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Risikobereiche beim Erwerb von Anteilen an Personengesellschaften

In: Tax Due Diligence beim Unternehmenskauf

Author

Listed:
  • Klaus Dumser

    (WTS Steuerberatungsgesellschaft mbH)

Abstract

Zusammenfassung Personengesellschaften sind immer dann Gegenstand einer steuerlichen Due Diligence, wenn eine gewerblich tätige, gewerblich geprägte oder aber gewerblich infizierte Personengesellschaft Zielgesellschaft ist. Sie sind aber auch dann im Rahmen einer Due Diligence zu untersuchen, wenn eine derartige Personengesellschaft nur mittelbares Zielobjekt ist, beispielsweise, weil die Gesellschaft einer Unternehmensgruppe angehört, welche insgesamt erworben werden soll. Zum Teil werden auch Betriebe oder Teilbetriebe im Rahmen einer Tax Due Diligence untersucht. Für einen solchen Fall gelten die nachfolgenden Ausführungen größtenteils entsprechend.

Suggested Citation

  • Klaus Dumser, 2023. "Risikobereiche beim Erwerb von Anteilen an Personengesellschaften," Springer Books, in: Patrick Sinewe (ed.), Tax Due Diligence beim Unternehmenskauf, edition 3, chapter 0, pages 121-154, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-38819-5_4
    DOI: 10.1007/978-3-658-38819-5_4
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