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Voraussetzungen des Vorliegens und die Zusammensetzung des Kapitalkontos unter besonderer Berücksichtigung eines sog. Finanzplandarlehens: Die Zusammensetzung des Kapitalkontos i.S.d. § 15a Abs. 1 Satz 1 EStG

Voraussetzungen des Vorliegens und die Zusammensetzung des Kapitalkontos unter besonderer Berücksichtigung eines sog. Finanzplandarlehens: Die Zusammensetzung des Kapitalkontos i.S.d. § 15a Abs. 1 Satz 1 EStG

          
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About the Book

Studienarbeit aus dem Jahr 2009 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Fachhochschule Hof, Sprache: Deutsch, Abstract: Gerade in Zeiten der Weltwirtschaftskrise geraten Gesellschaften immer häufiger in Krisensituationen infolge von Liquiditätsengpässen. Umso schwieriger gestaltet sich jedoch die Situation für Gesellschaften wenn im Falle einer allgemeinen Kreditklemme Finanzinstitute nicht in der Lage sind einen drohenden Liquiditätsengpass mit Hilfe von Darlehen zu überbrücken. Ein weiteres Problem ist in dem Kapitalbedarf für eine geplante Expansion der Gesellschaft zu sehen. Benötigt die Gesellschaft frisches Geld, um etwa neue Geschäftsfelder zu erschließen oder Projekte durchzuführen, ist der erste Gang zur Hausbank. Häufig ist es aber dann so, dass die erforderlichen Mittel der Gesellschaft aus eigener Tasche als Darlehen zur Verfügung gestellt werden müssen, da Banken eine Finanzierung, trotz Stellung geeigneter privater Sicherheiten, gerade in der aktuellen Finanzmarktsituation, verweigern. Umso weitreichender sind die Folgenden die sich aus dem Urteil IV R24/03 des Bundesfinanzhofs aus dem Jahre 2005 ableiten lassen. Demnach erhöht das von einem Kommanditisten an seine KG gewährte Darlehen sein Kapitalkonto i.S.d. § 15a Abs. 1 Satz 1 EStG, wenn es den vertraglichen Bestimmungen zufolge während des Bestehens der Gesellschaft vom Kommanditisten nicht gekündigt werden kann und wenn das Guthaben im Falle seines Ausscheidens oder der Liquidation der Gesellschaft mit einem eventuell bestehenden negativen Kapitalkonto verrechnet wird. In folgender Arbeit sollen nun die einzelnen Voraussetzungen für ein Vorliegen eines Fi-nanzplandarlehens sowie die Zusammensetzung des Kapitalkontos i.S.d. § 15a Abs. 1 Satz 1 EStG erläutert werden.


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Product Details
  • ISBN-13: 9783640615735
  • Publisher: Grin Publishing
  • Publisher Imprint: Grin Publishing
  • Height: 210 mm
  • No of Pages: 22
  • Series Title: German
  • Sub Title: Die Zusammensetzung des Kapitalkontos i.S.d. § 15a Abs. 1 Satz 1 EStG
  • Width: 148 mm
  • ISBN-10: 3640615735
  • Publisher Date: 15 May 2010
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 1 mm
  • Weight: 41 gr


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Voraussetzungen des Vorliegens und die Zusammensetzung des Kapitalkontos unter besonderer Berücksichtigung eines sog. Finanzplandarlehens: Die Zusammensetzung des Kapitalkontos i.S.d. § 15a Abs. 1 Satz 1 EStG
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Voraussetzungen des Vorliegens und die Zusammensetzung des Kapitalkontos unter besonderer Berücksichtigung eines sog. Finanzplandarlehens: Die Zusammensetzung des Kapitalkontos i.S.d. § 15a Abs. 1 Satz 1 EStG
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Voraussetzungen des Vorliegens und die Zusammensetzung des Kapitalkontos unter besonderer Berücksichtigung eines sog. Finanzplandarlehens: Die Zusammensetzung des Kapitalkontos i.S.d. § 15a Abs. 1 Satz 1 EStG

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