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Steuerliche Behandlung der Vermögensübertragung gegen Versorgungsleistungen

Steuerliche Behandlung der Vermögensübertragung gegen Versorgungsleistungen

          
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About the Book

Diplomarbeit aus dem Jahr 2005 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Hochschule Fulda, Sprache: Deutsch, Abstract: In den kommenden Jahren steht eine Vielzahl von Vermögensübertragungen von der älteren auf die jüngere Generation bevor, denn die durchaus vermögensstarke Nachkriegsgeneration befindet sich bereits in einem fortgeschrittenen Alter. Das Geben mit warmer Hand sei seliger als das Geben mit kalter Hand, heißt es hierzu passend im Volksmund. Allerdings sollte die Übertragung von Vermögen im Rahmen der vorweggenommenen Erbfolge gut durchdacht sein, denn wer seinen Besitz ohne Einschränkung überträgt, verliert sämtliche seiner Rechte und Vermögenspositionen - etwa das Wohnrecht oder die Erträge aus Wertpapieren. In vielen Fällen benötigt der Übergeber aber noch die Erträge aus dem zu übertragenden Vermögen, um seinen Lebensabend zu finanzieren. Eine Möglichkeit, um dieses Ziel zu erreichen, bietet die Übertragung von Vermögen gegen Zahlung von regelmäßigen Versorgungsleistungen an den Übergeber bis an dessen Lebensende durch den Übernehmer. Dieses Buch gibt Ihnen einen ausführlichen Einblick in das steuerliche Gestaltungsmodell der "Vermögensübertragung gegen Versorgungsleistungen". Insbesondere die Entwicklung der Rechtsprechung und die Auffassung der Finanzverwaltung werden dabei kritisch durchleuchtet. Anhand von verständlichen Praxisbeispielen werden Ihnen verschiedene Gestaltungsmöglichkeiten dargelegt, wobei sämtliche Vermögensarten (insbesondere Betriebe, Immobilien und Grundstücke, Wertpapiervermögen) Berücksichtigung finden. Das Buch richtet sich nur an Personen, die in naher Zukunft ihr Vermögen übertragen wollen. Besonders für die Steuerberatungsbranche eignet sich dieses Werk, um Mandanten eine passende Beratung für die geplante Vermögensübertragung zu geben.


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Product Details
  • ISBN-13: 9783638708340
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Width: 148 mm
  • ISBN-10: 3638708349
  • Publisher Date: 10 Aug 2007
  • Height: 210 mm
  • No of Pages: 124
  • Series Title: German
  • Weight: 172 gr


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Steuerliche Behandlung der Vermögensübertragung gegen Versorgungsleistungen
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