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Home > Business and Economics > Business and Management > Die Einkommensteuerliche Behandlung Von Wiederkehrenden Leistungen Im Zusammenhang Mit Der Ubertragung Von Privat- Und Betriebsvermogen
Die Einkommensteuerliche Behandlung Von Wiederkehrenden Leistungen Im Zusammenhang Mit Der Ubertragung Von Privat- Und Betriebsvermogen

Die Einkommensteuerliche Behandlung Von Wiederkehrenden Leistungen Im Zusammenhang Mit Der Ubertragung Von Privat- Und Betriebsvermogen


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About the Book

Auf Grund der demographischen Entwicklung in Deutschland wird dieBeraterschaft mit einem erhohten Beratungsbedarf auf den Gebieten der Erb- undSchenkungssteuern zu rechnen haben. Viele der alteren Generationen werden inihre Planung auch die Ubertragung ihres Vermogens im Zuge dervorweggenommenen Erbfolge einbeziehen. Naturlich wollen sie dabei nicht aufihren Lebensstandard verzichten. Ein probates Mittel, diese Ziele zu verbinden, stellt die Vermogensubertragung gegen wiederkehrende Bezuge dar.Die einkommensteuerliche Behandlung von wiederkehrenden Leistungen imZusammenhang mit der Ubertragung von Vermogen hat eine weitreichendeTradition. Die uber 100-jahrige Geschichte war von vielen Rechtsprechungengepragt.1 Allein in den letzten Jahren gab es etliche FG- und BHF-Entscheidungenzu diesem Thema.Gerade in Bezug auf die Planung des Ubertrages von eigenem Vermogenverlangen die Steuerpflichtigen eine gewisse Rechtssicherheit und Klarheit.Diesem Anspruch werden der Gesetzgeber und die Rechtsprechung in keinerWeise gerecht. Zwar wurde mit dem BMF-Schreiben vom 23.12.1996 - dem sog.Renten-Erlass - die steuerliche Behandlung von Vermogensubertragung gegenwiederkehrende Leistungen konkretisiert.2 Doch relativierte sich die erhoffteRechtssicherheit durch weitere BHF-Urteile, die Teilen des Erlasses widersprachen.Auch die Nachbesserungen durch den sog. 2. Renten-Erlass vom26.08.2002 stiessen in der Literatur auf Kritik und sind durch weitere Urteilewieder uberholt.3[...]1 Vgl. Spiegelberger: 'Der Sonderausgabenabzug privater ...'; S. 1074.2 BMF v. 23.12.1996, IV B 3 - S. 2257.3 BMF v. 26.08.2002, IV C 3 - S. 2255


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Product Details
  • ISBN-13: 9783638287593
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Language: German
  • ISBN-10: 3638287599
  • Publisher Date: 01 Jan 2004
  • Binding: Digital (delivered electronically)
  • No of Pages: 60


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