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Chancen und Risiken der ertragsteuerlichen Organschaft. Möglichkeiten der Steuerersparnis für Steuerpflichtige
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ISBN10: 3346352595
ISBN13: 9783346352590
Publisher: Grin Verlag
Published: Mar 31 2021
Pages: 74
Weight: 0.24
Height: 0.18 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783346352590
Publisher: Grin Verlag
Published: Mar 31 2021
Pages: 74
Weight: 0.24
Height: 0.18 Width: 5.83 Depth: 8.27
Language: German
Bachelorarbeit aus dem Jahr 2020 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,8, Duale Hochschule Baden-Württemberg, Villingen-Schwenningen, früher: Berufsakademie Villingen-Schwenningen, Sprache: Deutsch, Abstract: Die ertragsteuerliche Organschaft wird am Beispiel von Kapitalgesellschaften dargestellt, Personengesellschaften werden nicht berücksichtigt. Zu Beginn wird die Besteuerung von einem handelsrechtlichen Konzern bestehend aus Kapitalgesellschaften ohne dem Vorliegen eines Organschaftsverhältnisses genauer dargestellt. Im Anschluss wird die ertragsteuerliche Organschaft ausführlich behandelt. Es wird auf die persönlichen und sachlichen Voraussetzungen eingegangen, die Rechtsfolgen werden im Körperschaftsteuerrecht und im Gewerbesteuerrecht erörtert. Ein Steuerbelastungsvergleich soll zeigen, ob sich die ertragsteuerliche Organschaft im Vergleich zu Kapitalgesellschaften ohne Organschaft als vorteilhaft erweist. Zur Stützung dieser These werden weitere Vorteile und Nachteile der ertragsteuerlichen Organschaft aufgegriffen und abschlie end ein Fazit gezogen. Ziel der Arbeit ist es, die Chancen und Risiken einer ertragsteuerlichen Organschaft darzustellen, sodass die aufgezeigten Problemfelder in der Praxis vermieden werden können und der Steuerpflichtige im besten Fall eine Steuerersparnis erlangen kann. Im Rahmen der ertragsteuerlichen Organschaft verschmelzen die wirtschaftlichen Interessen der verschiedenen rechtlichen selbstständigen Unternehmen zu einer wirtschaftlichen Einheit. Innerhalb der Organschaft wird das Mutterunternehmen als Organträger und die Tochtergesellschaft als Organgesellschaft bezeichnet. Der Organträger und und eine oder mehrere Organgesellschaften bilden den Organkreis. Gem. 14 Abs. 1 Satz 1 KStG darf das Einkommen der Organgesellschaft dem Organträger hinzugerechnet werden. Durch Gründung einer Organschaft können ertragsteuerliche Verluste von Organträger und Organgesellschaft sofort ausgeglichen werden
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