Copied Wohnsitzverlagerung nach sterreich und in die Schweiz
Wohnsitzverlagerung nach sterreich und in die Schweiz
Steuerliche Aspekte spielen bei der Wohnsitzverlagerung oft eine magebliche Rolle. Aufgrund der rumlichen und kulturellen Nhe sind sterreich und die Schweiz beliebte potentielle Zuzugsstaaten. Verena Schnwetter untersucht ausgehend von typisierten Vermgensstrukturen die steuerlichen Wirkungen eines Umzugs. In einem Simultanplanungsmodell stellt sie die erbschafts- und einkommenssteuerlichen Folgen dar und leitet Empfehlungen fr die Wahl des steueroptimalen Zuzugsstaats ab.
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