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Verkauf eines Betriebs oder einer Personenhandelsgesellschaft

In: Unternehmenskauf in der Steuerpraxis

Author

Listed:
  • Michael Adolf

    (Ernst & Young GmbH Wirtschaftsprüfungsgesellschaft)

  • Lars Kloster

    (UBS Europe SE)

  • Patrick Sinewe

    (Prof. Dr. Sinewe & Kollegen Steuerberatungsgesellschaft mbH)

  • Peter Stainer

    (Universität Bayreuth)

Abstract

Zusammenfassung Gegenstand von Unternehmenserwerben können neben Anteilen an Kapitalgesellschaften auch einzelne Betriebe bzw. Teilbetriebe oder Anteile an Personengesellschaften sein. Insbesondere im deutschen Mittelstand sind Personengesellschaften, vor allem in der Rechtsform der GmbH & Co. KG, aus historischen Gründen verbreitet. Sie finden sich aber regelmäßig auch in Konzernstrukturen wieder.

Suggested Citation

  • Michael Adolf & Lars Kloster & Patrick Sinewe & Peter Stainer, 2022. "Verkauf eines Betriebs oder einer Personenhandelsgesellschaft," Springer Books, in: Patrick Sinewe (ed.), Unternehmenskauf in der Steuerpraxis, edition 3, chapter 0, pages 111-186, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-36314-7_4
    DOI: 10.1007/978-3-658-36314-7_4
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