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Steuerimplikationen der Finanzierung des Unternehmenskaufs

In: Unternehmenskauf in der Steuerpraxis

Author

Listed:
  • Patrick Sinewe

    (Sinewe & Kollegen Steuerberatungsgesellschaft mbH)

  • David Witzel

    (Witzel & Partner, Rechtsanwälte Steuerberater)

Abstract

Zusammenfassung Die Finanzierungsfreiheit im Hinblick auf die Kapitalausstattung eines Unternehmens gilt im Steuerrecht nur eingeschränkt, da bei einer Fremdfinanzierung der vollumfängliche Zinsabzug durch verschiedene gesetzliche Regelungen begrenzt ist. Vorschriften, die die Abziehbarkeit von Zinsen im deutschen Steuerrecht begrenzen oder ausschließen sind etwa § 3c Abs. 1, 2 EStG, § 4 Abs. 4a EStG, § 4 Abs. 5 Nr. 8a EStG und § 4h EStG. Ferner sind nur 75 % der Zinsaufwendungen nach Überarbeitung eines Freibetrags gewerbesteuerlich gemäß § 8 Nr. 1 GewStG abzugsfähig.

Suggested Citation

  • Patrick Sinewe & David Witzel, 2022. "Steuerimplikationen der Finanzierung des Unternehmenskaufs," Springer Books, in: Patrick Sinewe (ed.), Unternehmenskauf in der Steuerpraxis, edition 3, chapter 0, pages 375-398, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-36314-7_7
    DOI: 10.1007/978-3-658-36314-7_7
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