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Steuerwirkungen beim Unternehmenskauf — Eine ökonomische Analyse steuerrechtlicher Missbrauchsregeln

Author

Listed:
  • Ulrich Schreiber

    (Universität Mannheim)

  • Jan Markus Mai

    (Universität Mannheim)

Abstract

Zusammenfassung Beim Unternehmenskauf können Verkäufer und Käufer durch Umstrukturierungsmaßnahmen steuerliche Vorteile erzielen. Dem begegnet das steuerrecht durch Missbrauchsregelungen. Diese Missbrauchsregelungen wurden im Zuge der Reform des Umwandlungssteuergesetzes geändert. Missbrauchsregelungen sind abzulehnen, wenn sie eine neutrale Besteuerung des Unternehmenskaufs verhindern oder eine insoweit bestehende Aneutralität verstärken. Dies ist für das alte Recht und das geltende Recht der Fall. Um das steueraufkommen zu sichern, werden allerdings Verstöße gegen die Neutralität der Besteuerung des Unternehmenskaufs hingenommen. Dabei ist aber der Grundsatz der Verhältnismäßigkeit zu beachten. In dieser Hinsicht ist das geltende Recht dem alten Recht überlegen.

Suggested Citation

  • Ulrich Schreiber & Jan Markus Mai, 2008. "Steuerwirkungen beim Unternehmenskauf — Eine ökonomische Analyse steuerrechtlicher Missbrauchsregeln," Schmalenbach Journal of Business Research, Springer, vol. 60(1), pages 2-28, February.
    • Handle: RePEc:spr:sjobre:v:60:y:2008:i:1:d:10.1007_bf03372789
    DOI: 10.1007/BF03372789
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    References listed on IDEAS

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    3. Auerbach, Alan J, 1991. "Retrospective Capital Gains Taxation," American Economic Review, American Economic Association, vol. 81(1), pages 167-178, March.
    4. Auerbach, Alan J., 1989. "Capital Gains Taxation and Tax Reform," National Tax Journal, National Tax Association, vol. 42(3), pages 391-401, September.
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    More about this item

    Keywords

    G34; H25; H26; K34;
    All these keywords.

    JEL classification:

    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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