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Realteilung im steuerrechtlichen und handelsrechtlichen Kontext. Welche Arten und Voraussetzungen gibt es? by Kreutzmann, Julia

Realteilung im steuerrechtlichen und handelsrechtlichen Kontext. Welche Arten und Voraussetzungen gibt es?

by Julia Kreutzmann
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Book cover type: Paperback
  • ISBN13: 9783346695673
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 24
  • Original Price: USD 22.5
  • Language: German
  • Edition: 1. Auflage
  • Item Weight: 46 grams
  • BISAC Subject(s): General

Studienarbeit aus dem Jahr 2022 im Fachbereich Jura - Zivilrecht / Handelsrecht, Gesellschaftsrecht, Kartellrecht, Wirtschaftsrecht, Note: 2,3, FOM Hochschule für Oekonomie & Management Hannover, Sprache: Deutsch, Abstract: In der vorliegenden Hausarbeit geht es um das Thema der Realteilung. Ziel dieser Hausarbeit ist es, die folgenden Fragen zu beantworten: Welche Arten von Realteilungen gibt es? Welche Voraussetzungen müssen für eine Realteilung vorliegen und welche steuerrechtlichen Folgen ergeben sich aus der Realteilung? Dazu wird im ersten Teil dieser Hausarbeit die Realteilung in den steuerrechtlichen und handelsrechtlichen Kontext eingeordnet, sowie zwischen der echten und unechten Realteilung unterschieden. Im zweiten Teil wird auf den Geltungsbereich der Realteilung eingegangen. Es folgen die Rechtsfolgen der Realteilung, sowie besondere steuerrechtliche Folgen, die sich aus Sperrfristverstö en ergeben. Abschlie end folgt der Praxisbezug, der dazu dient, die wesentlichen theoretischen Grundlagen zu festigen. In dem Praxisbezug geht es um eine Realteilung mit Spitzenausgleich, sowie einen Sperrfristversto nach 16 V EStG. Die Hausarbeit wird durch ein Fazit beendet, welches die wesentlichen Aspekte der Hausarbeit nochmal zusammenfasst.

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