Steuerrechtliche Behandlung von Betriebsveräußerungen und -erwerben gegen Einmalbetrag und wiederkehrende Zahlungen
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Inhaltsangabe: Zusammenfassung: Die Diplomarbeit befa t sich mit der steuerrechtlichen Behandlung von Betriebsveräu erungen und -erwerben gegen Einmalbetrag und wiederkehrende Zahlungen. Es werden die verschiedenen Gestaltungsmöglichkeiten dargestellt und deren steuerrechtliche Behandlung aufgezeigt. Dabei beschränkt sich die Darstellung auf die Veräu erung und den Erwerb von ganzen Gewerbebetrieben, Teilbetrieben sowie Mitunternehmeranteilen. Die Veräu erung bzw. der Erwerb von Beteiligungen an Kapitalgesellschaften (auch der den Teilbetrieben gleichgesetzten 100 %igen Beteiligung) bleiben au en vor. Für die bilanzsteuerrechtliche Behandlung wird die Gewinnermittlung durch Betriebsvermögensvergleich vorausgesetzt. Die Gewinnermittlung nach 4 Abs. 3 EStG, Einnahme-Überschu -Rechnung, ist nicht Bestandteil der Diplomarbeit. Inhaltsverzeichnis: Inhaltsverzeichnis: InhaltsverzeichnisI AbbildungsverzeichnisVI AbkürzungsverzeichnisVII 1.Abgrenzung des Themas1 2.Betriebsveräu erung und -erwerb3 2.1Begriff der Veräu erung3 2.2Abgrenzung der betrieblichen Veräu erungsleistungen von den betrieblichen und au erbetrieblichen Versorgungsleistungen4 2.2.1Betriebliche Veräu erungsleistungen4 2.2.2Betriebliche Versorgungsleistungen4 2.2.3Au erbetriebliche (private) Versorgungsleistungen5 2.3Ganzer Gewerbebetrieb6 2.4Teilbetrieb7 2.5Mitunternehmeranteil9 3.Einmalbetrag und wiederkehrende Zahlungen10 3.1Übersicht zur Einteilung des Einmalbetrags und der wiederkehrenden Zahlungen10 3.2Einmalbetrag10 3.3Wiederkehrende Zahlungen11 3.3.1Charakterisierung von Kaufpreisraten11 3.3.2Charakterisierung von wiederkehrenden Bezügen bzw. Leistungen12 3.3.2.1Charakterisierung von Renten12 3.3.2.1.1Leibrenten16 3.3.2.1.2Zeitrenten17 3.3.2.1.3Abgrenzung der Zeitrenten von den abgekürzten Leibrenten17 3.3.2.2Charakterisierung von dauernden Lasten17 3.3.2.3Sonstige wiederkehrende Bezüge bzw. Leistungen18 3.3.2.4Übersicht zur Abgrenzung der Renten von den dauernden L
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