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Die steuerliche Optimierung der Unternehmensnachfolge by Schmalz, René

Die steuerliche Optimierung der Unternehmensnachfolge

by René Schmalz
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Book cover type: Paperback
  • ISBN13: 9783838615455
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Diplom.de
  • Publisher Imprint: Diplom.de
  • Publication Date:
  • Pages: 110
  • Original Price: GBP 67.9
  • Language: German
  • Edition: N/A
  • Item Weight: 155 grams
  • BISAC Subject(s): General

Inhaltsangabe: Einleitung: Innerhalb der nächsten fünf Jahre wird sich in achtundsechzigtausend Unternehmen in Deutschland ein Generationswechsel vollziehen. Aufgrund des damit verbundenen Übergangs von Betriebsvermögen kann es regelmä ig zu nicht unbeträchtlichen steuerlichen Belastungen kommen. Ziel dieser Arbeit ist es, steuergünstige Gestaltungsvarianten aufzuzeigen, um mögliche Liquiditätsprobleme und eine Schwächung der Eigenkapitalausstattung zu vermeiden. Die Konzentration der Ausführungen liegt dabei auf Gestaltungen zur Minimierung von Einkommensteuer und Erbschaftsteuer. Wichtig ist in diesem Zusammenhang, da erbschaftsteuergünstige Gestaltungen zu höheren Einkommensteuerbelastungen führen können und umgekehrt. Das Ziel liegt daher auf einer Minimierung der Gesamtsteuerbelastung. Andere Steuerarten wie die Umsatzsteuer oder Grunderwerbssteuer spielen bei der Unternehmensnachfolge nur peripher eine Rolle und sind auch weniger gestaltbar, so da auf eine Erörterung hier verzichtet werden soll. Eingegangen wird auf Nachfolgeregelungen zu Lebzeiten mit dem Schwerpunkt auf der vorweggenommenen Erbfolge sowie auf die Gestaltung einer Nachfolge von Todes wegen. Inhaltsverzeichnis: Inhaltsverzeichnis: AbkürzungsverzeichnisV Verzeichnis der Abbildungen im TextteilVIII 1.Einleitung1 2.Voll entgeltliche Unternehmensnachfolge1 2.1Verkauf gegen Einmalzahlung2 2.2Verkauf gegen wiederkehrende Zahlungen2 2.3Die Behandlung der stillen Reserven im Veräu erungspreis3 2.4Gestaltungsüberlegungen4 3.Unentgeltliche Betriebsübertragung im Rahmen der vorweggenommenen Erbfolge6 3.1Schenkung von ganzen Betrieben oder Teilbetrieben ohne Gegenleistung7 3.11Einkommensteuerliche Folgen7 3.12Erbschaftsteuerliche Folgen7 3.2Direkte Übertragung von Anteilen ohne Gegenleistung8 3.21Zuwendung einer stillen Beteiligung8 3.211Einkommensteuerliche Folgen8 3.212Erbschaftsteuerliche Folgen9 3.22Zuwendung einer mitunternehmerischen Beteiligung10 3.221Einkommensteuerliche

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