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Die Betriebsaufspaltung: Steuerliche Vor- und Nachteile by Plagemann, Nadine

Die Betriebsaufspaltung: Steuerliche Vor- und Nachteile

by Nadine Plagemann
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Book cover type: Paperback
  • ISBN13: 9783638598682
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 28
  • Original Price: USD 26.9
  • Language: German
  • Edition: N/A
  • Item Weight: 46 grams
  • BISAC Subject(s): Accounting / General

Studienarbeit aus dem Jahr 2006 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,5, Universit�t L�neburg, Sprache: Deutsch, Abstract: Die Betriebsaufspaltung ist eines der interessantesten und problemreichsten Gebilde des Steuerrechts. Sie beruht nicht auf einer gesetzlichen Regelung, sondern auf Richterrecht, das der RFH und der BFH anhand der von ihm entschiedenen F�lle in mehr als acht Jahrzehnten entwickelt hat. W�hrend dieser Zeitspanne �nderte sich die Rechtsprechung mehrfach grundlegend. Nichtsdestotrotz oder gerade deshalb wirft das Institut der Betriebsaufspaltung in vielen Rechtsgebieten wie dem Verfassungsrecht, dem Haftungsrecht, dem Gesellschaftsrecht oder dem Steuerrecht eine gro e Zahl an Zweifelsfragen auf. Diese Arbeit behandelt die aktuellen steuerlichen Vor- und Nachteile der Betriebsaufspaltung. Daf�r werden zun�chst eine kurze Definition der Betriebsaufspaltung, sowie eine allgemeine �bersicht �ber die typischen Formen gegeben. Danach werden die Voraussetzungen f�r die steuerliche Anerkennung der Betriebsaufspaltung dargestellt und anschlie end die steuerlichen Konsequenzen in den verschiedenen Phasen der Betriebsaufspaltung in Kurzform beschrieben. Schlie lich erfolgt die Herausarbeitung der steuerlichen Vor- und Nachteile der BA. Ein kurzes Fazit schlie t diese Arbeit.

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