Zins- und Lizenzschranke als Instrumente zur Bekämpfung missbräuchlicher Steuergestaltungsstrategien
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Studienarbeit aus dem Jahr 2018 im Fachbereich Jura - Steuerrecht, Note: 1,0, AKAD University, ehem. AKAD Fachhochschule Stuttgart, Sprache: Deutsch, Abstract: In dem beschlossenen Koalitionsvertag vom 11. November 2005 haben sich die Regierungsparteien CDU/CSU und SPD zum Ziel gesetzt, die internationale Wettbewerbsfähigkeit in Deutschland ansässiger Unternehmen zu verbessern. Das 2008 eingeführte Unternehmenssteuerreformgesetz soll dazu beitragen, dass der Wirtschaftsstandort Deutschland gestärkt und Finanzierungsneutralität zwischen Kapital- und Personengesellschaften geschaffen wird. Um dies zu realisieren, wurde die Körperschaftsteuer und Thesaurierungsbelastung bei Personengesellschaften abgesenkt, als Gegenma nahme hat das beschlossene Gesetz die sog. Zinsschranke eingeführt, die nach der Gesetzesbegründung vor allem Steuermissbrauch verhindern soll. Im ersten Teil dieser Arbeit wird spezieller auf die Zinsschranke eingegangen. Die Wirkungsweise der Zinsschranke wird anhand eines Beispiels dargestellt, ferner wird auf Problembereiche sowie aktuelle Rechtsprechung eingegangen. Im weiteren Verlauf der Arbeit wird auf die 2018 eingeführte "Deutsche" Lizenzschranke eingegangen. Die Einführung einer "Deutschen" Lizenzschranke entstand aus der politischen Debatte über die Strategie zur Steuervermeidung und der Gewinnverlagerung multinationaler Unternehmen. Im Fokus der Debatte stehen multinationale Konzerne, die sich der Methoden zur steuerlichen Gewinnverschiebung bedienen, sowie jene Staaten, deren rechtliche Rahmenbedingungen Gewinn-verlagerungen erst möglich machen. Diverse Länder wie Luxemburg, Niederlande, Gro britannien etc. werben mit besonders niedrigen Steuern auf Lizenzeinnahmen um ausländische Unternehmen. Diese sog. Lizenzboxen nimmt der deutsche Fiskus mit der 2018 eingeführten Lizenzschranke ins Visier. Somit können seit Beginn des Jahres 2018, deutsche Firmen und hiesige Tochtergesellschaften multinationaler Konzerne Patente, Markenrechte und and
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