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Verschmelzung von Kapitalgesellschaften aus ertragsteuerlicher Sicht
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ISBN10: 3346585883
ISBN13: 9783346585882
Publisher: Grin Verlag
Published: Feb 8 2022
Pages: 46
Weight: 0.16
Height: 0.11 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783346585882
Publisher: Grin Verlag
Published: Feb 8 2022
Pages: 46
Weight: 0.16
Height: 0.11 Width: 5.83 Depth: 8.27
Language: German
Studienarbeit aus dem Jahr 2019 im Fachbereich Jura - Steuerrecht, Note: 1,0, FOM Hochschule für Oekonomie & Management gemeinnützige GmbH, Dortmund früher Fachhochschule, Veranstaltung: Besteuerung der Gesellschaften II / Umwandlungsteuer, Sprache: Deutsch, Abstract: Das Umwandlungsgesetz regelt neben der Verschmelzung auch weitere Umwandlungsvorgänge. Aufgrund der Vielzahl der Umwandlungsarten und der beteiligten Rechtsformen beschränkt sich diese Ausarbeitung auf die Verschmelzung von Kapitalgesellschaften. Dem Leser wird zunächst ein Sachverhalt aus der Beratungspraxis des Verfassers vorgestellt. Daraufhin werden die zivilrechtlichen Voraussetzungen einer Verschmelzung dargelegt, um darauf aufbauend die Verschmelzung aus steuerrechtlicher Sicht zu betrachten. Abschlie end werden die gewonnenen Erkenntnisse auf den Sachverhalt angewandt, um dem Mandanten steuerliche Konsequenzen darlegen zu können. Die Seminararbeit soll schlussendlich die Grundlage bieten, den Mandanten hinsichtlich der Verschmelzung zu beraten und als Entscheidungsgrundlage dienen. Auszug aus dem Hauptteil: Die übertragende Körperschaft ist gemä 11 Abs. 1 s. 1 UmwStG verpflichtet eine steuerliche Schlussbilanz auf den Übertragungsstichtag aufzustellen. In der steuerlichen Schlussbilanz sind sämtliche übergehende aktive und passive Wirtschaftsgüter, einschlie lich nicht entgeltlich erworbener und selbstgeschaffener immaterieller Wirtschaftsgüter, anzusetzen. Die übertragenen Wirtschaftsgüter sind grundsätzlich gemä 11 Abs. 2 UmwStG mit dem gemeinen Wert anzusetzen. Die Bewertung zum gemeinen Wert hat für die alle Wirtschaftsgüter einheitlich zu erfolgen. Durch den Ansatz der Wirtschaftsgüter mit dem gemeinen Wert kommt es gegebenenfalls zur Aufdeckung stiller Reserven.
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