Home > Business and Economics > Economics > Steuerliche Aspekte der Wohnsitzverlagerung natürlicher Personen. Eine kritische Analyse am Beispiel des Kanton Zug (Schweiz): (German)
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Steuerliche Aspekte der Wohnsitzverlagerung natürlicher Personen. Eine kritische Analyse am Beispiel des Kanton Zug (Schweiz): (German)

Steuerliche Aspekte der Wohnsitzverlagerung natürlicher Personen. Eine kritische Analyse am Beispiel des Kanton Zug (Schweiz): (German)

          
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About the Book

Studienarbeit aus dem Jahr 2008 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,3, Duale Hochschule Baden Württemberg Mosbach, Sprache: Deutsch, Abstract: Nicht nur aufgrund ihrer landschaftlichen Reize und ihres hohen Lebensstandards zählt die Schweiz zu den wohl beliebtesten Auswanderungszielen der Deutschen. Gerade diejenigen, die sich ihr Vermögen hart in Deutschland erarbeitet haben, werden in Erwägung ziehen, den hohen steuerlichen Belastungen in Deutschland zu entfliehen. Die Schweiz mit ihren vielen Kantonen bietet hier den perfekten Zufluchtsort: die Steueroasen. Der Kanton Zug ist eine dieser schweizerischen Steueroasen. Aber was genau ist eine Steueroase? Als Steueroase bezeichnet man Gebiete, die besonders niedrige Steuern erheben und so attraktiv sind für Personen, die sich über die Jahre ein hohes Polster an Vermögen und Kapital geschaffen haben. In den meisten Fällen handelt es sich bei den Steueroasen um kleine Länder oder Gebiete, wie den Kanton Zug in der Schweiz, die eine geringe Wirtschaftsaktivität aufweisen, dafür aber ein hohes Maß an finanziellen Transaktionen und vorhandenem Kapital. Ein weiteres Indiz für ein Niedrigsteuerland oder die sogenannte Steueroase ist der Steuersatz, der meist unter 25 % liegt. Unter einigen Umständen ist sogar die Vorzugsbesteuerung für Zuziehende möglich. In dieser Studienarbeit wird der Focus auf den Vergleich der deutschen und der schweizerischen Einkommensteuerbelastung gelegt. Daher werden zunächst Grundzüge des deut-schen und des schweizerischen Steuerrechts beleuchtet, danach wird auf Motive, Voraussetzungen und steuerliche Folgen der Wohnsitzaufgabe in Deutschland und Neubegründung eines Wohnsitzes im Kanton Zug eingegangen. Es wird nach Aufzeigen einiger Probleme davon ausgegangen, dass der Wohnsitz steuerlich wirksam aufgegeben und in den Kanton Zug verlegt wird. Aus diesem Grund soll nicht näher auf die Problematik der Doppelbesteuerung eingegangen werden. Ein Vergleich der Ste


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Product Details
  • ISBN-13: 9783638951005
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 46
  • Series Title: German
  • Weight: 72 gr
  • ISBN-10: 3638951006
  • Publisher Date: 18 Jun 2008
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm


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Steuerliche Aspekte der Wohnsitzverlagerung natürlicher Personen. Eine kritische Analyse am Beispiel des Kanton Zug (Schweiz): (German)
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Steuerliche Aspekte der Wohnsitzverlagerung natürlicher Personen. Eine kritische Analyse am Beispiel des Kanton Zug (Schweiz): (German)
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