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Steuern in Krise und Insolvenz

In: Wege durch die Unternehmenskrise

Author

Listed:
  • Christoph Niering

    (Niering Stock Tömp Rechtsanwälte GbR)

  • Christoph Hillebrand

    (Morison Köln AG)

Abstract

Zusammenfassung Jede Krise ist eng verbunden mit einem Rückgang des wirtschaftlichen Erfolgs und der daraus resultierenden Realisierung handelsrechtlicher wie steuerlicherSteuer Verluste. Diese Verluste müssen finanziert werden entweder aus dem Unternehmen heraus oder von außen als Eigen- oder Fremdkapital. Insofern sind alle Beteiligten daran interessiert, wie und ob die erlittenen Verluste steuerwirksam sind.

Suggested Citation

  • Christoph Niering & Christoph Hillebrand, 2022. "Steuern in Krise und Insolvenz," Springer Books, in: Wege durch die Unternehmenskrise, edition 5, chapter 0, pages 175-216, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-38710-5_8
    DOI: 10.1007/978-3-658-38710-5_8
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