Nießbrauch am Anteil einer Personengesellschaft. Zivilrechtliche Grundlagen und steuerliche Behandlung
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Nießbrauch am Anteil einer Personengesellschaft. Zivilrechtliche Grundlagen und steuerliche Behandlung

Nießbrauch am Anteil einer Personengesellschaft. Zivilrechtliche Grundlagen und steuerliche Behandlung


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About the Book

Masterarbeit aus dem Jahr 2015 im Fachbereich Jura - Steuerrecht, Note: 2,0, Universität des Saarlandes, Sprache: Deutsch, Abstract: In dieser Arbeit werden die zivilrechtlichen Grundlagen des Nießbrauchs als allgemeiner Gestaltungsspielraum dieses Rechtsverhältnisses erläutert und die steuerlichen Folgen betrachtet. Dabei werden zivil- und steuerrechtliche Streitfragen aufgegriffen und beantwortet. Der Schwerpunkt liegt insbesondere in den gesellschaftsrechtlichen Möglichkeiten und Folgen der Nießbrauchgestaltung hinsichtlich der Rechte des Nießbrauchers gegenüber Gesellschaft und Nießbrauchbesteller und der ertragsteuerlichen Würdigung der Gestaltungsalternativen. Dabei werden auch die Kernfragen der umsatzsteuerlichen Behandlung thematisiert. Vor dem Hintergrund des Nießbrauchs als Gestaltungsinstrument der vorweggenommenen Erbfolge wird ein Überblick über die schenkungs- und erbschaftsteuerlichen Folgen vermittelt.
About the Author: Der Autor hat 2009 nach dem Abitur für die Finanzverwaltung des Saarlandes am Finanzamt Saarlouis und an der Fachhochschule für Finanzen in Edenkoben dual Finanzwirtschaft studiert und 2012 mit dem Titel "Diplom-Finanzwirt" abgeschlossen. Von 2013 bis 2015 hat er nebenberuflich den Masterstudiengang "Wirtschaftsrecht für die Unternehmenspraxis" absolviert und 2015 den Titel "Master Of Laws - L.L.M." von der rechts- und wirtschaftswissenschaftlichen Fakultät der Universität des Saarlandes erhalten. Im März 2017 hat er im ersten Anlauf das Steuerberaterexamen bestanden. Zuletzt war er beim Finanzamt Saarlouis beschäftigt und dort für die Veranlagung von Kapitalgesellschaften zuständig. Inzwischen hat er die Finanzverwaltung verlassen und arbeitet als Steuerberater für die Dornbach GmbH in Saarbrücken.


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Product Details
  • ISBN-13: 9783668489790
  • Publisher: Grin Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 150 gr
  • ISBN-10: 3668489793
  • Publisher Date: 31 Jul 2017
  • Height: 210 mm
  • No of Pages: 68
  • Spine Width: 4 mm
  • Width: 148 mm


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Nießbrauch am Anteil einer Personengesellschaft. Zivilrechtliche Grundlagen und steuerliche Behandlung
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Nießbrauch am Anteil einer Personengesellschaft. Zivilrechtliche Grundlagen und steuerliche Behandlung
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