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Der vermögensverwaltende Versicherungsvertrag als Gestaltungsinstrument der Vermögensplanung by Reichenauer, Boris

Der vermögensverwaltende Versicherungsvertrag als Gestaltungsinstrument der Vermögensplanung

by Boris Reichenauer
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Book cover type: Paperback
  • ISBN13: 9783668825130
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 80
  • Original Price: USD 60.9
  • Language: German
  • Edition: 1. Auflage
  • Item Weight: 114 grams
  • BISAC Subject(s): Insurance / General

Masterarbeit aus dem Jahr 2018 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Hochschule Aalen, Sprache: Deutsch, Abstract: Der in Deutschland oftmals nur ertragssteuerlich motivierte Abschluss von Lebensversicherungsverträgen kann als ein Grund dafür angesehen werden, dass diese Form von Verträgen als Gestaltungsinstrument der Vermögensnachfolge im Zusammenhang mit der Übertragung von Unternehmensanteilen und illiquiden Vermögenswerten wie Immobilien, eher wenig Beachtung findet. Dies ist bereits Grund genug für eine umfassende Untersuchung der steuerlichen Behandlung von Lebensversicherungsverträgen in Deutschland, wobei der Schwerpunkt auf die Besonderheiten des vermögensverwaltenden Versicherungsvertrags gelegt wird. Ziel dieser Arbeit ist es aufzuzeigen, ob und in welcher Weise sich ein vermögensverwaltender Versicherungsvertrag als Gestaltungsinstrument der Vermögensnachfolge in Deutschland eignet. Insbesondere im Zusammenhang mit der Übertragung von Gesellschaftsanteilen auf einen ausländischen Versicherungsvertrag, sind nicht nur nationale, sondern auch grenzüberschreitende steuerrechtliche Fragestellungen zu untersuchen und zu beantworten.

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