Gesellschaftsrecht
| Autor | Barbara Grunewald |
| 9995206104 | |
| Idioma | Germany - English |
| Terminal correspondiente | Android|iPhone|iPad|PC |
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Walter Doralt has been a full Professor at the Institute for Civil Law at the University of Graz since 2019. He completed his “Habilitation” at Bucerius Law School in Hamburg in 2017 and is certified to teach Civil Law, Corporate and Commercial Law, Comparative and Private International Law, as well as Law and Economics.
Share Deal vs. Asset Deal aus Perspektive des Verkäufers. Für den Verkäufer ist ein Share Deal meist steuerlich von Vorteil, wobei dabei nach der Rechtsform des Veräußerers zu unterscheiden ist. Handelt es sich beim Verkäufer um eine Kapitalgesellschaft, so wird der Veräußerungsgewinn nur mit rd. 1,5 % (d. h. mit rd. 30 % von 5 % des Veräußerungsgewinns) besteuert.
