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Doppelbesteuerung im Erbschaftsteuerrecht

Doppelbesteuerung im Erbschaftsteuerrecht


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About the Book

Studienarbeit aus dem Jahr 2017 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Georg-August-Universität Göttingen (Institut für deutsche und internationale Besteuerung), Sprache: Deutsch, Abstract: Diese Arbeit beschäftigt sich mit der erbschaftsteuerlichen Behandlung internationaler Erbfälle und der dabei entstehenden Doppelbesteuerungsproblematik. Ziel der Arbeit ist es, die Problematik der Doppelbesteuerung in der Entstehung aufzuzeigen und zu erläutern, welche Möglichkeiten zur Vermeidung einer solchen Doppelbesteuerung auf nationaler wie auf internationaler Ebene bestehen. Zunächst wird definiert, worum es sich bei der Erbschaftsteuer handelt und was Doppelbesteuerung bedeutet. Sodann wird in Grundzügen erläutert, welche Tatbestandsvoraussetzungen aus deutscher Sicht erfüllt sein müssen, damit der Steuerfall überhaupt der Erbschaft- und Schenkungsteuer unterworfen werden kann und wie es zu Doppelbesteuerung des Erbfalls kommen kann. Zudem wird ein Überblick über die ökonomischen Folgen einer Doppelbesteuerung gegeben. In den kommenden Jahren werden in der Bundesrepublik Deutschland große Vermögen der wohlhabenden Nachkriegsgeneration vererbt. Haben diese Vermögen bzw. die an dem Erbfall beteiligten Personen keinen Auslandsbezug, unterliegt der gesamt Erwerb dem deutschen Erbschaft- und Schenkungsteuerrecht. Inzwischen ist es keine Seltenheit mehr, wenn das übertragene Vermögen oder die Steuerpflichtigen selbst eine Beziehung zum Ausland aufweisen, was der steuerlichen Behandlung solcher Erbschaften bzw. Schenkungen eine steigende Bedeutung zukommen lässt. Die zunehmende Globalisierung führt zu einer wachsenden Internationalisierung der Vermögen. Zu dieser Verschiebung der Vermögen tragen insbesondere die europarechtlichen Grundfreiheiten, wie die Kapitalverkehrsfreiheit bei. So beinhalten Vermögen immer häufiger im Ausland belegene Vermögensteile, wie etwa ein Ferienhaus in Spanien oder eine Ferienwohnung in der Schweiz. Diese stelle


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Product Details
  • ISBN-13: 9783668665422
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 26
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3668665427
  • Publisher Date: 21 Mar 2018
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 95 gr

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