Missbrauch von rechtlichen Gestaltungsmöglichkeiten

Im Allgemeinen erkennt das Finanzamt die vertraglichen Gestaltungen an, die auch tatsächlich durchgeführt werden und einem Fremdvergleich standhalten. Ist jedoch einziger Zweck einer vertraglichen Gestaltung eine Steuervermeidung, erkennen die Finanzämter solche Konstruktionen nicht an. Denn Gestaltungen, die keinen weiteren Sinn verfolgen als die Vermeidung von Steuern, nennt das Gesetz einen "Missbrauch von rechtlichen Gestaltungsmöglichkeiten" (§ 42 Abgabenordnung).

1. Rechtsverhältnisse steuergünstig gestalten ist legitim

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2. Wann liegt Gestaltungsmissbrauch vor?

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3. Gesetzliche Grundlagen

a) § 42 AO - Missbrauch von rechtlichen Gestaltungsmöglichkeiten

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b) AEAO zu § 42 - Missbrauch von rechtlichen Gestaltungsmöglichkeiten

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