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Steuerliche Anreize bei Einführung von Real Estate Investment Trusts in Deutschland

Steuerliche Anreize bei Einführung von Real Estate Investment Trusts in Deutschland

          
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About the Book

Magisterarbeit aus dem Jahr 2006 im Fachbereich Jura - Steuerrecht, Note: summa cum laude, Johann Wolfgang Goethe-Universität Frankfurt am Main, Sprache: Deutsch, Abstract: "Mensch: ein merkwürdiges Wesen. Er arbeitet immer härter für das Privileg, immer höhere Steuern zahlen zu dürfen". Dieser Spruch ist im Bereich der Einkommensteuer zweifellos zu bejahen. Unter dem Begriff Steuer sind aber sämtliche Steuerarten zu verstehen, wobei sich ein gemeinsames Merkmal des Steuerzahler-Verhaltens herauskristallisiert hat: das Streben nach Steueroptimierung. Die Menschen - mit Hilfe von Steuerberatern und Rechtsanwälten - arbeiten immer härter an der Ausarbeitung von solchen Lösungen und Modellen, bei deren Anwendung die Steuerpflichtigen mehr für sich einbehalten dürfen und weniger an den Staat in Form von Steuern bezahlen müssen. Diese Tendenz ist insbesondere an dem Anlagemarkt zu bemerken. Das System der Besteuerung von Wertpapier- und Immobilienanlagen wird mit der Zeit immer komplexer, so dass immer neue Steuersparmodelle ausgearbeitet werden müssen. Immobilien - als besondere Form der Kapitalanlage - verkörpern erhebliche steuerpflichtige Werte. Die auf Immobilien anfallende Steuer - insbesondere bei Veräußerung oder Erwerb der Immobilien - bedeutet meistens eine besonders große finanzielle Belastung für die Investoren, so dass die Immobilien selten ihren Eigentümer wechseln. Im Endeffekt ist die Stagnation des deutschen Immobilienmarktes in einem erheblichen Umfang auch steuerbetrieben. Die Ergebnisse der politischen und wissenschaftlichen Diskussionen sind eindeutig: der deutsche Immobilienmarkt braucht neuen Schwung nach internationalem Vorbild. Die zur Zeit am deutschen Immobilienanlagemarkt zur Verfügung stehenden indirekten Immobilienanlageformen - offene und geschlossene Immobilienfonds sowie Immobilien-Aktiengesellschaften - bieten keine ausreichende Attraktivität für in- und ausländische Investoren. Die Rahmen zur Etablierung einer neuen Immobilien-An


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Product Details
  • ISBN-13: 9783638688628
  • Publisher: Grin Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Width: 148 mm
  • ISBN-10: 3638688623
  • Publisher Date: 25 Jul 2007
  • Height: 210 mm
  • No of Pages: 96
  • Series Title: German
  • Weight: 136 gr


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Steuerliche Anreize bei Einführung von Real Estate Investment Trusts in Deutschland
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Steuerliche Anreize bei Einführung von Real Estate Investment Trusts in Deutschland
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