Unternehmensteuerreform 2008 by Eugen Horz at Bookstore UAE
Unternehmensteuerreform 2008

Unternehmensteuerreform 2008


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About the Book

Studienarbeit aus dem Jahr 2008 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Bergische Universität Wuppertal, Sprache: Deutsch, Abstract: Ein bedeutender Bestandteil der Unternehmensteuerreform 2008 ist die Einführung einer sogenannten Zinsschranke. Die wesentlichen Regelungen dazu finden sich in einem neuen § 4h EStG und in einem neu gefassten § 8a KStG, der die bisherigen Regelungen zur Gesellschafter-Fremdfinanzierung ersetzt. Durch die Zinsschranke werden die steuerlichen Rahmenbedingungen für die Unternehmensfinanzierung in ihren Grundfesten verändert, so dass sich die Unternehmen auf die veränderten Rahmenbedingungen einstellen müssen. Hintergrund für die Abschaffung des bisherigen § 8a KStG und die Einführung der Zinsschranke ist die Einschätzung des Gesetzgebers, dass insbesondere international operierende Unternehmen versuchen, durch verschieden Gestaltungen dafür zu sorgen, dass ein Teil, der in Deutschland erwirtschafteten Gewinne, in andere Länder mit niedrigeren Steuersätzen verlagert wird. Eine dabei oftmals genutzte Möglichkeit, Erträge ins Ausland zu verlagern, ist bisher die grenzüberschreitende Fremdkapitalfinanzierung. Hierbei wurde die Möglichkeit des unbegrenzten Abzugs gezahlter Zinsen als Betriebsausgabe genutzt, um so den Gewinn in Deutschland zu mindern. Der Gesetzgeber verfolgt mit der Einführung der Zinsschranke demnach das Ziel, das inländische Steuersubstrat zu sichern und Anreize zu schaffen Gewinne ins Inland zu verlagern, da Konzerne dadurch das Zinsabzugspotential erhöhen können. Weiterhin richtet sich die Zinsschranke gegen eine übermäßige Fremdkapitalfinanzierung der Unternehmen und soll verhindern, dass allein aus Gründen der Steueroptimierung eine hohe Fremdkapitalquote angestrebt wird.2 Ziel der Arbeit ist es herauszustellen, ob die angestrebte Sicherung des nationalen Steuersubstrats nicht zu teuer erkauft wurde. Denn mit der Einführung der Zinsschranke treten unerwünschte Nebeneffekte für Unternehmen


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Product Details
  • ISBN-13: 9783640154289
  • Publisher: Grin Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Weight: 100 gr
  • ISBN-10: 3640154282
  • Publisher Date: 04 Sep 2008
  • Height: 210 mm
  • No of Pages: 28
  • Series Title: German
  • Sub Title: Zinsschranke gem. §4h
  • Width: 148 mm


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