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Verbleibende Gestaltungsmöglichkeiten zur Vermeidung von Grunderwerbsteuer

Verbleibende Gestaltungsmöglichkeiten zur Vermeidung von Grunderwerbsteuer

          
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About the Book

Masterarbeit aus dem Jahr 2021 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Universität Regensburg, Sprache: Deutsch, Abstract: Ziel und Zweck dieser vorliegenden Masterarbeit ist es, Steueroptimierungsmöglichkeiten darzustellen, die in Verbindung mit dem Inkrafttreten der Reformierung verbleiben. Es wird versucht, Gestaltungsoptionen für die jeweiligen Teilbereiche vorzustellen und zu erläutern. Eine weitere Zielsetzung ist es einerseits, die Ergänzungstatbestände des § 1 GrEStG systematisch zu untersuchen und die dafür vorgesehenen Neuerungen zu diskutieren. Andererseits werden daraus entstehende Rechtsfolgen als auch grundlegende kritikwürdige verfassungsrechtliche Aspekte behandelt und ausgewählte, mit den Tatbeständen in Zusammenhang stehende Thematiken dargelegt. Der Aufbau der Masterarbeit gliedert sich in fünf Kapitel. Nach der einleitenden Problemstellung im ersten Abschnitt, gewährt das Kapitel 2 Einblicke in das derzeit geltende Regelungswerk der Grunderwerbsteuer. Im Speziellen werden dabei die Erwerbsvorgänge i.S.d. § 1 Abs. 2a, 3 und 3a GrEStG beleuchtet. Im weiteren Verlauf gibt das Kapitel 3 Aufschluss über den Referentenentwurf und dessen Zielsetzung zur Eingrenzung von legalen Steuergestaltungsmöglichkeiten. Insbesondere wird der Ursprung der Idee zur Reformierung aufgedeckt und steuerliche Auswirkungen für die jeweiligen Parteien diskutiert. Dabei stehen die geplanten wesentlichen Neuerungen der Erwerbsvorgänge des § 1 GrEStG im Fokus. Das Kapitel 4 stellt das Kernstück der vorliegenden Arbeit dar und gewährt Einsicht in die verbleibenden Gestaltungsmöglichkeiten vor und nach dem geplanten Eintritt der Reform. Ausgehend vom derzeit geltenden Referentenentwurf, wird die Inkraftsetzung zum 01.01.2020 fingiert. Dabei werden die allgemeinen Steuervergünstigungen i.S.d. § 3 GrEStG sowie die Besteuerungsausnahmen in den §§ 5, 6 GrEStG, aufgezeigt. Die Übergangsregelungen i.S.d. § 23 GrEStG-E unterrichten über die zeitlich


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Product Details
  • ISBN-13: 9783346429278
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 86
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 334642927X
  • Publisher Date: 07 May 2021
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 122 gr


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