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Zum Stiftungscharakter von Wohnungsgenossenschaften

Author

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  • Dilger, Alexander

Abstract

Wohnungsgenossenschaften dienen nicht primär der Gewinnerzielung und -ausschüttung, sondern bilden Rücklagen und vergrößern ihren Wohnungsbestand, von dessen günstiger Nutzung die Genossen profitieren. Dies kann mit Stiftungen verglichen werden und führt zu verschiedenen hier diskutierten Fragen wie den Gründungsanreizen, der Rechtfertigung steuerlicher Vorteile, der Kontrolle des Managements und dem langfristigen Erhalt von Wohnungsgenossenschaften.

Suggested Citation

  • Dilger, Alexander, 2023. "Zum Stiftungscharakter von Wohnungsgenossenschaften," Discussion Papers of the Institute for Organisational Economics 8/2023, University of Münster, Institute for Organisational Economics.
    • Handle: RePEc:zbw:umiodp:82023
    DOI: 10.17879/50099606008
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    More about this item

    Keywords

    Genossenschaft; Stiftung; Vermögen; Wohnungsbau; Wohnungsgenossenschaft;
    All these keywords.

    JEL classification:

    • D23 - Microeconomics - - Production and Organizations - - - Organizational Behavior; Transaction Costs; Property Rights
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G35 - Financial Economics - - Corporate Finance and Governance - - - Payout Policy
    • K11 - Law and Economics - - Basic Areas of Law - - - Property Law
    • L21 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Business Objectives of the Firm
    • L85 - Industrial Organization - - Industry Studies: Services - - - Real Estate Services
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • P13 - Political Economy and Comparative Economic Systems - - Capitalist Economies - - - Cooperative Enterprises
    • R31 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Real Estate Markets, Spatial Production Analysis, and Firm Location - - - Housing Supply and Markets

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