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Die GmbH & Still als Gestaltungsinstrument im internationalen Steuerrecht: Eine Analyse aus Sicht deutscher Investoren in Polen

  • Kudert, Stephan
  • Kopec, Agnieska
  • Jamrozy, Marcin
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    In den letzten Jahren lässt sich im Zuge der Erweiterung der Europäischen Union in verstärktem Maße eine Zunahme deutscher Investitionen in Polen feststellen. Diese werfen die Frage nach dem Einsatz steuerlich günstiger Investitionsvehikel und Finanzierungsarten auf. Dabei gewinnt neben den klassischen Varianten der Eigen- oder Fremdfinanzierung, die Form der stillen Gesellschaft an Bedeutung. Die nachfolgenden Ausführungen sind in erster Linie einer Analyse der bisher in Polen gesetzlich nicht kodifizierten stillen Gesellschaft aus der Perspektive des Gesellschafts- und Steuerrechts gewidmet. Darüber hinaus soll dieser Beitrag anhand eines Beispiels die steuerlichen Auswirkungen aufzeigen und vergleichen, die aus einer stillen Beteiligung des deutschen Gesellschafters an einer polnischen Kapitalgesellschaft resultieren.

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    Paper provided by European University Viadrina Frankfurt (Oder), Department of Business Administration and Economics in its series Discussion Papers with number 321.

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    Date of creation: 2012
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    Handle: RePEc:zbw:euvwdp:321
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