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Private Equity im deutschen Steuersystem by Kirchner, Kristin

Private Equity im deutschen Steuersystem

by Kristin Kirchner
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Book cover type: Paperback
  • ISBN13: 9783640541997
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 124
  • Original Price: USD 67.5
  • Language: German
  • Edition: N/A
  • Item Weight: 173 grams
  • BISAC Subject(s): Taxation

Diplomarbeit aus dem Jahr 2008 im Fachbereich Jura - Steuerrecht, Note: 1,3, Otto-Friedrich-Universität Bamberg, Sprache: Deutsch, Abstract: Im deutschen Steuerrecht besteht keine Rechtsformneutralität. Die Steuerbelastung einer Unternehmung ist vielmehr davon abhängig, welche Rechtsform das Unternehmen besitzt. Die grö ten Unterschiede bestehen in der grundverschiedenen Besteuerung von Personengesellschaft und der von Kapitalgesellschaften. Ziel des Unternehmensteuerreformgesetzes (UntStRefG) 2008 ist es, die Besteuerung der Personen- und Kapitalgesellschaft aneinander anzugleichen. Die Finanzierung von Unternehmen durch Private Equity-Fonds hat gro e volkswirtschaftliche Bedeutung für den Standort Deutschland. Investitionen über Private Equity-Fonds bewirken in beachtlichem Ma Unternehmenswachstum und Wertschöpfung in Deutschland. Durch die Investition von privatem Eigenkapital werden langfristig und nachhaltig Arbeitsplätze geschaffen, Umsätze gesteigert und die Gewinnsituation von Unternehmen stabilisiert. Aufgrund der angestrebten Rechtsformneutralität ist es fraglich, welche Rechtsform nun für einen Private Equity-Fonds aus steuerlicher Sicht nach dem UntStRefG 2008 optimal ist. Das entscheidende Kriterium bei der Rechtsformwahl eines Private Equity-Fonds ist die steuerliche Behandlung der Gesellschaft selbst und ihrer Gesellschafter. Bei der Strukturierung des Fonds wird die steuerliche Transparenz des Private Equity-Fonds angestrebt, so dass die Investoren steuerlich so behandelt werden, als würden sie direkt die Anteile an den Unternehmen, in die sie investieren, halten. Wesentliche Bedeutung für Investitionen in Private Equity-Fonds hat die steuerliche Behandlung von Gewinnen aus der Veräu erung von Unternehmensbeteiligungen. Denn die wertsteigernde Veräu erung der Unternehmensbeteiligungen ist das Ziel der Investitionen eines Private Equity-Fonds. Eine niedrige Besteuerung der Veräu erungsgewinne führt zu einer höheren Attraktivität der Anlageform Pri

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