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Franzoesische Immobilien verwaltende Gesellschaften mit deutschem Gesellschafter unter besonderer Beruecksichtigung des deutsch-franzoesischen Abkommensrechts (Instant Digital Access Code Only)
- Edition : 1st, 2019
- Author(s) : Anna Lena Weis
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Franzoesische Immobilien verwaltende Gesellschaften mit deutschem Gesellschafter unter besonderer Beruecksichtigung des deutsch-franzoesischen Abkommensrechts (Instant Digital Access Code Only)
- ISBN: 9783631781340
- SKU: 261541V
- Format: VitalSource eBook/PDF
- Instant Access!
Die deutsch-französischen Doppelbesteuerungsabkommen enthalten zur Vermeidung der Doppelbesteuerung Spezialvorschriften für Immobiliengesellschaften. Im Jahr 2015 wurde mit Art. 7 Abs. 4 eine Vorschrift zu Beteiligungsveräußerungen neu eingeführt. Dies bietet den Anlass für eine zusammenhängende Darstellung der bestehenden Abkommensvorschriften zu Immobiliengesellschaften in Einkommensteuer, Vermögensteuer und Erbschaftsteuer. Die Autorin erläutert hierzu anhand von Grundfällen die Besteuerung in Deutschland und Frankreich bei deutscher Beteiligung an Immobiliengesellschaften mit französischem Immobilienbesitz und veranschaulicht in diesem Kontext das Zusammenspiel zwischen nationaler Besteuerung und Abkommensrecht.