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Zur Besteuerung von Stock Options im Fall des Ansässigkeitswechsels 居住地变更时股票期权的征税问题
FinanzRundschau Pub Date : 2024-04-01 DOI: 10.9785/fr-2024-1060807
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引用次数: 0
Gewinne ausschütten oder mit verkaufen? – Eine ökonomische Analyse — Vorteile aus der Kombination von Abgeltungsteuer und Teileinkünfteverfahren 分配利润还是出售利润？- 经济分析--统一预提税率与部分收入法相结合的优势
FinanzRundschau Pub Date : 2024-04-01 DOI: 10.9785/fr-2024-1060803
Gerrit Bartsch
{"title":"Gewinne ausschütten oder mit verkaufen? – Eine ökonomische Analyse — Vorteile aus der Kombination von Abgeltungsteuer und Teileinkünfteverfahren","authors":"Gerrit Bartsch","doi":"10.9785/fr-2024-1060803","DOIUrl":"https://doi.org/10.9785/fr-2024-1060803","url":null,"abstract":"\u0000 Anteilseigner von Kapitalgesellschaften stehen bei einer Veräußerung ihrer Anteile vor der Frage, ob sie Gewinne der Gesellschaft noch ausschütten oder die Anteile mit den aufgelaufenen Gewinnen veräußern sollten. Dieser Beitrag untersucht die Steuerwirkungen einer Veräußerung mit Gewinnausschüttung im Vergleich zu einer Veräußerung ohne Gewinnausschüttung. Für Veräußerer, bei denen Dividenden der Abgeltungsteuer, Veräußerungsgewinne aber dem Teileinkünfteverfahren unterworfen sind, wirken unterschiedliche Steuerbefreiungen, Steuertarife und Progressionseffekte auf die Steuerbelastung ein. Durch Modellierung werden für solche Veräußerer die Bedingungen herausgearbeitet, unter denen die richtige Kombination aus Dividende und Veräußerungsgewinn zu relevanten Steuerersparnissen führt.","PeriodicalId":507582,"journal":{"name":"FinanzRundschau","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140765002","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Bloggen, was das Zeug hält 博客的价值
FinanzRundschau Pub Date : 2024-04-01 DOI: 10.9785/fr-2024-1060804
{"title":"Bloggen, was das Zeug hält","authors":"","doi":"10.9785/fr-2024-1060804","DOIUrl":"https://doi.org/10.9785/fr-2024-1060804","url":null,"abstract":"","PeriodicalId":507582,"journal":{"name":"FinanzRundschau","volume":"97 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140777064","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Titelei 扉页
FinanzRundschau Pub Date : 2024-04-01 DOI: 10.9785/fr-2024-frontmatter10608
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引用次数: 0
Inhalt 目录
FinanzRundschau Pub Date : 2024-04-01 DOI: 10.9785/fr-2024-toc10608
{"title":"Inhalt","authors":"","doi":"10.9785/fr-2024-toc10608","DOIUrl":"https://doi.org/10.9785/fr-2024-toc10608","url":null,"abstract":"","PeriodicalId":507582,"journal":{"name":"FinanzRundschau","volume":"176 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140792386","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
BFH-Entscheidungen, insb. zum Ertragsteuerrecht, die der BFH am 21.3.2024 freigegeben hat. Part 2 2024 年 3 月 21 日发布的联邦税务局裁决，特别是关于所得税法的裁决。第二部分
FinanzRundschau Pub Date : 2024-04-01 DOI: 10.9785/fr-2024-1060712
{"title":"BFH-Entscheidungen, insb. zum Ertragsteuerrecht, die der BFH am 21.3.2024 freigegeben hat. Part 2","authors":"","doi":"10.9785/fr-2024-1060712","DOIUrl":"https://doi.org/10.9785/fr-2024-1060712","url":null,"abstract":"","PeriodicalId":507582,"journal":{"name":"FinanzRundschau","volume":"9 18","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140352838","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Bewertung eines GmbH-Anteils mit stark disquotal ausgestalteten Rechten; Vertrauensschutz hinsichtlich der Bewertung von Sachzuwendungen 对权利极不相称的有限责任公司股份的估值；保护对非现金利益估值的合法预期
FinanzRundschau Pub Date : 2024-04-01 DOI: 10.9785/fr-2024-1060709
{"title":"Bewertung eines GmbH-Anteils mit stark disquotal ausgestalteten Rechten; Vertrauensschutz hinsichtlich der Bewertung von Sachzuwendungen","authors":"","doi":"10.9785/fr-2024-1060709","DOIUrl":"https://doi.org/10.9785/fr-2024-1060709","url":null,"abstract":"","PeriodicalId":507582,"journal":{"name":"FinanzRundschau","volume":"66 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140356283","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Titelei 扉页
FinanzRundschau Pub Date : 2024-04-01 DOI: 10.9785/fr-2024-frontmatter10607
{"title":"Titelei","authors":"","doi":"10.9785/fr-2024-frontmatter10607","DOIUrl":"https://doi.org/10.9785/fr-2024-frontmatter10607","url":null,"abstract":"","PeriodicalId":507582,"journal":{"name":"FinanzRundschau","volume":"74 24","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140355830","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
BFH-Entscheidungen, insb. zum Ertragsteuerrecht, die der BFH am 21.3.2024 freigegeben hat. Part 1 联邦税务局 2024 年 3 月 21 日发布的联邦税务局裁决，特别是关于所得税法的裁决。第 1 部分
FinanzRundschau Pub Date : 2024-04-01 DOI: 10.9785/fr-2024-1060702
{"title":"BFH-Entscheidungen, insb. zum Ertragsteuerrecht, die der BFH am 21.3.2024 freigegeben hat. Part 1","authors":"","doi":"10.9785/fr-2024-1060702","DOIUrl":"https://doi.org/10.9785/fr-2024-1060702","url":null,"abstract":"","PeriodicalId":507582,"journal":{"name":"FinanzRundschau","volume":"83 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140356019","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Steuerbetriebswirtschaftliche Gedanken zur Auslegung von Bilanzrecht 关于会计法解释的税务管理思想
FinanzRundschau Pub Date : 2024-04-01 DOI: 10.9785/fr-2024-1060703
U. Prinz
{"title":"Steuerbetriebswirtschaftliche Gedanken zur Auslegung von Bilanzrecht","authors":"U. Prinz","doi":"10.9785/fr-2024-1060703","DOIUrl":"https://doi.org/10.9785/fr-2024-1060703","url":null,"abstract":"","PeriodicalId":507582,"journal":{"name":"FinanzRundschau","volume":"47 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140356375","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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