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Die körperschaftsteuerliche Organschaft
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ISBN10: 364086851X
ISBN13: 9783640868513
Publisher: Grin Verlag
Published: Mar 22 2011
Pages: 24
Weight: 0.09
Height: 0.06 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783640868513
Publisher: Grin Verlag
Published: Mar 22 2011
Pages: 24
Weight: 0.09
Height: 0.06 Width: 5.83 Depth: 8.27
Language: German
Studienarbeit aus dem Jahr 2003 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 3,0, Veranstaltung: Ertragsteuern, Sprache: Deutsch, Abstract: 1.1 Organgesellschaft Organgesellschaft i.S.d. 14 S.1 KStG sind Kapitalgesellschaften, Aktiengesellschaften und Kommanditgesellschaften auf Aktien. Durch 17 KStG werden dazu auch andere Kapitalgesellschaften (hauptsächlich die GmbH 1 Abs. 1 Nr. 1 KStG) dazugezählt. Voraussetzung ist, dass sich der Sitz der Geschäftsleitung im Inland befindet. Das Einkommen einer OG kann nur dem OT zugerechnet werden, wenn die OG mittels eines Gewinnabführungsvertrags (vgl. 291 Abs. 1 AktG) sich verpflichtet, ihren gesamten Gewinn dem OT zuzuführen (vgl. 14 Nr. 1 KStG). 1.2 Organträger Ein Organträger im Sinne des 14 Nr. 2 Satz 1 KStG ist eine unbeschränkt steuerpflichtige natürliche Person, wenn diese Unternehmer eines gewerblichen Betriebes sind. Dazu gehören auch eine nichtsteuerbefreite Körperschaft, Personenvereinigung und Vermögensmasse i.S.d. 1 Abs. 1 KStG, mit Geschäftsleitung und Sitz im Inland. Sowie PG i.S.d. 15 Abs. 1 Nr. 2 EStG, mit Geschäftsleitung und Sitz im Inland unter Berücksichtigung ob an der PG ein oder mehrere beschränkt einkommensteuer- bzw. körperschaftsteuerpflichtige Gesellschafter beteiligt sind. Nach 18 KStG i.V.m. 14 Nr. 2 KStG kann auch ein ausl. gewerbliches Unternehmen OT sein, wenn es im Inland eine im HR eingetragene Zweigniederlassung unterhält. [...]
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