Liquidation der GmbH
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Liquidation der GmbH

Liquidation der GmbH


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About the Book

In kompakter und leicht verstandlicher Form beleuchtet die rundum aktualisierte 4. Auflage dieses bewahrten Standardwerks alle gesellschafts- und steuerrechtlichen Aspekte, die im Rahmen der Liquidation einer GmbH relevant werden. Auch Alternativen zur Auflosung einer GmbH werden anschaulich - die stille Liquidation, - die Fortsetzung der aufgelosten GmbH und - die Umwandlung einer GmbH. Ein besonderes Augenmerk ist auf Steuerauswirkungen von Liquidationserlosen und -verlusten bei den Anteilseignern gerichtet. Viele Argumentationshilfen, Checklisten und Vertragsmuster unterstutzen Sie bei der Umsetzung. Mit Corona-StHG, JStG 2020 u.a. Schwerpunkte der 4. Auflage sind neben der vollstandigen Berucksichtigung der Corona-Steuerhilfegesetze, des Jahressteuergesetzes 2020 und einschlagiger Rechtsprechung auch folgende - Wie gestaltet man Finanzierungsinstrumente (z.B. mit einer Holding-Gesellschaft), damit der steuerliche Verlust beim Ausfall optimal anerkannt wird? - Welche Wahlrechte eroffnet die Wiedereinfuhrung des Eigenkapitalersatzrechts in § 17 Abs. 2a EStG? - In welchen Fallen ist der Abzug von Darlehensausfallen bei den Kapitaleinkunften gunstiger? - Wie ist ein Rangrucktritt zu formulieren, um die gewinnerhohende Wirkung des § 5 Abs. 2a EStG zu vermeiden? - Welche Taktik hilft dem Gesellschafter hinsichtlich des maßgeblichen Verlustzeitpunkts?


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Product Details
  • ISBN-13: 9783503195329
  • Publisher: Na
  • Height: 233 mm
  • Weight: 20 gr
  • ISBN-10: 3503195327
  • Binding: Paperback
  • Language: German


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