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Rechtsformabhängige Besteuerung von Personenhandelsgesellschaften by Anonymous

Rechtsformabhängige Besteuerung von Personenhandelsgesellschaften

by Anonymous
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Book cover type: Paperback
  • ISBN13: 9783346016621
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 40
  • Original Price: USD 25.5
  • Language: German
  • Edition: 1. Auflage
  • Item Weight: 64 grams
  • BISAC Subject(s): Taxation

Studienarbeit aus dem Jahr 2018 im Fachbereich Jura - Steuerrecht, FOM Hochschule für Oekonomie & Management gemeinnützige GmbH, Köln, Sprache: Deutsch, Abstract: Ziel dieser Semesterarbeit ist es, die Besteuerung von verschiedenen Steuerarten der Personenhandelsgesellschaften darzustellen. Dabei wird zunächst auf die Besteuerung bei der Einkommensteuer eingegangen, indem Fragen wie "ist die Personenhandelsgesellschaft an sich überhaupt einkommensteuerpflichtig?" geklärt werden. Anschlie end folgt die Gewerbesteuer, welche auf die objektive Ertragskraft der Gesellschaft gerichtet ist. Danach wird erläutert, inwieweit Grunderwerbsteuer für PersG relevant sein kann, bevor abschlie end auf die Erbschaftssteuer eingegangen wird. Hier stellt sich erneut die Frage, ob die Gesellschaft als solche der Erbschaftssteuer unterliegen kann. In den zusammenfassenden Ergebnissen soll ein kurzer Überblick über die Erkenntnisse der Arbeit gegeben werden.

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