{"id":924,"date":"2023-10-18T15:52:33","date_gmt":"2023-10-18T13:52:33","guid":{"rendered":"http:\/\/genter-steuerberatung.de\/?page_id=924"},"modified":"2023-11-03T16:58:47","modified_gmt":"2023-11-03T15:58:47","slug":"gewinnuebertragung","status":"publish","type":"page","link":"https:\/\/genter-steuerberatung.de\/index.php\/sonderleistungen\/gewinnuebertragung\/","title":{"rendered":"Gewinn\u00fcbertragung"},"content":{"rendered":"\n<div id=\"wp-block-themeisle-blocks-advanced-columns-1d44478c\" class=\"wp-block-themeisle-blocks-advanced-columns alignfull has-1-columns has-desktop-equal-layout has-tablet-equal-layout has-mobile-equal-layout has-vertical-unset\"><div class=\"wp-block-themeisle-blocks-advanced-columns-overlay\"><\/div><div class=\"innerblocks-wrap\">\n<div id=\"wp-block-themeisle-blocks-advanced-column-24b42ae0\" class=\"wp-block-themeisle-blocks-advanced-column has-dark-bg\">\n<p id=\"wp-block-themeisle-blocks-advanced-heading-1aca3177\" class=\"wp-block-themeisle-blocks-advanced-heading wp-block-themeisle-blocks-advanced-heading-1aca3177\"><strong>Dipl. Kfm. (FH)&nbsp;Mario Genter \u2013 Steuerberater<\/strong><\/p>\n\n\n\n<h1 class=\"wp-block-heading has-text-align-center has-nv-text-dark-bg-color has-text-color\">Gewinn\u00fcbertragung<\/h1>\n<\/div>\n<\/div><\/div>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Gewinn\u00fcbertragung gem\u00e4\u00df \u00a7 6b EStG<\/h2>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p>Die Ver\u00e4u\u00dferung von Betriebsgrundst\u00fccken f\u00fchrt grunds\u00e4tzlich zu einem steuerpflichtigen Vorgang. In bestimmten F\u00e4llen kann, soweit die Voraussetzungen gem\u00e4\u00df \u00a7 6b EStG erf\u00fcllt sind, die sofortige Versteuerung vermieden werden.<\/p>\n\n\n\n<p>Zur Vermeidung der sofortigen Versteurung ist eine Reinvestition erforderlich. Hierbei ist zu beachten, dass die Reinvestition nicht branchenbezogen sein muss.<\/p>\n\n\n\n<p>F\u00fcr die Gewinn\u00fcbertragung gem. \u00a7 6b EStG ist es von Bedeutung, dass gewerbliche Eink\u00fcnfte erzielt werden. Auch ist eine Gewinn\u00fcbertragung aus einem Einzelunternehmen in das so genannte \u201eSonderbetriebsverm\u00f6gen\u201c einer gewerblich gepr\u00e4gten Personengesellschaft m\u00f6glich. <\/p>\n<\/div><\/div>\n\n\n\n<div style=\"height:58px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-primary\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/genter-steuerberatung.de\/index.php\/sonderleistungen\/\">Sonderleistungen<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div id=\"wp-block-themeisle-blocks-advanced-columns-47225228\" class=\"wp-block-themeisle-blocks-advanced-columns alignfull has-1-columns has-desktop-equal-layout has-tablet-equal-layout has-mobile-equal-layout has-vertical-unset\"><div class=\"wp-block-themeisle-blocks-advanced-columns-overlay\"><\/div><div class=\"innerblocks-wrap\">\n<div id=\"wp-block-themeisle-blocks-advanced-column-b6745044\" class=\"wp-block-themeisle-blocks-advanced-column has-light-bg\">\n<p id=\"wp-block-themeisle-blocks-advanced-heading-407fe3d8\" class=\"wp-block-themeisle-blocks-advanced-heading wp-block-themeisle-blocks-advanced-heading-407fe3d8\"><strong>Dipl. Kfm. (FH)&nbsp;Mario Genter \u2013 Steuerberater<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\">Individuelle Beratung &#8211; Erstgespr\u00e4ch vereinbaren.<\/h2>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div id=\"wp-block-themeisle-blocks-button-group-266da9fb\" class=\"wp-block-themeisle-blocks-button-group wp-block-buttons align-center\">\n<div id=\"wp-block-themeisle-blocks-button-80a51641\" class=\"wp-block-themeisle-blocks-button wp-block-button\"><a href=\"https:\/\/genter-steuerberatung.de\/index.php\/kontakt\/\" target=\"_self\" rel=\"noopener noreferrer\" class=\"wp-block-button__link\"><span>Kontakt<\/span><\/a><\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Gewinn\u00fcbertragung gem\u00e4\u00df \u00a7 6b EStG Die Ver\u00e4u\u00dferung von Betriebsgrundst\u00fccken f\u00fchrt grunds\u00e4tzlich zu einem steuerpflichtigen Vorgang. In bestimmten F\u00e4llen kann, soweit die Voraussetzungen gem\u00e4\u00df \u00a7 6b EStG erf\u00fcllt sind, die sofortige Versteuerung vermieden werden. Zur Vermeidung der sofortigen Versteurung ist eine Reinvestition erforderlich. Hierbei ist zu beachten, dass die Reinvestition nicht branchenbezogen sein muss. F\u00fcr die&hellip;&nbsp;<a href=\"https:\/\/genter-steuerberatung.de\/index.php\/sonderleistungen\/gewinnuebertragung\/\" class=\"\" rel=\"bookmark\">Weiterlesen &raquo;<span class=\"screen-reader-text\">Gewinn\u00fcbertragung<\/span><\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"parent":716,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"on","_themeisle_gutenberg_block_has_review":false,"_ti_tpc_template_sync":false,"_ti_tpc_template_id":"","footnotes":""},"class_list":["post-924","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/genter-steuerberatung.de\/index.php\/wp-json\/wp\/v2\/pages\/924","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/genter-steuerberatung.de\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/genter-steuerberatung.de\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/genter-steuerberatung.de\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/genter-steuerberatung.de\/index.php\/wp-json\/wp\/v2\/comments?post=924"}],"version-history":[{"count":1,"href":"https:\/\/genter-steuerberatung.de\/index.php\/wp-json\/wp\/v2\/pages\/924\/revisions"}],"predecessor-version":[{"id":1412,"href":"https:\/\/genter-steuerberatung.de\/index.php\/wp-json\/wp\/v2\/pages\/924\/revisions\/1412"}],"up":[{"embeddable":true,"href":"https:\/\/genter-steuerberatung.de\/index.php\/wp-json\/wp\/v2\/pages\/716"}],"wp:attachment":[{"href":"https:\/\/genter-steuerberatung.de\/index.php\/wp-json\/wp\/v2\/media?parent=924"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}