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Ertragsteueroptimale Alternativen zur Umwandlung einer Kapitalgesellschaft in ein Personenunternehmen

Author

Listed:
  • Heiko Müller

    (Ruhr-Universität Bochum)

  • Dirk Langkau

    (Ruhr-Universität Bochum)

  • Thomas-Patrick Schmidt

    (Ruhr-Universität Bochum)

Abstract

Zusammenfassung Trotz der Möglichkeit einer Buchwert-Umwandlung einer Kapitalgesellschaft in ein Personenunternehmen können steuerliche Belastungen aufgrund der Ausschüttungsfiktion und der Nichtberücksichtigung eines Übernahmeverlustes entstehen, die alternative Gestaltungen des Wechsels zur Besteuerung als Personenunternehmen vorteilhaft werden lassen. Insbesondere im Erwerberfall sind die Alternativen des internen Asset-Deals oder der Fortführung der Kapitalgesellschaft in einer Organschaft für realistische Betrachtungszeiträume und viele Steuersatzkonstellationen ertragsteuerlich vorteilhaft.

Suggested Citation

  • Heiko Müller & Dirk Langkau & Thomas-Patrick Schmidt, 2011. "Ertragsteueroptimale Alternativen zur Umwandlung einer Kapitalgesellschaft in ein Personenunternehmen," Schmalenbach Journal of Business Research, Springer, vol. 63(2), pages 90-117, March.
    • Handle: RePEc:spr:sjobre:v:63:y:2011:i:2:d:10.1007_bf03372845
    DOI: 10.1007/BF03372845
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    References listed on IDEAS

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    1. Franz W. Wagner, 2006. "Was bedeutet Steuervereinfachung wirklich?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 7(1), pages 19-33, February.
    2. Kiesewetter, Dirk & Lachmund, Andreas, 2004. "Wirkungen einer Abgeltungssteuer auf Investitionsentscheidungen und Kapitalstruktur von Unternehmen [Effects of a flat rate tax on investment decisions and capital structure of companies]," MPRA Paper 27177, University Library of Munich, Germany.
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    Cited by:

    1. Rainer Niemann & Mariana Sailer, 2023. "Is analytical tax research alive and kicking? Insights from 2000 until 2022," Journal of Business Economics, Springer, vol. 93(6), pages 1149-1212, August.

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