Kauf und Bewertung einer Steuerberaterpraxis by Vincent Schuttfort
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Kauf und Bewertung einer Steuerberaterpraxis

Kauf und Bewertung einer Steuerberaterpraxis


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About the Book

Diplomarbeit aus dem Jahr 2013 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Fachhochschule Worms, Veranstaltung: Steuerrecht, Zivilrecht, Betriebswirtschaft, Sprache: Deutsch, Abstract: Anhand der aktuellen Berufsstatistik 2011 zeigt sich, dass 71,1% der Steuerberater selbstständig sind. Bei der Entwicklung der Altersstruktur der Steuerberater ist ein deutlicher Anstieg des Anteils in höheren Altersklassen zu erkennen. Da der Anlass für den Verkauf einer Kanzlei meist in Verbindung mit dem Alter des Kanzleiinhabers steht, ist in den kommenden Jahren damit zu rechnen, dass vermehrt Steuerberaterkanzleien zum Verkauf stehen werden. Im Zuge dessen wird ein erhöhter Beratungsbedarf entstehen, um die Nachfolge der Kanzlei zu regeln und damit die Absicherung im Alter zu gewährleisten. Bei dem Verkauf oder Erwerb einer Steuerberaterpraxis werden in dieser Diplomarbeit folgende Beratungsfelder näher erörtert, die zum einem bei der Vertragsgestaltung aus zivilrechtlicher und berufsrechtlicher Sicht entstehen. Zum anderen aber entstehen diese auch aus den allgemeinen steuerlichen Konsequenzen aus dem Verkauf für Verkäufer und Käufer. Ein weiterer Punkt der beim Kauf einer Steuerberaterpraxis eine große Rolle spielt, ist die Frage welchen Wert die Steuerberaterpraxis hat und wie dieser gefunden werden kann. Auch dieses Beratungsfeld findet hier Erörterung. Der erste Teil in Kapitel 2 beschäftigt sich mit den zivilrechtlichen Aspekten des Kaufs einer Steuerberaterpraxis auch unter Berücksichtigung berufsrechtlicher Regelungen. Unter anderem wird hier der Frage nachgegangen, welche Vertragspunkte in der Regel zu Problemen führen können. Es werden entsprechende Beratungsansätze genannt. Problematische Vertragspunkte werden anhand einer schriftlichen Befragung von 8 Steuerberaterkammern behandelt, die sich bereit erklärt haben an der Befragung teilzunehmen. Zusätzliche schriftliche und telefonische Rückmeldungen und vereinzelte Meinungen der Steuerberat


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Product Details
  • ISBN-13: 9783656442448
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Weight: 181 gr
  • ISBN-10: 3656442444
  • Publisher Date: 25 Feb 2016
  • Height: 210 mm
  • No of Pages: 94
  • Series Title: German
  • Sub Title: Zivil- und steuerrechtliche Aspekte
  • Width: 148 mm


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