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Eigenkapitalgenussrechte an Personengesellschaften als Alternative zu Streubesitzbeteiligungen an Kapitalgesellschaften

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  • Kollruss Thomas

    (Der Autor ist im Unternehmenssteuerrecht und der betriebswirtschaftlichen Steuerlehre tätig. Er dankt den anonymen Gutachtern für die konstruktive Begutachtung des Beitrags (double-blind review).)

Abstract

Im Rahmen einer quantitativ-ökonomischen Analyse untersucht die vorliegende Abhandlung die Beteiligungs- und Eigenkapitalfinanzierung bei Kapitalgesellschaften und leitet die steuerlichen und ökonomischen Implikationen ab. Insbesondere werden die Wirkungen der Streubesitzdividendenbesteuerung nach § 8b Abs. 4 KStG auf die Finanzierung von Kapitalgesellschaften diskutiert. Die ökonomischen Wirkungen der Dividendenbesteuerung auf die Beteiligungsfinanzierung bei Kapitalgesellschaften werden grundlegend beleuchtet. Als Lösungsansatz wird ein neues Instrument zur (Eigenkapital-)Finanzierung von Kapitalgesellschaften entwickelt und erörtert.

Suggested Citation

  • Kollruss Thomas, 2021. "Eigenkapitalgenussrechte an Personengesellschaften als Alternative zu Streubesitzbeteiligungen an Kapitalgesellschaften," Zeitschrift für Bankrecht und Bankwirtschaft (ZBB) / Journal of Banking Law and Banking (JBB), RWS Verlag, vol. 33(5), pages 326-336, October.
    • Handle: RePEc:bpj:zfbrbw:v:33:y:2021:i:5:p:326-336:n:6
    DOI: 10.15375/zbb-2021-0505
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