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Immobilieninvestition mittels Kapitalgesellschaft (indirekte Investition)

In: Immobiliensteuerrecht

Author

Listed:
  • Benedikt Aigner

Abstract

Zusammenfassung Das deutsche Gesellschaftsrecht bietet für Immobilien-Kapitalgesellschaften u. a. die Rechtsformen der Gesellschaft mit beschränkter Haftung (GmbH), der Aktiengesellschaft (AG) sowie der Europäische Gesellschaft (SE) an. Allesamt gehören sie zu den sogenannten Körperschaften (in Abgrenzung zu Personengesellschaften). Die Immobilien-GmbH ist dabei die praxisrelevanteste Kapitalgesellschaft. Dem Grunde nach weist die GmbH weder gesellschaftsrechtliche noch steuerrechtliche Besonderheiten auf. Im Gegensatz zu Immobilien-Personengesellschaften (Kap. 4 ) bestehen zudem keine wesentlichen Unterschiede in der Besteuerung der Erscheinungsformen der oben genannten Immobilien-Kapitalgesellschaften (vgl. § 1 I KStG, § 2 II GewStG).

Suggested Citation

  • Benedikt Aigner, 2024. "Immobilieninvestition mittels Kapitalgesellschaft (indirekte Investition)," Springer Books, in: Immobiliensteuerrecht, chapter 5, pages 79-95, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-45347-3_5
    DOI: 10.1007/978-3-658-45347-3_5
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