Die Besteuerung Geldwerter Vorteilsgewaehrungen Des Arbeitgebers
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Die Besteuerung Geldwerter Vorteilsgewaehrungen Des Arbeitgebers

Die Besteuerung Geldwerter Vorteilsgewaehrungen Des Arbeitgebers


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About the Book

Die Besteuerung geldwerter Vorteile, die der Arbeitgeber seinen Arbeitnehmern gewährt, wirft viele Fragen auf und unterliegt einer komplexen Kasuistik. In diesem Sinne geht die Arbeit auf die Unterscheidung eines geldwerten Vorteils von Barlohn und die Frage nach relevanten Steuerbefreiungen im Rahmen des § 3 EStG ein. Des Weiteren setzt sich die Studie mit den Bewertungsvorschriften der § 8 Abs. 3 EStG und des § 37 b EStG detailliert auseinander. Ziel ist es dabei, unter Einbezug der neuen Entwicklungen zu untersuchen, wie das deutsche Einkommensteuerrecht den geldwerten Vorteilsgewährungen des Arbeitgebers begegnet, und - wo möglich - diesbezüglich allgemeine Grundsätze herauszuarbeiten. Daneben ist der Frage nachzugehen, ob etwaige Ungleichbehandlungen bei der Bewertung geldwerter Vorteile dem Gleichheitssatz des Art. 3 Abs. 1 GG standhalten und inwieweit Konzernstrukturen einer Sonderbehandlung bedürfen.
About the Author: Maximilian Oehlschlägel, geboren in Hamburg, studierte von 2005 bis 2010 Rechtswissenschaften an der Universität Hamburg. Seit Anfang 2012 ist er Rechtsreferendar am Hanseatischen Oberlandesgericht Hamburg.


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Product Details
  • ISBN-13: 9783631626672
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 194
  • Series Title: Europaeische Hochschulschriften Recht
  • Weight: 3044 gr
  • ISBN-10: 3631626673
  • Publisher Date: 31 Jan 2013
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Width: 148 mm


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Die Besteuerung Geldwerter Vorteilsgewaehrungen Des Arbeitgebers
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Die Besteuerung Geldwerter Vorteilsgewaehrungen Des Arbeitgebers
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