Junge innovative Unternehmen sollen bei der Suche nach einem Kapitalgeber unterstützt und private Investoren - insbesondere Business Angels - angeregt werden, Wagniskapital für diese Unternehmen zur Verfügung zu stellen. Deshalb sind nun Zuschüsse für Wagniskapital steuerfrei gestellt. Bei Wagniskapitalfonds gibt es besondere Regelungen zur steuerlichen Behandlung des Carried Interest.

1. Wagniskapital: Steuerbefreiung für INVEST-Zuschüsse

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2. Wagniskapitalfonds: Steuerliche Behandlung derBeteiligungserträge

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Steuerliche Zuordnung des Carried Interest

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Besteuerung des Carried Interest

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3. Private Equity Fonds in Form einer Kapitalgesellschaft

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Steuerliche Beurteilung auf der Ebene des Empfängers (Initiator)

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Steuerliche Beurteilung auf der Ebene der Private Equity Gesellschaft

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