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Steuerliche Folgen der Verschmelzung von Kapitalgesellschaften

Steuerliche Folgen der Verschmelzung von Kapitalgesellschaften

          
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About the Book

Bachelorarbeit aus dem Jahr 2012 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Johann Wolfgang Goethe-Universität Frankfurt am Main, Sprache: Deutsch, Abstract: Das Wirtschaftsleben ist einem ständigen Wandel unterzogen. Innovationen, kon-junkturelle Entwicklungen, die Harmonisierung des EU - Rechts oder die Steuergesetzgebung haben Auswirkungen auf die Unternehmen als Teilnehmer am Wirtschaftsleben. Aus diesen Entwicklungen entstehen Chancen, aber auch Risiken, denen zu begegnen ist. Unternehmen sind keine statischen Gebilde, sie passen ihre Strukturen und Unternehmensformen entsprechend an, um ihre Ziele weiterhin erreichen zu können. Wie und in welcher Form die Unternehmen auf die geänderten Rahmenbedingungen reagieren, ist vielfältig und vor allem von den Präferenzen der Anteilseigner und deren betriebswirtschaftliche und strategische Überlegungen abhängig, z. B.: Reorganisation von Teilbereichen innerhalb eines Konzerns, um Produktionsfaktoren effizienter nutzen zu können oder Verwaltungs- und Kommunikationskosten zu reduzieren, Nutzen von Synergieeffekten und Konzentration von Ressourcen, gemeinsame Markterschließung und Nutzung von Patenten durch Unternehmen, Ausweitung der Finanzierungsbasis und Re-strukturierung nach Unternehmenskäufen. Eine Variante, um dies zu erreichen, ist die Verschmelzung von vorher rechtlich selbstständigen Unternehmen. Der Gesetzgeber hat in dem UmwG die Möglichkeit geschaffen, eine Unternehmensver-einigung ohne Liquidation durchzuführen und diese so im Vergleich zu den Rege-lungen des HGB, AktG oder GmbHG etc. zu erleichtern. Für die betroffenen Un-ternehmen stellt sich die Frage, welche steuerlichen Folgen für sie und ihre Anteilseigner daraus erwachsen und welche unterschiedlichen Gestaltungsmöglich-keiten es gibt. Da die meisten größeren Unternehmen in Deutschland in einer Unternehmensform als Kapitalgesellschaft firmieren, hat die Verschmelzung von Kapitalgesellschaften eine besondere Relevanz. Zielset


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Product Details
  • ISBN-13: 9783656340362
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3656340366
  • Publisher Date: 23 Dec 2012
  • Height: 210 mm
  • No of Pages: 40
  • Series Title: German
  • Weight: 68 gr


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Steuerliche Folgen der Verschmelzung von Kapitalgesellschaften
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