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Erbschaftsteuerliche Verschonungsregeln Für das Betriebsvermögen — Ein Theoretischer Ansatz zur Steuerplanung

Author

Listed:
  • Dirk Simons

    (Universität Mannheim)

  • Dennis Voeller

    (Universität Mannheim)

  • Martina Corsten

    (Universität Mannheim)

Abstract

Zusammenfassung Um eine erbschaftsteuerbedingte B etriebsaufgabe zu verhindern und den Erhalt von Arbeitsplätzen zu fördern, haben das Erbschaftsteuerreformgesetz 2008 und das Wachstumsbeschleunigungsgesetz 2009 die Verschonungsregeln für die Vererbung von B etriebsvermögen grundsätzlich überarbeitet. Dem Steuerpflichtigen stehen die R egelbesteuerung (Steuerfreistellung von 85% des Betriebsvermögens; eventuelle Nachversteuerung nach fünf Jahren) sowie das Optionsmodell (vollständige F reistellung; eventuelle Nachversteuerung nach sieben Jahren) zur Wahl. Das Ziel des vorliegenden Beitrags besteht darin, Vorteilhaftigkeitsbedingungen für die R egelbesteuerung beziehungsweise das Optionsmodell zu identifizieren. Dazu wird zunächst ein liquiditätsorientierter, auf Erwartungswerten basierender Vergleich der beiden Alternativen vorgenommen. A nschließend wird die Unsicherheit der zukünftigen Lohnentwicklung explizit in die Analyse einbezogen. Die Modellergebnisse implizieren für viele Fallkonstellationen, dass sich Steuerpflichtige trotz der strengeren Anforderungen für das Optionsmodell entscheiden sollten, um eine niedrigere erwartete Steuerzahlung zu erreichen. Dies gilt selbst in F ällen, in denen die Entwicklung der Lohnsumme im Erwartungswert negativist.

Suggested Citation

  • Dirk Simons & Dennis Voeller & Martina Corsten, 2012. "Erbschaftsteuerliche Verschonungsregeln Für das Betriebsvermögen — Ein Theoretischer Ansatz zur Steuerplanung," Schmalenbach Journal of Business Research, Springer, vol. 64(1), pages 2-36, February.
    • Handle: RePEc:spr:sjobre:v:64:y:2012:i:1:d:10.1007_bf03373688
    DOI: 10.1007/BF03373688
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    References listed on IDEAS

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    1. Rainer Niemann, 2004. "Tax Rate Uncertainty, Investment Decisions, and Tax Neutrality," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(3), pages 265-281, May.
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    More about this item

    Keywords

    C02; H24; K34;
    All these keywords.

    JEL classification:

    • C02 - Mathematical and Quantitative Methods - - General - - - Mathematical Economics
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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