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Gerhard Kraft
Steuerliche Problembereiche von Familienstiftungen als Träger unternehmerischen Vermögens [PDF ebook]

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Capa do Gerhard Kraft: Steuerliche Problembereiche von Familienstiftungen als Träger unternehmerischen Vermögens (PDF)

Familienstiftungen erfreuen sich aktuell im unternehmerischen Kontext einer ungebrochenen Beliebtheit („Stiftungs-Boom“). Diese machen einen erheblichen Anteil von Stiftungsneugründungen aus. Während das Stiftungszivilrecht nach der jüngsten Reform im wissenschaftlichen Schrifttum überragende Aufarbeitung erfahren hat, lassen sich aus der Perspektive des Steuerrechts insbesondere mit Blick auf privatnützige Familienstiftungen noch erhebliche Lücken identifizieren. Hier setzt die vorliegende Studie an, indem sie das Realphänomen Familienstiftung umfassend analysiert, ihren Einsatz im unternehmerischen Kontext und die Besteuerungsfolgen thematisiert sowie Bereiche identifiziert, in denen gesetzgeberischer Nachbesserungsbedarf angezeigt ist.

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Língua Alemão ● Formato PDF ● Páginas 202 ● ISBN 9783748946670 ● Tamanho do arquivo 2.3 MB ● Editora Nomos Verlagsgesellschaft mbH & Co. KG ● Cidade Baden-Baden ● País DE ● Publicado 2024 ● Edição 1 ● Carregável 24 meses ● Moeda EUR ● ID 10052132 ● Proteção contra cópia sem

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