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Abgeltungssteuer begünstigt Fremdfinanzierung

Listed author(s):
  • Frank M. Fossen
  • Martin Simmler

Am 1. Januar 2009 wurde in Deutschland die Abgeltungsteuer für Kapitalerträge eingeführt. Einkünfte aus Kapitalvermögen werden seitdem mit 25 Prozent Einkommensteuer zuzüglich Solidaritätszuschlag abgeltend besteuert. Der Steuerzahler kann weiterhin die Anwendung des alten Steuerrechts wählen, wenn es im Einzelfall günstiger ist. Die Abgeltungsteuer führt in der Regel zu einer niedrigeren Besteuerung von Fremdkapital im Vergleich zu Eigenkapital. Auch wenn Deutschland sich damit im internationalen Trend bewegt, verletzt die Abgeltungsteuer das Kriterium der Finanzierungsneutralität und begünstigt die Verwendung von Fremdkapital in Unternehmen, wie eine neue empirische Studie des DIW Berlin belegt.

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Article provided by DIW Berlin, German Institute for Economic Research in its journal DIW Wochenbericht.

Volume (Year): 79 (2012)
Issue (Month): 17 ()
Pages: 11-14

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Handle: RePEc:diw:diwwob:79-17-3
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  1. Homburg, Stefan & Houben, Henriette & Maiterth, Ralf, 2007. "Rechtsform und Finanzierung nach der Unternehmensteuerreform 2008," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 376-381.
  2. Homburg, Stefan & Houben, Henriette & Maiterth, Ralf, 2008. "Optimale Eigenfinanzierung der Personenunternehmen nach der Unternehmensteuerreform 2008/2009," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 29-47.
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