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Die Personengesellschaft im Steuerrecht by Katla, Patricia

Die Personengesellschaft im Steuerrecht

by Patricia Katla
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Book cover type: Paperback
  • ISBN13: 9783838690445
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Diplom.de
  • Publisher Imprint: Diplom.de
  • Publication Date:
  • Pages: 96
  • Original Price: USD 204.5
  • Language: German
  • Edition: N/A
  • Item Weight: 137 grams
  • BISAC Subject(s): General

Inhaltsangabe: Einleitung: Zivilrechtlich ist die PersGes eine Gesamthandsgemeinschaft, deren Wesen in der persönlichen, gesamthänderischen Verbundenheit und in der persönlichen Haftung der Gesellschafter liegt. Das Gesellschaftsvermögen ist gesamthänderisch gebunden. Der einzelne Gesellschafter kann nicht über seinen Anteil am Vermögen verfügen. Es können nur alle Gesellschafter gemeinsam auf das Vermögen zugreifen. Zu den PersGes gehören die Gesellschaft bürgerlichen Rechts, die offenen Handelsgesellschaft, die Kommanditgesellschaft und die Partnerschaftsgesellschaft. Für das Vorliegen einer Gesellschaft im zivilrechtlichen Sinne bedarf es folgender zwingender Merkmale: 1. Verfolgung eines gemeinsamen Zwecks. 2. Entstehung durch rechtsgeschäftliche Vereinbarung. 3. Beteiligung mehrerer Personen. Fehlt es an einer dieser Voraussetzungen, kann man im zivilrechtlichen Sinne nicht mehr von einer Gesellschaft sprechen. Demnach zählen etwa Körperschaften des öffentlichen Rechts nicht zu den Gesellschaften, da es an der privatrechtlichen Vereinbarung fehlt. Nach der Rechtsprechung des BFH werden zwar bestimmte Rechtsverhältnisse steuerrechtlich wie PersGes behandelt, obwohl sie im zivilrechtlichen Sinne nicht als Gesellschaftsverhältnis qualifiziert werden. Als solche den PersGes wirtschaftlich vergleichbare Gemeinschaften gelten insbesondere in der Form von ehelichen Gütergemeinschaften, Erbengemeinschaften und Bruchteilsgemeinschaften, aber auch bestimmte Nie brauchsfälle. Im Gegensatz zu den KapGes steht bei den PersGes i. d. R. nicht die blo e monetäre Beteiligung an der Gesellschaft, in Form der Hingabe von Kapital im Vordergrund, sondern die persönliche Mitarbeit der Gesellschafter. Dies zeigt sich auch daran, dass im Grundsatz die Gesellschafter die Geschäfte selbst führen, die Gesellschaft vertreten und für Schulden persönlich und zumeist unbeschränkt haften. Wenngleich die PersGes nicht dieselben Rechte und Pflichten wie eine KapGes hat, so ist ihre Stellu

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