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Müssen Leasinggesellschaften reguliert werden?

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  • Hartmann-Wendels, Thomas

Abstract

Intensiv wird zurzeit diskutiert, das gewerbesteuerliche Bankenprivileg (§ 19 GewStDV) auf Leasing- und Factoringgesellschaften auszuweiten und im Gegenzug diese Unternehmen auch von der Bankenaufsicht zu erfassen. Leasing wurde durch die Unternehmensteuerreform im Vergleich zu anderen Finanzierungsinstrumenten tendenziell benachteiligt, indem fiktive Zinsanteile zur gewerbesteuerlichen Bemessungsgrundlage hinzugerechnet werden müssen und die Leasinggesellschaften gleichzeitig in ihrer Refinanzierung der Gewerbesteuerpflicht unterworfen sind. Um diese Doppelbesteuerung zu vermeiden, kann seitens der Finanzbehörden eine Ausweitung des Bankenprivilegs aber nur erfolgen, wenn sich die betroffenen Branchen auch einer Regulierung unterwerfen. Der Artikel bietet einen Überblick über die wichtigsten Regulierungsvorschriften für Leasinggesellschaften und legt ausführlich und begründend dar, dass eine Ausweitung der Regulierung Kosten verursacht und zu einem ordnungspolitisch nicht zu rechtfertigenden Eingriff in die Struktur der Leasingbranche führt. In der Folge wären einige Gesellschaften durch die zusätzlichen Lasten in ihrer Existenz bedroht.

Suggested Citation

  • Hartmann-Wendels, Thomas, 2008. "Müssen Leasinggesellschaften reguliert werden?," Leasing - Wissenschaft & Praxis, Universität zu Köln, Forschungsinstitut für Leasing, vol. 6(2), pages 63-77.
    • Handle: RePEc:zbw:uoclwp:60294
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    References listed on IDEAS

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    1. Diamond, Douglas W & Dybvig, Philip H, 1986. "Banking Theory, Deposit Insurance, and Bank Regulation," The Journal of Business, University of Chicago Press, vol. 59(1), pages 55-68, January.
    2. Mathias Dewatripont & Jean Tirole, 1994. "The prudential regulation of banks," ULB Institutional Repository 2013/9539, ULB -- Universite Libre de Bruxelles.
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