Top

Published in:

2020 | OriginalPaper | Chapter

B. Körperschaftsteuer

Authors : Manfred Bornhofen, Martin C. Bornhofen

Published in: Lösungen zum Lehrbuch Steuerlehre 2 Rechtslage 2019

Publisher: Springer Fachmedien Wiesbaden

Activate our intelligent search to find suitable subject content or patents.

search-config

AI-assisted search

Off

Abstract

Der Gewinn unterliegt nicht der Körperschaftsteuer, weil der Gewinn nicht von einer juristischen Person erzielt worden ist (§ 1 KStG greift hier nicht). Der Einzelunternehmer ist eine natürliche Person.

Dont have a licence yet? Then find out more about our products and how to get one now:

Springer Professional "Business + Economics & Engineering + Technology"

Online-Abonnement

Springer Professional "Business + Economics & Engineering + Technology" gives you access to:

more than 102.000 books
more than 537 journals

from the following subject areas:

Automotive
Construction + Real Estate
Business IT + Informatics
Electrical Engineering + Electronics
Energy + Sustainability
Finance + Banking
Management + Leadership
Marketing + Sales
Mechanical Engineering + Materials
Insurance + Risk

Secure your knowledge advantage now!

inform now

Springer Professional "Business + Economics"

Online-Abonnement

Springer Professional "Business + Economics" gives you access to:

more than 67.000 books
more than 340 journals

from the following specialised fileds:

Construction + Real Estate
Business IT + Informatics
Finance + Banking
Management + Leadership
Marketing + Sales
Insurance + Risk

Secure your knowledge advantage now!

inform now

previous chapter A. Einkommensteuer

next chapter C. Gewerbesteuer

Title: B. Körperschaftsteuer
Authors: Manfred Bornhofen
Martin C. Bornhofen
Publisher: Springer Fachmedien Wiesbaden
Book: Lösungen zum Lehrbuch Steuerlehre 2 Rechtslage 2019
Print ISBN: 978-3-658-28258-5

Electronic ISBN: 978-3-658-28259-2

Copyright Year: 2020
DOI: https://doi.org/10.1007/978-3-658-28259-2_2