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Der Teilwert.
Paperback
Series: Schriften Zum Steuerrecht, Book 82
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ISBN13: 9783428112753
Publisher: Duncker & Humblot
Published: Sep 16 2004
Pages: 91
Weight: 3.08
Language: German
Ein erheblicher Teil der Literatur entnimmt der Legaldefinition des Teilwerts das Gebot, zur Ermittlung des Teilwerts den Gesamtkaufpreis des Unternehmens zu ermitteln und auf die hierzu gehörigen einzelnen Wirtschaftsgüter aufzuteilen. Allerdings gilt - selbst bei Vertretern dieser Auffassung - ein derartiges Bewertungsverfahren als praktisch undurchführbar. Die Praxis bestimmt den Teilwert anhand eines vom Reichsfinanzhof entwickelten Systems so genannter Teilwertvermutungen, deren Bedeutung und Herleitung aus heutiger Sicht jedoch nicht nachvollziehbar sind.
Der Autor zeigt anhand der Entstehungsgeschichte des Teilwerts auf, da die Legaldefinition des steuerlichen Teilwerts ihren Ursprung im Handelsbilanzrecht hat. Sie gibt eine zum Zeitpunkt ihrer Kodifikation gebräuchliche, nach heutigem Verständnis jedoch überholte Umschreibung des bilanzrechtlichen Fortführungsprinzips wieder. Danach ist die Legaldefinition des Teilwerts heute im Sinne des handelsrechtlichen beizulegenden Werts auszulegen.
Ausgehend von diesem Zwischenergebnis, stellt Fabian Rief-Drewes dar, in welchen Fallgruppen eine Auslegung des Teilwerts im Sinne des handelsrechtlichen beizulegenden Werts zu einer Änderung der derzeitigen Auslegung des Teilwerts führen würde.
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