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BewG Bewertungsgesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
Wirtschaftsgüter, die einem Unternehmen dienen, sind, soweit nichts anderes vorgeschrieben ist, mit dem Teilwert anzusetzen. Teilwert ist der Betrag, den ein Erwerber des ganzen Unternehmens im Rahmen des Gesamtkaufpreises für das einzelne Wirtschaftsgut ansetzen würde. Dabei ist davon auszugehen, daß der Erwerber das Unternehmen fortführt.
Quelle: BMJ
Import: