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Die steuerliche Verlustbehandlung von Kapitalgesellschaften. Der Wert von steuerlichen Verlustvorträgen für marode Unternehmen
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ISBN10: 3668264163
ISBN13: 9783668264168
Publisher: Grin Verlag
Published: Aug 11 2016
Pages: 32
Weight: 0.12
Height: 0.08 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783668264168
Publisher: Grin Verlag
Published: Aug 11 2016
Pages: 32
Weight: 0.12
Height: 0.08 Width: 5.83 Depth: 8.27
Language: German
Bachelorarbeit aus dem Jahr 2015 im Fachbereich Jura - Steuerrecht, Note: 1,7, Hochschule Niederrhein in Mönchengladbach, Sprache: Deutsch, Abstract: Ziel dieser Arbeit ist die Darstellung der Anwendungsprobleme des 8c KStG und die Erläuterung der Frage, weshalb steuerliche Verlustvorträge insbesondere für marode Unternehmen einen hohen Wert haben. Die steuerliche Verlustbehandlung von Kapitalgesellschaften hat gro en Einfluss auf unternehmerische Entscheidungen. Die Kapitalgesellschaften können ihre Verluste zurück- oder vortragen. Beim Mantelkauf werden Anteile von Kapitalgesellschaften erworben, die Verlustvorträge aufweisen.Die steuerlichen Regelungen zum Mantelkauf sollen einer unangemessenen Nutzung der steuerlichen Verluste entgegentreten. Der Gesetzgeber hat dies mit Hilfe von 8 Abs. 4 KStG versucht. Erst durch das Unternehmer-steuerreformgesetzes 2008 erfolgte mit der Neuregelung des 8c KStG eine Neuorientierung bezüglich der steuerlichen Mantelkaufregel. Es wurde eine Verlustbeschränkung bei Körperschaften in 8c KStG eingeführt, bei dem der Erwerb aller Anteile einer Mantelgesellschaft zum Untergang der Verluste führen kann. Im Folgenden wird die Problematik der steuerrechtlichen Verlustbehandlung von Kapitalgesellschaften untersucht. Zunächst wird in Kapitel 1 kurz der Verlustabzug im Einkommensteuerrecht beleuchtet. In Kapitel 2 wird anschlie end auf die Methodik des Verlustabzugs im Körperschaftsteuerrecht eingegangen. In Kapitel 3 wird daraufhin die Vorschrift des 8 Abs. 4 KStG a.F. untersucht, die den Mantelkauf geregelt hat. Die Neuregelung des Mantelkauf gemä 8c KStG wird in Kapitel 4 dargestellt. In Kapitel 5 wird der Mantelkauf näher erläutert. Schlie lich wird in Kapitel 6 der Verlustabzug im Umwandlungssteuerrecht skizziert.
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