Voraussetzungen des § 7g Abs. 4 EStG: Investitionsabzugsbetrag bei Buchwerteinbringung in eine GmbH

Okt 26, 2023 | Uncategorized | 0 Kommentare

Darf ein Investitionsabzugsbetrag noch gebildet werden, wenn im Zeitpunkt seiner Geltendmachung beim Finanzamt bereits feststeht, dass der Betrieb zum Buchwert in eine GmbH eingebracht wurde und daher die Investition nicht mehr im einbringenden Betrieb durchgeführt werden kann?

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Voraussetzungen des § 7g Abs. 4 EStG: Investitionsabzugsbetrag bei Buchwerteinbringung in eine GmbH

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