Übertragung und Umwandlung einer freiberuflichen Teilpraxis: Besteuerung der Praxisveräußerung und Gründung einer GmbH
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Ein Steuerberater führt zwei Praxen in Schweinfurt und Würzburg unter seinem eigenen Namen fort. Der Steuerberater war gezwungen die Praxis in Würzburg zu veräu ern, da wegen Änderung en im Standesrecht konnte er die Tätigkeit wie bisher nicht fortsetzen. Bei der Veräu erung der Praxis sind einige Besonderheiten zu beachten. Obwohl sie genauso ihre Tätigkeit mit der Gewinnabsicht ausübt, bringt sie gleichzeitig ihre Dienstleistungen auf der Grundlage wissenschaftlicher oder sittlicher Kenntnisse, die sie von dem Gewerbebetrieb unterscheidet. Der Steuerberater führt die Praxis in Schweinfurt nicht in der Rechtsform des Einzelunternehmens weiter, sondern unter einer GmbH. Die GmbH bietet einen umfassenden Haftungsschutz. Sie hat eine eigene Firma, die von der Zusammensetzung des Gesellschafterkreises unabhängig ist. Der Steuerberater möchte das Stammkapital der GmbH durch eine Sacheinlage tätigen. Als Sacheinlage kommt seine Teilpraxis in Betracht. Für die verschiedenen Übertragungsvorgänge müssen die Formvorschriften des allgemeinen Zivilrechts beachtet werden.
Die Autorin hat im betriebswirtschaftlichen Studium die Schwerpunkte Rechnungswesen, Controlling und Unternehmensbesteuerung absolviert. Das Fach Steuern hat Sie so begeistert, dass Sie Ihre Abschlussarbeit aus diesem Gebiet gewählt hat. Die Berührung der aktuellen Ereignisse stellte dabei Voraussetzung für die Arbeit dar. Das Urteil vom Bundesfinanzhof vom 26.06.2012 VIII R 22/09 "Selbständiger Teil des Vermögens" im Sinne des § 18 Abs. 3 S. 1 EStG eines Steuerberaters war als Grundlage ausgewählt.
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