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Körperschaftsteuer

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  • April 15, 2023
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Grundzüge der Unternehmensbesteuerung

PD Dr. Martin Thomsen


Lektion 6: Körperschaftsteuer

, Lernziele

In der Lektion „Körperschaftsteuer“ werden folgende Fragen beantwortet:


- Welche Körperschaften sind körperschaftsteuerpflichtig?

- Wie wird der Gewinn einer Körperschaft ermittelt?

- Wie werden Verluste bei einer Kapitalgesellschaft behandelt?

- Wie werden verdeckte/offene Ausschüttungen behandelt?

- Wie ist der Körperschaftsteuertarif?




© IUB, PD Dr. Thomsen Grundzüge der Unternehmensbesteuerung 2

, Wichtige Paragraphen
§1 Unbeschränkte Steuerpflicht


§2 Beschränkte Steuerpflicht


§8 Ermittlung des Einkommens


§8a Zinsschranke bei Körperschaften
KStG
§8b Beteiligung an anderen Körperschaften


§8c Verlustabzug bei Körperschaften


§10 Nichtabziehbare Aufwendungen




© IUB, PD Dr. Thomsen Grundzüge der Unternehmensbesteuerung 3

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