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Die Einbeziehung von Familienangehrigen in Unternehmen

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Springer Nature
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GTIN
9783658125752
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Product Description

Korbinian Wacker stellt verschiedene Formen eines mglichen Einbezugs Anghriger in ein familires Unternehmen vor und zeigt deren Vorteile anhand mehrerer steuerlicher Veranlagungssimulationen. Zustzlich geht der Autor auf steuerrechtliche Besonderheiten und Gefahren ein, die speziell bei Vertrgen zwischen Familienangehrigen auftreten knnen. Durch einen optimierten und durchdachten Einbezug eines oder mehrerer Angehriger in ein familires Unternehmen lassen sich erhebliche ertragsteuerliche und erbschafts- bzw. schenkungsteuerliche Vorteile erzielen. Ein solcher Einbezug kann sowohl auf gesellschaftsrechtlicher als auch auf schuldrechtlicher Basis vollzogen werden.

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