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Steuergestaltung durch die atypisch stille Beteiligung

Steuergestaltung durch die atypisch stille Beteiligung

          
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About the Book

Bei der ersten Betrachtung des Titels dieser Projektarbeit stellt sich die Frage, um welchen Gesellschaftstyp es sich hierbei handelt. Häufig sind nur die geläufigen Formen wie OHG, GbR, GmbH, AG und KG bekannt. Die atypisch stille Beteiligung ist im Gegensatz dazu eine reine Innengesellschaft und stellt eine Mischform zwischen der Personen- und Kapitalgesellschaft dar. Eine sogenannte transparente Personengesellschaft oder auch sozialrechtlich verbundene Personengemeinschaft genannt. Eine atypisch stille Gesellschaft ist auch dann eine Personengesellschaft, wenn an ihr ausschließlich Kapitalgesellschaften beteiligt sind. Diese Sonderform ermöglicht es die ertragsteuerlichen Vorteile einer Personengesellschaft mit den haftungsrechtlichen Vorteilen einer Kapitalgesellschaft zu kombinieren. Zur Veranschaulichung kann man sich als Beispiel die Errichtung der atypisch stillen Gesellschaft AB zwischen dem stillen Gesellschafter X und der GmbH AB vorstellen (Hauptanwendungsfall aus der Praxis). Das Unternehmen bleibt generell eine Kapitalgesellschaft, steuerrechtlich wird dieses aber als Mitunternehmerschaft einer Personengesellschaft zugeordnet. Daraus kann man sehr gut erkennen, dass bei der Steuergestaltung für diese Form Besonderheiten zu beachten sind, die aber durchaus zu legalen Steuerersparnissen führen können. Doch es ergeben sich nicht nur steuerliche Vorteile. Es ist nicht immer leicht, ein Darlehen bei seiner Bank zu erhalten. Dies kann durch eine atypisch stille Beteiligung, die eine höhere Renditenerzielung als ein Kredit erreichen kann, leichter ermöglicht werden. Des Weiteren kommt der Geschäftsinhaber durch diese Art an anonymes Kapital. Das Ziel wird sein, Anregungen und Tipps für den Umgang und die Gestaltung mit der atypisch stillen Gesellschaft für die Praxis zu vermitteln. Des Weiteren soll diese Gesellschaftsform transparenter im Alltag bei der steuerlichen Beratung von Mandanten eingesetzt werden.


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Product Details
  • ISBN-13: 9783961165230
  • Publisher: Lightning Source UK Ltd
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 54 gr
  • ISBN-10: 3961165238
  • Publisher Date: 25 Aug 2016
  • Height: 210 mm
  • No of Pages: 32
  • Spine Width: 2 mm
  • Width: 148 mm


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