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5. Immobilieninvestition mittels Kapitalgesellschaft (indirekte Investition)

  • 2024
  • OriginalPaper
  • Chapter
Published in:
Author
Benedikt Aigner
Published in
Immobiliensteuerrecht
Publisher
Springer Fachmedien Wiesbaden

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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).

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previous chapter Immobilieninvestition mittels Personengesellschaft (indirekte Investition)
next chapter Modellvergleich: Steuerbelastungsvergleich nach Rechtsträgerschaft
Title
Immobilieninvestition mittels Kapitalgesellschaft (indirekte Investition)
Author
Benedikt Aigner
Copyright Year
2024
Book
Immobiliensteuerrecht

Print ISBN: 978-3-658-45346-6

Electronic ISBN: 978-3-658-45347-3

Copyright Year: 2024

DOI
https://doi.org/10.1007/978-3-658-45347-3_5
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