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Zur Bedeutung des Konstrukts Betriebsaufspaltung

Zur Bedeutung des Konstrukts Betriebsaufspaltung

          
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About the Book

Inhaltsangabe: Einleitung: Durch das Rechtskonstrukt der Betriebsaufspaltung wird ein Unternehmen in zwei zivil- und steuerrechtlich selbständige Unternehmen aufgeteilt. Es muß dabei zwischen der echten und unechten Betriebsaufspaltung sowie einigen Sonderformen wie der mitunternehmerische und die kapitalistische Betriebsaufspaltung unterschieden werden, wobei in den meisten Fällen die Aufspaltung in Form einer Besitzpersonen- und einer Betriebskapitalgesellschaft gewählt wird. Hierbei vermietet oder verpachtet das Besitzunternehmen dem von ihr beherrschten Betriebsunternehmen die wesentlichen Betriebsgrundlagen. Die steuerliche Anerkennung der Betriebsaufspaltung setzt voraus, daß sowohl sachliche (wesentliche Betriebsgrundlagen werden an das Betriebsunternehmen verpachtet) als auch personelle Verflechtung (einheitlicher geschäftlicher Betätigungswille) zwischen beiden Unternehmen vorliegen. Die bei der Betriebsaufspaltung entstandenen zivil- und steuerrechtlich selbständigen Unternehmen (Besitz- und Betriebsunternehmen) sind verpflichtet, getrennte Aufzeichnungen und Jahresabschlüsse aufzustellen. Grundsätzlich haben Besitz- und Betriebsunternehmen keine Verpflichtung zur korrespondierenden Bilanzierung, jedoch bei gewissen Bilanzpositionen. Eine Betriebsaufspaltung kann freiwillig oder unfreiwillig beendet werden. Dies kann geschehen durch Wegfall der personellen oder sachlichen Voraussetzungen, verschmelzende Umwandlung der Betriebskapitalgesellschaft auf das Besitzunternehmen, Einbringung des Besitzunternehmens in die Betriebskapitalgesellschaft oder Gesetzesänderungen. Ein Wegfall der personellen und sachlichen Voraussetzungen führt beim Besitzunternehmen i.d.R. zur Aufdeckung eventuell vorhandener stiller Reserven. Diese brauchen jedoch nicht aufgedeckt werden, wenn gleichzeitig die Voraussetzungen einer Betriebsverpachtung vorliegen. Gleichzeitig bietet die Finanzverwaltung die Möglichkeit an, im Fall der Volljährigkeit der Kinder (Wegfall personeller Vo


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Product Details
  • ISBN-13: 9783838616766
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3838616766
  • Publisher Date: 22 Aug 1999
  • Height: 210 mm
  • No of Pages: 76
  • Series Title: German
  • Weight: 113 gr


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