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Immobilienverwaltende Kapitalgesellschaften
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Horst Haasmann untersucht unter Bercksichtigung von ertrag- und grunderwerbsteuerlichen berlegungen, fr welche Investoren sich die Zwischenschaltung einer immobilienverwaltenden Kapitalgesellschaft eignet. Investitionsentscheidungen sind nicht immer leicht zu treffen. Die steuerlichen Auswirkungen einer Investitionsentscheidung werden stark vom gewhlten Vorgehen beeinflusst. So kommt neben einer Direktinvestition in eine Immobilie beispielsweise die Zwischenschaltung einer immobilienverwaltenden Kapitalgesellschaft alternativ infrage. Der Autor verdeutlicht seine Ausfhrungen dabei durch viele praxisorientierte Hinweise auf die aktuelle Rechtsprechung, Problemfelder sowie Gestaltungsberlegungen.
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