Selbstständigkeit im Handwerk unter besonderer Berücksichtigung der Betriebsnachfolge Steuerrechtliche Rahmenbedingungen und Erleichterungen de lege lata und de lege ferenda

This work deals with the topic of supporting the foundation and transfer of craft enterprises. While the current tax law in Germany already provides incentives to facilitate the foundation and transfer of small and medium-sized enterprises in general (e.g. through investment deductions and special d...

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Bibliographic Details
Main Author: Drüen, Klaus-Dieter (auth)
Format: Electronic Book Chapter
Published: Baden-Baden Nomos Verlagsgesellschaft mbH & Co. KG 2021
Series:Wirtschaft und Recht für Mittelstand und Handwerk Bd. 4
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Call Number: A1234.567
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