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Untersuchung der Auswirkungen der Abgeltungsteuer auf traditionelle und alternative Kapitalanlagen mit dem Ziel der steuerlichen Optimierung des Privatvermögens

Untersuchung der Auswirkungen der Abgeltungsteuer auf traditionelle und alternative Kapitalanlagen mit dem Ziel der steuerlichen Optimierung des Privatvermögens

          
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About the Book

Diplomarbeit aus dem Jahr 2008 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,4, Berufsakademie Sachsen in Dresden (Steuerberatung/Prüfungswesen), Sprache: Deutsch, Abstract: Durch das Unternehmensteuerreformgesetz (UnStRG) 2008 wurde die Besteuerung von Kapitaleinkünften und privaten Veräußerungsgewinnen grundlegend neu geregelt. Mit der Einführung der Abgeltungsteuer (AgSt) zum 01.01.2009 kommt es zur Aufhebung der Trennung der Besteuerung von Ertrags- und Vermögenszuwachs und damit zu einem Systemwechsel in der Besteuerung der Einkünfte in Deutschland. Der Wechsel vollzieht sich weg von der synthetischen Einkommensteuer (ESt), bei der verschiedene Einkunftsarten unterschiedslos steuerlich behandelt" werden, hin zur Schedulen -Besteuerung, bei der "die zu versteuernden Einkünfte nach Art der Einkunftsquellen unterschiedlichen Tarifen zugeordnet werden ..." . Der europäische Vergleich zeigt, dass die Mehrzahl der Staaten bereits AgSt-Systeme eingeführt haben. Mit einem Steuersatz von 25 % + SolZ liegt Deutschland nach Schweden und Dänemark an der Spitze der europäischen Staaten (Anlage 1). Die Einführung der AgSt ist ein wesentlicher Bestandteil der Unternehmensteuerreform (UnStR) 2008 und bedeutet eine umfassende Änderung der Besteuerung von Kapitalanlagen im Privatvermögen. Die folgenden Ausführungen liefern Antworten zu aktuellen Fragen privater Kapitalanlagen unter Berücksichtigung steuerlicher Aspekte zum Gesetzesstand des Veranlagungsjahres 2009.


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Product Details
  • ISBN-13: 9783640176588
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 112
  • Series Title: German
  • Weight: 159 gr
  • ISBN-10: 3640176588
  • Publisher Date: 29 Sep 2008
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Width: 148 mm


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Untersuchung der Auswirkungen der Abgeltungsteuer auf traditionelle und alternative Kapitalanlagen mit dem Ziel der steuerlichen Optimierung des Privatvermögens
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Untersuchung der Auswirkungen der Abgeltungsteuer auf traditionelle und alternative Kapitalanlagen mit dem Ziel der steuerlichen Optimierung des Privatvermögens
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