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erbschaftsteuerliche Privilegierung von Betriebsvermögen

erbschaftsteuerliche Privilegierung von Betriebsvermögen

          
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About the Book

Studienarbeit aus dem Jahr 2012 im Fachbereich Jura - Steuerrecht, Note: 11,0, Eberhard-Karls-Universität Tübingen, Veranstaltung: Seminar mit dem Thema "Aktuelle Entwicklungen des Steuerrechts", Sprache: Deutsch, Abstract: "Für jedes Jahr der Unternehmensfortführung soll zum Erhalt der Arbeitsplätze die auf das übertragene Unternehmen entfallene Erbschaftsteuerschuld reduziert werden. Sie entfällt ganz, wenn das Unternehmen mindestens zehn Jahre nach Übergabe fortgeführt wird." - Zitat aus dem Koalitionsvertrag vom 11.11.2005 - Mit dieser Vereinbarung wollten die damaligen Parteien der großen Koalition die Erbschafts- und Schenkungsteuer bis spätestens 1.1.2007 reformieren und dadurch unter anderem die Unternehmensnachfolge stärker begünstigen. Ein dementsprechender Gesetzesentwurf wurde im Jahre 2006 durch die Bundesregierung vorgelegt. Bevor das damalige ErbStG verabschiedet werden konnte, wurde es jedoch durch den Beschluss des BVerfG vom 7.11.2006, aufgrund der Vorlage des BFH, als verfassungswidrig deklariert. Ausschlaggebend war hierfür die mit § 19 Abs.1 ErbStG a.F. verbundene Bewertung, welche den Anforderungen des Gleichheitsgrundsatzes aus Art. 3 Abs.1 GG nicht genügte. Zur Neuregelung wurden dem Gesetzgeber spezielle Anforderungen und eine Frist bis zum 31.12.2008 auferlegt. Da der eben angeführte Gesetzesentwurf zur Erleichterung der Unternehmensnachfolge jedoch keine Ausführungen zu Bewertungsfragen beinhaltete, einigte man sich auf die Einbeziehung der Bewertungsfragen in eine komplett neue Erbschaftsteuerreform. Der Entwurf zum Reformgesetz endete in einer großen politischen Debatte, weshalb das Erbschaftsteuerreformgesetz erst kurz vor Ablauf der vom BVerfG gesetzten Frist am 24.12.2008 durch den Bundespräsidenten unterzeichnet wurde und am 1.1.2009 in Kraft getreten ist. Diese Regelung wurde durch das Wachstumsbeschleunigungsgesetz vom 22.12.2009, das Jahressteuergesetz 2010 vom 8.12.2010 und das Steuervereinfachungsgesetzt 2011 vom 1.11.2011


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Product Details
  • ISBN-13: 9783656592945
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Weight: 86 gr
  • ISBN-10: 3656592942
  • Publisher Date: 28 Mar 2014
  • Height: 210 mm
  • No of Pages: 56
  • Series Title: German
  • Sub Title: Eine kritische Würdigung unter Berücksichtigung verfassungsrechtlicher Vorgaben des BVerfG
  • Width: 148 mm


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erbschaftsteuerliche Privilegierung von Betriebsvermögen
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