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Sonderfragen

In: Investmentsteuerrecht

Author

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  • Katrin Dorn

    (MÖHRLE HAPP LUTHER)

Abstract

Zusammenfassung Im nachfolgenden Kap. 5 werden Sonderfragen, die im Zusammenhang mit der Besteuerung von Investmentfonds stehen, betrachtet. Zunächst werden die steuerlichen Folgen dargestellt, die sich aus dem Übergang zum „neuen Recht“ in Folge der Investmentsteuerreform 2018 (InvStG 2018) ergeben, weil die daraus folgenden Gesetzesänderungen einheitlich zum 01.01.2018 in Kraft getreten sind. Anschließend werden Einzelheiten über die Anwendung der sog. Zinsschranke des § 4h EStG und § 8a KStG in Fondsstrukturen aufgezeigt. Die Besteuerung von Dachfonds zeigt das Abschn. 5.3 sowie die Steuerfolgen der Verschmelzung von Investmentfonds das letzte Abschn. 5.4 auf.

Suggested Citation

  • Katrin Dorn, 2021. "Sonderfragen," Springer Books, in: Investmentsteuerrecht, edition 4, chapter 5, pages 263-292, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-32605-0_5
    DOI: 10.1007/978-3-658-32605-0_5
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