§§§ KStG und GewSt Flashcards by Moritz Hofmann

Q

Unbeschränkte Steuerpflicht

A

§1 KStG

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Q

Beschränkte Steuerpflicht

A

§2 KStG

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Q

Nicht abziehbare Aufwendungen

A

§10 KStG

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Q

Betriebsausgaben

A

§8(1) KStG ivM §4(4) EStG

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Q

Organschaft

A

§14 KStG

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Q

Steuersatz

A

§23 KStG

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Q

Verlustabzug bei Körperschaften

A

§8c KStG

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Q

Schachteldividende

A

§8b(1) iVm §8b(5)

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Q

Veräußerungsgewinne

A

§8b(2) iVm §8b(3)

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Q

Verdeckte Gewinnausschüttung

A

§8(3) S.2 KStG

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Q

Abziehbare Aufwendungen

A

§9 KStG

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Q

Sanierungsklausel

A

§8c (1a) KStG

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Q

Fortführungsgebundener Verlustvortrag

A

§8d KStG

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Q

Stille Reserven Klausel

A

§8c(1) S.6-9 KStG

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Q

Konzernklausel

A

§8c(1) S.4 KStG

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Q

Hinzurechnen und Kürzen von Dividenden GewStG

A

Hinzurechnende <15%: §8 Nr. 5 GewStG
- Steuerfreie Betrag hinzurechnen
= Dividenden *0,95

Kürzen >= 15%: §9 Nr. 2a GewStG

Q

Hinzurechnen und Kürzen Einnahmen aus PersG

GewStG

A

Hinzurechnen: Verluste aus PersG §9 Nr. 2 GewStG

Kürzen: Gewinne aus PersG §8 Nr. 8 GewstG