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Steuerliche Auswirkungen von Vermächtnissen im Einkommen- und Erbschaftsteuerrecht

Steuerliche Auswirkungen von Vermächtnissen im Einkommen- und Erbschaftsteuerrecht

          
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About the Book

Masterarbeit aus dem Jahr 2020 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Hochschule Fulda (Fachbereich für Wirtschaft), Veranstaltung: Erbschaftsteuerrecht, Sprache: Deutsch, Abstract: Das Ziel der vorliegenden Arbeit liegt darin, dem Leser einen ganzheitlichen Überblick über Legate, als testamentsgestaltendes Instrument, zu geben. Sowohl zivilrechtliche, als insbesondere auch ertragsteuerliche Faktoren dieser facettenreichen Variante der Unternehmensnachfolgegestaltung sollen hierfür genauer beleuchtet werden. Ein Schwerpunkt lag auf der Untersuchung, ob und inwieweit Einkommen- und oder Erbschaftsteuer im Zuge einer Vermächtniserfüllung ausgelöst wird. Folgende Hypothesen dienten hierbei als Grundlage: Einerseits bietet die Flexibilität eines Vermächtnisses die Chance Erbschaftsteuer in beträchtlichem Maß zu verringern. Andererseits bergen unüberlegte Verteilungsentscheidungen im Testament erhebliche einkommensteuerliche Risiken. Um dies herauszufinden, wurde eine qualitative Untersuchung durchgeführt, dergestalt dass vorhandene Fachliteratur gesichtet und ausgewertet wurde. Folgendes sei vorangestellt: Die Vermögensnachfolge per Erbfolge gehorcht starren Regeln. Der Nachfolger muss das Vermögen des Erblassers so nehmen, wie es dem Erblasser gehört hat. Demgegenüber ist die Vermögensnachfolge durch ein Vermächtnis deutlich flexibler: Der Vermächtnisnehmer kann Vermögen erhalten, das kein Teil des Erblasservermögens war, ihm können als Anstatt-Zuwendungen Surrogate vorhandener Vermögensgegenstände zugewendet werden. Daraus ergeben sich vielfältige Möglichkeiten, auf die Erbschaftsteuer gestalterisch Einfluss zu nehmen. Die Erläuterungen zum Erbrecht beschränken sich hierbei darauf, Zusammenhänge und Strukturen anschaulich zu vermitteln, die für das Verständnis der Gesamtthematik notwendig sind. Auf die Schilderung einzelfallspezifischer Details oder juristischer Fein- und Exaktheiten wird bewusst verzichtet und gegebenenfalls auf weit


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Product Details
  • ISBN-13: 9783346377579
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 106
  • Spine Width: 6 mm
  • Width: 148 mm
  • ISBN-10: 3346377571
  • Publisher Date: 15 Jun 2021
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 149 gr


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Steuerliche Auswirkungen von Vermächtnissen im Einkommen- und Erbschaftsteuerrecht
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Steuerliche Auswirkungen von Vermächtnissen im Einkommen- und Erbschaftsteuerrecht
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