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Vorzüge und Probleme einer Betriebsaufspaltung

Vorzüge und Probleme einer Betriebsaufspaltung

          
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About the Book

Studienarbeit aus dem Jahr 2018 im Fachbereich Jura - Steuerrecht, Note: 2,0, FOM Hochschule für Oekonomie und Management gemeinnützige GmbH, Hochschulstudienzentrum Hamburg (Steuerrecht), Sprache: Deutsch, Abstract: Diese Arbeit behandelt die Vorteilhaftigkeit sowie die Risiken einer Betriebsaufspaltung. Zunächst soll ein kurzer Überblick über die Voraussetzungen und ihren Aufbau gegeben werden. Anschließend werden die Folgen für die Besteuerung des Besitzunternehmens und des Betriebsunternehmens dargestellt. Dem folgend werden die Vorteile und Probleme der Betriebsaufspaltung erörtert. Das letzte Kapitel fasst die gewonnenen Erkenntnisse dann zusammen. Charakteristisch für den Begriff der "Betriebsaufspaltung" ist, dass er weder im Zivil- noch im Handelsrecht Verwendung findet und auch nicht im Steuerrecht enthalten ist. Die Betriebsaufspaltung selbst ist keine eigene Rechtsform, es handelt sich hierbei viel mehr um ein "Geschöpf der Finanzverwaltung" und der ständigen Rechtsprechung. Das erste Urteil zu einem der Betriebsaufspaltung vergleichbaren Sachverhalt stammt vom Reichsfinanzhof aus dem Jahr 1924. Damit sollte auf die entstandenen Steuerausfälle durch die Gründung eines "Besitzunternehmens" reagiert werden. Zu dieser Zeit wurde ein solches Besitzunternehmen noch nicht als Gewerbebetrieb angesehen und erzielte damit lediglich Einkünfte aus Vermietung und Verpachtung gem. § 21 EStG. Die Betriebsaufspaltung selbst ist keine Rechtsform. Die Besitz- und Betriebsunternehmen können allerdings unterschiedliche Rechtsformen annehmen, woraus sich Gestaltungsmöglichkeiten ergeben, welche den wichtigen Kriterien der Haftungsbeschränkung sowie der Optimierung der Steuerbelastung Rechnung tragen. Aufgrund fehlender Gesetze wurde die Rechtmäßigkeit des Instituts der Betriebsaufspaltung regelmäßig angezweifelt. Mitte der achtziger Jahre des letzten Jahrhunderts wurde ein Versuch unternommen die Betriebsaufspaltung gesetzlich zu verankern. Dieser wurde wieder aufgege


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Product Details
  • ISBN-13: 9783346056580
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 28
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3346056589
  • Publisher Date: 25 Oct 2019
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 50 gr


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Vorzüge und Probleme einer Betriebsaufspaltung
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