Asset Deal. Zivil- und steuerrechtliche Aspekte (German Edition) Book PDF, ePub eBook

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Book Descriptions:
Akademische Arbeit aus dem Jahr 2008 im Fachbereich BWL - Recht, , Sprache: Deutsch, Abstract: Es erfolgt nun eine ausführliche Darstellung des Asset Deal. Zunächst werden dabei zivilrechtliche Aspekte behandelt, anschließend wird auf die steuerrechtlichen Aspekte eingegangen.

Bei der Analyse der zivilrechtlichen Aspekte soll dargestellt werden, unter welchen Voraussetzungen der Unternehmenskaufvertrag und die Übertragung des Unternehmens wirksam werden, welche Pflichten sich im Einzelnen für die Vertragsparteien ergeben, welche Konsequenzen die Verletzungen dieser Pflichten zur Folge haben und wie das Unternehmen letztendlich übertragen wird.

Ein Kauf- und Übertragungsvertrag, der einen Asset Deal zum Gegenstand hat, bedarf grundsätzlich keiner Form. Ein mündlich geschlossener Vertrag ist also grundsätzlich wirksam. Aus Gründen der Rechtssicherheit ist jedoch die schriftliche Form empfehlenswert und in der Praxis auch üblich. Darüber hinaus sind in Einzelfällen auch gesetzliche Formerfordernisse vorgeschrieben.

Gemäß § 311b Abs. 1 S. 1 BGB bedarf ein Vertrag, durch den sich der eine Teil verpflichtet, das Eigentum an einem Grundstück zu übertragen oder zu erwerben, der notariellen Beurkundung. Fehlt es an der notariellen Beurkundung, so ist der Vertrag gemäß § 125 BGB nichtig.

Asset Deal. Zivil- und steuerrechtliche Aspekte (German Edition) by LL.M., Eugen Nickel

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