Home > Law > Laws of specific jurisdictions > Taxation & duties law > Verhältnis von § 6 Abs. 3 EStG zu § 6 Abs. 5 EStG. Umstrukturierung von Personengesellschaften
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Verhältnis von § 6 Abs. 3 EStG zu § 6 Abs. 5 EStG. Umstrukturierung von Personengesellschaften

Verhältnis von § 6 Abs. 3 EStG zu § 6 Abs. 5 EStG. Umstrukturierung von Personengesellschaften

          
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About the Book

Bachelorarbeit aus dem Jahr 2020 im Fachbereich Jura - Steuerrecht, Note: 1,7, Hochschule Pforzheim, Veranstaltung: Thesis, Sprache: Deutsch, Abstract: Laut einer Schätzung des Instituts für Mittelstandsforschung stehen in Deutschland im Zeitraum von 2018 bis 2022 etwa 150.000 Unternehmen mit rund 2,4 Mio. Beschäftigten vor der Übergabe. Die steuerliche Beratung von PersGes erfordert es häufig Umstrukturierungen vorzunehmen und dabei möglichst für eine Buchwertfortführung zu sorgen. Dieser Wunsch des Steuerpflichtigen ist nachvollziehbar, da durch die bloße Umstrukturierung keine zusätzliche Liquidität entsteht, die für Steuerzahlungen zur Verfügung stehen kann. Für den Übertragen-den stehen diesbezüglich verschiedene Mittel zur Verfügung. Die konkrete Vorgehensweise in der Anwendung der § 6 Abs. 3 und Absatz 5 EStG waren eine lange Zeit unklar. Obwohl die Finanzverwaltung bereits mit dem BMF-Schreiben vom 03.03.2005 vermeintlich zu Zweifelsfragen im Zusammenhang mit der Anwendung der § 6 Abs. 3 und Abs. 5 EStG Stellung genommen hat. Wurde zwischenzeitlich aus Sicht des BFH in mehreren Urteilen zu den im BMF-Schreiben enthaltenen Themen Stellung genommen, was die Finanzverwaltung dazu veranlasst hat, das BMF-Schreiben grundlegend zu überarbeiten und am 20.11.2019 zu veröffentlichen. Die überarbeitete Stellungnahme ist positiv zu werten und mit Rechtssicherheit zu empfangen, denn die Steuerberater die sich intensiv mit der Unternehmensreorganisation und den hierzu bestehenden ertragsteuerlichen Regelungen befassen, haben nun die Möglichkeit, das Verständnis der Finanzverwaltung nachvollziehen zu können. In den folgenden Kapiteln wird auf die einzelnen Umstrukturierungsmaßnahmen gesondert eingegangen. Zunächst werden die Besonderheiten der unentgeltlichen Übertragung von Betrieben, Teilbetrieben bzw. (Teil-)MUanteilen gem. § 6 Abs. 3 EStG erläutert. Danach wird auf die Vorschrift des § 6 Abs. 5 EStG bzgl. der Überführung bzw. Übertragung einzelner WG eingegangen.


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Product Details
  • ISBN-13: 9783346562074
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 62
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3346562077
  • Publisher Date: 09 Dec 2021
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 91 gr


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