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Die steuerrechtliche Bewertung von Gesellschaftsanteilen an Familienunternehmen

Author

Listed:
  • Drüen, Klaus-Dieter
  • Janisch, Fabian

Abstract

In Familienunternehmen können Gewinne nicht einfach entnommen und Gesellschaftsanteile nicht so leicht veräußert werden. Bei der Bewertung zum Beispiel im Steuerrecht wird das aber nicht berücksichtigt. Um das zu beheben, müsste sich nicht einmal ein Gesetz ändern. Die bisherige Rechtsprechung müsste durch eine neue Auslegung abgelöst werden.

Suggested Citation

  • Drüen, Klaus-Dieter & Janisch, Fabian, 2022. "Die steuerrechtliche Bewertung von Gesellschaftsanteilen an Familienunternehmen," Studien, Stiftung Familienunternehmen / Foundation for Family Businesses, number 250043, March.
    • Handle: RePEc:zbw:sfustu:250043
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    References listed on IDEAS

    as
    1. Acharya, Viral V. & Pedersen, Lasse Heje, 2005. "Asset pricing with liquidity risk," Journal of Financial Economics, Elsevier, vol. 77(2), pages 375-410, August.
    2. John Koeplin & Atulya Sarin & Alan C. Shapiro, 2000. "The Private Company Discount," Journal of Applied Corporate Finance, Morgan Stanley, vol. 12(4), pages 94-101, January.
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