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Wegzugsbesteuerung vor dem Hintergrund des Freizügigkeitsabkommens mit der Schweiz

Wegzugsbesteuerung vor dem Hintergrund des Freizügigkeitsabkommens mit der Schweiz

          
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About the Book

Studienarbeit aus dem Jahr 2020 im Fachbereich Jura - Steuerrecht, Note: 1,3, Hochschule Aalen, Veranstaltung: Internatiotionales Steuerrecht, Sprache: Deutsch, Abstract: Seit Jahren ist die Schweiz ein beliebtes Auswanderungsziel für die Deutschen. Gründe gibt es einige: höchste Lebensqualität, solide Wirtschaft, stabile Demokratie. In der Schweiz ist der Steuersatz deutlich niedriger, das Einkommen daher höher und das Steuersystem einfacher. Vor allem für Vermögende ist ein Wegzug in die Schweiz besonders attraktiv: Sie können die sog. "Pauschalbesteuerung" beantragen, wenn sie nicht berufstätig sind. Grundlage dieser Besteuerung sind nicht wie bei normalen Steuerzahlern die Einkünfte, sondern die pauschal erfassten Lebenshaltungskosten, i.d.R. bemessen am Wert der Immobilie. Allerdings ist dieses Steuerprivileg nicht mehr in allen Kantonen möglich, da dieses Privileg für Ausländer, u.a. in Zürich, Schaffhausen und Appenzell Ausserrhoden, seit 2009 durch Volksabstimmungen abgeschafft wurde. Ein Wegzug in die Schweiz kann allerdings auch steuerliche Nachteile bringen. Der deutsche Gesetzgeber hat einige Bestimmungen in das deutsche Steuersystem eingebaut, die die vollständige Entfernung aus dem deutschen Besteuerungsrecht erschweren. Vor allem die in § 6 AStG geregelte Wegzugsbesteuerung kann für Wegziehende in die Schweiz im Zeitpunkt des Wegzugs zu einer sehr hohen Belastung führen. Zunächst wird in dieser Seminararbeit die nationale Rechtslage dargestellt und umfangreich auf das aktuelle EuGH-Urteil in der Rechtssache Wächtler eingegangen, das einen Verstoß des § 6 AStG gegen das FZA festgestellt hat. Anschließend wird die Reaktion der deutschen Finanzverwaltung dargestellt und diese kritisch beurteilt. Zuletzt wird auf mögliche Gestaltungen eingegangen, mit denen eine etwaige Besteuerung nach § 6 AStG verhindert werden kann.


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Product Details
  • ISBN-13: 9783346178183
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 24
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3346178188
  • Publisher Date: 11 May 2020
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 45 gr


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