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Schwarzgeldübergang im Rahmen einer Erbschaft

Schwarzgeldübergang im Rahmen einer Erbschaft


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About the Book

Inhaltsangabe: Einleitung: Bis zum Jahr 2000 werden nahezu 3 Billionen DM durch Erbschaft übergehen. Diese eindrucksvolle Zahl sollte Anlaß für umfassende kritische Diskussion rechtlicher Fragestellungen im Erbfall geben können, denn nicht immer läuft dieser Vermögensübergang reibungslos ab. Abgesehen von Erbstreitigkeiten der Hinterbliebenen und Problemen in Unternehmensübertragung und -fortführung ist in diesem Zusammenhang auf den Beschluß des Bundesverfassungsgerichts zur Einheitsbewertung von Grundvermögen hinzuweisen, welcher auch gesetzgeberische Auswirkungen auf das Erbschaftsteuerrecht zeigen wird und hier eine Diskussion um Freibeträge entfacht hat. Mit zunehmender Zahl von Erbfällen werden auch jene hier diskutierten Fälle an Bedeutung gewinnen, in denen es der Erblasser mit der Steuermoral nicht so genau nahm und damit trotz aller vermeintlichen Rechtfertigungsgründe Steuerhinterziehung beging. So stellt sich für manchen Erben außer den Formalitäten und seelischen Belastungen, die die Bestattungshandlung zumeist mit sich bringt, auch bald die Frage nach den Ansprüchen des Fiskus. Besonderes Gewicht besitzt diese Problematik für jene, die größere Beträge bisher nicht versteuerter Gelder (sog. Schwarzgeld) erben. Sie dürften weniger mit moralischen Aspekten einer solchen Erbschaft hadern als vielmehr mit Forderungen seitens des Finanzamts. Ihnen stehen außer der normalen Erbschaftsteuer bei Überschreiten bestimmter Freibeträge auch noch Steuernachforderungen für die hinterzogenen Beträge ins Haus. Überlegungen solcher Art könnten sogar manchen zu frühzeitigen Schritten veranlassen, die geerbten Gelder dem Finanzamt gegenüber zu verbergen und damit das Vermögen weiterhin im Dunkeln zu lassen. Die Konsequenzen dieses Tuns bedürfen keiner besonderen Betonung: Der Erbe begeht eine eigenständige Steuerhinterziehung und muß fortan strafrechtlicher Sanktionen gegen seine Person gewärtig sein. Daß ungeachtet dessen teilweise kaum Hemmungen bestehen, dem Finanzam


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Product Details
  • ISBN-13: 9783838633145
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Weight: 181 gr
  • ISBN-10: 3838633148
  • Publisher Date: 02 May 2001
  • Height: 210 mm
  • No of Pages: 92
  • Series Title: German
  • Sub Title: Aufdeckung, Beweis und Rechtsfolgen
  • Width: 148 mm


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