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Die Veräußerung von Mitunternehmeranteilen im Steuerrecht by Anonymous

Die Veräußerung von Mitunternehmeranteilen im Steuerrecht

by Anonymous
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Book cover type: Paperback
  • ISBN13: 9783346959744
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 42
  • Original Price: USD 26.9
  • Language: German
  • Edition: 1. Auflage
  • Item Weight: 68 grams
  • BISAC Subject(s): Taxation

Studienarbeit aus dem Jahr 2023 im Fachbereich Jura - Steuerrecht, Sprache: Deutsch, Abstract: Wie kann der Fortbestand eines Betriebes sichergestellt werden? Eine Methode ist die Veräu erung von Mitunternehmeranteilen. Ebendiese Thematik soll in dieser Praxisarbeit beleuchtet werden. Zunächst wird dem Leser ein grundlegendes Verständnis von Mitunternehmeranteilen sowie Personengesellschaften vermittelt. Darüber hinaus werden in der Ausarbeitung die verschiedenen Varianten des Gesellschafterwechsels erläutert. Die Veräu erung an die bisherigen Gesellschafter, an fremde Dritte und die damit verbundene Aufnahme eines neuen Gesellschafters sowie die Aufgabe des Mitunternehmeranteils werden betrachtet. Bedeutend ist dabei die Unterscheidung zwischen der Übertragung der Beteiligung im Ganzen und des Übergangs eines Teils des Mitunternehmeranteils . Die Vorgänge können entgeltlich, im Rahmen der vorweggenommenen Erbfolge und durch die Erbschaft erfolgen. In der Praxisarbeit wird auf die unentgeltliche und auf die entgeltliche Veräu erung von Mitunternehmeranteilen eingegangen. Ein Mitunternehmer ist an dem Gesamthandsvermögen und dem Sonderbetriebsvermögen, welches dem Gesellschafter zuzurechnen ist, beteiligt. Mit Hilfe der Ergänzungsbilanz werden ausschlie lich Wertkorrekturen der Gesamthandsbilanz abgebildet, welche steuerlich für den betreffenden Mitunternehmer relevant sind . Ebenso wird eine Sonderbilanz nur für einen Mitunternehmer aufgestellt, welche den Anteil des Gesellschafters am Sonderbetriebsvermögen verzeichnet. Die Behandlung der Ergänzungsbilanz und Sonderbilanz bei Veräu erung von Mitunternehmeranteilen, wird in dieser Arbeit abschlie end thematisiert.

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