Zur optimalen Anlagestrategie von Betriebsgewinnen und Privatvermögen

Bettina Friedl (), Daniel Gull and Theresa Krimm

Metrika: International Journal for Theoretical and Applied Statistics, 2011, vol. 21, issue 2, 159-187

Abstract: As from time to time taxation systems are changing deeply, the following two questions arise continually for an entrepreneur: what is the optimal combination of legal form and profit appropriation for his company and what is the optimal splitting of his assets between his private and business property. This paper therefore at first examines all possible combinations of legal forms and profit appropriations by comparing their net future values and comes to the conclusion that – given the German taxation system – a personal company, which distributes its profits instantly, dominates the other combinations. The paper furthermore answers the question whether to allocate financial and real estate assets to the personal or corporate property from a tax perspective. It is shown that the transfer of previously private financial assets into a company is always disadvantageous, whereas the transfer of real estate assets in an instantly distributing personal company may be advantageous if the investor expects a loss of the real estate value in order to limit this loss. Copyright Springer-Verlag 2011

Keywords: Rechtsformwahl; Gewinnverwendung; Vermögensübertragung; Vermögenszuordnung; Unternehmensteuer (search for similar items in EconPapers)
Date: 2011
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DOI: 10.1007/s00187-010-0106-3

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