{"id":21588,"date":"2026-06-26T02:18:09","date_gmt":"2026-06-26T00:18:09","guid":{"rendered":"https:\/\/stb-resso.de\/publikationen-fachbeitraege-zu-aussensteuer-umwandlungssteuerrecht\/"},"modified":"2026-07-01T14:38:59","modified_gmt":"2026-07-01T12:38:59","slug":"publikationen","status":"publish","type":"page","link":"https:\/\/stb-resso.de\/en\/publikationen\/","title":{"rendered":"Publikationen Fachbeitr\u00e4ge zu Au\u00dfensteuer- &#038; Umwandlungssteuerrecht"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"21588\" class=\"elementor elementor-21588\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-51dbc7cc bigscreen-hero e-flex e-con-boxed e-con e-parent\" data-id=\"51dbc7cc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-64192765 e-con-full container-div-pad0 e-flex e-con e-child\" data-id=\"64192765\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5f187db8 elementor-widget-mobile__width-initial elementor-widget elementor-widget-image\" data-id=\"5f187db8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"1000\" src=\"https:\/\/stb-resso.de\/wp-content\/uploads\/Resso-Bulut-800x1000-2_6a3dc46272fd6.png\" class=\"attachment-large size-large wp-image-21589\" alt=\"\" srcset=\"https:\/\/stb-resso.de\/wp-content\/uploads\/Resso-Bulut-800x1000-2_6a3dc46272fd6.png 800w, https:\/\/stb-resso.de\/wp-content\/uploads\/Resso-Bulut-800x1000-2_6a3dc46272fd6-720x900.png 720w, https:\/\/stb-resso.de\/wp-content\/uploads\/Resso-Bulut-800x1000-2_6a3dc46272fd6-768x960.png 768w, https:\/\/stb-resso.de\/wp-content\/uploads\/Resso-Bulut-800x1000-2_6a3dc46272fd6-10x12.png 10w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-108b3bd9 e-con-full container-div-pad0 e-flex e-con e-child\" data-id=\"108b3bd9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-61370800 e-con-full container-div-pad0 e-flex e-con e-child\" data-id=\"61370800\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-31a66e01 elementor-widget elementor-widget-heading\" data-id=\"31a66e01\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Publikationen<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3328c204 elementor-widget elementor-widget-heading\" data-id=\"3328c204\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Fachbeitr\u00e4ge &amp;\u2028Ver\u00f6ffentlichungen<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-278ebb73 elementor-widget elementor-widget-text-editor\" data-id=\"278ebb73\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Seit 2020 ver\u00f6ffentliche ich, Resso Bulut, regelm\u00e4\u00dfig Aufs\u00e4tze und Urteilsanmerkungen in IStR, DStRK und GmbH-Steuerpraxis. Bislang erschienen \u00fcber 25 Beitr\u00e4ge insbesondere zu Fragen des Au\u00dfensteuerrechts, der Investmentbesteuerung, des Umwandlungssteuerrechts und der Doppelbesteuerungsabkommen.<\/p><p>Nachfolgend findet sich eine Auswahl der Ver\u00f6ffentlichungen.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-46c2e0e7 e-grid bigscreen-section e-con-boxed e-con e-child\" data-id=\"46c2e0e7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-4787d881 e-con-full container-div-pad0 e-flex e-con e-child\" data-id=\"4787d881\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7f66e00f e-con-full e-flex e-con e-child\" data-id=\"7f66e00f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_offset&quot;:120,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_on&quot;:[&quot;widescreen&quot;,&quot;desktop&quot;],&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-be65e60 elementor-widget elementor-widget-heading\" data-id=\"be65e60\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Zugang zu den Volltexten<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-314f35a0 elementor-widget elementor-widget-text-editor\" data-id=\"314f35a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Beitr\u00e4ge in IStR und DStRK sind \u00fcber beck-online zug\u00e4nglich, die Aufs\u00e4tze der GmbH-Steuerpraxis \u00fcber den VSRW-Verlag, die zugrunde liegenden BFH-Entscheidungen kostenfrei.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-370996d9 elementor-widget elementor-widget-button\" data-id=\"370996d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/stb-resso.de\/en\/kontakt\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"stbicon stbicon-arrow-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Kontakt<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-239e2271 e-con-full e-flex e-con e-child\" data-id=\"239e2271\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-f886a9 e-con-full e-flex e-con e-child\" data-id=\"f886a9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-41c2e440 e-con-full e-grid pub-item e-con e-child\" data-id=\"41c2e440\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7cc7fd77 e-con-full e-flex e-con e-child\" data-id=\"7cc7fd77\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2a0c5174 elementor-widget elementor-widget-taxonomy-filter\" data-id=\"2a0c5174\" data-element_type=\"widget\" data-e-type=\"widget\" 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aria-pressed=\"true\">\n\t\t\t\tAlle\t\t\t<\/button>\n\t\t\t\t\t<\/search>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-59f5a030 e-con-full e-flex e-con e-child\" data-id=\"59f5a030\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8876246 elementor-grid-1 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-widget elementor-widget-loop-grid\" data-id=\"8876246\" data-element_type=\"widget\" data-e-type=\"widget\" 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.elementor-element.elementor-element-74cd5939{--display:grid;--e-con-grid-template-columns:80px 3fr 1fr;--e-con-grid-template-rows:repeat(1, 1fr);--gap:020px 50px;--row-gap:020px;--column-gap:50px;--grid-auto-flow:row;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-22028 .elementor-element.elementor-element-770007e1 .elementor-heading-title{font-family:\"Inter\", Sans-serif, Arial, Helvetica;font-size:1.875rem;font-weight:400;line-height:1.25em;color:var( --e-global-color-secondary );}.elementor-22028 .elementor-element.elementor-element-36f979b4 .elementor-heading-title{font-family:\"Inter\", Sans-serif, Arial, Helvetica;font-size:1rem;font-weight:600;line-height:1.55em;letter-spacing:0.01em;}.elementor-22028 .elementor-element.elementor-element-36f979b4{grid-column:span 3;}.elementor-22028 .elementor-element.elementor-element-1680b7da{grid-column:2\/6;}.elementor-22028 .elementor-element.elementor-element-25e9f2da .elementor-heading-title{font-weight:400;color:var( --e-global-color-ab97f6c );}.elementor-22028 .elementor-element.elementor-element-25e9f2da .elementor-heading-title a:hover, .elementor-22028 .elementor-element.elementor-element-25e9f2da .elementor-heading-title a:focus{color:#519FC5;}.elementor-22028 .elementor-element.elementor-element-25e9f2da .elementor-heading-title a{transition-duration:0.3s;}.elementor-22028 .elementor-element.elementor-element-25e9f2da{grid-column:2\/6;}.elementor-22028 .elementor-element.elementor-element-230ce25f{--divider-border-style:solid;--divider-color:var( --e-global-color-secondary );--divider-border-width:1px;grid-column:2\/6;}.elementor-22028 .elementor-element.elementor-element-230ce25f .elementor-divider-separator{width:100%;}.elementor-22028 .elementor-element.elementor-element-230ce25f .elementor-divider{padding-block-start:15px;padding-block-end:15px;}@media(max-width:1024px){.elementor-22028 .elementor-element.elementor-element-74cd5939{--grid-auto-flow:row;}.elementor-22028 .elementor-element.elementor-element-36f979b4 .elementor-heading-title{font-size:1.063rem;}}@media(max-width:767px){.elementor-22028 .elementor-element.elementor-element-74cd5939{--e-con-grid-template-columns:1fr;--gap:10px 10px;--row-gap:10px;--column-gap:10px;--grid-auto-flow:row;}.elementor-22028 .elementor-element.elementor-element-36f979b4 .elementor-heading-title{font-size:1rem;}.elementor-22028 .elementor-element.elementor-element-36f979b4{grid-column:span 1;}.elementor-22028 .elementor-element.elementor-element-1680b7da{grid-column:1;}.elementor-22028 .elementor-element.elementor-element-25e9f2da{grid-column:1;}.elementor-22028 .elementor-element.elementor-element-230ce25f{grid-column:1;}}@media(min-width:1600px){.elementor-22028 .elementor-element.elementor-element-74cd5939{--grid-auto-flow:row;}}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"22028\" class=\"elementor elementor-22028 e-loop-item e-loop-item-1022 post-1022 publikation type-publikation status-publish hentry publikationsorgan-istr publikationstyp-aufsatz publikationstyp-kopfaufsatz\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-74cd5939 e-con-full e-grid pub-item e-con e-child\" data-id=\"74cd5939\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-770007e1 elementor-widget elementor-widget-heading\" data-id=\"770007e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">2025<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36f979b4 pub-title-link elementor-widget elementor-widget-heading\" data-id=\"36f979b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Die weite Auslegung des Beherrschungskonzepts im aktuellen Anwendungsschreiben zum Au\u00dfensteuergesetz \u2013 Zweifelsfragen und ihre Folgen f\u00fcr die Investmentfondspraxis<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1680b7da elementor-widget elementor-widget-shortcode\" data-id=\"1680b7da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"pub-meta\"><a href=\"https:\/\/beck-online.beck.de\/?vpath=bibdata%2Fzeits%2FISTR%2F2025%2Fcont%2FISTR%2e2025%2eH19%2ehtm\" target=\"_blank\" rel=\"noopener\"><span class=\"notranslate\">IStR 2025<\/span>, Heft <span class=\"notranslate\">19\/2025<\/span>, S. <span class=\"notranslate\">699<\/span><\/a> (Aufsatz).<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-230ce25f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"230ce25f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"22028\" class=\"elementor elementor-22028 e-loop-item e-loop-item-1023 post-1023 publikation type-publikation status-publish hentry publikationsorgan-dstrk publikationstyp-urteilsanmerkung\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-74cd5939 e-con-full e-grid pub-item e-con e-child\" data-id=\"74cd5939\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-770007e1 elementor-widget elementor-widget-heading\" data-id=\"770007e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">2025<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36f979b4 pub-title-link elementor-widget elementor-widget-heading\" data-id=\"36f979b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Gestaltungsmissbrauch bei Gestaltung im sog. Bulle-B\u00e4r-Modell (gegenl\u00e4ufige Zertifikate)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1680b7da elementor-widget elementor-widget-shortcode\" data-id=\"1680b7da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"pub-meta\">Anmerkung zu <a href=\"https:\/\/datenbank.nwb.de\/Dokument\/1061796\/\" target=\"_blank\" rel=\"noopener\"><span class=\"notranslate\">FG Berlin-Brandenburg 8 V 8129\/24 (12.12.2024)<\/span><\/a>, in: <a href=\"https:\/\/beck-online.beck.de\/?vpath=bibdata%2Fzeits%2FDSTRK%2F2025%2Fcont%2FDSTRK%2e2025%2eH06%2ehtm\" target=\"_blank\" rel=\"noopener\"><span class=\"notranslate\">DStRK 2025<\/span>, S. <span class=\"notranslate\">78<\/span><\/a>.<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-230ce25f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"230ce25f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"22028\" class=\"elementor elementor-22028 e-loop-item e-loop-item-1024 post-1024 publikation type-publikation status-publish hentry publikationsorgan-dstrk publikationstyp-urteilsanmerkung\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-74cd5939 e-con-full e-grid pub-item e-con e-child\" data-id=\"74cd5939\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-770007e1 elementor-widget elementor-widget-heading\" data-id=\"770007e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">2025<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36f979b4 pub-title-link elementor-widget elementor-widget-heading\" data-id=\"36f979b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Buchwertantrag nach \u00a7 3 Abs. 2 UmwStG; Feststellung eines \u00dcbernahmeverlusts iSd \u00a7 4 Abs. 6 UmwStG<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1680b7da elementor-widget elementor-widget-shortcode\" data-id=\"1680b7da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"pub-meta\">Anmerkung zu <a href=\"https:\/\/www.bundesfinanzhof.de\/de\/entscheidung\/entscheidungen-online\/detail\/STRE202410192\/\" target=\"_blank\" rel=\"noopener\"><span class=\"notranslate\">BFH IV R 8\/22 (10.07.2024)<\/span><\/a>, in: <a href=\"https:\/\/beck-online.beck.de\/?vpath=bibdata%2Fzeits%2FDSTRK%2F2025%2Fcont%2FDSTRK%2e2025%2eH01%2ehtm\" target=\"_blank\" rel=\"noopener\"><span class=\"notranslate\">DStRK 2025<\/span>, S. <span class=\"notranslate\">9<\/span><\/a>.<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-230ce25f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"230ce25f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"22028\" class=\"elementor elementor-22028 e-loop-item e-loop-item-1025 post-1025 publikation type-publikation status-publish hentry publikationsorgan-gmbh-steuerpraxis publikationstyp-aufsatz\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-74cd5939 e-con-full e-grid pub-item e-con e-child\" data-id=\"74cd5939\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-770007e1 elementor-widget elementor-widget-heading\" data-id=\"770007e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">2024<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36f979b4 pub-title-link elementor-widget elementor-widget-heading\" data-id=\"36f979b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/vsrw.de\/Die-Verlagerung-des-Sitzes-einer-GmbH-ins-Ausland\/SW12199\">Die Verlagerung des Sitzes einer GmbH ins Ausland \u2013 Steuerliche Folgen und Gestaltungsm\u00f6glichkeiten<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1680b7da elementor-widget elementor-widget-shortcode\" data-id=\"1680b7da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"pub-meta\"><span class=\"notranslate\">GmbH-Steuerpraxis 2024<\/span> (Aufsatz).<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-230ce25f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"230ce25f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"22028\" class=\"elementor elementor-22028 e-loop-item e-loop-item-1026 post-1026 publikation type-publikation status-publish hentry publikationsorgan-gmbh-steuerpraxis publikationstyp-aufsatz\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-74cd5939 e-con-full e-grid pub-item e-con e-child\" data-id=\"74cd5939\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-770007e1 elementor-widget elementor-widget-heading\" data-id=\"770007e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">2024<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36f979b4 pub-title-link elementor-widget elementor-widget-heading\" data-id=\"36f979b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.vsrw.de\/Die-Wohnsitzverlagerung-eines-GmbH-Gesellschafters-ins-Ausland\/SW12170\">Die Wohnsitzverlagerung eines GmbH-Gesellschafters ins Ausland \u2013 Ausgestaltung der Wegzugsbesteuerung<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1680b7da elementor-widget elementor-widget-shortcode\" data-id=\"1680b7da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"pub-meta\"><span class=\"notranslate\">GmbH-Steuerpraxis 2024<\/span> (Aufsatz) gemeinsam mit <span class=\"notranslate\">Dr. Hagen Pr\u00fchs<\/span>.<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-230ce25f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"230ce25f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"22028\" class=\"elementor elementor-22028 e-loop-item e-loop-item-1260 post-1260 publikation type-publikation status-publish hentry publikationsorgan-gmbh-steuerpraxis publikationstyp-aufsatz\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-74cd5939 e-con-full e-grid pub-item e-con e-child\" data-id=\"74cd5939\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-770007e1 elementor-widget elementor-widget-heading\" data-id=\"770007e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">2024<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36f979b4 pub-title-link elementor-widget elementor-widget-heading\" data-id=\"36f979b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/vsrw.de\/Besteuerungsluecken-bei-der-Errichtung-von-grenzueberschreitenden-Bau-oder-Montagebetriebsstaetten\/SW12161\">Besteuerungsl\u00fccken bei der Errichtung von grenz\u00fcberschreitenden Bau- oder Montagebetriebsst\u00e4tten<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1680b7da elementor-widget elementor-widget-shortcode\" data-id=\"1680b7da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"pub-meta\"><span class=\"notranslate\">GmbH-Steuerpraxis 2024<\/span> (Aufsatz).<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-230ce25f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"230ce25f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"22028\" class=\"elementor elementor-22028 e-loop-item e-loop-item-1261 post-1261 publikation type-publikation status-publish hentry publikationsorgan-dstrk publikationstyp-urteilsanmerkung\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-74cd5939 e-con-full e-grid pub-item e-con e-child\" data-id=\"74cd5939\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-770007e1 elementor-widget elementor-widget-heading\" data-id=\"770007e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">2024<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36f979b4 pub-title-link elementor-widget elementor-widget-heading\" data-id=\"36f979b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Fiktive unbeschr\u00e4nkte Steuerpflicht bei Bezug einer Sozialversicherungsrente und Wohnsitz in Norwegen<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1680b7da elementor-widget elementor-widget-shortcode\" data-id=\"1680b7da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"pub-meta\">Anmerkung zu <a href=\"https:\/\/www.bundesfinanzhof.de\/de\/entscheidung\/entscheidungen-online\/detail\/STRE202450017\/\" target=\"_blank\" rel=\"noopener\"><span class=\"notranslate\">BFH I R 37\/20 (11.10.2023)<\/span><\/a>, in: <a href=\"https:\/\/beck-online.beck.de\/?vpath=bibdata%2Fzeits%2FDSTRK%2F2024%2Fcont%2FDSTRK%2e2024%2eH06%2ehtm\" target=\"_blank\" rel=\"noopener\"><span class=\"notranslate\">DStRK 2024<\/span>, S. <span class=\"notranslate\">72<\/span><\/a>.<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-230ce25f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"230ce25f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"22028\" class=\"elementor elementor-22028 e-loop-item e-loop-item-1262 post-1262 publikation type-publikation status-publish hentry publikationsorgan-istr publikationstyp-aufsatz\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-74cd5939 e-con-full e-grid pub-item e-con e-child\" data-id=\"74cd5939\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-770007e1 elementor-widget elementor-widget-heading\" data-id=\"770007e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">2023<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36f979b4 pub-title-link elementor-widget elementor-widget-heading\" data-id=\"36f979b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Kritische Anmerkung zum neuen \u00a7 6 InvStG: Systembruch im Wachstumschancengesetz?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1680b7da elementor-widget elementor-widget-shortcode\" data-id=\"1680b7da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"pub-meta\"><a href=\"https:\/\/beck-online.beck.de\/?vpath=bibdata%2Fzeits%2FISTR%2F2023%2Fcont%2FISTR%2e2023%2eH24%2ehtm\" target=\"_blank\" rel=\"noopener\"><span class=\"notranslate\">IStR 2023<\/span>, Heft <span class=\"notranslate\">24\/2023<\/span><\/a> (Aufsatz).<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-230ce25f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"230ce25f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"22028\" class=\"elementor elementor-22028 e-loop-item e-loop-item-1263 post-1263 publikation type-publikation status-publish hentry publikationsorgan-dstrk publikationstyp-urteilsanmerkung\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-74cd5939 e-con-full e-grid pub-item e-con e-child\" data-id=\"74cd5939\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-770007e1 elementor-widget elementor-widget-heading\" data-id=\"770007e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">2023<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36f979b4 pub-title-link elementor-widget elementor-widget-heading\" data-id=\"36f979b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Freie Verwendungsentscheidung eines Investmentfonds vor der Einf\u00fchrung von \u00a7 3a InvStG 2004<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1680b7da elementor-widget elementor-widget-shortcode\" data-id=\"1680b7da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"pub-meta\">Anmerkung zu <a href=\"https:\/\/www.bundesfinanzhof.de\/de\/entscheidung\/entscheidungen-online\/detail\/STRE202310156\/\" target=\"_blank\" rel=\"noopener\"><span class=\"notranslate\">BFH VIII R 3\/19 (23.05.2023)<\/span><\/a>, in: <a href=\"https:\/\/beck-online.beck.de\/?vpath=bibdata%2Fzeits%2FDSTRK%2F2023%2Fcont%2FDSTRK%2e2023%2eH17%2ehtm\" target=\"_blank\" rel=\"noopener\"><span class=\"notranslate\">DStRK 2023<\/span>, S. <span class=\"notranslate\">230<\/span><\/a>.<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-230ce25f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"230ce25f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"22028\" class=\"elementor elementor-22028 e-loop-item e-loop-item-1264 post-1264 publikation type-publikation status-publish hentry publikationsorgan-dstrk publikationstyp-urteilsanmerkung\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-74cd5939 e-con-full e-grid pub-item e-con e-child\" data-id=\"74cd5939\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-770007e1 elementor-widget elementor-widget-heading\" data-id=\"770007e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">2023<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36f979b4 pub-title-link elementor-widget elementor-widget-heading\" data-id=\"36f979b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Keine Aufl\u00f6sung der f\u00fcr Altgesellschafter bei Eintritt eines Neugesellschafters gebildeten negativen Erg\u00e4nzungsbilanzen bei nachfolgendem entgeltlichen Ausscheiden des neu Eingetretenen<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1680b7da elementor-widget elementor-widget-shortcode\" data-id=\"1680b7da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"pub-meta\">Anmerkung zu <a href=\"https:\/\/www.bundesfinanzhof.de\/de\/entscheidung\/entscheidungen-online\/detail\/STRE202310107\/\" target=\"_blank\" rel=\"noopener\"><span class=\"notranslate\">BFH IV R 27\/19 (23.03.2023)<\/span><\/a>, in: <a href=\"https:\/\/beck-online.beck.de\/?vpath=bibdata%2Fzeits%2FDSTRK%2F2023%2Fcont%2FDSTRK%2e2023%2eH13%2ehtm\" target=\"_blank\" rel=\"noopener\"><span class=\"notranslate\">DStRK 2023<\/span>, S. <span class=\"notranslate\">180<\/span><\/a>.<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-230ce25f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"230ce25f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"22028\" class=\"elementor elementor-22028 e-loop-item e-loop-item-1265 post-1265 publikation type-publikation status-publish hentry publikationsorgan-dstrk publikationstyp-urteilsanmerkung\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-74cd5939 e-con-full e-grid pub-item e-con e-child\" data-id=\"74cd5939\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-770007e1 elementor-widget elementor-widget-heading\" data-id=\"770007e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">2023<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36f979b4 pub-title-link elementor-widget elementor-widget-heading\" data-id=\"36f979b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Deutsches Besteuerungsrecht f\u00fcr eine an einen Deutschen mit Wohnsitz in Italien gezahlte Sozialversicherungsrente<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1680b7da elementor-widget elementor-widget-shortcode\" data-id=\"1680b7da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"pub-meta\">Anmerkung zu <a href=\"https:\/\/www.bundesfinanzhof.de\/de\/entscheidung\/entscheidungen-online\/detail\/STRE202310062\/\" target=\"_blank\" rel=\"noopener\"><span class=\"notranslate\">BFH I R 17\/19 (17.08.2022)<\/span><\/a>, in: <a href=\"https:\/\/beck-online.beck.de\/?vpath=bibdata%2Fzeits%2FDSTRK%2F2023%2Fcont%2FDSTRK%2e2023%2eH09%2ehtm\" target=\"_blank\" rel=\"noopener\"><span class=\"notranslate\">DStRK 2023<\/span>, S. <span class=\"notranslate\">113<\/span><\/a>.<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-230ce25f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"230ce25f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"22028\" class=\"elementor elementor-22028 e-loop-item e-loop-item-1266 post-1266 publikation type-publikation status-publish hentry publikationsorgan-dstrk publikationstyp-urteilsanmerkung\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-74cd5939 e-con-full e-grid pub-item e-con e-child\" data-id=\"74cd5939\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-770007e1 elementor-widget elementor-widget-heading\" data-id=\"770007e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">2023<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36f979b4 pub-title-link elementor-widget elementor-widget-heading\" data-id=\"36f979b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Steuerliche Privilegierung von sog. \u201eMillion\u00e4rsfonds\u201c zul\u00e4ssig<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1680b7da elementor-widget elementor-widget-shortcode\" data-id=\"1680b7da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"pub-meta\">Anmerkung zu <a href=\"https:\/\/nrwe.justiz.nrw.de\/fgs\/koeln\/j2022\/12_K_1540_19_Urteil_20220824.html\" target=\"_blank\" rel=\"noopener\"><span class=\"notranslate\">FG K\u00f6ln 12 K 1540\/19 (24.08.2022)<\/span><\/a>, in: <a href=\"https:\/\/beck-online.beck.de\/?vpath=bibdata%2Fzeits%2FDSTRK%2F2023%2Fcont%2FDSTRK%2e2023%2eH08%2ehtm\" target=\"_blank\" rel=\"noopener\"><span class=\"notranslate\">DStRK 2023<\/span>, S. <span class=\"notranslate\">104<\/span><\/a>.<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-230ce25f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"230ce25f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"22028\" class=\"elementor elementor-22028 e-loop-item e-loop-item-1267 post-1267 publikation type-publikation status-publish hentry publikationsorgan-dstrk publikationstyp-urteilsanmerkung\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-74cd5939 e-con-full e-grid pub-item e-con e-child\" data-id=\"74cd5939\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-770007e1 elementor-widget elementor-widget-heading\" data-id=\"770007e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">2023<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36f979b4 pub-title-link elementor-widget elementor-widget-heading\" data-id=\"36f979b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Wechselseitige Ver\u00e4u\u00dferung von Kapitalgesellschaftsanteilen (Anteilsrotation) unter Wert<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1680b7da elementor-widget elementor-widget-shortcode\" data-id=\"1680b7da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"pub-meta\">Anmerkung zu <a href=\"https:\/\/www.bundesfinanzhof.de\/de\/entscheidung\/entscheidungen-online\/detail\/STRE202310021\/\" target=\"_blank\" rel=\"noopener\"><span class=\"notranslate\">BFH IX R 18\/21 (20.09.2022)<\/span><\/a>, in: <a href=\"https:\/\/beck-online.beck.de\/?vpath=bibdata%2Fzeits%2FDSTRK%2F2023%2Fcont%2FDSTRK%2e2023%2eH06%2ehtm\" target=\"_blank\" rel=\"noopener\"><span class=\"notranslate\">DStRK 2023<\/span>, S. <span class=\"notranslate\">73<\/span><\/a>.<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-230ce25f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"230ce25f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"22028\" class=\"elementor elementor-22028 e-loop-item e-loop-item-1268 post-1268 publikation type-publikation status-publish hentry publikationsorgan-dstrk publikationstyp-urteilsanmerkung\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-74cd5939 e-con-full e-grid pub-item e-con e-child\" data-id=\"74cd5939\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-770007e1 elementor-widget elementor-widget-heading\" data-id=\"770007e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">2023<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36f979b4 pub-title-link elementor-widget elementor-widget-heading\" data-id=\"36f979b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Behandlung ausl\u00e4ndischer Krankengeldzahlungen und Kapitaleink\u00fcnfte iRd fiktiven unbeschr\u00e4nkten Steuerpflicht und des Progressionsvorbehalts<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1680b7da elementor-widget elementor-widget-shortcode\" data-id=\"1680b7da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"pub-meta\">Anmerkung zu <a href=\"https:\/\/www.bundesfinanzhof.de\/de\/entscheidung\/entscheidungen-online\/detail\/STRE202210185\/\" target=\"_blank\" rel=\"noopener\"><span class=\"notranslate\">BFH I R 3\/18 (01.06.2022)<\/span><\/a>, in: <a href=\"https:\/\/beck-online.beck.de\/?vpath=bibdata%2Fzeits%2FDSTRK%2F2022%2Fcont%2FDSTRK%2e2022%2eH22%2ehtm\" target=\"_blank\" rel=\"noopener\"><span class=\"notranslate\">DStRK 2023<\/span>, S. <span class=\"notranslate\">295<\/span><\/a>.<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-230ce25f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"230ce25f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"22028\" class=\"elementor elementor-22028 e-loop-item e-loop-item-1269 post-1269 publikation type-publikation status-publish hentry publikationsorgan-dstrk publikationstyp-urteilsanmerkung\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-74cd5939 e-con-full e-grid pub-item e-con e-child\" data-id=\"74cd5939\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-770007e1 elementor-widget elementor-widget-heading\" data-id=\"770007e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">2022<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36f979b4 pub-title-link elementor-widget elementor-widget-heading\" data-id=\"36f979b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Aufteilung von Alterseink\u00fcnften eines Ruhestandsbeamten des EPA<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1680b7da elementor-widget elementor-widget-shortcode\" data-id=\"1680b7da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"pub-meta\">Anmerkung zu <a href=\"https:\/\/www.bundesfinanzhof.de\/de\/entscheidung\/entscheidungen-online\/detail\/STRE202210084\/\" target=\"_blank\" rel=\"noopener\"><span class=\"notranslate\">BFH X R 2\/20 (15.12.2021)<\/span><\/a>, in: <a href=\"https:\/\/beck-online.beck.de\/?vpath=bibdata%2Fzeits%2FDSTRK%2F2022%2Fcont%2FDSTRK.2022.H15.htm\" target=\"_blank\" rel=\"noopener\"><span class=\"notranslate\">DStRK 2022<\/span>, S. <span class=\"notranslate\">198<\/span><\/a>.<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-230ce25f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"230ce25f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"22028\" class=\"elementor elementor-22028 e-loop-item e-loop-item-1270 post-1270 publikation type-publikation status-publish hentry publikationsorgan-dstrk publikationstyp-urteilsanmerkung\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-74cd5939 e-con-full e-grid pub-item e-con e-child\" data-id=\"74cd5939\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-770007e1 elementor-widget elementor-widget-heading\" data-id=\"770007e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">2022<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36f979b4 pub-title-link elementor-widget elementor-widget-heading\" data-id=\"36f979b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Zur Steuerpflicht einer Verg\u00fctung f\u00fcr die T\u00e4tigkeit eines tageweise beim Europarat besch\u00e4ftigten Dolmetschers<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1680b7da elementor-widget elementor-widget-shortcode\" data-id=\"1680b7da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"pub-meta\">Anmerkung zu <a href=\"https:\/\/www.bundesfinanzhof.de\/de\/entscheidung\/entscheidungen-online\/detail\/STRE202210093\/\" target=\"_blank\" rel=\"noopener\"><span class=\"notranslate\">BFH VIII R 33\/19 (16.03.2022)<\/span><\/a>, in: <a href=\"https:\/\/beck-online.beck.de\/?vpath=bibdata%2Fzeits%2FDSTRK%2F2022%2Fcont%2FDSTRK%2e2022%2eH14%2ehtm\" target=\"_blank\" rel=\"noopener\"><span class=\"notranslate\">DStRK 2022<\/span>, S. <span class=\"notranslate\">187<\/span><\/a>.<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-230ce25f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"230ce25f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"22028\" class=\"elementor elementor-22028 e-loop-item e-loop-item-1271 post-1271 publikation type-publikation status-publish hentry publikationsorgan-dstrk publikationstyp-urteilsanmerkung\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-74cd5939 e-con-full e-grid pub-item e-con e-child\" data-id=\"74cd5939\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-770007e1 elementor-widget elementor-widget-heading\" data-id=\"770007e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">2022<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36f979b4 pub-title-link elementor-widget elementor-widget-heading\" data-id=\"36f979b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Nachspaltungsver\u00e4u\u00dferungssperre in \u00a7 15 Abs. 2 S. 3 und S. 4 UmwStG als einheitliche Missbrauchsvermeidungsregelung<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1680b7da elementor-widget elementor-widget-shortcode\" data-id=\"1680b7da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"pub-meta\">Anmerkung zu <a href=\"https:\/\/www.bundesfinanzhof.de\/de\/entscheidung\/entscheidungen-online\/detail\/STRE202210001\/\" target=\"_blank\" rel=\"noopener\"><span class=\"notranslate\">BFH I R 39\/18 (11.08.2021)<\/span><\/a>, in: <a href=\"https:\/\/beck-online.beck.de\/?vpath=bibdata%2Fzeits%2FDSTRK%2F2022%2Fcont%2FDSTRK%2e2022%2eH06%2ehtm\" target=\"_blank\" rel=\"noopener\"><span class=\"notranslate\">DStRK 2022<\/span>, S. <span class=\"notranslate\">75<\/span><\/a>.<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-230ce25f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"230ce25f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"22028\" class=\"elementor elementor-22028 e-loop-item e-loop-item-1272 post-1272 publikation type-publikation status-publish hentry publikationsorgan-dstrk publikationstyp-urteilsanmerkung\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-74cd5939 e-con-full e-grid pub-item e-con e-child\" data-id=\"74cd5939\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-770007e1 elementor-widget elementor-widget-heading\" data-id=\"770007e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">2022<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36f979b4 pub-title-link elementor-widget elementor-widget-heading\" data-id=\"36f979b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Steuerneutrale Zuteilung von Aktien im Rahmen eines US-\u201eSpin-Off\u201c f\u00fcr inl\u00e4ndische Privatanleger<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1680b7da elementor-widget elementor-widget-shortcode\" data-id=\"1680b7da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"pub-meta\">Anmerkung zu <a href=\"https:\/\/www.bundesfinanzhof.de\/de\/entscheidung\/entscheidungen-online\/detail\/STRE202110237\/\" target=\"_blank\" rel=\"noopener\"><span class=\"notranslate\">BFH VIII R 7\/20 (19.10.2021)<\/span><\/a>, in: <a href=\"https:\/\/beck-online.beck.de\/?vpath=bibdata%2Fzeits%2FDSTRK%2F2022%2Fcont%2FDSTRK%2e2022%2eH04%2ehtm\" target=\"_blank\" rel=\"noopener\"><span class=\"notranslate\">DStRK 2022<\/span>, S. <span class=\"notranslate\">50<\/span><\/a>.<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-230ce25f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"230ce25f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"22028\" class=\"elementor elementor-22028 e-loop-item e-loop-item-1273 post-1273 publikation type-publikation status-publish hentry publikationsorgan-dstrk publikationstyp-urteilsanmerkung\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-74cd5939 e-con-full e-grid pub-item e-con e-child\" data-id=\"74cd5939\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-770007e1 elementor-widget elementor-widget-heading\" data-id=\"770007e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">2022<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36f979b4 pub-title-link elementor-widget elementor-widget-heading\" data-id=\"36f979b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Begriff der \u201eOrganisation der Vereinten Arbeit\u201c im DBA-Jugoslawien erfasst auch Nachfolgeorganisationen<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1680b7da elementor-widget elementor-widget-shortcode\" data-id=\"1680b7da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"pub-meta\">Anmerkung zu <a href=\"https:\/\/www.bundesfinanzhof.de\/de\/entscheidung\/entscheidungen-online\/detail\/STRE202110218\/\" target=\"_blank\" rel=\"noopener\"><span class=\"notranslate\">BFH I R 63\/17 (13.07.2021)<\/span><\/a>, in: <a href=\"https:\/\/beck-online.beck.de\/?vpath=bibdata%2Fzeits%2FDSTRK%2F2022%2Fcont%2FDSTRK%2e2022%2eH01%2ehtm\" target=\"_blank\" rel=\"noopener\"><span class=\"notranslate\">DStRK 2022<\/span>, S. <span class=\"notranslate\">1<\/span><\/a>.<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-230ce25f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"230ce25f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"22028\" class=\"elementor elementor-22028 e-loop-item e-loop-item-1274 post-1274 publikation type-publikation status-publish hentry publikationsorgan-dstrk publikationstyp-urteilsanmerkung\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-74cd5939 e-con-full e-grid pub-item e-con e-child\" data-id=\"74cd5939\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-770007e1 elementor-widget elementor-widget-heading\" data-id=\"770007e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">2021<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36f979b4 pub-title-link elementor-widget elementor-widget-heading\" data-id=\"36f979b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Sperrfristversto\u00df nach \u00a7 6 Abs. 5 S. 6 EStG durch Formwechsel einer Oberpersonengesellschaft zu Buchwerten<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1680b7da elementor-widget elementor-widget-shortcode\" data-id=\"1680b7da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"pub-meta\">Anmerkung zu <a href=\"https:\/\/www.bundesfinanzhof.de\/de\/entscheidung\/entscheidungen-online\/detail\/STRE202110204\/\" target=\"_blank\" rel=\"noopener\"><span class=\"notranslate\">BFH IV R 36\/18 (15.07.2021)<\/span><\/a>, in: <a href=\"https:\/\/beck-online.beck.de\/?vpath=bibdata%2Fzeits%2FDSTRK%2F2021%2Fcont%2FDSTRK%2e2021%2eH24%2ehtm\" target=\"_blank\" rel=\"noopener\"><span class=\"notranslate\">DStRK 2021<\/span>, S. <span class=\"notranslate\">330<\/span><\/a>.<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-230ce25f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"230ce25f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"22028\" class=\"elementor elementor-22028 e-loop-item e-loop-item-1275 post-1275 publikation type-publikation status-publish hentry publikationsorgan-dstrk publikationstyp-urteilsanmerkung\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-74cd5939 e-con-full e-grid pub-item e-con e-child\" data-id=\"74cd5939\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-770007e1 elementor-widget elementor-widget-heading\" data-id=\"770007e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">2020<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36f979b4 pub-title-link elementor-widget elementor-widget-heading\" data-id=\"36f979b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Nachweis der Besteuerung ausl\u00e4ndischen Arbeitslohns<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1680b7da elementor-widget elementor-widget-shortcode\" data-id=\"1680b7da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"pub-meta\">Anmerkung zu <a href=\"https:\/\/nrwe.justiz.nrw.de\/fgs\/muenster\/j2020\/1_K_1035_11_E_Gerichtsbescheid_20200417.html\" target=\"_blank\" rel=\"noopener\"><span class=\"notranslate\">FG M\u00fcnster 1 K 1035\/11 E (17.04.2020)<\/span><\/a>, in: <a href=\"https:\/\/beck-online.beck.de\/?vpath=bibdata%2Fzeits%2FDSTRK%2F2020%2Fcont%2FDSTRK%2e2020%2eH16%2ehtm\" target=\"_blank\" rel=\"noopener\"><span class=\"notranslate\">DStRK 2020<\/span>, S. <span class=\"notranslate\">212<\/span><\/a>.<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-230ce25f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"230ce25f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"22028\" class=\"elementor elementor-22028 e-loop-item e-loop-item-1276 post-1276 publikation type-publikation status-publish hentry publikationsorgan-dstrk publikationstyp-urteilsanmerkung\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-74cd5939 e-con-full e-grid pub-item e-con e-child\" data-id=\"74cd5939\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-770007e1 elementor-widget elementor-widget-heading\" data-id=\"770007e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">2020<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36f979b4 pub-title-link elementor-widget elementor-widget-heading\" data-id=\"36f979b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Sonderausgabenabzug f\u00fcr Altersvorsorgeaufwendungen bei steuerfreiem Arbeitslohn aus der Schweiz<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1680b7da elementor-widget elementor-widget-shortcode\" data-id=\"1680b7da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"pub-meta\">Anmerkung zu <a href=\"https:\/\/www.bundesfinanzhof.de\/de\/entscheidung\/entscheidungen-online\/detail\/STRE202010066\/\" target=\"_blank\" rel=\"noopener\"><span class=\"notranslate\">BFH X R 23\/17 (05.11.2019)<\/span><\/a>, in: <a href=\"https:\/\/beck-online.beck.de\/?vpath=bibdata%2Fzeits%2FDSTRK%2F2020%2Fcont%2FDSTRK%2e2020%2eH12%2ehtm\" target=\"_blank\" rel=\"noopener\"><span class=\"notranslate\">DStRK 2020<\/span>, S. <span class=\"notranslate\">155<\/span><\/a> gemeinsam mit <span class=\"notranslate\">Prof. Dr. Adrian Cloer<\/span>.<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-230ce25f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"230ce25f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4c8bb835 bigscreen-section e-flex e-con-boxed e-con e-parent\" data-id=\"4c8bb835\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-30b2ad07 elementor-widget elementor-widget-heading\" data-id=\"30b2ad07\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Beitr\u00e4ge im Blog<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38ff3699 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"38ff3699\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Neben den Fachbeitr\u00e4gen schreibe ich im Blog \u00fcber aktuelle Entwicklungen im Steuerrecht sowie meinen Ansatz in der Beratung.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60f960be elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-widget elementor-widget-loop-grid\" data-id=\"60f960be\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;template_id&quot;:21507,&quot;columns&quot;:3,&quot;row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;columns_tablet&quot;:2,&quot;row_gap_mobile&quot;:{&quot;unit&quot;:&quot;em&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:30,&quot;sizes&quot;:[]},&quot;_skin&quot;:&quot;post&quot;,&quot;columns_mobile&quot;:&quot;1&quot;,&quot;edit_handle_selector&quot;:&quot;[data-elementor-type=\\&quot;loop-item\\&quot;]&quot;,&quot;row_gap_widescreen&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"loop-grid.post\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-loop-container elementor-grid\" role=\"list\">\n\t\t<style id=\"loop-21507\">.elementor-21507 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img{height:250px;object-fit:cover;object-position:center center;border-radius:15px 15px 0px 0px;}.elementor-21507 .elementor-element.elementor-element-78a158b9{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--gap:30px 30px;--row-gap:30px;--column-gap:30px;--padding-top:0px;--padding-bottom:30px;--padding-left:30px;--padding-right:30px;}.elementor-21507 .elementor-element.elementor-element-78a158b9.e-con{--flex-grow:1;--flex-shrink:0;}.elementor-21507 .elementor-element.elementor-element-2e14b6ec{--display:flex;}.elementor-21507 .elementor-element.elementor-element-39b2f8ef .elementor-icon-list-icon{width:14px;}.elementor-21507 .elementor-element.elementor-element-39b2f8ef .elementor-icon-list-icon i{font-size:14px;}.elementor-21507 .elementor-element.elementor-element-39b2f8ef .elementor-icon-list-icon svg{--e-icon-list-icon-size:14px;}.elementor-21507 .elementor-element.elementor-element-39b2f8ef .elementor-icon-list-text, .elementor-21507 .elementor-element.elementor-element-39b2f8ef .elementor-icon-list-text a{color:var( --e-global-color-secondary );}.elementor-21507 .elementor-element.elementor-element-39b2f8ef .elementor-icon-list-item{font-family:\"Inter\", Sans-serif, Arial, Helvetica;font-size:0.75rem;}.elementor-21507 .elementor-element.elementor-element-39b2f8ef{padding:3px 10px 3px 10px;border-style:solid;border-width:1px 1px 1px 1px;border-color:var( --e-global-color-secondary );border-radius:30px 30px 30px 30px;}.elementor-21507 .elementor-element.elementor-element-39b2f8ef.elementor-element{--align-self:flex-start;}.elementor-21507 .elementor-element.elementor-element-42472845 .elementor-heading-title{font-size:1.5rem;font-weight:600;}.elementor-21507 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.elementor-button:focus svg{fill:var( --e-global-color-secondary );}@media(max-width:1024px){.elementor-21507 .elementor-element.elementor-element-78a158b9{--justify-content:space-between;}}@media(max-width:767px){.elementor-21507 .elementor-element.elementor-element-3a39ba3f{--justify-content:space-between;}.elementor-21507 .elementor-element.elementor-element-4a8e6e14 img{width:100%;height:200px;object-fit:cover;object-position:center center;}.elementor-21507 .elementor-element.elementor-element-78a158b9{--padding-top:0px;--padding-bottom:20px;--padding-left:20px;--padding-right:20px;}}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"21507\" class=\"elementor elementor-21507 e-loop-item e-loop-item-21604 post-21604 post type-post status-publish format-standard has-post-thumbnail hentry category-international category-privat category-unternehmen\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-3a39ba3f container-div-pad0 box-parent e-con-full animated-slow e-flex elementor-invisible e-con e-parent\" data-id=\"3a39ba3f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-1be93c5c e-con-full container-div-pad0 e-flex e-con e-child\" data-id=\"1be93c5c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4a8e6e14 elementor-widget elementor-widget-image\" data-id=\"4a8e6e14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"533\" src=\"https:\/\/stb-resso.de\/wp-content\/uploads\/resso-bulut-buecher-steuerberatung-recht.png\" class=\"attachment-large size-large wp-image-21609\" alt=\"\" srcset=\"https:\/\/stb-resso.de\/wp-content\/uploads\/resso-bulut-buecher-steuerberatung-recht.png 1536w, https:\/\/stb-resso.de\/wp-content\/uploads\/resso-bulut-buecher-steuerberatung-recht-900x600.png 900w, https:\/\/stb-resso.de\/wp-content\/uploads\/resso-bulut-buecher-steuerberatung-recht-768x512.png 768w, https:\/\/stb-resso.de\/wp-content\/uploads\/resso-bulut-buecher-steuerberatung-recht-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-78a158b9 e-con-full e-flex e-con e-child\" data-id=\"78a158b9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-2e14b6ec e-con-full container-div-pad0 e-flex e-con e-child\" data-id=\"2e14b6ec\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-39b2f8ef elementor-widget elementor-widget-post-info\" data-id=\"39b2f8ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-18e9db5 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>June 26, 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-42472845 button-parent elementor-widget elementor-widget-heading\" data-id=\"42472845\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/stb-resso.de\/en\/warum-grenzenlose-steuerberatung-die-einzige-antwort-auf-die-globale-abwanderung-ist\/\">Warum grenzenlose Steuerberatung die einzige Antwort auf die globale Abwanderung ist<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-51eff6d0 e-flex e-con-boxed e-con e-child\" data-id=\"51eff6d0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-37d8f2b3 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"37d8f2b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/stb-resso.de\/en\/warum-grenzenlose-steuerberatung-die-einzige-antwort-auf-die-globale-abwanderung-ist\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"stbicon stbicon-arrow-up-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Lesen<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"21507\" class=\"elementor elementor-21507 e-loop-item e-loop-item-21605 post-21605 post type-post status-publish format-standard has-post-thumbnail hentry category-international category-unternehmen\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-3a39ba3f container-div-pad0 box-parent e-con-full animated-slow e-flex elementor-invisible e-con e-parent\" data-id=\"3a39ba3f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-1be93c5c e-con-full container-div-pad0 e-flex e-con e-child\" data-id=\"1be93c5c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4a8e6e14 elementor-widget elementor-widget-image\" data-id=\"4a8e6e14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"533\" src=\"https:\/\/stb-resso.de\/wp-content\/uploads\/logistik-expansion.png\" class=\"attachment-large size-large wp-image-21608\" alt=\"\" srcset=\"https:\/\/stb-resso.de\/wp-content\/uploads\/logistik-expansion.png 1536w, https:\/\/stb-resso.de\/wp-content\/uploads\/logistik-expansion-900x600.png 900w, https:\/\/stb-resso.de\/wp-content\/uploads\/logistik-expansion-768x512.png 768w, https:\/\/stb-resso.de\/wp-content\/uploads\/logistik-expansion-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-78a158b9 e-con-full e-flex e-con e-child\" data-id=\"78a158b9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-2e14b6ec e-con-full container-div-pad0 e-flex e-con e-child\" data-id=\"2e14b6ec\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-39b2f8ef elementor-widget elementor-widget-post-info\" data-id=\"39b2f8ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-18e9db5 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>June 22, 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-42472845 button-parent elementor-widget elementor-widget-heading\" data-id=\"42472845\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/stb-resso.de\/en\/die-betriebsstatte-im-ausland-vom-expansionstool-zur-steuerfalle\/\">Die Betriebsst\u00e4tte im Ausland: Vom Expansionstool zur Steuerfalle<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-51eff6d0 e-flex e-con-boxed e-con e-child\" data-id=\"51eff6d0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-37d8f2b3 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"37d8f2b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/stb-resso.de\/en\/die-betriebsstatte-im-ausland-vom-expansionstool-zur-steuerfalle\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"stbicon stbicon-arrow-up-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Lesen<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"21507\" class=\"elementor elementor-21507 e-loop-item e-loop-item-21606 post-21606 post type-post status-publish format-standard has-post-thumbnail hentry category-erbschaft category-schenkung\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-3a39ba3f container-div-pad0 box-parent e-con-full animated-slow e-flex elementor-invisible e-con e-parent\" data-id=\"3a39ba3f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-1be93c5c e-con-full container-div-pad0 e-flex e-con e-child\" data-id=\"1be93c5c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4a8e6e14 elementor-widget elementor-widget-image\" data-id=\"4a8e6e14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"533\" src=\"https:\/\/stb-resso.de\/wp-content\/uploads\/erbschaftsrecht-resso-bulut-homburg.png\" class=\"attachment-large size-large wp-image-21607\" alt=\"\" srcset=\"https:\/\/stb-resso.de\/wp-content\/uploads\/erbschaftsrecht-resso-bulut-homburg.png 1536w, https:\/\/stb-resso.de\/wp-content\/uploads\/erbschaftsrecht-resso-bulut-homburg-900x600.png 900w, https:\/\/stb-resso.de\/wp-content\/uploads\/erbschaftsrecht-resso-bulut-homburg-768x512.png 768w, https:\/\/stb-resso.de\/wp-content\/uploads\/erbschaftsrecht-resso-bulut-homburg-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-78a158b9 e-con-full e-flex e-con e-child\" data-id=\"78a158b9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-2e14b6ec e-con-full container-div-pad0 e-flex e-con e-child\" data-id=\"2e14b6ec\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-39b2f8ef elementor-widget elementor-widget-post-info\" data-id=\"39b2f8ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-18e9db5 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>June 16, 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-42472845 button-parent elementor-widget elementor-widget-heading\" data-id=\"42472845\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/stb-resso.de\/en\/der-groste-vermogenstransfer-der-geschichte-und-warum-untatigkeit-millionen-kostet\/\">Der gr\u00f6\u00dfte Verm\u00f6genstransfer der Geschichte und warum Unt\u00e4tigkeit Millionen kostet<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-51eff6d0 e-flex e-con-boxed e-con e-child\" data-id=\"51eff6d0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-37d8f2b3 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"37d8f2b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/stb-resso.de\/en\/der-groste-vermogenstransfer-der-geschichte-und-warum-untatigkeit-millionen-kostet\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"stbicon stbicon-arrow-up-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Lesen<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6408b7af elementor-widget elementor-widget-button\" data-id=\"6408b7af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/stb-resso.de\/en\/steuerpraxis-blog\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"stbicon stbicon-arrow-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Zum Blog<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00dcber 25 Fachbeitr\u00e4ge von Resso Bulut in IStR, DStRK und GmbH-Steuerpraxis zu Au\u00dfensteuerrecht, Investmentbesteuerung, Umwandlungssteuerrecht und Doppelbesteuerung.<\/p>","protected":false},"author":16,"featured_media":21592,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"iawp_total_views":12,"_joinchat":[],"footnotes":""},"class_list":["post-21588","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Publikationen zu Au\u00dfensteuer- &amp; Umwandlungssteuerrecht | Resso Bulut Steuerberatung<\/title>\n<meta name=\"description\" content=\"\u00dcber 25 Fachbeitr\u00e4ge von Resso Bulut in IStR, DStRK und GmbH-Steuerpraxis zu Au\u00dfensteuerrecht, Investmentbesteuerung, Umwandlungssteuerrecht und Doppelbesteuerung.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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