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Die Investmentsteuerreform 2018
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Mit der Reform der Investmentbesteuerung 2018 kam es zu einem Paradigmenwechsel in der Besteuerung von Investmentfonds und deren Anlegern. Das neu eingefhrte investmentsteuerliche Trennungsprinzip fhrt zu nderungen in der Gesamtsteuerbelastung des Anlegers und der nachsteuerlichen Rendite. Markus Khn analysiert die rechtlichen Neuerungen und die Frage der steuerlichen Vorteilhaftigkeit der Fondsanlage und zeigt eine mgliche Integration der Besteuerung in die Portfoliooptimierung auf. Der Autor: Markus Khn ist wissenschaftlicher Mitarbeiter am Lehrstuhl fr Betriebswirtschaftliche Steuerlehre und Wirtschaftsprfung der Technischen Universitt Chemnitz. Seine Forschungsschwerpunkte liegen im Bereich der Investment- und Unternehmensbesteuerung.
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