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mittelbare Grundstücksschenkung im Schenkungsteuerrecht

mittelbare Grundstücksschenkung im Schenkungsteuerrecht


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About the Book

Studienarbeit aus dem Jahr 2009 im Fachbereich Jura - Steuerrecht, Note: 8 Punkte, Ruhr-Universität Bochum (Lehrstuhl für Steuerrecht), Veranstaltung: Seminar im Erbschaft- und Schenkungsteuerrecht, Sprache: Deutsch, Abstract: Die Möglichkeit, etwas zu Verschenken, was der Schenker nie besessen hat und die steuerliche Bewertung dieses Geschenks zu unrealistischen Schleuderpreisen lassen die mittelbare Grundstücksschenkung zu einem gern angewandten Steuersparmodell werden. Dieses Modell ist jedoch nur auf den ersten Blick einfach anzuwenden, es bedarf einer gewissen Vorsicht in der Gestaltung, damit die tatsächliche Anwendung dieser Möglichkeit auch vom Finanzamt anerkannt wird. Es wird das Rechtsinstitut erläutert, das Modell der mittelbaren Grundstücksschenkung aufgebaut, die Rechtsprechung hinsichtlich dieser mittelbaren Grundstücksschenkung analysiert, und die so entwickelte Rechtsfigur dann einer Rechtfertigung unterzogen. Angesichts des gravierenden Wandels im Erbschafts- und Schenkungsteuerrecht durch den Beschluss des BVerfG vom 7. November 2006 und des daraufhin erlassenen Erbschaftssteuerreformgesetzes vom 24. Dezember 2008 ist ein Ausblick auf die Zukunft des Rechtsinstituts der mittelbaren Grundstücksschenkung unter diesen veränderten Vorzeichen vonnöten.


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Product Details
  • ISBN-13: 9783640529643
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Weight: 181 gr
  • ISBN-10: 3640529642
  • Publisher Date: 06 Feb 2010
  • Height: 210 mm
  • No of Pages: 92
  • Series Title: German
  • Sub Title: Analyse der Rechtsprechung, Rechtfertigung der Rechtsfigur und Zukunft unter dem Erbschaftsteuerreformgesetz (Stand 2009)
  • Width: 148 mm


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