{"id":2549,"date":"2019-04-18T16:51:49","date_gmt":"2019-04-18T14:51:49","guid":{"rendered":"https:\/\/www.ecovis.com\/austria\/?p=2549"},"modified":"2022-03-25T12:49:43","modified_gmt":"2022-03-25T11:49:43","slug":"nicht-getilgte-verbindlichkeiten-in-der-liquidation-swk-beitrag-11-2019","status":"publish","type":"post","link":"https:\/\/www.ecovis.com\/austria\/blog\/nicht-getilgte-verbindlichkeiten-in-der-liquidation-swk-beitrag-11-2019\/","title":{"rendered":"Nicht getilgte Verbindlichkeiten in der Liquidation"},"content":{"rendered":"<p><span dir=\"ltr\" role=\"presentation\">Der Salzburger Steuerdialog 2014 war de r Ausl\u00f6ser f\u00fcr eine heftige Diskus<\/span><span dir=\"ltr\" role=\"presentation\">sion im Fachschrifttum, ob nicht getilgte Verbindlichkeiten bei der Ermittlung <\/span><span dir=\"ltr\" role=\"presentation\">des Abwicklungsendverm\u00f6gens anzusetzen sind. In dem zugrunde liegenden <\/span><span dir=\"ltr\" role=\"presentation\">Anlassfall ist das BFG der Rechtsansicht der Finanzverwaltung gefolgt und <\/span><span dir=\"ltr\" role=\"presentation\">hat einen Ansatz abgelehnt. Nachdem der Fall aktuell beim VwGH anh\u00e4ngig <\/span><span dir=\"ltr\" role=\"presentation\">ist und von Seiten der Finanzverwaltung und des BFG in diesem Zusammen<\/span><span dir=\"ltr\" role=\"presentation\">hang auch auf die deutsche Rechtslage verwiesen wurde, soll dieser Aspekt <\/span><span dir=\"ltr\" role=\"presentation\">nachfolgend \u2013 insbesondere aufgrund eines neuen Erlasses der deutschen <\/span><span dir=\"ltr\" role=\"presentation\">Finanzverwaltung \u2013 n\u00e4her analysiert werden.<\/span><\/p>\n<p>von David Gloser und Christoph Puchner<\/p>\n<p>Zum Beitrag:<\/p>\n<a href=\"https:\/\/www.ecovis.com\/austria\/wp-content\/uploads\/2021\/04\/Nicht-getilgte-Verbindlichkeiten-in-der-Liquidation.pdf\" target=\"blank\"> <div class=\"ecobutton example-class\"> <i class=\"fas fa-file-pdf\"><\/i>Download Nicht getilgte Verbindlichkeiten in der Liquidation <\/div><\/a>\n","protected":false},"excerpt":{"rendered":"<p>Der Salzburger Steuerdialog 2014 war de r Ausl\u00f6ser f\u00fcr eine heftige Diskussion im Fachschrifttum, ob nicht getilgte Verbindlichkeiten bei der Ermittlung des Abwicklungsendverm\u00f6gens anzusetzen sind. In dem zugrunde liegenden Anlassfall ist das BFG der Rechtsansicht der Finanzverwaltung gefolgt und hat einen Ansatz abgelehnt. Nachdem der Fall aktuell beim VwGH anh\u00e4ngig ist und von Seiten der [&hellip;]<\/p>\n","protected":false},"author":15,"featured_media":5351,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[33,30,45],"tags":[],"class_list":["post-2549","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aktuelles","category-publikationen","category-publikationen-2019"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Nicht getilgte Verbindlichkeiten in der Liquidation | ECOVIS in \u00d6sterreich<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ecovis.com\/austria\/blog\/nicht-getilgte-verbindlichkeiten-in-der-liquidation-swk-beitrag-11-2019\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nicht getilgte Verbindlichkeiten in der Liquidation | ECOVIS in \u00d6sterreich\" \/>\n<meta property=\"og:description\" content=\"Der Salzburger Steuerdialog 2014 war de r Ausl\u00f6ser f\u00fcr eine heftige Diskussion im Fachschrifttum, ob nicht getilgte Verbindlichkeiten bei der Ermittlung des Abwicklungsendverm\u00f6gens anzusetzen sind. 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