Juristische und steuerliche Aspekte geschlossener Immobilienfonds
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Juristische und steuerliche Aspekte geschlossener Immobilienfonds

Juristische und steuerliche Aspekte geschlossener Immobilienfonds


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About the Book

Inhaltsangabe: Einleitung: Ein direkter Erwerb einer Immobilie ist mit einem erheblichen Verwaltungsaufwand und einem hohen Finanzierungsvolumen verbunden. Geschlossene Immobilienfonds erfreuen sich daher großer Beliebtheit. Der Erwerb einer Beteiligung an einem geschlossenen Immobilienfonds ist für den Investor eine reine Kapitalanlage. Wird eine entsprechende Entwicklung eines Fonds vorausgesetzt, partizipiert ein Anleger von zukünftigen Gewinnen und Wertsteigerungen. Der Investor erhält laufende Ausschüttungen bzw. durch die Entschuldung steigt der Vermögenswert seines Anteils entsprechend. Der Gedanke, sich zusammenzuschließen und gemeinsam planmäßig Immobilieneigentum zu erwerben, ist in der Bundesrepublik Deutschland nicht alt. Im Anschluss an das Wirtschaftswunder der 50er und 60er Jahre, als Immobilieneigentum in privater Hand als Einfamilienhaus oder Eigentumswohnung eine größere Verbreitung gefunden hatte, verstärkte sich der Wunsch nach Immobilieneigentum als Kapitalanlage. Die Wiedervereinigung Deutschlands am 03. Oktober 1990 machte es notwendig und politisch ratsam, die Lebensverhältnisse im Beitrittsgebiet möglichst schnell jenen der alten Bundesrepublik anzupassen. Die Anlageform „Immobilienfonds" wurde zum Zwecke von Investitionen in den neuen Bundesländern steuerlich begünstigt. Nach den rezessiven Tendenzen im Immobilienmarkt muss eine Investition in einen geschlossenen Immobilienfonds genau geprüft werden. Die Initiatoren haben sorgfältig entscheiden, welche Immobilienart, welche rechtliche und steuerliche Ausgestaltung sie für ihren aufgelegten geschlossenen Immobilienfonds auswählen. Im Gegenzug sollten Investoren die verschiedenen Fondsangebote vergleichen. Es muss entschieden werden, ob eine langfristige, gewinnbringende Anlage oder eine Investition aus steuerlichen Gründen erfolgen soll. Unternehmerische Risiken müssen ebenfalls beachtet werden. Nur durch einen Vergleich der Fondsangebote kann festgestellt werden, ob das Ziel des Fonds au


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Product Details
  • ISBN-13: 9783838677842
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 12 mm
  • Width: 148 mm
  • ISBN-10: 3838677846
  • Publisher Date: 07 Mar 2004
  • Height: 210 mm
  • No of Pages: 216
  • Series Title: German
  • Weight: 335 gr


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