter entstand eine eher passive Partizipation, finanzielle Risikoübernahme und Beteiligung am Schiff selbst. Die Vorläufer der Schiffsbeteiligungen unserer Zeit waren entstanden. Die hanseatische Tradition wird in Prospekten zu heutigen Schiffsbeteiligungen und Schiffsfonds gerne bemüht um die oft zitierte 'Sehnsucht des Menschen nach der See' zu wecken, das Produkt zu emotionalisieren und damit letztlich Investoren zu locken. Zusammenfassung: Schiffsbeteiligungen sind nach wie vor eine Anlage bei der steuerliche Aspekte eine besondere Bedeutung haben. Die Unterschiede zwischen Vor- und Nach- Steuer-Rendite sind selbst beim Spitzensteuersatz gering, da der Gewinn pauschal nach der Schiffstonnage berechnet wird.


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Product Details
  • ISBN-13: 9783838692135
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Insbesondere unter den Aspekten der Renditeorientierung
  • Width: 148 mm
  • ISBN-10: 3838692136
  • Publisher Date: 02 Jan 2006
  • Height: 210 mm
  • No of Pages: 120
  • Spine Width: 7 mm
  • Weight: 168 gr


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