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Steuerliche Behandlung von Wettbewerbsverboten in Unternehmenskaufverträgen aus Erwerbersicht by Anonymous

Steuerliche Behandlung von Wettbewerbsverboten in Unternehmenskaufverträgen aus Erwerbersicht

by Anonymous
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Book cover type: Paperback
  • ISBN13: 9783346958075
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 44
  • Original Price: USD 26.9
  • Language: German
  • Edition: 1. Auflage
  • Item Weight: 68 grams
  • BISAC Subject(s): Taxation

Studienarbeit aus dem Jahr 2018 im Fachbereich Jura - Steuerrecht, Fachhochschule der Wirtschaft Paderborn, Sprache: Deutsch, Abstract: Ziel dieser Arbeit ist es, dem Leser wichtige Informationen für die steuerliche Beurteilung der Wettbewerbsverbote in Unternehmenskaufverträgen aus Sicht des Erwerbers zu geben. Es wird im Wesentlichen untersucht, wie der Erwerber ein Wettbewerbsverbot im Rahmen eines Unternehmenskaufvertrages bilanziert und unter welchen Voraussetzungen es als eigenständiger Vermögensgegenstand gilt. Es wird dargestellt, um welchen Vermögensgegenstand es sich handelt und welche Folgebewertungen vorgenommen werden. Unter welchen Umständen das Wettbewerbsverbot der Umsatzsteuer unterliegt, soll in Folge dessen ebenfalls untersucht werden. Final werden die Erkenntnisse dieser Arbeit zusammengefasst. Die Arbeit gliedert sich in vier Kapitel. Nach der Einleitung beginnt die Ausarbeitung mit Kapitel 2, den begrifflichen Grundlagen dieser Arbeit. Es wird erläutert, welche wesentlichen Unternehmenskaufverträge es gibt und was unter einem Wettbewerbsverbot zu verstehen ist. Ebenso wird in diesem Zusammenhang die grundsätzliche handels- und steuerbilanzielle Behandlung von Vermögensgegenständen bzw. Wirtschaftsgütern im Hinblick auf Ansatz-, Bewertung- sowie Folgebewertungsvorschriften beschrieben. Dargestellt werden zudem die für die Besteuerung des Wettbewerbsverbots notwendigen Grundzüge der Umsatzsteuer. Im Kapitel 3 wird die handelsrechtliche Würdigung des Wettbewerbsverbots erörtert, die Grundlage für die darauffolgende steuerrechtliche Würdigung ist. Für den Erwerber eines Unternehmens besteht grundsätzlich Interesse an der Abzugsfähigkeit von Aufwendungen, denn der Erwerbende hat grundsätzlich das Ziel, die Steuerbelastung zu senken. Deshalb ist der Ausweis als abschreibungsfähiges Anlagevermögen von Vorteil. Dabei hat der Unternehmenskaufvertrag eine zentrale Rolle inne und muss gewisse Merkmale enthalten, die eine eigenständige Bilanzierung

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