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- Title
Diskussionsbericht zum Thema 1 des 83. Berliner Steuergesprächs: „Der Leistungsfähigkeitsgedanke und die Entstrickung im Spiegel der europäischen Freizügigkeitsrechte".
- Authors
Richter, Andreas; Welling, Berthold
- Abstract
The discussion report deals with the topic of disregarding contractual restrictions on shareholder rights in the case of withdrawal. It is pointed out that the tax valuation law does not take these restrictions into account and leads to an overvaluation of the company's shares. In particular, the tax overvaluation of restricted shares has been discussed in the context of inheritance tax reform. It is suggested to make an adjustment in valuation law in order to consider the actual ability to pay of the taxpayer in the case of exit taxation. The text contains various contributions to the discussion on tax law topics, such as the recognition of losses abroad, the taxation of hidden reserves, and the ability to pay principle. Different viewpoints and opinions are presented without a clear conclusion being drawn. The valuation of non-listed companies and the issue of losses on rental properties abroad were also discussed.
- Subjects
INHERITANCE &; transfer tax; OPTIMAL taxation; FREEDOM of movement; STOCKS (Finance); EUROPEAN Law &; National Private Law: Effect of EU Law &; European Human Rights Law on Legal Relationships between Individuals (Book); TAX reform; EUROPEAN law; TAXATION; ECONOMIC development; STOCKHOLDERS; TAX assessment; VALUATION; CONSTITUTIONAL law
- Publication
FinanzRundschau, 2022, Vol 104, Issue 15, p690
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2022-1041506