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Überschusseinkünfte

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Überschusseinkünfte

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Westfälische Wilhelms-Universität Münster (WWU)
Course
Grundzüge der Unternehmensbesteuerung










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Institution
Westfälische Wilhelms-Universität Münster (WWU)
Study
Betriebswirtschaftslehre
Course
Grundzüge der Unternehmensbesteuerung
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Uploaded on
April 15, 2023
Number of pages
27
Written in
2022/2023
Type
Other
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Unknown

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  • Überschusseinkünfte

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Grundzüge der Unternehmensbesteuerung

PD Dr. Martin Thomsen


Lektion 3: Überschusseinkünfte

, Lernziele

In der Lektion „Überschusseinkünfte“ werden folgende Fragen beantwortet:


- Was zeichnet EaNSA, EaKV , EaVV und soE aus?

- Welche Einkunftsarten fallen unter die Summe der Einkünfte?

- Was wird unter dem Subsidiaritätsprinzip verstanden?

- Warum ist die Zuordnung zu den einzelnen Einkunftsarten
wichtig?




© IUB, PD Dr. Thomsen Grundzüge der Unternehmensbesteuerung 2

, Wichtige Paragraphen
§19 Nichtselbständige Arbeit


§20 Kapitalvermögen


§21 Vermietung und Verpachtung


§22 Arten der sonstigen Einkünfte
EStG
§23 Private Veräußerungsgeschäfte



§32a Einkommensteuertarif


§32d Gesonderter Steuertarif (EaKV)




© IUB, PD Dr. Thomsen Grundzüge der Unternehmensbesteuerung 3
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