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Vergleichswertverfahren. Bewertung von Einfamilienhäusern nach dem Bewertungsgesetz

Vergleichswertverfahren. Bewertung von Einfamilienhäusern nach dem Bewertungsgesetz

          
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About the Book

Studienarbeit aus dem Jahr 2019 im Fachbereich Jura - Steuerrecht, Note: 1,7, FOM Hochschule für Oekonomie und Management gemeinnützige GmbH, Hochschulstudienzentrum Hamburg, Sprache: Deutsch, Abstract: In dieser Arbeit wird sich mit der Frage beschäftigt, wie der Wert eines Einfamilienhauses im Wege des Vergleichswertverfahrens ermittelt wird. Zunächst einmal müssen einige wichtige Grundsätze der Bewertung erläutert werden, bevor es zu den Einzelheiten des Vergleichswertverfahrens kommt. Im Zuge dessen werden das Vergleichspreis- und das Vergleichsfaktorverfahren anhand von Beispielen verdeutlicht. Da der Steuerpflichtige nach § 198 BewG die Möglichkeit hat, einen anderen Wert darzulegen, wird letztlich auch auf diese Vorschrift eingegangen sowie auf mögliche Steuerbefreiungen des Erbschaftsteuergesetzes. Bei der Übertragung von Vermögenswerten von Todes wegen oder als Schenkung unter Lebenden fällt Erbschaft- beziehungsweise Schenkungsteuer an. Die Übertragung von Todes wegen meint unter anderem den Erwerb von Vermögensgegenständen durch Erbanfall (§1922 BGB), Vermächtnis (§§2147 ff. BGB) oder aufgrund eines geltend gemachten Pflichtteilsanspruch (§§2303 ff. BGB). Eine Schenkung meint jede freiwillige Zuwendung unter Lebenden, soweit der Empfänger der Schenkung dadurch bereichert wird. Das Aufkommen der Erbschaft- und Schenkungsteuer im Jahr 2017 betrug rund 6,1 Milliarden Euro; dies entspricht ca. 0,8% des Gesamtsteueraufkommens. Dabei wurde in 89.978 Fällen Grundvermögen in Höhe von rund 19 Milliarden Euro vermacht beziehungsweise verschenkt. Da stellt sich die Frage, wie der Wert des Grundvermögens im Rahmen der Erbschaft- beziehungsweise Schenkungsteuer ermittelt wird. Zur Ermittlung des Wertes des Grundvermögens gibt es unterschiedliche Methoden, die an gewisse Voraussetzungen anknüpfen.


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Product Details
  • ISBN-13: 9783346410948
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 24
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3346410943
  • Publisher Date: 11 Apr 2021
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 45 gr


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