Grundlagen und kritische Analyse der Wegzugsbesteuerung gem. § 6 AStG. n.F.
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Grundlagen und kritische Analyse der Wegzugsbesteuerung gem. § 6 AStG. n.F.

Grundlagen und kritische Analyse der Wegzugsbesteuerung gem. § 6 AStG. n.F.


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About the Book

Studienarbeit aus dem Jahr 2021 im Fachbereich Jura - Steuerrecht, Note: 1,0, Hochschule Schmalkalden, ehem. Fachhochschule Schmalkalden (Wirtschaftsrecht), Sprache: Deutsch, Abstract: Diese Arbeit stellt die Grundlagen der neuen gesetzlichen Änderungen der Wegzugsbesteuerung des § 6 AStG n.F. unter Würdigung einer abschließenden kritischen Analyse dar. Mit Verabschiedung des ATAD-Umsetzungsgesetz wurde am 25. Juni 2021 die EU-ATAD-Richtlinie verspätet in nationales Recht umgesetzt und bezüglich der Entstrickungs- und Wegzugbesteuerung gem. § 6 AStG neu reformiert. Die Seminararbeit beinhaltet schwerpunktmäßig die Grundlagen der neuen gesetzlichen Änderungen der Wegzugsbesteuerung gem. § 6 AStG n.F., unter Würdigung einer kritischen Analyse im Vergleich zur alten Gesetzesfassung des § 6 AStG, die noch für Alt-Fälle besteht. Hervorzuheben sind mögliche Gestaltungen bei einer unentgeltlichen Übertragung von Anteilen an Kapitalgesellschaften im Privatvermögen (§ 17 EStG) sowie die bestehende Konkurrenz der Gesetzesnorm zum Einkommensteuer-, Körperschaftsteuer- und Umwandlungssteuergesetz. Die Neuregelung des § 6 AStG wird in der steuerlichen Praxis noch mehr an Bedeutung und Beachtung gewinnen; insbesondere bei Familien-/Kapitalgesellschaften, sofern ein zukünftiger Wegzug eines Gesellschafters oder eine etwaige Sitzverlegung einer Kapitalgesellschaft in das Ausland geplant ist sowie bei Erb-/ und Nachfolgeregelungen.


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Product Details
  • ISBN-13: 9783346963109
  • Publisher: Bod Third Party Titles
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 100 gr
  • ISBN-10: 3346963101
  • Publisher Date: 31 Oct 2023
  • Height: 210 mm
  • No of Pages: 28
  • Spine Width: 2 mm
  • Width: 148 mm


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Grundlagen und kritische Analyse der Wegzugsbesteuerung gem. § 6 AStG. n.F.
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