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Steuerbelastung deutscher Kapitalgesellschaften von lediglich 20 % - Fakt oder Fake News?

Author

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  • Huber, Hans-Peter
  • Maiterth, Ralf

Abstract

Eine von Die Grünen/EFA in Auftrag gegebene Studie kommt basierend auf handelsrechtlichen Einzelabschlüssen zum Ergebnis, deutsche Kapitalgesellschaften würden durch erfolgreiche Steuergestaltungen lediglich rund 20 % anstelle der gesetzlich geforderten 30 % an Steuern zahlen. Diese Behauptung hält einer wissenschaftlichen Überprüfung ebenso wenig stand wie die Aussage, große und international agierende Unternehmen hätten eine niedrigere Steuerquote. Wenn bei der Sample-Selection berücksichtigt wird, dass die verwendeten (Handels-)Bilanz-Datenbanken auch Personenunternehmen sowie ganz oder teilweise steuerbefreite Unternehmen beinhalten, und der (95 %ige) Steuerfreistellung von (Schachtel-) Dividenden gemäß § 8b KStG Rechnung getragen wird, ergibt sich eine durchschnittliche Steuerbelastung deutscher Kapitalgesellschaften unabhängig von deren Größe und Internationalität im Bereich des gesetzlichen Nominalsteuersatzes. Jedoch ist darauf hinzuweisen, dass dieses Ergebnis nicht bedeutet, dass es keinerlei Steuergestaltungen zu Lasten des deutschen Fiskus gibt. Nur lassen sich derartige Steuergestaltungen nicht anhand von unternehmerischen Einzelabschlüssen identifizieren.

Suggested Citation

  • Huber, Hans-Peter & Maiterth, Ralf, 2019. "Steuerbelastung deutscher Kapitalgesellschaften von lediglich 20 % - Fakt oder Fake News?," arqus Discussion Papers in Quantitative Tax Research 246, arqus - Arbeitskreis Quantitative Steuerlehre.
    • Handle: RePEc:zbw:arqudp:246
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    More about this item

    Keywords

    Effektive Steuerquoten; Unternehmenssteuerbelastung; Steuervermeidung; Steuerplanung; Multinational Enterprises; Deutschland;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business

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