Verluste aus Verlustzuweisungsgesellschaften u.ä. Modellen (§ 2b EStG)

Vorab: Verbot der Verlustverrechnung nach § 2b EStG verfassungswidrig?

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1. Was die Beschränkung nach § 2b EStG bedeutet

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So prüft das Finanzamt, ob eine 2b-Beteiligung vorliegt

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Besteht eine Einkunftserzielungsabsicht?

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Betragen die Verluste mehr als 50 % des gezeichneten Kapitals?

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Handelt es sich um eine modellhafte Gestaltung?

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Steht die Erzielung eines steuerlichen Vorteils im Vordergrund?

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Vorschrift des § 2b EStG ist nach Auffassung des BFH verfassungswidrig

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2. Welche Beteiligungen nicht von § 2b betroffen sind

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Altfälle

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Keine modellhafte Gestaltung

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Keine zu hohe Verlustzuweisung

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Beteiligung im Ausland

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Beteiligung an besonders risikoreichen Anlagen

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3. Wann liegt eine modellhafte Gestaltung vor?

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4. Wann steht die Erzielung eines Steuervorteils im Vordergrund?

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a) Die Nachsteuerrendite beträgt mehr als das Doppelte der Vorsteuerrendite

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b) Im Verkaufsprospekt werden Steuervorteile werbemäßig hervorgehoben

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c) Der Steuervorteil übersteigt das eingesetzte Eigenkapital

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