Sign-In
Cart
Bewertung von Freiberuflerpraxen nach dem Bewertungsgesetz (BewG) insbesondere Ingenieurbüros und Steuerkanzleien
Paperback
Please select the version of book you would like to purchase.
ISBN10: 3656181446
ISBN13: 9783656181446
Publisher: Grin Verlag
Published: May 2 2012
Pages: 30
Weight: 0.11
Height: 0.07 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783656181446
Publisher: Grin Verlag
Published: May 2 2012
Pages: 30
Weight: 0.11
Height: 0.07 Width: 5.83 Depth: 8.27
Language: German
Skript aus dem Jahr 2012 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Sprache: Deutsch, Abstract: Wird ein Unternehmen unentgeltlich oder teilentgeltlich übertragen, stellt dies regelmä ig einen schenkungssteuer- bzw. erbschaftsteuerpflichtigen Vorgang im Sinne von 1 Abs. 1 Nr. 1 oder Nr. 2 ErbStG dar. Bei der Schenkung eines Unternehmens unter Lebenden bzw. beim Erwerb eines Unternehmens von Todes wegen, muss sich also das Steuerrecht Gedanken über den Unternehmenswert machen, um eine Besteuerungsgrundlage zu erhalten. Nach 12 ErbStG richtet sich die Bewertung nach den Vorschriften des Bewertungsgesetzes (BewG). Der Verfasser setzt sich in dieser Abhandlung mit den Besonderheiten bei der Bewertung von Freiberuflerpraxen - insbesondere Ingenieurbüros und Steuerkanzleien auseinander. Er untersucht insbesondere, welche Besonderheiten bei der Bewertung von Freiberuflerpraxen bei Schenkung oder Erwerb von Todes wegen zu berücksichtigen sind. Weiterhin stellt er dar, welche berufsspezifischen Besonderheiten für Ingenieurbüros und Steuerkanzleien gelten. Der Vergleich von Ingenieurbüros mit Steuerkanzleien erscheint insbesondere deswegen interessant, weil ein technisch orientierter Beruf (Ingenieur) mit einem nichttechnischen verglichen wird. Die für Ingenieurbüros dargestellten Besonderheiten gelten mit Abwandlungen für alle Arten von Ingenieurbüros (also auch Architekturbüros), während die Besonderheiten von Steuerkanzleien im Wesentlichen auf Kanzleien von Wirtschaftsprüfern, Rechtsanwälten und Notaren übertragbar sind. Die Untersuchung von Bewertungsansätzen für heilberufliche Freiberuflerpraxen (Arzt- und Zahnarztpraxen und ähnliche) ist nicht Gegenstand dieser Untersuchung.
Also from
Siegel, Thomas
Steuerkanzleien Erfolgreich Führen: Wie Sie Impulse Aus Der Luftfahrt Nutzen Und Ihre Beratung Zum Überflieger Machen
Siegel, Thomas
Wunderlich, Marco
Hardcover
$55.99
Steuern Und Sozialversicherung Bei Homeoffice Im Ausland: Rechtssicherheit Für Unternehmen Und Beschäftigte
Siegel, Felix
Siegel, Thomas
Paperback
$53.19
Also in
Accounting
1929: Inside the Greatest Crash in Wall Street History--And How It Shattered a Nation
Sorkin, Andrew Ross
Hardcover
From $19.99
Bookkeeping - Accounting for Small Business: A Quickstudy Laminated Reference Guide
Epstein, Lita
Other
$6.60
How to Get Rich in American History: 300 Years of Financial Advice That Worked (& Didn't)
Moore Phd, Joseph S.
Hardcover
$28.80
Too Big to Fail: The Inside Story of How Wall Street and Washington Fought to Save the Financial System--and Themselves
Sorkin, Andrew Ross
Paperback
$21.85
Indispensable: How to Become the Company That Your Customers Can't Live Without
Calloway, Joe
Hardcover
$36.10
Accounting for Beginners (All-in-One): Everything You Need to Learn Financial & Managerial Accounting Even Without Prior Experience. Master Financial
Publications, Finance Knights
Paperback
$35.59
$100m Lost Chapters: Lost Treasures from $100M Offers, $100M Leads, and $100M Money Models
Hormozi, Alex
Hardcover
$35.99
Tax-Free Wealth: How to Build Massive Wealth by Permanently Lowering Your Taxes
Wheelwright, Tom
Paperback
$23.70
1929: Inside the Greatest Crash in Wall Street History--And How It Shatteredâ a Nation (Large Print Edition)
Sorkin, Andrew Ross
Paperback
$35.15
Ofertas de $100M: Cómo presentar ofertas tan buenas que la gente sienta que es estúpida si dice que no
Hormozi, Alex
Hardcover
$35.99
Financial Intelligence: A Manager's Guide to Knowing What the Numbers Really Mean
Berman, Karen
Knight, Joe
Hardcover
$33.25
El Hombre Más Rico De Babilonia - Richest Man In Babylon - Spanish Edition
Clason, George S.
Paperback
$10.50
The House of Morgan: An American Banking Dynasty and the Rise of Modern Finance
Chernow, Ron
Paperback
From $14.99
No Bullsh*t Branding: A Step-By-Step Guide to Discover, Design, and Deliver Your Brand
Martin, James
Made by James
Hardcover
$38.00
The Problem with Personalization: How Advertisers Learned to Make and Break Us from Ancient Times to the AI Age
Turow, Joseph
Hardcover
$26.13
Prospectos de $100M: Cómo conseguir que los desconocidos quieran comprar lo que vendes
Hormozi, Alex
Paperback
$29.94
Alchemy: The Dark Art and Curious Science of Creating Magic in Brands, Business, and Life
Sutherland, Rory
Paperback
$18.99
Obvious Adams -- The Story of a Successful Businessman: New Business Edition
Updegraff, Robert R.
Paperback
$12.49
Payments Systems in the U.S.: A Guide for the Payments Professional
Jones, Russ
Loftesness, Scott
Benson, Carol Coye
Paperback
$62.44
Odds Are It's Marketing: A Practical Guide to Spotting Trends, Building Strategy, and Driving Growth
Ling, Shanise
Paperback
$16.10
The Lords of Easy Money: How the Federal Reserve Broke the American Economy
Leonard, Christopher
Paperback
$18.99
Yes!: 50 Scientifically Proven Ways to Be Persuasive
Cialdini, Robert
Goldstein, Noah J.
Martin, Steve J.
Paperback
$18.99
Financial Literacy for All: Disrupting Struggle, Advancing Financial Freedom, and Building a New American Middle Class
Bryant, John Hope
Paperback
$17.10
The Richest Man in Babylon - The Original 1926 Classic (Reader's Library Classics)
Clason, George S.
Paperback
$9.99
Choose FI: Your Blueprint to Financial Independence
Mamula, Chris
Barrett, Brad
Mendonsa, Jonathan
Paperback
$22.49
Financial Statements: A Step-By-Step Guide to Understanding and Creating Financial Reports (Over 200,000 Copies Sold!)
Ittelson, Thomas
Paperback
$21.80
Twenty Ads That Shook the World: The Century's Most Groundbreaking Advertising and How It Changed Us All
Twitchell, James
Paperback
$19.00
Hide Your Assets and Disappear: A Step-By-Step Guide to Vanishing Without a Trace
Pankau, Edmund
Paperback
$20.89
The Accounting Game: Basic Accounting Fresh from the Lemonade Stand
Mullis, Darrell
Orloff, Judith
Paperback
$18.95
Credit to the Nation: Eastern European Jewish Immigrant Bankers and the Shaping of American Finance, 1873-1930
Kobrin, Rebecca
Hardcover
$42.00
The Next Millionaire Next Door: Enduring Strategies for Building Wealth
Fallaw, Sarah Stanley, PH. D.
Stanley, Thomas J., PH. D.
Paperback
$16.10
Spark Brilliance: How the Science of Positive Psychology Will Ignite, Engage, and Transform Your Team
Insinger, Jackie
Hardcover
$25.64
No New Things: A Radically Simple 30-Day Guide to Saving Money, the Planet, and Your Sanity
Piper, Ashlee
Hardcover
$22.49
Walk in the Other Guy's Shoes: 25 Lessons for the Marketing, Procurement, and Agency Triangle
Davis, Joanne
Hardcover
$43.74
Accounting All-In-One for Dummies (+ Videos and Quizzes Online)
Kraynak, Joseph
Boyd, Kenneth W.
Taillard, Michael
Paperback
$33.24
The Power of Visual Storytelling: How to Use Visuals, Videos, and Social Media to Market Your Brand
Walter, Ekaterina
Gioglio, Jessica
Paperback
$50.00
Better Selling Through Storytelling: The Essential Roadmap to Becoming a Revenue Rockstar
Livesay, John
Paperback
$16.10
The Accounting for the Numberphobic: A Survival Guide for Small Business Owners
Fotopulos, Dawn
Paperback
$24.99
Financial Intelligence for Entrepreneurs: What You Really Need to Know about the Numbers
Berman, Karen
Knight, Joe
Paperback
$30.40
Inventory Log: Large Inventory Log Book - 120 Pages for Business and Home - Perfect Bound
Press, Red Tiger
Paperback
$11.99
The Redleaf Calendar-Keeper 2026: A Record-Keeping System for Family Child Care Professionals
Press, Redleaf
Hardcover
$21.95
Cashvertising: How to Use More Than 100 Secrets of Ad-Agency Psychology to Make Big Money Selling Anything to Anyone
Whitman, Drew Eric
Paperback
$17.05
Billion Dollar Whale: The Man Who Fooled Wall Street, Hollywood, and the World
Hope, Bradley
Wright, Tom
Paperback
$20.89
$100M Offers Summary and Workbook: How To Make Offers So Good People Feel Stupid Saying No
Hormozi, Alex
Hardcover
$35.99
The 22 Immutable Laws of Branding: How to Build a Product or Service Into a World-Class Brand
Ries, Laura
Ries, Al
Paperback
$18.99
Mortgages 101: Quick Answers to Over 250 Critical Questions about Your Home Loan
Reed, David
Paperback
$19.99
The Luxury Strategy: Break the Rules of Marketing to Build Luxury Brands
Bastien, Vincent
Kapferer, Jean-Noël
Hardcover
$68.63
Keyboard Rich: How Anyone Can Earn Six Figures from Home with a Simple Bookkeeping Business
Von Fumetti, Bill
Paperback
$18.99
Corporate Financing and Governance in Japan: The Road to the Future
Hoshi, Takeo
Kashyap, Anil K.
Paperback
$67.50
Trust Is the Strategy: Building Your Law Firm's Brand With Integrity
Hargroder, Megan
Amarir, Molly
Paperback
$17.09
The McGraw-Hill 36-Hour Course: Accounting
Dixon, Robert L.
Arnett, Harold E.
Davidoff, Howard
Paperback
$28.50
The Truth about College: The Essential Guide for Parents and Teens--So You Can Make the Right Choice Together
Edelman, Ric
Hardcover
$26.55
The Wealthy Barber, Updated 3rd Edition: Everyone's Commonsense Guide to Becoming Financially Independent
Chilton, David
Paperback
$18.05
So, You Want To Be An Internal Audit Rock Star?: Leadership Competencies to Help You Thrive
Rogers, Shane M.
Paperback
$37.44
The Secret Language of Financial Reports: The Back Stories That Can Enhance Your Investment Decisions
Haskins, Mark E.
Paperback
$34.00
The American Nightmare: How Inflation, Debt, and Banks Hijacked the American Dream
Vasquez, John
Paperback
$15.19
Advice for a Successful Career in the Accounting Profession: How to Make Your Assets Greatly Exceed Your Liabilities
Maginnis, Jerry
Hardcover
$28.45
$100m Lost Chapters: Lost Treasures from $100M Offers, $100M Leads, and $100M Money Models
Hormozi, Alex
Paperback
$29.94
Fearless Farm Finances: Farm Financial Management Demystified
Dietmann, Paul
Chase, Craig
Padgham, Jody L.
Paperback
$24.94
Hug Your Customers: The Proven Way to Personalize Sales and Achieve Astounding Results
Mitchell, Jack
Hardcover
From $10.99
Wiley GAAP 2026: Interpretation and Application of Generally Accepted Accounting Principles
Flood, Joanne M.
Paperback
$180.00
Financial Literacy for All: Disrupting Struggle, Advancing Financial Freedom, and Building a New American Middle Class
Bryant, John Hope
Hardcover
$28.50
How To Write An Inspired Creative Brief, 3rd Edition: A creative's advice on the first step of the creative process
Ibach, Howard
Paperback
$18.74
Referrals Made Simple: How to Build a Predictable Stream of High-Quality Clients Without Advertising
Partridge, Howard
Hardcover
$24.70
Cash Libre: 10 Pillars to Help You Reclaim Your Purpose and Financial Freedom
King, Luzy D.
Hardcover
$27.50
$100M Leads Summary & Workbook: How to Get Strangers To Want To Buy Your Stuff
Hormozi, Alex
Paperback
$29.94
The Copyselling System: Write to Sell with the Secret Formula for Maximizing Revenue
Wiebe, Joanna
Paperback
$20.85
Mastering QuickBooks 2026 - Seventh Edition: The complete guide to small business accounting with US QuickBooks Online
Shelton, Crystalynn
Paperback
$43.74
The Future of Money: How the Digital Revolution Is Transforming Currencies and Finance
Prasad, Eswar S.
Hardcover
$35.00
The Path to Sustained Excellence: Strategy, Culture and Team: The Story of WSFS into the 21st Century
Simon, Lizzie
Kriegstein, Brittany
Turner, Mark A.
Hardcover
$27.50
Any Insights Yet?: Connect the dots. Create new categories. Transform your business.
Kocek, Chris
Paperback
$24.94
Failure Factory: How Baltimore City Public Schools Deprive Taxpayers and Students of a Future
Papst, Chris
Paperback
$21.80
The Wealth of Nations: Complete (Royal Collector's Edition) (Case Laminate Hardcover with Jacket)
Smith, Adam
Hardcover
$74.94
It's Not About You: Winning New Business In A Crowded Agency World
Boehler, Stephen
Boehler, Robin
Paperback
$19.00