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GmbH und GmbH & Co. KG. Ein Vergleich unter steuerlichen Optimierungsüberlegungen

GmbH und GmbH & Co. KG. Ein Vergleich unter steuerlichen Optimierungsüberlegungen

          
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About the Book

Studienarbeit aus dem Jahr 2009 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Universität Hamburg (Institut für Wirtschaftsprüfung und Steuerwesen), Sprache: Deutsch, Abstract: Mittelständischen Unternehmen stehen unterschiedliche Unternehmensformen zur Erreichung ihrer wirtschaftlichen Ziele zur Verfügung. Ein Unternehmer muss sich zunächst vor der Gründung fragen, welches die für seine Tätigkeit richtige Rechtsform ist. Dabei sind steuerliche und nicht steuerliche Aspekte zu beachten, die unterschiedlichen Einfluss auf die steuerliche Gesamtbelastung haben, damit eine Steueroptimierung durch die Rechtsformwahl erreicht werden kann. Eine Rechtsformwahl kann zudem während des Bestehens in Form eines Rechtsformwechsels anstehen. Mit der Unternehmensteuerreform 2008 wurden die steuerlichen Rahmenbedingungen für Personen- und Kapitalgesellschaften und deren Gesellschafter wesentlich geändert. Die jüngsten Änderungen zeigen, dass das Steuerrecht bezüglich der Rechtsformwahl an Bedeutung gewonnen hat. Durch den stetigen Wandel der steuerlichen Normen ist vorliegend nur eine Betrachtung des Status quo, aber keine langfristige Betrachtung der steuerlichen Einflussfaktoren möglich. In dieser Arbeit wird die Rechtsform der GmbH sowie die Mischform aus Kapital- und Personengesellschaft, die GmbH & Co. KG, steuerlich näher betrachtet. Die Ausführungen in Kapitel 2 beziehen sich auf die zivil- und steuerrechtliche Grundkonzeption der Rechtsform der GmbH und der Mischform aus Kapital- und Personengesellschaft, der GmbH & Co. KG, um einen Einblick in die Haftung und Besteuerung dieser Rechtsformtypen zu ge-währen. Aus Vereinfachungsgründen wird in dieser Arbeit die Grundsteuer und vor allem die Um-satzsteuer nicht weiter betrachtet. In Kapitel 3 werden die Kapitalgesellschaften, im Speziellen die GmbH und die GmbH & Co. KG, in unterschiedlichen Besteuerungsfällen, z. B. Gewinnverwendung, Verlustsituation und Anteilsveräußerung, näher ver


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Product Details
  • ISBN-13: 9783640435227
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3640435222
  • Publisher Date: 02 Oct 2009
  • Height: 210 mm
  • No of Pages: 80
  • Series Title: German
  • Weight: 118 gr


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