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Belastung thesaurierender Personenunternehmen: Reformbedarf bei Sondertarifierung (§ 34a EStG) und Gewerbesteueranrechnung (§ 35 EStG)

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  • Hey, Johanna

Abstract

Das Modell zeigt auf, wie die von der Politik gewünschte Gleichstellung von Personen- und Kapitalgesellschaften gelingen kann. Um eine steuerliche Gleichbelastung zu erreichen, soll die im Unternehmenssteuerrecht vorgesehene Thesaurierungsrücklage für Personenunternehmen attraktiver gestaltet werden. Zu diesem Schluss kommt das Gutachten der Kölner Steuerrechtlerin Professor Dr. Johanna Hey im Auftrag der Stiftung Familienunternehmen.

Suggested Citation

  • Hey, Johanna, 2020. "Belastung thesaurierender Personenunternehmen: Reformbedarf bei Sondertarifierung (§ 34a EStG) und Gewerbesteueranrechnung (§ 35 EStG)," Studien, Stiftung Familienunternehmen / Foundation for Family Businesses, number 250037, March.
    • Handle: RePEc:zbw:sfustu:250037
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    File URL: https://www.econstor.eu/bitstream/10419/250037/1/1789573645.pdf
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    References listed on IDEAS

    as
    1. Kerstin Schneider & Claudia Wesselbaum-Neugebauer, 2010. "Innovation im Steuerrecht: Wie kann die Thesaurierungsbegünstigung eine annähernd belastungsneutrale Besteuerung von Personen- und Kapitalgesellschaften gewährleisten?," Schumpeter Discussion Papers sdp10002, Universitätsbibliothek Wuppertal, University Library.
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