Die Bewertung von Grundvermögen im Erbschaft- und Schenkungsteuerrecht (German Edition) Book PDF, ePub eBook

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Book Descriptions:
Bachelorarbeit aus dem Jahr 2015 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,7, Friedrich-Alexander-Universität Erlangen-Nürnberg, Sprache: Deutsch, Abstract: Für den Erwerb von Grundvermögen sieht das Erbschaft- und Schenkungsteuerrecht besondere Bewertungsverfahren vor, um den gemeinen Wert nach § 9 BewG als Zielvorgabe der Bewertung zu erreichen. Diese typisierten Bewertungsmethoden sind zwar einheitlich anwendbar, können jedoch die Besonderheiten des Einzelfalls nicht abbilden. Spielen diese eine Rolle, kann der Steuerpflichtige auf die Öffnungsklausel des § 198 BewG zurückgreifen, um einen niedrigeren gemeinen Wert zu ermitteln und somit die Steuerbelastung zu minimieren.

Die Bewertung von Grundvermögen im Erbschaft- und Schenkungsteuerrecht (German Edition) by Julia Lutz

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