Die typisierende Berücksichtigung der persönlichen Steuerbelastung des Anteilseigners beim Squeeze-Out

Markus Heintzen, Lutz Kruschwitz, Andreas Löffler and Ralf Maiterth

Hannover Economic Papers (HEP) from Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät

Abstract: For the valuation of a company it is necessary to take the in come tax of its owners into account. When looking at a squeeze-out with investors who have different wealth this implies that fair compensation payments will be different. This is in contradiction to the German Stock Companies Act. In this paper we discuss how this problem can be solved in an acceptable manner and we determine different average income rates using German tax data. It can be shown that using particular weighted averages indeed lead to the proposal of an income tax rate of 35% which is required by the Association of German CPAs.

JEL-codes: G31 G34 K22 (search for similar items in EconPapers)
Pages: 15 pages
Date: 2006-08
New Economics Papers: this item is included in nep-fmk
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