EPISODE · Nov 4, 2024 · 13 MIN

Verdecktes Eigenkapital

from Steuerrechts-Podcast der Universität St.Gallen (HSG)

Die Bestimmung über das verdeckte Eigenkapital (Art. 65 DBG) ist eine Missbrauchsbestimmung, die verhindern soll, dass in eine Gesellschaft zu viel Fremdkapital eingebracht wird bzw. zu viele Zinsen bezahlt werden. Sie führt dazu, dass Fremdkapital für Gewinnsteuerzwecke unter bestimmten Voraussetzungen wie Eigenkapital behandelt wird. Warum ist es aber für die Gewinnsteuer überhaupt von Bedeutung, ob eine Investition als Fremdkapital oder als Eigenkapital behandelt wird? Und wie wird das verdeckte Eigenkapital bzw. der maximale Zinsabzug berechnet? Diese und weitere relevante Fragen werden in dieser Episode von Peter Hongler und Florian Regli umfassend erörtert.

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This episode was published on November 4, 2024.

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