Wagniskapital und seine steuerliche Behandlung

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.

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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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