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Zinsschranke nach § 4 h EStG

Zinsschranke nach § 4 h EStG


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About the Book

Diplomarbeit aus dem Jahr 2008 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Otto-Friedrich-Universität Bamberg (Lehrstuhl für Steuerrecht), Sprache: Deutsch, Abstract: Die vorliegende Arbeit befasst sich ausschließlich mit der Zinsschranke. Allgemein gesprochen besagt diese Regelung, dass Zinsaufwendungen eines Betriebes nur in Höhe der Zinserträge abgezogen werden dürfen, darüber hinaus nur bis zu 30 % des steuerlichen EBITDA. Ziel der Arbeit ist es, diese Regelung umfassend darzustellen, auf die Problembereiche und die Komplexität aufmerksam zu machen sowie an geeigneten Stellen Verbesserungsvorschläge oder Gestaltungsüberlegungen anzubringen. Problematisch hinsichtlich dieser Regelung sind vor allem die Begriffe "Betrieb" und "steuerliches EBITDA" sowie die Tatsache, dass auch normale Bankdarlehen unter die Zinsschrankenregelung fallen. Als Einstieg wird zunächst ein kurzer Überblick über die Regelung gegeben. Dieser Teil schließt mit einer grafischen Darstellung der Prüfungsreihenfolge über die Anwendung der Zinsschranke oder der vollen Abzugsfähigkeit des Zinsaufwandes. Die zwei darauf folgenden Kapitel stellen die Regelung bei Kapitalgesellschaften und bei Konzernen dar. Diese Unterscheidung ist notwendig, da eine der drei Ausnahmen von der Zinsschranke auf einen Konzernbegriff abstellt. Demzufolge ist die Zinsschranke nicht bei nicht konzernzugehörigen Betrieben anzuwenden. In diesen zwei Kapiteln werden jedoch auch die Rückfallklauseln, welche in § 8 a KStG ver-ankert sind, diskutiert. Greifen diese kann die Zinsschranke unter den in der Arbeit erläuterten Voraussetzungen auch bei nicht konzerngebundenen Unternehmen und auch bei Konzernen, welche durch den erfolgreichen Eigenkapitalescape (§ 4 h Abs. 2 Satz 1 lit. c EStG) eigentlich nicht unter die Zinsschranke fallen, anzuwenden sein. Neben diesen umfassenden Darstellungen wird im weiteren Verlauf der Arbeit auf Sonderaspekte der Zinsschranke bei Personengesellschaften und Organs


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Product Details
  • ISBN-13: 9783638946667
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 8 mm
  • Width: 148 mm
  • ISBN-10: 3638946665
  • Publisher Date: 29 May 2008
  • Height: 210 mm
  • No of Pages: 136
  • Series Title: German
  • Weight: 240 gr


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