Resource title

Die typisierende Berücksichtigung der persönlichen Steuerbelastung des Anteilseigners beim Squeeze Out

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Resource description

For the valuation of a company it is necessary to take the income 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.

Resource author

Markus Heintzen, Lutz Kruschwitz, Andreas Löffler, Ralf Maiterth

Resource publisher

Resource publish date

Resource language

deu

Resource content type

text/html

Resource resource URL

http://hdl.handle.net/10419/22458

Resource license

Adapt according to the presented license agreement and reference the original author.