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Die Besteuerung des Kaufs und des Zusammenschlusses von Kapitalgesellschaften

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Springer Nature
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9783824478385
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Die Steuersensitivitt beim Kauf und beim Zusammenschluss von Kapitalgesellschaften ist hoch. Steuerrechtlich sind beide Vorgnge als Veruerungstatbestnde zu qualifizieren. Vor dem Hintergrund der Vernderung des deutschen Krperschaftsteuersystems vom An-rechnungsverfahren zum Halbeinknfteverfahren untersucht Matthias Rogall die auftreten-den Effekte des Eigentmerwechsels bei Kapitalgesellschaften, die sich aus Veruerer- und Erwerbersicht einstellen. Das dem Eigentmerwechsel zugrunde liegende allgemeine Kalkl wird auf nationale und internationale Akquisitionen angewendet. Da die Steuerbe-lastung stark von unterschiedlichen Finanzierungsmglichkeiten beeinflusst wird, analysiert der Autor zivilrechtliche Gestaltungsmglichkeiten hinsichtlich der Finanzierung und deren konomische Wirkung. Abschlieend wird der Umfang von Gestaltungsaspekten bei Unternehmensakquisitionen fr unterschiedliche Steuersysteme geprft.

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