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Die Gestaltung des Zahlungsmodus bei Betriebsveruerung
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Die Gestaltung des Zahlungsmodus auf der Basis von Einmalzahlungen, Ratengeschften, Zeit- und Leibrenten anlsslich einer Betriebsveruerung stellt den Betriebsveruerer vor ein Auswahl- und Entscheidungsproblem. Stefan Zimmermann untersucht die Vorteile relevanter steuerlicher Wahlrechte fr den einzelnen Veranlagungszeitraum und deckt erhebliche Steuerbelastungs- und Vermgensdifferenzen auf. Die Ergebnisse der Arbeit ermglichen dem Betriebsveruerer eine bessere Entscheidungsfindung im Vorfeld einer Veruerung.
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