310

EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

Embed Size (px)

Citation preview

Page 1: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

! "

G=\A;Y #" i 8" h P " M " i M;Y $ 8 "Y i U \ \ h ' " h P U==M;Y";

X@5 @>M 6QA3 $q :q.\q)\\2 ,<3<Uq p )\\2Y **EEI <QA<Uq p )\\2Y .*xEsY^(U>A^A w>'4@>PA @(P[u QA>(>P$>P>X4z+[u(4wMw>M>A^ )\.. $q .q..q)\..

,<3<Uq p )\..Y ).*.I <QA<Uq p )\..Y 2:Es

p3o 34"i 1U;?7==";hP"M"i M;P"i>U"Y";3n 1U;?L;\P" AMh cA;#V M;# 07ihP/UiPh&WA\P$Nn 1U;?L;\P" AMh ."/"i'"'"PiU"'$On 1U;?L;\P" AMh h">'hP(;#UY"i <i'"UP$Zn 1U;?L;\P" AMh ;U&WPh">'hP(;#UY"i <i'"UP$[n 1U;?L;\P" AMh dA2UPA>K"i=5Y";$Rn 1U;?L;\P" AMh E"i=U"PM;Y M;# E"i2A&WPM;Y$Sn h7;hPUY" 1U;?L;\P" U= IU;;" #"h g NN$#U" #"i IP"M"i2\>U&WPUY" /(Wi";# h"U;"i M;'"h&Wi(;?P"; 1U;?7==";VhP"M"i2\>U&WP 7#"i A>h U;>(;#Uh&W" 1U;?L;\P" /(Wi";# h"U;"i '"h&Wi(;?P";1U;?7==";hP"M"i2\>U&WP "i*U">Pn NBM /">&W"i 1U;?M;\PhAiP #U" 1U;?L;\P"U= "U;*">;"; 0A>> Y"W5i";$ '"hPU==P hU&W ;A&W #"; gg 3O 'Uh NZnpNo 31U;?L;\P" hU;#3n '"U cA;#V M;# 07ihP/UiPh&WA\P$ ."/"i'"'"PiU"' M;# h">'hP(;#UY"i <iV

'"UP #"i ."/U;; pgg Z 'Uh S? M;# g 3OAo$Nn '"U #"; A;#"i"; 1U;?M;\PhAiP"; #"i F'"ih&WMhh #"i 1U;;AW="; L'"i

#U" D"i'M;Yh?7hP"; pgg ! 'Uh 9AonN8"U 1U;?L;\P"; AMh dA2UPA>K"i=5Y"; PiUPP g N) <'hAP* 9 K7i'"WA>P>U&W #"iJ"Y">M;Y U; g ON# <'hAP* N A; #U" IP">>" #"i gg 9 M;# 9AnpOo 4U" IM==" #"i 1U;?L;\P"$ K"i=U;#"iP M= #"; <>P"ih";P>AhPM;YhV'"PiAY$ #"; 1;P>AhPM;Yh'"PiAY \Li <>>"U;"i*U"W";#" M;# #"; <'*MY ;A&Wg 3O <'hAP* O$ UhP #"i ."hA=P'"PiAY #"i 1U;?L;\P"npZo 4"i ."hA=P'"PiAY #"i 1U;?L;\P"$ K"i=U;#"iP M= #U" I7;#"iAMhYA'";M;# #U" AMX"iY"/5W;>U&W"; 8">AhPM;Y";$ UhP #Ah 1U;?7==";np[o 34Ah 1U;?7==";$ K"i=U;#"iP M= #U" 0i"U'"Pi(Y" ;A&W g ON <'hAP* RM;# M= #U" h7;hPUY"; K7= 1U;?7=="; A'*M*U"W";#"; 8"Pi(Y"$ UhP #Ah*M K"ihP"M"i;#" 1U;?7==";T #U"h"h 'U>#"P #U" 8"="hhM;YhYiM;#>AY" \Li#U" PAiU\>U&W" 1U;?7==";hP"M"in Nd;L2\"; A;#"i" ."h"P*" A; #"; 8"YiU\\#"h *M K"ihP"M"i;#"; 1U;?7==";h A;$ UhP \Li #"i"; B/"&? #Ah 1U;?7=V="; U; A>>"; 0(>>"; #"h g ON M= #U" 0i"U'"Pi(Y" ;A&W g ON <'hAP* R *M K"iV=U;#"i;np[Ao 3d;L2\"; AMX"ihP"M"i>U&W" J"&WPh;7i="; A; #U" U; #"; K7ihP"W";#";<'h(P*"; #"\U;U"iP"; 8"YiU\\" p1U;?L;\P"$ IM==" #"i 1U;?L;\P"$ ."hA=PV'"PiAY #"i 1U;?L;\P"$ 1U;?7==";$ *M K"ihP"M"i;#"h 1U;?7==";o A;$ "iVW5W"; hU&W \Li #"i"; B/"&?" #U"h" .i5X"; M= #U" ;A&W g ON# <'hAP* 3M;# ;A&W g ZO <'hAP* [ *M '"hP"M"i;#"; 8"Pi(Y" h7/U" M= #U" ;A&W g OaM=="i Z) hP"M"i\i"U"; 8"Pi(Y" M;# =U;#"i; hU&W M= #U" ;A&W g O& <'VhAP* N ;U&WP A'*U"W'Ai"; 8"Pi(Y"n Nd;L2\"; AMX"ihP"M"i>U&W" J"&WPh;7iV="; A; #U" U; #"; <'h(P*"; 3 'Uh O Y";A;;P"; 8"YiU\\" p1U;?L;\P"$ IM=V

1 .

g N

Page 2: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 ) ^Hc=:

=" #"i 1U;?L;\P"$ ."hA=P'"PiAY #"i 1U;?L;\P"o A;$ =U;#"i; hU&W \Li #"Vi"; B/"&?" #U"h" .i5X"; M= #U" ;A&W g 3) <'hAP* 3 aM=="i [ A'*U"WV'Ai"; dU;#"i'"Pi"MM;Yh?7hP";np['o I7/"UP J"&WPh;7i="; #U"h"h ."h"P*"h A; #U" U; #"; K7ihP"W";#";<'h(P*"; #"\U;U"iP"; 8"YiU\\" p1U;?L;\P"$ IM==" #"i 1U;?L;\P"$ ."hA=PV'"PiAY #"i 1U;?L;\P"$ 1U;?7==";$ *M K"ihP"M"i;#"h 1U;?7==";o A;V?;L2\";$ hU;# dA2UPA>"iPi(Y" ;A&W g ON# <'hAP* 3 M;# g ZO <'hAP* [ ;U&WP"U;*M'"*U"W";npRo 34U" PAiU\>U&W" 1U;?7==";hP"M"i$ K"i=U;#"iP M= #U" A;*Mi"&W;";#";AMh>(;#Uh&W"; IP"M"i; M;# #U" IP"M"i"i=(XUYM;Y";$ K"i="WiP M= #U"IP"M"i ;A&W g ON# <'hAP* O M;# Z$ #U" IP"M"i ;A&W g OZ& <'hAP* [ M;# #";BMh&W>AY ;A&W g O <'hAP* Z IAP* N #"h 07ihPh&W(#";V<MhY>"U&WhY"h"P*"hU; #"i 0AhhM;Y #"i 8"?A;;P=A&WM;Y K7= NRn <MYMhP 39![ p8.8>n fIn 3S[Ro$ #Ah *M>"P*P #Mi&W <iPU?"> 3! #"h ."h"P*"h K7= 39n 4"*"='"iN))! p8.8>n f In NS9Zo Y"(;#"iP /7i#"; UhP$ U; #"i @"/"U>h Y">P";#"; 0AhVhM;Y$ UhP #U" \"hP*Mh"P*";#" 1U;?7==";hP"M"in NDMi#" #"i ."hA=P'"PiAY#"i 1U;?L;\P" U; #"; 0(>>"; #"h g 3)A <'hAP* N M= I7;#"iAMhYA'"; ;A&Wg 3)A <'hAP* 3 Y"=U;#"iP$ UhP \Li #U" 1i=UPP>M;Y #"i \"hP*Mh"P*";#"; 1U;V?7==";hP"M"i #"i <;h2iM&W AM\ BM>AY" ;A&W <'h&W;UPP Cf #"i PAiU\>U&W";1U;?7==";hP"M"i WU;*M*Mi"&W;";T '"U #"i 1i=UPP>M;Y #"i #"= IP"M"iV2\>U&WPUY"; *MhP"W";#"; BM>AY" '>"U'P #U" 1iW5WM;Y #"i .iM;#*M>AY";A&W g !Z IAP* N AMX"i 8"PiA&WPn ODUi# #Ah 1U;?7=="; U; #"; 0(>>"; #"hg O3 M= #U" 0i"U'"Pi(Y" ;A&W g ON <'hAP* R Y"=U;#"iP$ UhP #"i <;h2iM&WAM\ dU;#"iY"># ;A&W <'h&W;UPP C #"i PAiU\>U&W"; 1U;?7==";hP"M"i WU;V*M*Mi"&W;";npSo 34U" 1U;?7==";hP"M"i UhP "U;" eAWi"hhP"M"in N4U" .iM;#>AY"; \Li UWi"0"hPh"P*M;Y hU;# @"/"U>h \Li "U; dA>";#"i@AWi *M "i=UPP">;n O8"hP"WP /(WVi";# "U;"h dA>";#"i@AWi"h h7/7W> M;'"h&Wi(;?P" A>h AM&W '"h&Wi(;?P"1U;?7==";hP"M"i2\>U&WP$ h7 hU;# #U" /(Wi";# #"i '"h&Wi(;?P"; 1U;?7=V=";hP"M"i2\>U&WP "i*U">P"; U;>(;#Uh&W"; 1U;?L;\P" U; "U;" E"iA;>AYM;Y*Mi M;'"h&Wi(;?P"; 1U;?7==";hP"M"i2\>U&WP "U;*M'"*U"W";n

?(A1PZ bP1zq 9Pq ?4@P>+MbMhU>Y N4X$>PMXA'A b1AM@+ThXAu>P+(Mw>`>PX4Z bP1zq 9Pq n1u+44++",Y N4X$>PMXA'A ^( l/U4

g N

Page 3: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

f ;W A > P h L' " i h U & W P

<n <>>Y"="U;" 1i>(MP"iM;Y"; *M g N

?4Tq ?4Tq

fn .iM;#U;\7i=APU7;"; *Mg N q q q q q q q q q q q q q q q q q q q q q .

ffn HA'">>AiUh&W" F'"ihU&WP";*M g N q q q q q q q q q q q q q q q q q q )

fffn J"&WPh";P/U&?>M;Y #"h g N y

fEn 8"#"MPM;Y #"h g N

3n J"&WPhh,hP"=APUh&W" 8"V#"MPM;Y #"h g N U= 1IP. q q :

Nn 8"#"MPM;Y #"h g N U= JAWV="; #"i 1U;?7==";hVPW"7iU";+s 64A"X[VU(4w @>M 6X4t

V1TT>4M`>wPXzzM X4 @>4zP&u>P>4 6QA3 q q q q q q q q 2

`s 3>UA>4@>P 6X4V1TT>4Mt`>wPXzz q q q q q q q q q q q q q q q .\

On 8"#"MPM;Y #"h g N \Li A>>VY"="U;" 8"hP"M"iM;YhVYiM;#h(P*" #"i 1U;?7=V=";hP"M"i+s <>MA>(>P(4w 4+[u @>P

j>XMA(4wMz'uXwV>XA q q q q q ..`s S>+UXM+AX14M-PX4^X- q q q q q .)[s f1TX4+U">PA-PX4^X- q q q q .*@s f>AA1-PX4^X- q q q q q q q q q q .x>s 3P(4@M+A^ @>P p4@X$Xt

@(+U`>MA>(>P(4w q q q q q q q .yzs Q}4Au>AXM[u> 6X4V1Tt

T>4MA>(>P (4@ Q[u>@(tU>4`>MA>(>P(4w q q q q q q q q .E

Zn 8"#"MPM;Y #"h g N \Li #U"HAP'"hPA;#h=(XUY?"UPp."h"P*=(XUY?"UPo #"i1U;?7==";h'"hP"M"iM;Y

M;# #U" c"Wi" K7= 1U;V?7==";hP"M"iPAP'"hPA;# q .G

En .">PM;Yh'"i"U&W #"h g N

.q f+A&PUX[u> (4@ W(PXMAXM[u>b>PM14>4Cb>PM14>4w>M>UUtM[u+zA>4 q q q q q q q q q q q q q q q q q .:

)q ?4">4@(4w +(z 6u>w+AA>4 q q .2*q ?4">4@(4w `>X ?(MU+4@Mt

`>^X>u(4w>4 q q q q q q q q q q q q q )\

Efn E"iW(>P;Uh #"h g N *M A;#"i";E7ih&WiU\P";

3n E"iW(>P;Uh *M g 3 q q q q q q q q q )yNn E"iW(>P;Uh *M h7;hPUY";

E7ih&WiU\P"; L'"i #Ah 1U;V?7=="; pgg O]NZ'o q q q q q q )E

On E"iW(>P;Uh *M #"; E7iVh&WiU\P"; L'"i E"iA;>AVYM;Y$ HAiU\$ IP"M"i"i=(VXUYM;Y"; M;# IP"M"iV"iW"'M;Y pgg N[]ZRo q q q q q q )G

Zn E"iW(>P;Uh *M A;#"i";IP"M"iY"h"P*";+s J>Pu'UA4XM ^(P l/P->Pt

M[u+zAMA>(>P q q q q q q q q q q *\`s J>Pu'UA4XM ^(P 3>">Pt

`>MA>(>P q q q q q q q q q q q q q *.[s J>Pu'UA4XM ^(P lXP[u>4t

MA>(>P q q q q q q q q q q q q q q q *)@s J>Pu'UA4XM ^(P 6P`M[u+zAt

MA>(>P q q q q q q q q q q q q q q q **>s J>Pu'UA4XM ^( ^>XA">XUXw

>Pu1`>4>4 QA>(>P4 q q q q q *xzs J>Pu'UA4XM ^( M14MAXw>4

?`w+`>4 q q q q q q q q q q q q q *y

8n 1i>(MP"iM;Y"; *M <'hn 3%1i*U">M;Y K7; 1U;?L;\P"; AMh hU"'"; 1U;?M;\PhAiP";

A>h IP"M"iY"Y";hPA;# #"i 1U;?7==";hP"M"i

?4Tq ?4Tq

fn 1i*U">M;Y K7; 1U;?L;\P";ThU"'"; 1U;?M;\PhAiP";T G=V\A;Y #"i M;'"h&Wi(;?P"; M;#'"h&Wi(;?P"; IP"M"i2\>U&WPp<'hn 3 IAP* 3o

3n 1U;?L;\P""i*U">M;Y A>hIP"M"iY"Y";hPA;#+s S>[uAM>4A"X[VU(4w @>M

?`Mq . Q+A^ . q q q q q q q q q q y\

1 *

p4u+UAM&`>PMX[uA g N

Page 4: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 x ^Hc=:

?4Tq ?4Tq

`s QAP>XAzP+w>4 ^(T QA>(>Ptw>w>4MA+4@ 4+[u w>UA>4t@>T S>[uA q q q q q q q q q q q y.

[s i6X4V&4zA>g XQ@q ?`Mq . q y*@s N4A>PM[uX>@UX[u> J>Pt

">4@(4w @>M <>wPXzzMi6X4V&4zA>g q q q q q q q q q q yy

>s 6P^X>U(4w $14 6X4V&4ztA>4 q q q q q q q q q q q q q q q q q q yG

zs ?`wP>4^(4w ^"XM[u>46X4V&4zA>>P^X>U(4w (4@6X4V1TT>4M$>P">4t@(4w q q q q q q q q q q q q q q q q y2

ws 6X4V&4zA>>P^X>U(4w@(P[u @>4 QA>(>P-zUX[uAXtw>4Cl1PP>M-14@>4^t-PX4^X- q q q q q q q q q q q q q q E)

Nn <M\*(W>M;Y K7; hU"'";1U;?M;\PhAiP"; p<'hn 3IAP* 3 ain 3]So+s ?`M[uUX>v>4@> ?(z^'ut

U(4w q q q q q q q q q q q q q q q q q EE`s S>[uAM>4A"X[VU(4w @>P

6X4V(4zAM+PA>4 q q q q q q q q EG[s <>@>(A(4w @>P 6X4t

V(4zAM+PA>4++s l14VP>AXMX>P(4w (4@

J>P">XM(4w q q q q q q q q q q q E:``s l14VP>AXMX>P(4w @>M <>t

wPXzzM i6X4V&4zA>g +(z6P">P`M>X4V&4zA> (4@OP+4Mz>P>X4V&4zA> XT3>w>4M+A^ ^( 4X[uA MA>(t>P`+P>4 6X4V&4zA>4 X4Mt`>M14@>P> @>P bPX$+AMt-u'P> q q q q q q q q q q q q q q q q E2

[[s l14VP>AXMX>P(4w @>M <>twPXzzM @>P i6P^X>U(4wg$14 6X4V&4zA>4 @(P[u>X4> JX>U^+uU $14 j>XMtA(4wMA+A`>MA'4@>4 X4 @>4KK .*7)x q q q q q q q q q q q q q G)

@s J>Pu'UA4XM ^"XM[u>46X4V(4zAM+PA (4@i6X4V(4zAMm(>UU>4gIJ>Pu'UA4XM ^(P a(>UU>4tAu>1PX> q q q q q q q q q q q q q q GE

>s fX[uA (4A>P @X> MX>`>46X4V(4zAM+PA>4 z+UU>4@>,4X[uA MA>(>P`+P>s 6X4tV&4zA>

++s ?`wP>4^(4wMzP+w>4 q q q q G2``s ?<; ^(P ?`wP>4^(4w

4X[uAMA>(>P`+P>P J>PtT/w>4MT>uP(4w>4 q q q q q :\

On G=\A;Y #"i 1U;?7==";VhP"M"i2\>U&WP% 8"h&Wi(;?P"

M;# M;'"h&Wi(;?P" 1U;V?7==";hP"M"i2\>U&WP+s Q+[uUX[u>P NTz+4w @>P

(4`>M[uP'4VA>4 (4@ @>P`>M[uP'4VA>4 6X4V1TtT>4MA>(>P-zUX[uA q q q q q q q :.

`s 6Pz+MM(4w $14 6X4V&4ztA>4 i"'uP>4@ @>P 6X4tV1TT>4MA>(>P-zUX[uAg q q :)

ffn bAXY"'>U&W?"UP #"i gg 3O]NZ \Li #U" BMY"W5iUY?"UPK7; 1U;?L;\P"; *M "U;"i1U;?M;\PhAiP U= 1U;*">\A>>p<'hn 3 IAP* No

3n F'"i'>U&? L'"i #"; HAPV'"hPA;# #"h <'hn 3 IAP* N+s O+A`>MA+4@MT>PVT+U>

@>M ?`Mq . Q+A^ ) q q q q q q :x`s <>@>(A(4w @>P B(1P@t

4(4w ^( >X4>P 6X4V(4zAMt+PA q q q q q q q q q q q q q q q q q q :y

Nn d7;?i"PUhU"iM;Y #"i 1U;V?M;\PhAiP"; #"h IAP*"h 3#Mi&W E"i/"UhM;Y AM\gg 3O]NZ q q q q q q q q q q q q q q q q :E

On 4U" PAP'"hPA;#h=(XUY"<'Yi";*M;Y #"i 1U;V?M;\PhAiP"; ;A&W #";gg 3O]NZ ph7Yn 1U;?L;\P"VmMA>U\U?APU7;o+s l>X4> S+4w1P@4(4w @>P

6X4V(4zAM+PA>4 q q q q q q q q :G`s ?`wP>4^(4w @>P 6X4t

V(4zAM+PA>4++s h>PVT+U> @>P 6X4V(4zAMt

>P^X>U(4wI l14V(PP>4t^>4 q q q q q q q q q q q q q q q q q ::

``s N4A>PM[u>X@(4wMT>PVtT+U> @>P >X4^>U4>4 6X4tV(4zAM+PA>4 q q q q q q q q q q q :2

[s j/M(4w $14 ?`wP>4t^(4wMzP+w>4 ,6X4V&4zA>tm(+UXzXV+AX14s +(z @>P3P(4@U+w> $14 O}-(Mt`>wPXzz>4

++s 3>M>A^UX[u> 3P(4@U+w>z&P O}->4`>wPXzz> q q q q q q 2\

``s QAP(VA(PX>P(4w @>MQ}MA>TM @>P 6X4V(4zAMt+PA>4 TXA 0XUz> $14 3>tw>4A}->4 q q q q q q q q q q q q q 2.

[[s 6X4V&4zA>m(+UXzXV+AX14`>XT B(M+TT>4AP>zz>4T>uP>P>P O'AXwV>XA>4Y w>tTXM[uA> O'AXwV>XA q q q q q q 2)

g N p4u+UAM&`>PMX[uA

Page 5: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

?4Tq ?4Tq

Zn <Mh#iL&?>U&W" ."h"P*"hVK7ih&WiU\P"; L'"i #U" BMV7i#;M;Y *M "U;"i 1U;V?M;\PhAiP pG=mMA>U\U*U"ViM;Y M;# IM'hU#UAiUP(PK7; 1U;?L;\P";o q q q q q q q q q 2y

[n 1;Ph&W"U#M;Y L'"i #U"BMY"W5iUY?"UP #"i 1U;V

?L;\P" *M "U;"i 1U;?M;\PhVAiP kU= "U;*">;"; 0A>>j A>hIM'hM=PU7;hh&W>Mhh+s <>(PA>XU(4w @(P[u @>4

QA>(>P-zUX[uAXw>4 q q q q q q 2:`s N4w>VU'PA>P J>PT/w>4Mt

^("+[uM q q q q q q q q q q q q q 22

6n <;WA;Y 3 *M <'hn 3%_"ih5;>U&W" BMi"&W;M;Y K7; 1U;?L;\P";

?4Tq ?4Tq

fn .iM;#>"Y";#" <h2"?P"#"i BMi"&W;M;Y

3n f;WA>P$ ."Y";hPA;# M;#IM'@"?P #"i BMi"&W;M;Y q q .\\

Nn J"&WPh";P/U&?>M;Y #"iBMi"&W;M;YhYiM;#h(P*" q q .\.

On 8"#"MPM;Y #"i BMi"&W;M;Y .\xZn .">PM;Yh'"i"U&W #"i BMV

i"&W;M;YhYiM;#h(P*"+s ?UUw>T>X4>M ^(T ->PM/4t

UX[u>4 (4@ M+[uUX[u>43>UA(4wM`>P>X[u q q q q q q q .\G

`s B(P>[u4(4w `>X ?(MtU+4@M`>^X>u(4w>4 q q q q q q .\:

[n E"iW(>P;Uh *M A;#"i"; E7iVh&WiU\P";+s f1PT>4 TXA <>@>(A(4w

z&P @X> B(P>[u4(4w q q q q ..\`s J>Pu'UA4XM ^( K .) fPq ) q ...[s J>Pu'UA4XM ^( K y ?`Mq . q ..)

ffn 8"YiU\\ M;# J"&WPhYiM;#V>AY" #"i BMi"&W;M;Y

3n 8"YiU\\ #"i BMi"&W;M;Y+s <>wPXzzMX4u+UA q q q q q q q q q ..*`s J>Pu'UA4XM ^"XM[u>4 B(t

P>[u4(4w (4@ O+At`>MA+4@M$>P"XPVUX[u(4w q ..x

[s J>Pu'UA4XM ^"XM[u>4 ->PtM/4UX[u>P B(P>[u4(4w(4@ M+[uUX[u>P `^"q ^>XAtUX[u>P B(1P@4(4w q q q q q q ..y

Nn J"&WPhYiM;#>AY"; #"i BMVi"&W;M;Y+s ?`Mq . Q+A^ . +UM w>M>A^UXt

[u> 3P(4@U+w> q q q q q q q q ..:`s <>M14@>P> J1PM[uPXzA>4

&`>P @X> B(P>[u4(4w$14 6X4V&4zA>4 q q q q q q q ..2

fffn BMi"&W;M;Y K7; 1U;?L;\VP"; '"U= IP"M"i2\>U&WPUY";AM\YiM;# #"i HAP'"hPA;#hVK"i/Ui?>U&WM;Y

3n BMi"&W;M;Y AM\YiM;##"i HAP'"hPA;#hK"i/Ui?V>U&WM;Y+s J1P+(MM>A^(4w>4 @>P

B(P>[u4(4w++s O+A`>MA+4@M$>P"XPVt

UX[u(4w @(P[u j>XMA(4wMt`>"XPV(4w XQ@q KK .*7)x .)y

``s 9XM-1MXAX14MT/wUX[uV>XA&`>P @X> j>XMA(4wM>PMA>UtU(4w +UM B(P>[u4(4wMVPXtA>PX(T q q q q q q q q q q q q q q q .*\

[[s J>Pu'UA4XM ^(T BX$XUtP>[uA q q q q q q q q q q q q q q q q .*.

@@s 3>w>4MA+4@ (4@ p4u+UA@>P 9XM-1MXAX14MT/wUX[utV>XA q q q q q q q q q q q q q q q q q .*)

`s 9(P[uz&uP(4w @>P B(tP>[u4(4w

++s 5&P @X> B(P>[u4(4wT+vw>`>4@>P B>XAt-(4VA q q q q q q q q q q q q q q q .**

``s 5&P @X> B(P>[u4(4wT+vw>`>4@>P Q+[u$>Ptu+UA q q q q q q q q q q q q q q q q q .*x

Nn ."Y";hPA;# #"i BMi"&WV;M;Y+s 6X4V&4zA> 1@>P 6X44+ut

T>4 `^"q ?(Mw+`>4 +UM3>w>4MA+4@ @>P B(P>[ut4(4wk q q q q q q q q q q q q q q q .*y

`s B(P>[u4(4w $14 6X4tV&4zA>4Y 6X44+uT>4 (4@?(Mw+`>4

++s B(P>[u4(4w $14 6X4tV&4zA>4 q q q q q q q q q q q q q q .*E

1 y

p4u+UAM&`>PMX[uA g N

Page 6: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 E ^Hc=:

?4Tq ?4Tq

``s B(P>[u4(4w $14 6X4t4+uT>4 (4@ ?(Mw+`>4,+UM 6X4V(4zAM`>MA+4@tA>XU>s 4+[u @>T J>Pt+4U+MM(4wM-PX4^X- q q q q q q .*G

[[s Q(PP1w+AX14 $14 6X44+utT>4 q q q q q q q q q q q q q q q q q .*:

@@s J14 9PXAA>4 1@>P z&P9PXAA> w>AP+w>4> ?(zt">4@(4w>4 ,M1wq 9PXAAt+(z"+4@s q q q q q q q q q q q q q .*2

[s <>@>(A(4w @>P J>PtT/w>4M^(P>[u4(4w z&P@X> 6X4V&4zA>^(P>[ut4(4w

++s HXPAM[u+zAUX[u>M 6Xw>4tA(TC6P">P`MA'AXwV>XACl+-XA+U>X4M+A^ q q q q q q q q q .x)

``s 3P(4@M'A^> z&P @X> B(tP>[u4(4w $14 HXPAtM[u+zAMw&A>P4 q q q q q q q q q .x*

[[s B(P>[u4(4w $14 "XPAtM[u+zAUX[u>T 6Xw>4tA(T q q q q q q q q q q q q q q q q q .xx

@s <>@>(A(4w @>P iB(P>[ut4(4w >X4>P 6X4V(4zAMtm(>UU>g z&P @X> B(P>[ut4(4w @>P 6X4V&4zA> q q q q .xE

>s J>Pz&w(4w &`>P >X4>4B(P>[u4(4wMw>w>4tMA+4@

++s J>Pz&w(4w &`>P >P^X>UA>6X4V&4zA> q q q q q q q q q q q q .y\

``s J>Pz&w(4w &`>P >X4^>U4>V&4zAXw> 6X4V&4zA> q q q q q .y.

[[s J>Pz&w(4w &`>P >X4>6X4V(4zAMm(>UU> q q q q q q q .y)

@@s J>P^X[uA +(z 6X4V&4zA> q .yy>>s 51P@>P(4wM>PU+MM q q q q q q .yE

On IP"M"i2\>U&WPUY"i A>h BMVi"&W;M;YhhM'@"?P+s 3P(4@M'A^UX[u>M q q q q q q q .y:`s S>[uAM4+[uz1Uw>++s 6X4^>UP>[uAM4+[uz1Uw>C

3>M+TAP>[uAM4+[uz1Uw> q .y2``s 6X4^>UP>[uAM4+[uz1Uw> q q .E\[[s S>[uAM4+[uz1Uw> $14

O1@>M ">w>4 ,X4M`>Mq3>M+TAP>[uAM4+[uz1Uw>s .E.

@@s QA>(>P$>Pw&4MAXw(4w>4`>X S>[uAM4+[uz1Uw> q q q q .Ex

[s 3>T>X4M[u+zAUX[u> 6X4tV&4zA>>P^X>U(4w

++s ?`wP>4^(4wMzP+w>4 q q q q .Ey``s b>PM14>4w>M>UUM[u+zA>4 q .EE[[s <P([uA>XUMw>T>X4M[u+zt

A>4 q q q q q q q q q q q q q q q q q q .EG

@s B(P>[u4(4w (4A>P 4+u>tMA>u>4@>4 b>PM14>4

++s 5+UUwP(-->4 q q q q q q q q q q .G\``s B(P>[u4(4wM`>M14@>Pt

u>XA>4 `>X 5+TXUX>4->PtM14>4w>M>UUM[u+zA>4 q q q q .G.

[[s ?P`>XAM$>Pu'UA4XMM> (4A>P4+u>4 ?4w>u/PXw>4 q q q q .G)

@@s 9+PU>u>4M$>Pu'UA4XMM>(4A>P 4+u>4 ?4w>u/PXtw>4 q q q q q q q q q q q q q q q q q .G*

>>s B(P>[u4(4w $14 $>Pt@>[VA>4 3>"X44+(MtM[u&AA(4w>4 q q q q q q q q q q .Gx

Zn 8"#"MPM;Y #"h .LP"iVhPA;#h \Li #U" 1U;?L;\P"V*Mi"&W;M;Y '"U 1W"VYAPP";+s 6u>UX[u>M 3&A>PP>[uA q q q .:\`s <>@>(A(4w @>P >X4^>Ut

4>4 3&A>PMA'4@> z&P@X> B(P>[u4(4w $146X4V&4zA>4

++s hXAA>U`+P> <>@>(A(4w@>M 3&A>PP>[uAM q q q q q q q .:.

``s B(P>[u4(4w $14 6X4tV&4zA>4 `>X B(w>"X44tw>T>X4M[u+zA q q q q q q q q q .:)

[[s B(P>[u4(4w $14 6X4tV&4zA>4 `>X 3&A>PAP>4t4(4w q q q q q q q q q q q q q q q q .:*

@@s B(P>[u4(4w $14 6X4tV&4zA>4 `>X 3&A>Ptw>T>X4M[u+zA q q q q q q q q q .:x

>>s B(P>[u4(4w $14 6X4tV&4zA>4 `>X 6PP(4w>4tM[u+zAMw>T>X4M[u+zA(4@ 5+uP4XMw>T>X4tM[u+zA q q q q q q q q q q q q q q q .:y

zzs Q14MAXw> J>P>X4`+P(4w>4^"XM[u>4 6u>w+AA>4 q q q q .:E

[s 6X4V&4zA>^(P>[u4(4w+(z @X> 6u>w+AA>4 `>X @>4>X4^>U4>4 6X4V(4zAM+PA>4

++s 6X4V&4zA> +(M 3>">P`>t`>APX>` q q q q q q q q q q q q q q .:2

``s 6X4V&4zA> +(M j+4@t (4@51PMA"XPAM[u+zA q q q q q q q q .2\

[[s 6X4V&4zA> +(M M>U`MA'4@Xtw>P ?P`>XA q q q q q q q q q q q q .2.

@@s 6X4V&4zA> +(M 4X[uAM>U`tMA'4@Xw>P ?P`>XA q q q q q q q .2)

>>s 6X4V&4zA> +(M l+-XA+Ut$>PT/w>4 q q q q q q q q q q q q .2*

zzs 6X4V&4zA> +(M J>PTX>tA(4w (4@ J>P-+[uA(4w q q .2x

wws Q14MAXw> 6X4V&4zA> q q q q q .2y

g N p4u+UAM&`>PMX[uA

Page 7: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

?4Tq ?4Tq

fEn BMi"&W;M;Y #"i 1U;?L;\P"'"U= aU"X'iAM&W M;# '"UA;#"i"; aMP*M;Yhi"&WP";

3n F'"iYi"U\";#" 0iAY"VhP">>M;Y"; #"i BMi"&WV;M;Y '"U= aU"X'iAM&W+s fX>v`P+([u+PA>4 q q q q q q )\.`s 64A"X[VU(4w @>P S>[uAt

M-P>[u(4w++s S>[uAM-P>[u(4w @>M

S>X[uMzX4+4^u1zM (4@ 'UtA>P> S>[uAM-P>[u(4w @>M<(4@>MzX4+4^u1zM q q q q q )\)

``s f+[uz1Uw>4@> S>[uAtM-P>[u(4w @>M <(4@>MtzX4+4^u1zMZ B(P>[u4(4w`>XT fX>v`P+([u>P +UM1PXwX4'P <>P>[uAXwA>T q q q )\*

[[s B(P>[u4(4w `>X @>TY @>P@>4 O+A`>MA+4@ @>P 6X4tV&4zA>>P^X>U(4w $>P"XPVtUX[uA q q q q q q q q q q q q q q q q q )\x

[s J>Pu'UA4XM @>P B(P>[ut4(4wMP>w>U4 ^( +4@>P>4J1PM[uPXzA>4

++s J>Pu'UA4XM ^( K .)fPq ) q q q q q q q q q q q q q q q q ).\

``s J>Pu'UA4XM ^( K x) ?d q q )..@s J>Pu'UA4XM @>P 6X4t

V&4zA>^(P>[u4(4w ^(PB(P>[u4(4w $14 HXPAtM[u+zAMw&A>P4 ,fX>vt`P+([u (4@ "XPAM[u+zAtUX[u>M 6Xw>4A(Ts q q q q q q q ).)

Nn <>>Y"="U;" E7iAMhh"P*M;VY"; #"i HAP'"hPA;#hVK"i/Ui?>U&WM;Y #Mi&W #";aU"X'iAM&W"i+s S>[uAM"XPVM+TV>XA @>P

fX>v`P+([u`>MA>UU(4w q q ).*`s O+AM'[uUX[u> ?(M&`(4w

@>M fX>v`P+([uM q q q q q q q ).x[s 9+(>P @>M fX>v`P+([uM q ).y@s HX@>PP(z`+PV>XA @>M

fX>v`P+([uM q q q q q q q q q q ).EOn E"i/Ui?>U&WM;Y #"h

HAP'"hPA;#h #"i 1U;V?L;\P""i*U">M;Y '"U #";"U;*">;"; 1U;?M;\PhVAiP";+s L`>PwP>Xz>4@> ?M->VA> q q q q q)*.`s 6X4V&4zA> +(M j+4@t

(4@ 51PMA"XPAM[u+zA++s 3P(4@M+A^ q q q q q q q q q q q q )*)``s 64Aw>UAUX[u>P fX>vt

`P+([u q q q q q q q q q q q q q q q )**

[[s N4>4Aw>UAUX[u>P J1Pt`>u+UAM4X>v`P+([u q q q q q )*x

@@s N4>4Aw>UAUX[u>P B(">4t@(4wM4X>v`P+([u q q q q q q )*y

>>s J>PT'[uA4XM4X>v`P+([u(4@ 6PAP+wM4X>v`P+([u q q )*E

[s 6X4V&4zA> +(M 3>">P`>t`>APX>`

++s 3P(4@M+A^ q q q q q q q q q q q q )x\``s fX>v`P+([u +4 >X4>T

6X4^>U(4A>P4>uT>4 q q q q )x.[[s fX>v`P+([u +T ?4A>XU +4

>X4>P b>PM14>4w>M>UUtM[u+zA q q q q q q q q q q q q q q q )x)

@@s 6PAP+wM4X>v`P+([u q q q q q )xy>>s fX>v`P+([u +T ?4t

M-P([u +(z @>4 3>"X441@>P @+M ?(M>X4+4@>PM>At^(4wMw(Au+`>4 @>M 3>tM>UUM[u+zA>PM q q q q q q q q q q )xG

zzs fX>v`P+([u +4 >X4^>U4>4`>APX>`UX[u w>4(A^A>4HXPAM[u+zAMw&A>P4 q q q q q q )x:

@s 6X4V&4zA> +(M M>U`MA'4@Xtw>P (4@ 4X[uAM>U`MA'4@Xtw>P ?P`>XA q q q q q q q q q q q q )y\

>s 6X4V&4zA> +(M l+-XA+Ut$>PT/w>4 q q q q q q q q q q q q )y2

zs 6X4V&4zA> +(M J>PTX>tA(4w (4@ J>P-+[uA(4w

++s 3P(4@M+A^ q q q q q q q q q q q q )G\``s 64Aw>UAUX[u>P fX>vt

`P+([u q q q q q q q q q q q q q q q )G.[[s N4>4Aw>UAUX[u>P B(">4t

@(4wM4X>v`P+([u q q q q q q )G*@@s J1P`>u+UAM4X>v`P+([u q q )Gx>>s J>PT'[uA4XM4X>v`P+([u q )Gyzzs fX>v`P+([u +4 >X4>T

?4A>XU +4 >X4>P `&Pw>PtUX[utP>[uAUX[u>4 3>M>UUtM[u+zA q q q q q q q q q q q q q q q )GE

ws Q14MAXw> 6X4V&4zA> q q q q q ):\Zn I7;#"i\(>>" #"i BMi"&WV

;M;Y #"i aU"X'iAM&W"U;V?L;\P"+s h>uP>P> fX>v`P+([u>P q q *\\`s fX>v`P+([u ^"XM[u>4

4+u> MA>u>4@>4 b>PtM14>4

++s <>wPXzz @>P i4+u> MA>u>4t@>4 b>PM14>4g q q q q q q q q *\)

``s <>@>(A(4w @>M K .)fPq ) q q q q q q q q q q q q q q q q *\*

[[s S>[uAM"XPVM+T> fX>vt`P+([u`>MA>UU(4w q q q q q q *\x

@@s <>MA>UU(4w >X4>M 6Pw'4t^(4wM-zU>w>PM q q q q q q q q q *\E

1 G

p4u+UAM&`>PMX[uA g N

Page 8: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 : ^Hc=:

?4Tq ?4Tq

>>s J1PT(4@M[u+zAMw>PX[uAtUX[u> 3>4>uTXw(4w q q q q *\G

zzs O+AM'[uUX[u> ?(M&`(4w q *\:[s 6P">XA>P(4w>4 (4@ <>t

M[uP'4V(4w>4 @>M fX>vt`P+([uM

++s 6P">XA>P(4w>4 @>M fX>vt`P+([uM q q q q q q q q q q q q q q *\2

``s 9X4wUX[u> <>M[uP'4V(4w@>M fX>v`P+([uM q q q q q q q *.\

[[s Q[u(U@P>[uAUX[u> <>tM[uP'4V(4w @>M fX>vt`P+([uM q q q q q q q q q q q q q q *..

@s f(A^(4wM&`>PU+MM(4w$1T fX>v`P+([u>P +4@>4 6Xw>4A&T>P

++s f(A^(4wM&`>PU+MM(4w@(P[u J>PTX>A(4w 1@>PJ>P-+[uA(4w q q q q q q q q q q *.*

``s L`>PU+MM(4w @>P ?(Mt&`(4w @>M fX>v`P+([uM q *.x

>s J>P^X[uA +(z @>4 fX>vt`P+([u q q q q q q q q q q q q q q q *.y

[n BMi"&W;M;Y #"i 1U;?L;\P"'"U A;#"i"; aMP*M;YhVi"&WP"; M;# '"U aMP*M;Y7W;" J"&WPhYiM;#>AY"+s 9X4wUX[u>M H1u4P>[uA q q *)\`s Q[u(U@P>[uAUX[u> f(At

^(4wMP>[uA> q q q q q q q q q q *).

En <86 #"i 2"ih5;>U&W";BMi"&W;M;Y q q q q q q q q q q q q *x\

4n <;WA;Y N *M <'hn 3%1U;?L;\P""i*U">M;YhA'hU&WP

?4Tq ?4Tq

fn F'"i'>U&? *Mi 1U;?L;\P"V"i*U">M;YhA'hU&WPQcU"'VWA'"i"U q q q q q q q q q q q q q q q q q *xy

ffn 8"YiU\\ M;# J"&WPhYiM;#V>AY";

.q <>wPXzz @>P jX>`u+`>P>X q q q q q *xE)q S>[uAMwP(4@U+w>4 q q q q q q q q q *xG

fffn J"&WPh2i"&WM;Yh";P/U&?V>M;Y M;# J"*"2PU7; U;#"i cUP"iAPMi

3n F'"i'>U&? q q q q q q q q q q q q q q q *y.Nn J"&WPh2i"&WM;Y #"h

2i"MXUh&W"; `'"iK"iV/A>PM;YhY"iU&WPh q q q q q q q q q *y)

On J"&WPh2i"&WM;Y #"hJ"U&Wh\U;A;*W7\h q q q q q q q q *y*

Zn J"&WPh2i"&WM;Y #"h8M;#"h\U;A;*W7\h M;##"i 0U;A;*Y"iU&WP"+s S>[uAM-P>[u(4w $1P

<(4@>MzX4+4^u1z $1T)yqEq.2:x 7 3PQ xC:) q q *yx

`s S>[uAM-P>[u(4w M>XA <50$q )yqEq.2:x 7 3PQ xC:) *yy

[n J"*"2PU7; U; cUP"iAPMiM;# E"i/A>PM;Y q q q q q q q q q *yE

fEn .">PM;Yh'"i"U&W #"i 1U;V?L;\P""i*U">M;YhA'hU&WP

.q b>PM/4UX[u>P 3>UA(4wMt`>P>X[u q q q q q q q q q q q q q q q q q q *yG

)q Q+[uUX[u>P 3>UA(4wM`>P>X[u q q *y:*q ?4">4@(4w +(z b>PM14>4t

w>M>UUM[u+zA>4 q q q q q q q q q q q q q *y2

En E"i\AWi";h\iAY";

3n 8"/"Uh\iAY";+s <>">XM>Pu>`(4w (4@

<>">XM"&P@Xw(4w q q q q q q *E\`s <>">XMU+MA q q q q q q q q q q q q *E.[s ?4M[u>X4M`>">XM q q q q q q *E)@s ?4M[u>X4M`>">XM (4@

<>">XMU+MA q q q q q q q q q q q q *E*Nn E"i\AWi";hi"&WP>U&W" 0"hPV

hP">>M;Y \"W>";#"i 1U;V?L;\P""i*U">M;YhA'hU&WPTJ"&WPh'"W">\" q q q q q q q q q q q *Ex

On E7i>(M\UY" 0"hPh"P*M;Y$0"hPh"P*M;Y M;P"i E7iV'"WA>P$ :;#"iM;Y K7; IP"MV"i'"h&W"U#"; q q q q q q q q q q q q *Ey

Efn E"iW(>P;Uh *M A;#"i"; E7iVh&WiU\P";

g N p4u+UAM&`>PMX[uA

Page 9: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

?4Tq ?4Tq

.q J>Pu'UA4XM ^(T 3>">P`>tMA>(>PP>[uA q q q q q q q q q q q q q q q *EE

)q J>Pu'UA4XM ^(T NTM+A^tMA>(>PP>[uA q q q q q q q q q q q q q q q *EG

*q J>Pu'UA4XM ^(T <>">PA(4wMtP>[uA q q q q q q q q q q q q q q q q q q q q *E:

Effn E7iAMhh"P*M;Y"; #"i 1U;V?L;\P""i*U">M;YhA'hU&WP

3n b"i?=A>" #"i cU"'WA'"Vi"UVJ"&WPh2i"&WM;Y q q q q q q *Gy

Nn bAXY"'>U&W?"UP hM'@"?PUVK"i diUP"iU"; p\"W>";#"1U;?L;\P""i*U">M;YhA'VhU&WP$ 2"ih5;>U&W" .iL;#"#"i c"'";h\LWiM;Yo+s 5>uU>4@> 6X4V&4zA>>Pt

^X>U(4wM+`MX[uA q q q q q q q q *GE`s b>PM/4UX[u> 3P&4@> @>P

j>`>4Mz&uP(4w q q q q q q q q *GG[s J14 <>wX44 +4 +(Mt

M[uUX>vUX[u ->PM/4UX[u>3P&4@>I H>[uM>U ^"XtM[u>4 6X4V&4zA>>P^X>tU(4wM+`MX[uA (4@ ->PM/4tUX[u>4 3P&4@>4 q q q q q q q *G:

On IPi"'"; ;A&W H7PA>Y"/U;;'*/n H7PA>L'"ih&WMhhpH7PA>"i\7>Yo+s 3>"X44t `^"q L`>Pt

M[u(MM>P^X>U(4wM+`MX[uA>Pz1P@>PUX[uY l1MA>4t@>[V(4wM+`MX[uA 1@>PQAP>`>4 4+[u zX4+4^"XPAtM[u+zAUX[u>T L`>PM[u(MM,;+MuzU1"s 4X[uA +(MP>Xt[u>4@ q q q q q q q q q q q q q q q *:.

`s QAP>`>4 4+[u -1MXAX$>4MA>(>PUX[u>4 6X4V&4zA>4>Pz1P@>PUX[uY QAP>`>44+[u M14MAXw>4 J1PA>XU>44X[uA +(MP>X[u>4@ q q q q q q *:)

[s QAP>`>4 4+[u O1A+U>Pz1Uw,O1A+Uw>"X44Y O1A+U&`>PtM[u(MMs >Pz1P@>PUX[u q q q q *:*

Zn 8"YiU\\$ 1i=UPP>M;Y M;#+5W" #"h H7PA>"i\7>Yh+s f1A">4@XwV>XA @>P l14t

VP>AXMX>P(4w @>P <>wPXzz>O1A+Uw>"X44 (4@ O1A+Ut&`>PM[u(MM q q q q q q q q q q q *:y

`s <>(PA>XU(4wM^>XAP+(T,O1A+U->PX1@>s

++s Q(`W>VA`>^1w>4>P <>(PtA>XU(4wM^>XAP+(T q q q q q q q *:G

``s d`W>VA`>^1w>4>P <>(PtA>XU(4wM^>XAP+(T q q q q q q q *::

[s <>(PA>XU(4wMw>w>4MA+4@,bP1`U>T @>P Q>wT>4AX>tP(4ws

++s 5/P@>P(4wMt (4@ Q+[ut^(M+TT>4u+4w q q q q q q q q *:2

``s 6X4^>UzP+w>4 q q q q q q q q q q *2\@s 6PTXAAU(4wMwP(4@M'A^>

z&P @>4 O1A+U>Pz1Uw++s O1A+U>Pz1UwMP>[u4(4w q q q *2)``s O1A+Uw>"X44 `>X 3>t

"X44>X4V&4zA>4 ,-1MXAXt$>M 3>M+TA>Pw>`4XMY -1tMXAX$>M O1A+U>Pw>`4XMs q q q *2*

[[s O1A+U&`>PM[u(MM `>XL`>PM[u(MM>X4V&4zA>4 q q *2x

>s 6Pz1P@>PUX[u> 0/u> @>MO1A+U>Pz1UwM q q q q q q q q q q *2y

[n f; #U" BM?M;\P Y"iU&WP"P"8"MiP"U>M;Y+s 6Pz1P@>PUX[u> B(V(4zAMt

-P1w41M> q q q q q q q q q q q q q x\\`s 64@> @>M J>P+4U+w(4wMt

^>XAP+(TM +UM T+vw>`tUX[u>P <>(PA>XU(4wM^>XAt-(4VA q q q q q q q q q q q q q q q x\)

[s <>P&[VMX[uAXw(4w @>PJ>Pu'UA4XMM> $>Pw+4w>4>PB>XAP'(T> q q q q q q q q q q q q x\x

@s bP1w41M>$>Pz+uP>4 q q q q q x\ERn `'@"?PUK" 8"/"UhA;*"UV

&W"; *Mi 8"MiP"U>M;Y #"i1U;?L;\P""i*U">M;YhA'VhU&WP+s <>wPXzz (4@ <>@>(A(4w

$14 <>">XM+4^>X[u>4 q q q x\:`s J>PU(MA> +UM <>">XM+4^>Xt

[u>4++s ?UUw>T>X4>M q q q q q q q q q q x\2``s J>PU(MA(PM+[u>4 ,6PTXAAt

U(4wY ?4+U}M>Y P>[uAUX[u><>(PA>XU(4ws q q q q q q q q q q x.\

[[s ?4U+(z$>PU(MA> q q q q q q q q x..@@s ?(v>Pw>"/u4UX[u> J>Pt

U(MA(PM+[u>4I 5>uUT+vt4+uT>4 q q q q q q q q q q q q q q x.)

[s H>M>4M+PA @>M <>APX>`M(4@ ?PA M>X4>P <>"XPAtM[u+zA(4w +UM <>">XMt+4^>X[u>4

++s H>M>4M+PA @>M <>APX>`M q x.x``s ?PA @>P <>"XPAM[u+zA(4w

@>M <>APX>`M q q q q q q q q q q x.y@s iL`>PX4$>MAXAX14>4g +UM

<>">XM+4^>X[u>4 q q q q q q x.E

1 2

p4u+UAM&`>PMX[uA g N

Page 10: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .\ ^Hc=:

?4Tq ?4Tq

>s b>PM14+U+(z"+4@ +UM <>t">XM+4^>X[u>4 q q q q q q q q q x.:

zs S>+VAX14 @>M QA-zUq +(zJ>PU(MA> q q q q q q q q q q q q q x))

ws d`W>VAX$> N4T/wUX[uV>XA@>P 3>"X44>P^X>U(4w q q q x)*

us <>@>(A(4w ">XA>P>P 6X4tV&4zA> q q q q q q q q q q q q q q q x)x

Xs J>PU(MA^(">XM(4wMw>M>UUtM[u+zA>4 q q q q q q q q q q q q q x)y

Efffn J"&WPh\7>Y"; \"W>";#"i 1U;V?L;\P""i*U">M;YhA'hU&WP

3n IP"M"i>U&W" G;'"A&WP>U&WV?"UP q q q q q q q q q q q q q q q q q q q q x):

Nn D"&Wh"> K7; M;# *Mi cU"'VWA'"i"U+s H>[uM>U $14 `>APX>`UXt

[u>P 6X4V&4zA>>P^X>U(4w^(P jX>`u+`>P>X q q q q q q q x*\

`s H>[uM>U $14 jX>`u+`>P>X^(P 6P^X>U(4w `>APX>`UXt[u>P 6X4V&4zA> q q q q q q q q x*)

[s H>[uM>U $14 (4@ ^(PjX>`u+`>P>X `>X L`>PtM[u(MM>X4V&4zA>4 q q q q q q x*x

fCn 1U;?L;\P""i*U">M;YhA'VhU&WP '"U #"; K"ih&WU"#"V;"; 1U;?M;\PhAiP";

3n a7P/";#UY" 4U\\"i";*U"ViM;Y */Uh&W"; 1U;?M;\PhVAiP"; q q q q q q q q q q q q q q q q q q q xx\

Nn 1U;?L;\P""i*U">M;YhVA'hU&WP '"U '"PiU"'>U&W";1U;?L;\P";+s 6X4V&4zA>>P^X>U(4wMt

+`MX[uA `>X 6X4V&4zA>4+(Mj+4@t (4@ 51PMA"XPAtM[u+zA ,K .*s q q q q q q q q q q xx.

`s 6X4V&4zA>>P^X>U(4wMt+`MX[uA `>X 6X4V&4zA>4+(M 3>">P`>`>APX>` ,K .ys xx)

[s 6X4V&4zA>>P^X>U(4wMt+`MX[uA `>X 6X4V&4zA>4+(M M>U`MA'4@Xw>P ?P`>XA,K .:s q q q q q q q q q q q q q q q q xx*

On 1U;?L;\P""i*U">M;YhA'hU&WP'"U F'"ih&WMhh"U;?L;\P";+s 6X4V&4zA>>P^X>U(4wMt

+`MX[uA `>X 6X4V&4zA>4+(M 4X[uAM>U`MA'4@Xw>P?P`>XA ,K .2s q q q q q q q q q q xxx

`s 6X4V&4zA>>P^X>U(4wMt+`MX[uA `>X 6X4V&4zA>4+(M l+-XA+U$>PT/w>4,K )\s q q q q q q q q q q q q q q q q xxy

[s 6X4V&4zA>>P^X>U(4wMt+`MX[uA `>X 6X4V&4zA>4+(MJ>PTX>A(4w (4@ J>Pt-+[uA(4w ,K ).s q q q q q q q q xxE

@s 6X4V&4zA>>P^X>U(4wMt+`MX[uA `>X M14MAXw>46X4V&4zA>4 ,KK ))Y )*s q q xxG

Cn <86 #"i 1U;?L;\P"V"i*U">M;YhA'hU&WP q q q q q q q q xy\

1n 1i>(MP"iM;Y"; *M <'hn N%4MA>Uh=Mh #"i 1U;?M;\PhAiP";

?4Tq ?4Tq

fn 8"#"MPM;Y #"h <'hn N q q q q y\\

ffn E"iW(>P;Uh *M <'hn 3 q q q q q y\.

fffn <'hn N A>h .iM;#K7ih&WiU\P#"i 1U;?L;\P""i=UPP>M;Y

3n 8"YiU\\ M;# 1i=UPP>M;Y #"i1U;?L;\P" q q q q q q q q q q q q q q q y\)

Nn ."="U;hA=?"UP #"i 1U;V?L;\P""i=UPP>M;Y '"U '"UV#"; .iM22"; K7; 1U;?L;\VP"; ;A&W <'hn 3 ain 3 M;# N+s J>P"XPVUX[u(4w @>M 1`t

W>VAX$>4 f>AA1-PX4^X-M q q y\*

`s 6Pz+MM(4w -1MXAX$>P (4@4>w+AX$>P 6X4V&4zA> q q q q y\x

[s 6X4u>XAUX[u> 1@>P T>uP>tP> w>AP>44A> 6PTXAAU(4tw>4 X44>Pu+U` >X4>P 6X4tV(4zAM+PAk q q q q q q q q q q q q y\y

@s QA>(>P`>zP>XA> 6X4V(4zAMtA>XU>Y 5P>X`>AP'w>Y 5P>XtwP>4^>4 q q q q q q q q q q q q q q y.y

fEn 4MA>Uh=Mh #"i 1U;?M;\PhVAiP"; p<'hn N IAP* 3 ain 3M;# No

.q 6X4V&4zA>@(+UXMT(M q q q q q q q y)\

g N p4u+UAM&`>PMX[uA

Page 11: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

?4Tq ?4Tq

)q S>[uAM>4A"X[VU(4w @>M 6X4tV&4zA>@(+UXMT(M q q q q q q q q q q y).

*q <>@>(A(4w @>M 6X4V&4zA>t@(+UXMT(M q q q q q q q q q q q q q q q q y))

xq lPXAXV (4@ b>PM->VAX$> @>M6X4V&4zA>@(+UXMT(M q q q q q q q y)*

yq 3>"X44>X4V&4zA> ,?`Mq )fPq .s q q q q q q q q q q q q q q q q q q q y)G

Eq L`>PM[u(MM>X4V&4zA> ,?`Mq )fPq )s q q q q q q q q q q q q q q q q q q q y*\

En I7;#"ii"Y">M;Y \Li dA2UPA>V"U;?L;\P" p<'hn N IAP* No

.q ?`w>UA(4wMA>(>P (4@Q[u>@(U>4`>MA>(>P(4w q q q q q q y*.

)q O+A`>MA+4@ (4@ S>[uAMz1Uw>$14 ?`Mq ) Q+A^ ) q q q q q q q q q y**

0n 1i>(MP"iM;Y"; *M <'hn O%IM==" #"i 1U;?L;\P"$ E"i>MhPAMhY>"U&W$ ."hA=PV

'"PiAY #"i 1U;?L;\P"

?4Tq ?4Tq

fn IM==" #"i 1U;?L;\P"

.q <>wPXzz @>P Q(TT> @>P 6X4tV&4zA> q q q q q q q q q q q q q q q q q q yx\

)q <>@>(A(4w @>P Q(TT> @>P6X4V&4zA> q q q q q q q q q q q q q q q q yx.

*q 6PTXAAU(4w @>P Q(TT> @>P6X4V&4zA> q q q q q q q q q q q q q q q q yxy

ffn E"i>MhPAMhY>"U&W

3n J"&WPh";P/U&?>M;Y #"iJ"&WPhYiM;#>AY" #"h E"iV>MhPAMhY>"U&Wh q q q q q q q q q q q yy\

Nn 8"#"MPM;Y #"h E"i>MhPVAMhY>"U&Wh q q q q q q q q q q q q q q yy.

On .">PM;Yh'"i"U&W #"h E"iV>MhPAMhY>"U&Wh+s Q+[uUX[u>P (4@ ->PM/4t

UX[u>P 3>UA(4wM`>P>X[u q q yy)`s 6X4^>UzP+w>4 @>M ->PM/4t

UX[u>4 3>UA(4wM`>P>X[uM q yy*[s J>PU(MA+(MwU>X[u `>X ?(Mt

U+4@M`>^X>u(4w>4 q q q q q q yyxZn E"iW(>P;Uh *M A;#"i"; E7iV

h&WiU\P";

+s J>Pu'UA4XM @>M J>PU(MAt+(MwU>X[uM ^(T J>PtU(MA+`^(w q q q q q q q q q q q q yyy

`s J>Pu'UA4XM $14 QA>(>P`>tzP>X(4w>4 ^(T J>PU(MAt+(MwU>X[u q q q q q q q q q q q q q yyE

[s J>Pu'UA4XM @>M J>PU(MAt+(MwU>X[uM ^( O+PXz>PtT'vXw(4w>4 q q q q q q q q q q yyG

[n E"i\AWi";h\iAY"; q q q q q q q q yy:Rn 8"YiU\\ M;# 4Mi&W\LWiM;Y

#"h E"i>MhPAMhY>"U&Wh+s <>wPXzz @>M J>PU(MA+(Mt

wU>X[uM q q q q q q q q q q q q q q q yE\`s ?(MM[uU(MM @>M J>PU(MAt

+(MwU>X[uM q q q q q q q q q q q q yE.[s 9(P[uz&uP(4w @>M J>Pt

U(MA+(MwU>X[uM q q q q q q q q q yE)Sn 1U;h&Wi(;?M;Y #"h E"iV

>MhPAMhY>"U&Wh ;A&W g N<'hn O IAP* N]! pEB 3999'Uh N))Oo q q q q q q q q q q q q q q q q yE*

fffn k."hA=P'"PiAY #"i 1U;V?L;\P"j q q q q q q q q q q q q q q q q yEy

.n 1i>(MP"iM;Y"; *M <'hn Z%1U;?7==";

?4Tq ?4Tq

fn 8"YiU\\ #"h 1U;?7==";h q :\\

ffn 8"#"MPM;Y #"h 1U;?7=V=";h'"YiU\\h q q q q q q q q q q q q :\*

fffn 1i=UPP>M;Y #"h 1U;?7=V=";h q q q q q q q q q q q q q q q q q q :\y

1 ..

p4u+UAM&`>PMX[uA g N

Page 12: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .) ^Hc=:

+n 1i>(MP"iM;Y"; *M <'hn [%BM K"ihP"M"i;#"h 1U;?7==";

?4Tq ?4Tq

fn 8"YiU\\ #"h *M K"ihP"M"i;V#"; 1U;?7==";h q q q q q q q :y\

ffn 8"#"MPM;Y M;# 1i=UPPV>M;Y #"h *M K"ihP"M"i;#";1U;?7==";h q q q q q q q q q q q :y.

fffn <;?;L2\"; A;#"i"i ."Vh"P*" A; #Ah *M K"ihP"M"i;V#" 1U;?7=="; p<'hn [IAP* No q q q q q q q q q q q q q q q q q :y)

fn 1i>(MP"iM;Y"; *M <'hn [A%<;?;L2\"; AMX"ihP"M"i>U&W"i J"&WPh;7i=";

?4Tq ?4Tq

fn 8"#"MPM;Y q q q q q q q q q q q q q :G\ ffn HAP'"hPA;# M;# J"&WPhV\7>Y" #"h <'hn [A q q q q q q q q :G.

en 1i>(MP"iM;Y"; *M <'hn ['%<'Y">PM;YhP"M"i q q q q q q q q q q q q :G)

dn 1i>(MP"iM;Y"; *M <'hn R%HAiU\>U&W" M;# \"hP*Mh"P*";#" 1U;?7==";hP"M"i

?4Tq ?4Tq

fn f;WA>P M;# 8"#"MPM;Y K7;<'hn R q q q q q q q q q q q q q q q q q q ::\

ffn 8"YiU\\" p<'hn R IAP* 3o q q q ::.

fffn BM>AY";A;h2iL&W" p<'hn RIAP* No q q q q q q q q q q q q q q q q q ::)

fEn +U;*Mi"&W;M;Y K7;dU;#"iY"># p<'hn R IAP* Oo ::*

cn 1i>(MP"iM;Y"; *M <'hn S%<'h&W;UPPh'"hP"M"iM;YT D"&Wh"> */Uh&W";

M;'"h&Wi(;?P"i M;# '"h&Wi(;?P"i IP"M"i2\>U&WP

?4Tq ?4Tq

fn 4U" 1U;?7==";hP"M"i A>heAWi"hhP"M"i p<'hn S IAP* 3o

.q <>@>(A(4w @>P n+uP>Mt`>MA>(>P(4w q q q q q q q q q q q q q q 2\\

)q J>Pu'UA4XM ^( @>4 J>Pz+utP>4M$1PM[uPXzA>4 q q q q q q q q q q 2\y

*q 9(P[uz&uP(4w @>P n+uP>Mt`>MA>(>P(4w q q q q q q q q q q q q q q 2\E

xq hXU@>P(4w $14 0'PA>4 @>Pn+uP>M`>MA>(>P(4w q q q q q q q q q 2\G

ffn 1i=UPP>M;Y #"i 8"hP"M"iM;YhVYiM;#>AY"; \Li "U; dA>";#"iV@AWi p<'hn S IAP* No

.q <>@>(A(4w $14 ?`Mq GQ+A^ ) q q q q q q q q q q q q q q q q q q q 2.\

)q J>Pu'UA4XM ^( +4@>P>4 J1PtM[uPXzA>4 q q q q q q q q q q q q q q q q q 2..

*q l+U>4@>PW+uP +UM 6PTXAAU(4wMt^>XAP+(T q q q q q q q q q q q q q q q q q 2.)

g N p4u+UAM&`>PMX[uA

Page 13: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

?4Tq ?4Tq

xq 6PTXAAU(4w @>P 3P(4@U+w>4z&P @X> 5>MAM>A^(4w @>P 6X4tV1TT>4MA>(>P q q q q q q q q q q q q 2.*

fffn D"&Wh"> */Uh&W"; M;'"Vh&Wi(;?P"i M;# '"h&Wi(;?P"iIP"M"i2\>U&WP p<'hn S IAP* Oo

3n J"&WPh";P/U&?>M;Y q q q q q q q 2.yNn 8"#"MPM;Y K7; <'hn S

IAP* O q q q q q q q q q q q q q q q q q q 2.EOn E"iW(>P;Uh *M A;#"i"; E7iV

h&WiU\P"; q q q q q q q q q q q q q q q q 2.G

Zn HAP'"hPA;# M;# J"&WPh\7>VY" U= 1U;*">;";+s H>[uM>U ^"XM[u>4 (4`>t

M[uP'4VA>P (4@ `>tM[uP'4VA>P QA>(>P-zUX[uA q 2).

`s S>[uAMz1Uw>++s f(P 41[u >X4> J>P+4U+t

w(4w q q q q q q q q q q q q q q q q 2))``s 6PTXAAU(4w @>P 6X4V&4zA>

`^"q @>P <>MA>(>P(4wMtwP(4@U+w>4 q q q q q q q q q q q 2)*

[s l>X4> ?`w>UA(4wM"XPtV(4w @>M K y\ ?`Mq ) q q q 2)x

1 .*

p4u+UAM&`>PMX[uA g N

Page 14: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .x ^Hc=:

g N p4u+UAM&`>PMX[uA

Page 15: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

<n <>>Y"="U;" 1i>(MP"iM;Y"; *M g N

I&WiU\PPM=% /OP !=4PO.Y 9+M -P>(vXM[u> 6QA3Y :q ?(zUq .2.*I X=P3=RY QA>(>PP>[uAY.q ?(zUq <>PUX4 .2)xI A2412HY l1TT>4A+P ^(T 6X4V1TT>4MA>(>Pw>M>A^ .2)yY <>PUX4 .2)GI)=@S=4Y 9X> 3P(4@U+w>4 @>P 6X4V1TT>4MA>(>PY .2x\I Y=4"4>CAN;;UP:Y 9+M 6X4V1TtT>4MA>(>PP>z1PTw>M>A^Y 5S .2GxY *E.I CO::=7(OP A24"P>Q"PPCIU=3@8S=Y 9+M 6X4V1TtT>4MA>(>PP>z1PTw>M>A^Y 9QAB .2GxY **.I )"J=4CF0RR=4Y 9+M 6X4V1TT>4 7 @>P QA>(>Ptw>w>4MA+4@ @>M 6X4V1TT>4MA>(>PP>[uAMkY << .2G:Y . zzqI F=4S=PU@8Y 9X> (4A>PM[uX>@tUX[u>4 ?PA>4 @>P 6X4V&4zA>>PTXAAU(4w XT @>(AM[u>4 6X4V1TT>4MA>(>PP>[uAY .2:)I ,UMS=YS>[uAz>PAXw(4w @>M Ou>T+MI BX>U @>P O+w(4wY 9QAn3 y ,.2:)sY .I B"1M"@8C,UMS=C*=RP=4YfX>@>Pw+4w 1@>P f>(1P@4(4w @>M @>(AM[u>4 6X4V1TT>4MA>(>PP>[uAMkY l/U4 .2:yI )"J=4Y9X> 6P">P`MA'AXwV>XA t @>P QA>(>Pw>w>4MA+4@ @>M 6X4V1TT>4MA>(>PP>[uAMI << .2::Y .Y.x.Y ).*I G"P:Y 9X> <>T>MM(4wMwP(4@U+w> @>P 6X4V1TT>4MA>(>PY .2::I A2ORR=P.=4SY91wT+AXM[u>P 3>w>4MA+4@ $>PM(M X4MAP(T>4A+U>P 3>w>4MA+4@ @>M 6QA3Y QAJWq .2:2Y ).GI)U=4:"P3Y 6X4V1TT>4MA>(>PY Eq ?(zUq h&4[u>4 .22)I 'U22Q"PPY 9+M h+PVA>X4V1TT>4Y.22)I AN8PY 6P">P`M`>^&w>Y h+PVA>X4V1TT>4MAu>1PX> (4@ <>MA>(>P(4w 4+[u @>P j>XMtA(4wMz'uXwV>XAY X4 G"P: ,0PMwqsY 5Q OX-V>Y l/U4 .22yY *x*I B"1M"@8Y 9X> 5P+w> @>P B(tP>[u4(4w XT QA>(>PP>[uA +UM bP1`U>T @>P O+A`>MA+4@M$>P"XPVUX[u(4wY X4 )1>>=CFO-2=4CD;;=48"13 ,0PMwqsY 5Q <>XMM>Y 9&MM>U@1Pz .22GY x\*I $1:Q"U=4Y 6X4V&4zA>m(+UXzXV+AX14Y.22:I B"1M"@8C)N@S32U=:=RY 9X> J>PU(MAP>w>U(4w>4 @>M QA>(>P>4AU+MA(4wMw>M>A^>M.222C)\\\C)\\)Y 5S .222Y x:GI X"RR=4W"@8Y 01PX^14A+U>P J>PU(MA+(MwU>X[u ^"XM[u>4 ^(tM+TT>4$>P+4U+wA>4 6u>w+AA>4 4+[u @>T QA>(>P>4AU+MA(4wMw>M>A^ .222C)\\\C)\\)Y 9QAS.222Y .)2*I A2"MM=4;=P>Y J>PU(MA> XT 6X4V1TT>4MA>(>PP>[uAY 9QAn3 )x ,)\\.sY *)2I#@S8O;;Y ?`w>UA(4wMA>(>PY 5S )\\GY 2:2I #P:RU3@8Y J>Pz+MM(4wMP>[uAUX[u> (4@ MA>(>PtM}MA>T+AXM[u> lPXAXV @>P ?`w>UA(4wMMA>(>PY QA(H )\\GY )).I AN8PY 9>P 9(+UXMT(M @>P6X4V(4zAM+PA>4 XT w>UA>4@>4 S>[uAY 9QAn3 *\ ,)\\GsY .*I )U4SY 9X> (4^(U'MMXw> SX[uA>Pt$1PU+w> ^(T Q1UX@+PXA'AM^(M[uU+w (4@ @X> 5P+w> 4+[u @>P ^>XAUX[u>4 <>zPXMA(4w $14 6Pw'4t^(4wM+`w+`>4Y 5S )\.\Y 222I %40=PY L`>P Ou>1PX>4 XT QA>(>PP>[uAY X4 ,UMS= (q+q ,0PMwqsY5Q j+4wY l/U4 )\.\Y yGIF13URY ?`^(wM`>M[uP'4V(4w>4 `>X @>P ?`w>UA(4wMA>(>P +UM MA>(>PtM}MA>T+AXM[u>M (4@ $>Pz+MM(4wMP>[uAUX[u>M bP1`U>TY 5S )\.\Y .x2I IU4@88O;? j>XMA(4wMtz'uXwV>XA (4@ 6P">P`M>X4V1TT>4 7 B(P S>[uAz>PAXw(4w (4@ w>P>[uAz>PAXwA>4 ?4">4@(4w@>M 6X4V1TT>4MA>(>Pw>M>A^>MY X4 ,UMS= (q+q ,0PMwqsY 5Q j+4wY l/U4 )\.\Y xy.I ,UMS=CG"P:YQA>(>PP>[uAY )\q ?(zUq l/U4 )\.\I )U4S" 6X4V1TT>4Y 6X4V(4zAM+PA>4 (4@ 6X4V&4zA>>PTXAAtU(4wY 9QAn3 *x ,)\..sY ..I B"[email protected] bPX4^X-X>4 @>P 6X4V&4zA>>PTXAAU(4w 7 Q(`W>VAMA>(>Pt-PX4^X-Y 9QAn3 *x ,)\..sY *yq

fn .iM;#U;\7i=APU7;"; *M g N

?`Mq .7E P>w>U4 3>w>4MA+4@ (4@ <>T>MM(4wMwP(4@U+w> @>P 6QAq (4@ `>MAXTT>4@X> @+`>X $>P">4@>A>4 <>wPXzz>q ?`Mq G `>u+4@>UA @>4 ^>XAUX[u>4 NTz+4w @>P <>tMA>(>P(4wq pT 6X4^>U4>4 P>w>U47 ?`Mq . @X> MX>`>4 6X4V(4zAM+PA>4 ,TXA 6Pw'4^(4w @(P[u KK .*7)xs (4@ @>4

M+[uUX[u>4 NTz+4w @>P (4`>M[uPq ,H>UA>X4V1TT>4M-PX4^X-s (4@ @>P `>M[uPqQAbzUX[uA ,O>PPXA1PX+UXA'AM-PX4^X-sI

7 ?`Mq ) @X> N4A>PM[u>X@(4w 4+[u @>P ?PA @>P 6X4V(4zAM>PTXAAU(4w ^"XM[u>43>"X44>X4V&4zA>4 (4@ L`>PM[u(MM>X4V&4zA>4 ,9(+UXMT(M @>P 6X4V(4zAMt+PA>4sI

7 ?`Mq *7y @X> QA(z>4Y @X> ^(P 6PTXAAU(4w @>M i^( $>PMA>(>P4@>4 6X4V1TT>4Mgz&uP>4Z Q(TT> @>P 6X4V&4zA> 7 3>M+TA`>AP+w @>P 6X4V&4zA> 7 6X4V1TT>47 ^( $>PMA>(>P4@>M 6X4V1TT>4I

7 ?`Mq y+ @+M ?4V4&-z>4 +(v>PMAUq S>[uAM41PT>4 +4 @X> X4 @>4 $1PMA>u>4@>4?`M'A^>4 @>zX4X>PA>4 <>wPXzz>I

1 .y

?q ?UUw>T>X4> 6PU'(A>P(4w>4 ?4Tq . g N

.

Page 16: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .E ^Hc=:

7 ?`Mq y` @X> Q14@>PMA>UU(4w @>P 6X4V&4zA> +(M l+-XA+U$>PT/w>4Y @X> @>P ?`tw>UA(4wMA>(>P (4A>PUX>w>4I

7 ?`Mq E @X> 6PTXAAU(4w @>P iz>MA^(M>A^>4@>4 6X4V1TT>4MA>(>PgI7 ?`Mq G @>4 3P(4@M+A^ @>P ?`M[u4XAAM`>MA>(>P(4w 4+[u >X4>T B>XAP+(T $14

>X4>T lWq

ffn HA'">>AiUh&W" F'"ihU&WP"; *M g N

HA'">>" 3% 1i=UPP>M;Y #"i 1U;?L;\P",K ) ?`Mq . (4@ )s

5&P @X> ?4V4&-z(4w +(v>PMAUq S>[uAM41PT>4 XMA +` JB )\\. ?`Mq y+ ^( `>+[utA>4 ,Mq ?4Tq :G\7:GEsq

6X4V&4zA> +(M j+4@t (4@ 51PMA"XPAM[u+zA.sZ

3>"X44 ,K x ?`Mq .Y K x ?`Mq *Y K .*Y K .*+sY M1">XA 4X[uA 4+[u K .x+ ?`Mq x7y MA>(>PzP>Xo J>P'(v>P(4wMw>"X44> XQ@q K .xY M1">XA 4X[uA 4+[u KK .xY .x+ ?`Mq .7* MA>(>PzP>X

o 6X4V&4zA> +(M 3>">P`>`>APX>`Z3>"X44 ,K yY K x ?`Mq *Y K .yso J>P'(v>P(4wMw>"X44> XQ@q K .EY K .GY M1">XA 4X[uA 4+[u K .E ?`Mq xY K .G ?`Mq *

MA>(>PzP>X

o 6X4V&4zA> +(M M>U`MA'4@Xw>P ?P`>XAZ3>"X44 ,K x ?`Mq .Y K x ?`Mq *Y K .:sqo J>P'(v>P(4wMw>"X44> XQ@q K .: ?`Mq *Y M1">XA 4X[uA 4+[u K .: ?`Mq * Q+A^ ) MA>(t

>PzP>X

o 6X4V&4zA> +(M 4X[uAM>U`MA'4@Xw>P ?P`>XAZ6X44+uT>4 ,?P`>XAMU1u4Y K .2 ?`Mq .s 1u4> @X> 4+[u KK x\7x\` -+(M[u+U $>PMA>(>PtA>4 <>^&w>qCq J>PM1Pw(4wMt5P>X`>AP+w ,K .2 ?`Mq )sqCq Hl ,TX4@>MA>4M ?P`ftb+(M[u`>AP+wY K 2+ Q+A^ . fPq .s

o 6X4V&4zA> +(M l+-XA+U$>PT/w>4Z6X44+uT>4 ,K )\ ?`Mq .7*sqCq Q-+P>Ptb+(M[u`>AP+w ,K )\ ?`Mq 2sI XqLq V>X4 Hl?`^(w

o 6X4V&4zA> +(M J>PTX>A(4w (4@ J>P-+[uA(4wZqCq 6X44+uT>4 ,K ). ?`Mq . (4@ )sHl

o Q14MAXw> 6X4V&4zA>Z.q HX>@>PV>uP>4@> <>^&w> (4@ `>MAXTTA> N4A>Pu+UAMU>XMA(4w>4 6X44+uT>4 ,K ))

fPq .Y .+Y .`Y .[ (4@ fPq ysqCq Hl ,TX4@>MA>4M Hltb+(M[u`>AP+wY K 2+ Q+A^ . fPq *s

)q -PX$+A> J>P'(v>P(4wMw>M[u'zA> XQ@q K )) fPq )Y K )*Y M1">XA 4X[uA 4+[u K )* ?`Mq *Q+A^ E MAzP>X

*q Q14MAXw> j>XMA(4w>4Y M1">XA 4X[uA 4+[u K )) fPq * Q+A^ ) MAzP>X 6X44+uT>4 ,K ))fPq *s

o xq 64AM[u'@Xw(4w>4Y B(U+w>4 (4@ B(M[u&MM> $q ?`w>1P@4>A>4 XQ@q K )) fPq xqCq HlY M1">XA V>X4> +`w>UA>4@>4 ?(z"+4@M>4AM[u'@Xw(4w>4 XQ$q K )) fPq x Q'At^> )7*

| Q(TT> @>P 6X4V&4zA> +(M @>4 G 6X4V(4zAM+PA>4 @>M 6QA3

g N ?4Tq .7) ?q ?UUw>T>X4> 6PU'(A>P(4w>4

)

Page 17: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

1i>(MP"iM;Y *M HA'">>" 3%.s 2md .dm=%mKd>T WGd _>6!Q H6! .3dcK+=dKm 6>$R P 0J 9%ci J =cK -36 !md EH88m !md /=6;G6WKm %m=!md /d8=KK:H6T !mc ,mc>8K%mKd>Tc !md /=6;G6WKm >%(H(=mRm6i

HA'">>" N% 1i=UPP>M;Y #"h *M K"ihP"M"i;#"; 1U;?7==";h,K ) ?`Mq *7ys

. Q(TT> @>P 6X4V&4zA> +(M @>4 6X4V(4zAM+PA>4

) Q(TT> @>P 6X4V&4zA>* qCq ?UA>PM>4AU+MA(4wM`>AP+w ,K )x+sx qCq 64AU+MA(4wM`>AP+w z&P ?UU>X4>P^X>u>4@> ,K )x`sy qCq 5P>X`>AP+w z&P j+4@t (4@ 51PMA"XPA> ,K .* ?`Mq *sE o 0X4^(P>[u4(4wM`>AP+w ,K y) ?`Mq * Q+A^ y M1"X> K : ?`Mq y Q+A^ ) ?p3

G 3>M+TA`>AP+w @>P 6X4V&4zA> , K ) ?`Mq *s: qCq J>PU(MA+`^(w 4+[u K .\@2 qCq Q14@>P+(Mw+`>4 ,KK .\Y .\+Y .\`Y .\[s.\ qCq +(v>Pw>"/u4UX[u> <>U+MA(4w>4 ,KK ** `XM **` 6QA3s.. qCq QA>(>P`>w&4MAXw(4w>4 @>P ^( H1u4^">[V>4 w>4(A^A>4 H1u4(4w>4Y 3>`'(@>

(4@ <+(@>4VT+U> M1"X> @>P M[u(A^"&P@Xw>4 l(UA(Pw&A>P ,KK .\> `XM .\XY y)?`Mq ). Q+A^ E X@5$q .Eqxq.22GY <3<Uq .22G pY :). (4@ K G 5/P@3

.) o ^(^(P>[u4>4@>M 6X4V1TT>4 w>Tq K .y ?`Mq . ?QA3

.* | 6X4V1TT>4

.x qCq 5P>X`>AP'w> z&P lX4@>P ,KK *.Y *) ?`Mq Es

.y qCq 0'PA>+(MwU>X[u 4+[u K xE ?`Mq *Y K G\ 6QA9J

.E | ^( $>PMA>(>P4@>M 6X4V1TT>4 ,K ) ?`Mq ys

HA'">>" O% 1i=UPP>M;Y #"i \"hP*Mh"P*";#"; 1U;?7==";hP"M"i,K ) ?`Mq Es

. QA>(>P`>AP+w+s 4+[u K *)+ ?`Mq .Y yY K y\ ?`Mq *1@>P`s 4+[u @>T `>X ?4">4@(4w @>M bP1wP>MMX14M$1P`>u+UAM ,K *)`s 1@>P @>P QA>(>PtM+A^`>wP>4^(4w MX[u >Pw>`>4@>4 QA>(>PM+A^

) o QA>(>P +(z 3P(4@ <>P>[u4(4w 4+[u @>4 KK *xY *x`)+ o QA>(>P +(z 3P(4@ <>P>[u4(4w 4+[u K *)@ ?`Mq ** o QA>(>P +(z 3P(4@ <>P>[u4(4w 4+[u K *x+ ?`Mq .Y x `XM E

x | A+PXzUX[u> 6QAq ,K *)+ ?`Mq .Y y 6QA3sy qCq hX4@>P(4wM`>AP+w 4+[u b(4VA .. BXzz>P ) @>M Q[uU(MM-P1A1V1UUM ^( ?PAq )*

9<? <>UwX>4 X4 @>P @(P[u ?PAq ) @>M B(M+A^+`V1TT>4M $1T yq..q)\\) w>'4t@>PA>4 5+MM(4w ,<3<Uq )\\* ppY Qq .E.ys

E qCq ?(MU'4@XM[u> QA>(>P4 4+[u K *x[ ?`Mq . (4@ E 6QA3Y K .) ?QA3G qCq QA>(>P>PT'vXw(4w>4 4+[u K *y 6QA3: qCq QA>(>P>PT'vXw(4w>4 z&P QA-zUq TXA lX4@>P4 `>X p4+4M-P([u4+uT> >Pu/uA>P ?`t

M>A^(4w>4 z&P H1u4w>`'(@> 1@>P @>P QA>(>P`>w&4MAXw(4w>4 z&P >Xw>4w>4(A^A>MH1u4>Xw>4A(T ,K *xz ?`Mq .Y )s

2 qCq QA>(>P>PT'vXw(4w>4 `>X B(">4@(4w>4 +4 -1UXAXM[u> b+PA>X>4 (4@ (4+`u'4wXw>H'uU>P$>P>X4Xw(4w>4 ,K *xws

.\ qCq QA>(>P>PT'vXw(4w>4 4+[u K *xz ?`Mq *

1 .G

ppq O+`>UU+PXM[u> L`>PMX[uA>4 ?4Tq ) g N

Page 18: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .: ^Hc=:

.. qCq QA>(>P>PT'vXw(4w>4 4+[u K *y+

.) o QA>(>P4 4+[u K *x[ ?`Mq y

.* o f+[uMA>(>P4 4+[u K .\ ?`Mq y XJTq K *\ 6QA9J

.x o B(M[uU+w 4+[u K * ?`Mq x Q+A^ ) 51PMAM[u'@>4t?(MwU>X[uMw>M>A^

.y o ?4M-P([u +(z B(U+w> z&P ?UA>PM$1PM1Pw> 4+[u K .\+ ?`Mq )

.E o ?4M-P([u +(z lX4@>Pw>U@ 1@>P $>PwU>X[u`+P> j>XMA(4w>4Y M1">XA X4 @>4 5'UU>4@>M K *. @+M 6X4V1TT>4 (T 5P>X`>AP'w> z&P lX4@>Pw>U@ w>TX4@>PA "(P@>

.G | z>MA^(M>A^>4@> 6X4V1TT>4MA>(>P ,K ) ?`Mq Es

6X4MA">XU>4 zP>Xq

fffn J"&WPh";P/U&?>M;Y #"h g N

I&WiU\PPM=% B(P 6QAq X4 @>4 j'4@>P4 @>M 9>(AM[u>4 S>X[uM Mq 91Vq . ?4Tq .I ^(P 6QAq X4bP>(v>4 Mq 91Vq . ?4Tq )Y ^(P 6QAq X4 @>P H>XT+P>P S>-(`UXV Mq 91Vq . ?4Tq xI ^(P 6QAqXT 9PXAA>4 S>X[u Mq 91Vq . ?4Tq x.I ^(T 9ht<XU+4^w>M>A^ Mq 91Vq . ?4Tq .G*I ^(P 6QAqX4 @>P <(4@>MP>-(`UXV Mq 91Vq . ?4Tq .:\q

1IP. 39OZ% K ) >4AMA+4@ +(M KK EY GY .\ ?`Mq . <([uMAq + (4@ ` M1"X> K xy 6QA3.2)yq L`>P @X> =4@>P(4w>4 $wUq <>wPq SQA<Uq .2*yY *x zqIP:;#. Kn N9nZn39[) ,<3<Uq p .2y\Y 2yI QA<Uq fSH .2y\Y .yGsZ ?`Mq ) Q+A^ ),`>APq 6X4V&4zA> +(M @>P 99S (4@ @>T Q++PUqs "(P@> >X4w>z&wAI ?`Mq y ,3>"X44t>PTXAAU(4wM^>XAP+(Ts "(P@> w>'4@>PA (4@ ?`Mq E >X4w>z&wA ,`>APq 3>"X44+(zA>XtU(4w `>X $1T lWq +`">X[u>4@>4 HWqI P>@+VAX14>UU `>PX[uAXwA @(P[u @+M 6QA3.2y.sqIPa. Kn 3Rn3Nn39[Z ,<3<Uq p .2yxY *G*I <QA<Uq p .2yxY yGysZ =4@>P(4w @>M?`Mq ) Q+A^ ) (4@ @>M ?`Mq yqIP:;#. Kn NRnSn39[S ,<3<Uq p .2yGY :x:I <QA<Uq p .2yGY *y)sZ =4@>P(4w @>M?`Mq E fPq ) ,Mq K x+ ?4Tq )sq L`>Pw+4wMP>w>U(4w z&P .2yE Mq ?PAq ) =4@3 $q.:qGq.2y: ,<3<Uq p .2y:Y xG*I <QA<Uq p .2y:Y x.) _x)x]sqJ"#A?PU7;">>" :;#"iM;Y"; >Pz1UwA>4 X4 @>4 ">XA>P>4 n+uP>4 uX4MX[uAUX[u @>PJ>P">XM(4w>4 ,K ) ?`Mq ) (4@ xs +(z +4@>P> <>MAXTT(4w>4 W>">XUM >4AM-P>t[u>4@ @>4 =4@>P(4w>4 (4@ 6Pw'4^(4w>4 @>M 6QA3q1IPJ. 39S[ Kn [n!n39SZ ,<3<Uq p .2GxY .GE2I <QA<Uq p .2GxY y*\sZ! 2=m B%mdc$Rd=WK -3d P I "(P@> w>'4@>PA X4 iNTz+4w @>P <>MA>(>P(4wY <>wPXzzMt`>MAXTT(4w>4gq 6M u+4@>UA> MX[u (T >X4> P>@+VAX14>UU> ?4-+MM(4w ,<>PX[uA @>M5X4?(MM[uqY <O9P([VMq GC).:\Y .ys ^(P `>MM>P>4 ?`wP>4^(4w $14 @>4 X4 K . w>tP>w>UA>4 ->PM/4UX[u>4 J1P+(MM>A^(4w>4 @>P <>MA>(>P(4w ,CO::=7(OP A24"P>7Q"PPCIU=3@8S=Y 9QAB .2GxY **. _**)]sq 9X> L`>PM[uPXzA "+P (4$1UUMA'4@XwY @+X4 @>T 4>(>4 ?`Mq G +([u @X> ^>XAUX[u> ?`wP>4^(4w @>P <>MA>(>P(4w w>P>w>UA"(P@>q! P I +Hd!m 6mH TmW>ccKi i9>P ?(z`+( @>P J1PM[uPXzA XMA @+P+(z w>PX[uA>AY +(z @>P3P(4@U+w> @>P 6X4V&4zA> @X> W>">XUM z1Uw>4@> QA(z> XT 3+4w @>M <>MA>(>P(4wMt$>Pz+uP>4M z>MA^(U>w>4q QX> >4AM-PX[uA @>T 6Pz1P@>P4XM >X4>P +(A1T+AX14Mw>P>[utA>4 3>MA+UA(4w @>M 6X4V1TT>4MA>(>PP>[uAMg ,<>wPq ^( K x S>w6 >X4>M *q QAS>z37 6QA3 .2GyY <O9P([VMY GC.xG\Y )*:sqpT S+uT>4 @X>M>M MA(z>4">XM>4 ?(z`+(M @>P J1PM[uPXzA "(P@>4 @X> <>wPXzz>i6X4V&4zA>gY i3>M+TA`>AP+w @>P 6X4V&4zA>gY i6X4V1TT>4gY iB( $>PMA>(>P4@>M

g N ?4Tq )7y ?q ?UUw>T>X4> 6PU'(A>P(4w>4

*7x

y

Page 19: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

6X4V1TT>4g (4@ i5>MA^(M>A^>4@> 6X4V1TT>4MA>(>Pg >X4w>z&uPA 1@>P -P'^XtMX>PAq 9>P J>PU(MA+(MwU>X[u "(P@> 4X[uA >P"'u4AY @+ >P MX[u +(M @>P ?@@XAX14 @>P-1MXAX$>4 (4@ 4>w+AX$>4 6X4V&4zA> $14 M>U`MA >PwX`Aq 9X> X4 ?`Mq *7y >P"'u4A>4?`^&w> '4@>P4 MX[u wwzq >4AM-P>[u>4@ @>4 =4@>P(4w>4 @>M 6QA3 ,(6 M>U`MA@+44Y ">44 @>P 3>M>A^w>`>P >X4> P>@+VAX14>UU> ?4-+MM(4w @>M K ) &`>PM>u>4M1UUA>sq 3P(4@U>w>4@> P>[uAMM}MA>T+AXM[u> =4@>P(4w>4 AP+A>4 4X[uA >X4I X4M`>Mq@X> 9HW(&R:H6T -36 c=m%m6 /=6;H6WKc>dKm6 (4@ @>P 2H>:=c8Hc !md ,m+=66m=6;G6WKm H6!B%mdc$RHccm=6;G6WKm `UX>`>4 `>MA>u>4Y >`>4M1 @X> 6Pu>`(4w @>P 6QAq +UM n+uP>MtMA>(>P ,?`Mq G Q+A^ .Y zP&u>P ?`Mq .sY >Pw'4^A @(P[u ?`Mq G Q+A^ ) (4@ *q! /=6(m:6m 76!mdH6Tm6# ?`Mq . Q+A^ . 0+U`Mq ) P>w>UA M>XAu>P @>4 M+[uUX[u>4 NTtz+4w @>P (4`>M[uP'4VA>4 QAbzUX[uA ,`XMu>P K . ?`Mq . Q+A^ )Y H>UA>X4V1TT>4MtbPX4^X-s (4@ @X> `>M[uP'4VA> QAbzUX[uA ,f>(>X4z&w(4wsq! 9%ci I E>K( I ,6X4V&4zA> +(M @>P 99S (4@ +(M dMAt<>PUX4 $14 (4`>M[uPq QA-zUqs

"(P@> X4u+UAUX[u (4A>P J>P^X[uA +(z 3>w>4M>XAXwV>XA 7 4+[u K * fPq E* &`>Pt41TT>4I z&P `>M[uPq QA-zUq TXA 6X4V&4zA>4 +(M @>P 99S (4@ dMAt<>PUX4 "+P">w>4 @>M $>P'4@>PA>4 p4U+4@M`>wPXzzM >X4> S>w>U(4w w>w>4MA+4@MU1M w>"1Pt@>4 ,Mq Y=4"4>CAN;;UP:Y 5S .2GxY *E. _*Ex]sq

! 9%ci V H6! M k,m+=66md8=KK:H6Tc(m=Kd>H8 H6! @=dKc$R>WKc<>Rd %m= _>6!Q H6! .3dcK+=dQKm6 c3+=m ,m+md%mKdm=%m6!m6s "(P@>4 (4$>P'4@>PA X4 >X4>4 4>(>4 K x+ &`>PAP+w>4q

."hn *Mi IP"M"i";P>AhPM;Y M;# f;K"hPUPU7;h\5i#"iM;Y Kn Zn33n39SS ,<3<Uq p

.2GGY .2EyI <QA<Uq p .2GGY x2ysZ 6Pw'4^(4w @>M ?`Mq * ,?`^(w @>M ?(M`XU@(4wMt-U+A^t?`^(wM`>AP+wM 4+[u K )x`s (4@ @>M ?`Mq y ,?`^(w >X4>M +UUw>T>X4>4 O+PXztzP>X`>AP+wM 4+[u K *) ?`Mq :sqIP"M"i";P>AhPM;Yh. 39!3 Kn 3Rn!n39!) ,<3<Uq p .2:\Y .*:.I <QA<Uq p .2:\Yy*xsZ =4@>P(4w @>M ?`Mq y ,QAP>X[u(4w @>M +UUw>T>X4>4 O+PXzzP>X`>AP+wM 4+[uK *) ?`Mq : ">w>4 =4@>P(4w @>M 6QAO+PXzMsq."h"P* *Mi :;#"iM;Y M;# E"i"U;\A&WM;Y #"h 1IP. M;# A;#"i"i ."h"P*"Kn 3!n!n39!) ,<3<Uq p .2:\Y .y*GI <QA<Uq p .2:\Y y:.sZ S>@+VAX14>UU> =4@>P(4w@>M ?`Mq ) ,0X4">XM +(z K GXsq."h"P* *Mi :;#"iM;Y #"h 1IP.$ dIP. M;# A;#"i"i ."h"P*" Kn N)n!n39!),<3<Uq p .2:\Y .yxyI <QA<Uq p .2:\Y y:2sZ S>@+VAX14>UU> 6Pw'4^(4w @>M ?`Mq *,?`^(w +(MU'4@XM[u>P QA>(>P4 4+[u K *x[ ?`Mq ) (4@ *sY+8"Y>"UP. 39!O Kn N)n3Nn39!N ,<3<Uq p .2:)Y .:yGI <QA<Uq p .2:)Y 2G)sZ 6Pw'4t^(4w @>M ?`Mq y ,?`^(w @>M lX4@>PzP>X`>AP+wM w>Tq K *) ?`Mq :sqIPI";?. 39!RQ39!! Kn NRn[n39![ ,<3<Uq p .2:yY ..y*I <QA<Uq p .2:yY *2.sZ S>t@+VAX14>UU> ?4-+MM(4w @>M ?`Mq y +4 @>4 M}MA>T+AXM[u 4>( w>wUX>@>PA>4 K *)qIPI";?1i/. 39!! Kn 3ZnSn39!S ,<3<Uq p .2:GY .E)2I <QA<Uq p .2:GY y)*sZ S>t@+VAX14>UU> =4@>P(4w X4 ?`Mq ) fPq . ,6PM>A^(4w @>M lU+TT>P^XA+AM iK Gzg@(P[u iK GwgsqIPJ"\7i=. 399) Kn N[nSn39!! ,<3<Uq p .2::Y .\2*I <QA<Uq p .2::Y ))xsZ S>@+VtAX14>UU> ?4-+MM(4w @>M ?`Mq y +4 @X> QAP>X[u(4w @>M ?UA>PMzP>X`>AP+wM X4 K *)?`Mq :qIP:;#. 399N Kn N[nNn399N ,<3<Uq p .22)Y )2GI <QA<Uq p .22)Y .xEsZ 6Pw'4^(4w,?(z4+uT> @>M K .* ?`Mq * +(M M}MA>T+AXM[u>4 3P&4@>4s M1"X> P>@+VAX14>UU>?4-+MM(4w @>M ?`Mq * ,QAP>X[u(4w @>M ?(M`XU@(4wM-U+A^t?`^(wM`>AP+wM (4@?4-+MM(4w +4 @>4 w>'4@>PA>4 ?`^(w +(MU'4@XM[u>P QA>(>P4 4+[u K *x[ ?`Mq )(4@ *sqeIP. 399R Kn 33n3)n399[ ,<3<Uq p .22yY .)y\I <QA<Uq p .22yY x*:sZ ?4-+MM(4w@>P ?`Mq y (4@ E +4 @X> f>(P>w>U(4w @>M 5+TXUX>4U>XMA(4wM+(MwU>X[uM (4@ bP'^Xt

1 .2

pppq S>[uAM>4A"X[VU(4w ?4Tq y g N

Page 20: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 )\ ^Hc=:

MX>P(4w @>M <>wPXzzM @>P z>MA^(M>A^>4@>4 6QAq ,?`Mq Esq =4@>P(4w @>M ?`Mq GQ+A^ * ,`>X H>[uM>U ^"XM[u>4 (4`>M[uPq (4@ `>M[uPY QAbzUX[uAq B(M+TT>4P>[ut4(4w +UU>P X4U'4@XM[u>4 6X4V&4zA> (4@ 4(P 41[u >X4> J>P+4U+w(4wsqeIP1iY. 399R Kn 3!n3Nn399[ ,<3<Uq p .22yY .2y2I <QA<Uq p .22yY G:EsZ =4@>tP(4w @>M ?`Mq E Q+A^ ) ,QAP>X[u(4w @>M H1PA>M i>Pu+UA>4>gsqeIP. 399S Kn N)n3Nn399R ,<3<Uq p .22EY )\x2I <QA<Uq p .22EY .y)*sZ lU+PMA>UU>4t@> =4@>P(4w @>M ?`Mq G Q+A^ * ,V>X4> ?`w>UA(4wM"XPV(4w 4+[u K y\ ?`Mq ysqIP1;P>. 3999QN)))QN))N Kn NZnOn3999 ,<3<Uq p .222Y x\).I <QA<Uq p .222Y*\xsZ 6Pw'4^(4w @>M ?`Mq * ,<>M[uP'4V(4w @>M $>PAXV+U>4 J>PU(MA+(MwU>X[uMsq."h"P* *Mi 0A=U>U";\5i#"iM;Y Kn NNn3Nn3999 ,<3<Uq p .222Y )yy)I <QA<Uq p)\\\Y xsZ S>@+VAX14>UU> =4@>P(4w @>P ?`Mq y (4@ E ,5P>X`>AP'w> 4+[u K *) ?`Mq E^(P QA5P>XMA>UU(4w @>M 6~XMA>4^TX4XT(TM >X4>M lX4@>MsqIPI";?. Kn NOn3)nN))) ,<3<Uq p )\\\Y .x**I <QA<Uq p )\\\Y .x):sZ 6X4z&w(4w@>M ?`Mq y+Y @>P @+M ?4V4&-z>4 +(v>PMAUq S>[uAM41PT>4 +4 @X> X4 @>4 ?`Mq .7y@>zX4X>PA>4 <>wPXzz> P>w>UAY M1"X> P>@+VAX14>UU> 51Uw>'4@>P(4w X4 ?`Mq E Q+A^ .X4z1Uw> @>P QAP>X[u(4w @>M K *)[qIP"M"iV1Mi7Y>(PPM;YhY"h"P* Kn 39n3NnN))) ,<3<Uq p )\\\Y .G2\I <QA<Uq p )\\.Y*sZ NTMA>UU(4w @>P 9ht<>AP'w> @>M ?`Mq * Q+A^ *Y E (4@ G +(z 6(P1t<>AP'w>q."h"P* *Mi J"Y">M;Y #"i 8"="hhM;YhYiM;#>AY" \Li BMh&W>AYhP"M"i; KnN3n3NnN))) ,<3<Uq p )\\\Y .2G:I <QA<Uq p )\\.Y *:sZ =4@>P(4w @>M ?`Mq y+ ,@+MH1PA i6X44+uT>4g "XP@ @(P[u @+M H1PA i<>AP'w>g >PM>A^Asq<E=. Kn NRnRnN))3 ,<3<Uq p )\\.Y .*.\I <QA<Uq p )\\.Y x)\sZ ?4-+MM(4w @>M?`Mq E +4 @X> f>(P>w>U(4w @>M K .\+q."hn *Mi G=h"P*M;Y #"i _i7P7?7>>"i?>(iM;Y #"i 8J"Yn *Mi E"i=UPP>M;YhV"=2\"W>M;Y *M= IPE"iY<'. ph7Yn d7i' ffV."h"P*o Kn NNn3NnN))O ,<3<Uq p)\\*Y ):x\I <QA<Uq p )\\xY .xsZ QAP>X[u(4w @>P TXA QA64AU3 .222C)\\)C)\\) $q)xq*q.222 >X4w>z&uPA>4 <>M[uP'4V(4w @>M $>PAXV+U>4 J>PU(MA+(MwU>X[uM ,M1wqihX4@>MA`>MA>(>P(4wg X4 ?`Mq * Q+A^ )7:sq+8"Y>. N))Z Kn N9n3NnN))O ,<3<Uq p )\\*Y *\GEI <QA<Uq p )\\xY .)\sZ ?4-+MtM(4w @>M ?`Mq * Q+A^ . +4 @>4 4>( >X4w>z&uPA>4 64AU+MA(4wM`>AP+w z&P ?UU>X4t>P^X>u>4@> ,K )x`sqIP:;#. N))S Kn 39nSnN))R ,<3<Uq p )\\EY .Ey)I <QA<Uq p )\\EY x*)sZ K ) ?`Mq EQ+A^ . "(P@> @+uX4w>u>4@ +4w>-+MMAY @+MM @>P O+PXzV+--(4wM`>AP+w +(M K *)[$1PP+4wXw $1P @>4 +4P>[u>4`+P>4 +(MU'4@q QA>(>P4 (4@ @>4 QA6PT'vXw(4w>4$14 @>P A+PXzUX[u>4 6QAq +`^(^X>u>4 M1"X> $1P @>4 QA6Pu/u(4wM`>AP'w>4 4+[uK *x[ ?`Mq yY @>P f+[uMA>(>P 4+[u K .\ ?`Mq y (4@ @>T B(M[uU+w 4+[u K *?`Mq x Q+A^ ) @>M 51PMAM[u'@>4t?(MwU>X[uMw>M>A^>M ^( `>P&[VMX[uAXw>4 XMAqG;PIPJ"\7i=. N))! Kn 3Zn!nN))S ,<3<Uq p )\\GY .2.)I <QA<Uq p )\\GY E*\sZ?`Mq ) "XP@ >Pw'4^A (T >X4>4 Q+A^ )Y @>P @X> <>M14@>Pu>XA>4 `>X @>P 6X4V&4ztA>>PTXAAU(4w $14 6X4V&4zA>4Y @X> @>P ?`w>UA(4wMA>(>P (4A>PUX>w>4Y `>P&[VMX[utAXwAq ?`Mq y+ "XP@ >Pw'4^A (T J>P">XM(4w>4 +(z @X> J1PM[uPXzA>4 ^(P ?`w>UA(4wtMA>(>Pq ?`Mq y` M14@>PA @X> l+-XA+U>X4V&4zA>Y @X> @>P ?`w>UA(4wMA>(>P(4A>PUX>w>4Y +(M @>4 &`PXw>4 6X4V&4zA>4 +(Mq ?`Mq E "XP@ >Pw'4^A (T >X4>4 J>Pt">XM +(z K *x ?`Mq * (4@ xY @X> S>w>U(4w>4 ^( l+-XA+U>PAP'w>4 >4Au+UA>4Y @X>4X[uA @>P ?`w>UA(4wMA>(>P (4A>PUX>w>4qIP"M"i'Li7?iAPU"A''AM. Kn N)n3NnN))! ,<3<Uq p )\\:Y ):y\I <QA<Uq p )\\2Y.)xsZ 9X> =4@>P(4w $14 ?`Mq E Q+A^ ) 0+U`Mq ) 1P@4>A +4Y @+MM @X> @(P[u @+M 6Xtw>4u>XTP>4A>4w>M>A^ ,<3<Uq p )\\:Y .y\2s >Pu/uA> 3P(4@^(U+w> z&P W(4w> B(U+tw>4`>P>[uAXwA> ,M1wq <>P(zM>X4MA>Xw>Pt<14(Ms 4X[uA X4 @X> 3&4MAXw>P-P&z(4w ^"Xt

g N ?4Tq y ?q ?UUw>T>X4> 6PU'(A>P(4w>4

Page 21: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

M[u>4 Q?t?`^(w (4@ B(U+w>4z/P@>P(4w >X4`>^1w>4 "XP@Y (T >X4>4 >Pu/uA>46PTXAAU(4wM+(z"+4@ @>P 5= ^( $>PT>X@>4q 9X> f>(z+MM(4w $14 ?`Mq E Q+A^ *u+A V>X4> T+A>PX>UUtP>[uAUq =4@>P(4w w>w>4&`>P @>T `XMu>PXw>4 Q+A^ * ^(P 51Uw>q8LiY1;P>. Kn 3RnSnN))9 ,<3<Uq p )\\2Y .2y2sZ ?`Mq E Q+A^ . "(P@> 4>( w>z+MMAY(T @>T H>wz+UU @>P S>w>U(4w @>M K .\ ?`Mq y &`>P @X> f+[uMA>(>P S>[u4(4w^( AP+w>4q B(@>T "(P@> @X> J>P">XM(4w +(z @+M 51PMAM[u'@>4t?(MwU>X[uMw>M>A^,<3<Uq p .2:yY .GyEY ^(Uq w>'4@q @q 3q $q .2q.)q)\\:Y <3<Uq p )\\:Y )G2xY X4 @>PW>"q w>UA>4@>4 5+MM(4ws @>(AUX[u>P w>z+MMAqeIP. N)3) Kn !n3NnN)3) ,<3<Uq p )\.\Y .GE:sZ P>@+VAX14>UU> ?4-+MM(4w>4 X4?`Mq ) Q+A^ . fPq . (4@ ?`Mq y` Q+A^ ) fPq )qIP"M"iK"i"U;\A&WM;YhY"h"P* Kn 3n33nN)33 ,<3<Uq p )\..Y ).*.I <QA<Uq p )\..Y2:EsZ 9>P 6X4z&w(4w >X4>M Q14@>P+(Mw+`>4A+A`>MA+4@>M z&P `>MAXTTA> lX4@>Pt`>AP>((4wMV1MA>4 X4 K .\ ?`Mq . fPq y AP'wA @X> 6X4z&w(4w $14 ?`Mq y+ Q+A^ )S>[u4(4wq B(@>T "(P@>4 @(P[u @X> QAP>X[u(4w $14 ?`Mq y` Q+A^ ) @X> @1PA w>tP>w>UA>4 S&[V+(M4+uT>4 ^( Q+A^ . w>MAPX[u>4q

6X4MA">XU>4 zP>Xq

fEn 8"#"MPM;Y #"h g N

3n J"&WPhh,hP"=APUh&W" 8"#"MPM;Y #"h g N U= 1IP.

S>[uAMM}MA>T+AXM[u `XU@>A K ) @X> 3P(4@$1PM[uPXzA ^(P <>MAXTT(4w @>M QA>(>Ptw>w>4MA+4@M ,Mq 6X4zq 6QAq ?4Tq .\7*)s (4@ ^(P 6PTXAAU(4w @>P <>T>MM(4wMtwP(4@U+w> ,Mq 6X4zq 6QAq ?4Tq E*.s @>P 6QAq 9+P&`>P uX4+(M >4Au'UA K ) @+M <>tP>[u4(4wMM[u>T+ z&P @X> 6PTXAAU(4w @>P n+uP>MMA>(>PM[u(U@ ,?`Mq Es (4@ @X>5>MAU>w(4w @>M <>MA>(>P(4wM^>XAP+(TM ,?`Mq Gsq 9(P[u @+M 6QAS3 .2Gy "+P X4K ) @X> ?`z1Uw> @>P Q[uPXAA> ^(P <>P>[u4(4w @>P n+uP>MMA>(>PM[u(U@ z>MAw>U>wA"1P@>4Y (T ^( >X4>P +(A1T+AX14Mw>P>[uA>4 3>MA+UA(4w @>M 6QAS>[uAM ^( w>U+4tw>4 ,<O9P([VMq GC.xG\Y )*:sq 9+TXA XMA K ) 4X[uA T>uP 4(P @X> 3>4>P+U41PT^(P 6PTXAAU(4w @>M 6X4V1TT>4M +UM wP(4@U>w>4@> J1PM[uPXAA @>M ppq ?`M[u4XAAM@>M 6QA3Y M14@>P4 +([u >X4> J1PM[uPXzAY @X> @X> 6PTXAAU(4w @>P n+uP>MMA>(>PtM[u(U@ MAP(VA(PX>PAq4U" J"Y">M;Yh'"i"U&W" #"h g N%! 9%ci 0XJ P>w>U4Y "X> @X> 6PTXAAU(4w @>P XT ppq ?`M[u4q @>M 6QA3 ,i6X4V1TtT>4gs `>MAXTTA>4 <>T>MM(4wMwP(4@U+w> @>P 6QAq 4+[u @>P 1`W>VAX$>4 j>XMtA(4wMz'uXwV>XA @>M QA-zUq ^( >Pz1Uw>4 u+Aq 9X>M w>M[uX>uA7 X4 ?`Mq . @(P[u 5>MAU>w(4w @>M M+[uUX[u>4 NTz+4wM @>P <>MA>(>P(4w ,?`Mq .Y

MX>`>4 6X4V(4zAM+PA>4sI +(v>P@>T >PwX`A MX[u +(M @>T <>wPXzz i>P^X>U>4g @>P6X4V&4zA> ,Mq ?4Tq yGs @X> iB(P>[u4(4wg ,Mq ?4Tq .\\7*x\s (4@ @X> ?`twP>4^(4w ^(P ijX>`u+`>P>Xg ,Mq ?4Tq *yxy7xy\sq

7 X4 ?`Mq ) @(P[u 5>MAU>w(4w @>P H>w> ^(P 6PTXAAU(4w @>P 6X4V&4zA> ,9(+UXMtT(M @>P 6X4V(4zAM+PA>4Y f>AA1-PX4^X-Y ?`w>UA(4wMA>(>PsI

7 X4 ?`Mq * @(P[u 5>MAU>w(4w @>M 3P(4@M+A^>MY @+MM 6X4V&4zA> +(M $>PM[uX>@>t4>4 6X4V(4zAM+PA>4 ^(M+TT>4^(P>[u4>4 MX4@ ,fEH88m !md /=6;G6WKmes (4@@(P[u <>P&[VMX[uAXw(4w $14 ?`^&w>4Y @X> 41[u @X> 6`>4> @>P 6X4V&4zA>Y+`>P 4X[uA >X4^>U4> 6X4V(4zAM+PA>4 `>AP>zz>4 ,f,mc>8K%mKd>T !md /=6;G6WKmesI

! b6 9%ci U ">P@>4 ^(P 6PTXAAU(4w @>M i6X4V1TT>4Mg 7 @X> @X> M(`W>VAX$> j>XMtA(4wMz'uXwV>XA `>P&[VMX[uAXw>4@>4 ?`^&w> +(zw>z&uPAY @X> 7 ^O +UM Q14@>P+(Mt

1 ).

pJq <>@>(A(4w ?4Tq y7: g N

E7G

:

Page 22: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 )) ^Hc=:

w+`>4q ,KK .\ zzqs XT ppq ?`M[u4q @>M 6QA3 ,i6X4V1TT>4gsY 7 ^O +`>P +UM +(v>Ptw>"/u4UX[u> <>U+MA(4w>4 ,KK **7**[s +([u >PMA XT pJq ?`M[u4q iO+PXz w>P>w>UAMX4@q! b6 9%ci V MX4@ 7 ^(P 6PTXAAU(4w @>M ^( i$>PMA>(>P4@>4 6X4V1TT>4Mg 7 ">XtA>P> ?`^&w> ,X4M`>Mq lX4@>Pt (4@ <>AP>((4wMzP>X`>AP+w 4+[u K *)s +(zw>^'uUAY@X> @+M i6X4V1TT>4g TX4@>P4I 1`"1uU XT ?`M[u4q iO+PXz w>P>w>UAY z&uP>4 @X>tM> ?`^&w> ^( >X4>P l&P^(4w @>P QA>(>P`>T>MM(4wMwP(4@U+w>q! b6 9%ci V> XMA z&P @+M ?4V4&-z>4 +(v>PMAUq S>[uAM41PT>4 +4 @X> X4 @>4 $1PMA>tu>4@>4 ?`M'A^>4 @>zX4X>PA>4 <>wPXzz> w>P>w>UAY @+MM @X> ?`w>UA(4wMA>(>P (4@ @+MM1wq O>XU>X4V&4zA>$>Pz+uP>4 4X[uA +4^(">4@>4 MX4@ (4@ @+MM @>Mu+U` @X> fX[uAt`>P&[VMX[uAXw(4w @>P <>AP'w> 4+[u K *)@ ?`Mq . (4@ K x* ?`Mq y M1"X> @X>QA5P>Xu>XA 4+[u K * fPq x\ (4@ @X> fX[uA+`^X>u`+PV>XA @>P <>AP'w> 4+[u K *[?`Mq ) "X>@>P P&[Vw'4wXw w>T+[uA ">P@>4q! b6 9%ci V% "XP@ @>P w>4>P>UU> ?(MM[uU(MM @>P @>P ?`w>UA(4wMA>(>P (4A>Pz+UU>4t@>4 <>AP'w> +(M @>P <>T>MM(4wMwP(4@U+w> +4w>1P@4>A ,Q+A^ .sq Q+A^ ) 41PTX>PAuX>P$14 ?(M4+uT>4 z&P @X> 5'UU> @>M K .\` ?`Mq . +(z ?4AP+w @>M QA-zUq M1"X>@X> K *) ?`Mq x Q+A^ )Y K *)@ ?`Mq ) (4@ EY K ** ?`Mq * (4@ K **+ ?`Mq . Q+A^ y(4@ ?`Mq ) Q+A^ )q! b6 9%ci M XMA @+M S>[u>4M[u>T+ z&P @X> 6PTXAAU(4w @>P n+uP>MMA>(>PM[u(U@ ,A+tPXzUX[u> 6QAq +`^wUq QA>(>P>PT'vXw(4ws >4Au+UA>4I >M u+4@>UA MX[u uX>P`>X (T >X4>O+PXz$1PM[uPXzAY @X> wU>X[u^>XAXw ^( >X4>P 6X4`X4@(4w @>P X4 +4@>P>4 3>M>A^>4>4Au+UA>4>4 QA>(>P>PT'vXw(4w>4 X4 @+M 6QA3 z&uPAq! b6 9%ci N E>K( 0 H6! I "XP@ @+M lWq +UM <>T>MM(4wM^>XAP+(T @>P 6QAq ,n+uP>MtMA>(>Ps `>MAXTTAq f+[u Q+A^ * MX4@ `>X (4`>M[uP'4VA>P (4@ `>M[uP'4VA>P 6QAtbzUX[uA "'uP>4@ >X4>M lWq M'TAUX[u> 6X4V&4zA> X4 >X4>P J>P+4U+w(4w ^( >Pz+MM>4q4U" 8"YiU\\h'"hPU==M;Y"; #"h g N ">P@>4 +UM 6Pw>`4XMM> $14 <>P>[u4(4wMtM[uPXAA>4 +(z @>T H>w> ^(P 6PTXAAU(4w @>P 6QAQ[u(U@ @>zX4X>PAq QX> @X>4>4 $1P+UU>T +UM ?4V4&-z(4wM-(4VA z&P M1U[u> 6QAJ1PM[uPXzA>4Y @X> @X> <>T>MM(4wMtwP(4@U+w> @>P 6QAq `>P&uP>4q B( p4u+UA (4@ <>@>(A(4w @>P X4 K ) $>P">4@>A>4<>wPXzz>Z7 6X4V&4zA>Y Mq ?4Tq y\)Y7 Q(TT> @>P 6X4V&4zA>Y Mq ?4Tq yx\ zqY7 3>M+TA`>AP+w @>P 6X4V&4zA>Y Mq ?4Tq yEyY7 6X4V1TT>4Y Mq ?4Tq :\\Y :\*Y7 ^( $>PMA>(>P4@>M 6X4V1TT>4Y Mq ?4Tq :y\ zqY7 A+PXzUX[u> 6QAqY Mq ?4Tq ::\Y7 z>MA^(M>A^>4@> 6QAqY Mq ?4Tq ::\q

Nn 8"#"MPM;Y #"h g N U= JAW="; #"i 1U;?7==";hPW"7iU";

Ao 1;P/U&?>M;Y #"h 1U;?7==";h'"YiU\\h U; #"; \iLW"i"; 1IP.9X> zP&u>P>4 6QA3 z1UwA>4 A>XUM @>P S>X4$>PT/w>4M^(w+4wMAu>1PX>Y @X> @X> 9Xztz>P>4^ ^"XM[u>4 +UU>4 J>PT/w>4M^(w'4w>4 (4@ +UU>4 J>PT/w>4M+`w'4w>4 >X4>M`>MAXTTA>4 B>XAP+(TM +UM 6X4V1TT>4 `>u+4@>UA ,Mq 6X4zq 6QAq ?4Tq .)s (4@A>XUM @>P a(>UU>4Au>1PX>Y @X> 6X4V&4zA> +(M `>MAXTTA>4 a(>UU>4 `>MA>(>PA ,Mq6X4zq 6QAq ?4Tq ..sq

g N ?4Tq :72 ?q ?UUw>T>X4> 6PU'(A>P(4w>4

2

Page 23: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

4Ah _i"MXn 1IP.% 9X> a(>UU>4Au>1PX> U+w @>4 `XM ^(T *.q*q.2)\ w>UA>4@>46QA3 @>P @>(AM[u>4 <(4@>MMA++A>4 TXA ?(M4+uT> @>P 0+4M>MA'@A> ^(wP(4@>Y`>M14@>PMY ">44 +([u 4X[uA $/UUXw V14M>m(>4AY @>T -P>(vq 6QA3 $q )xqEq.:2.qK E ^'uUA> $X>P 0+(-Am(>UU>4 +(zY X44>Pu+U` @>P>4 W>@> "XPAM[u+zAUX[u> 6X4u>XA >Xt4> a(>UU> z&P MX[u `XU@>A>Y ^< @X> >X4^>U4> l+-XA+Uz1P@>P(4wq 9X> a(>UU> T(MMA>+T n+uP>M+4z+4w `>MA+4@>4 u+`>4 ,K 2sq QX> UX>z>PA> @>4 S1u>PAP+wY +(M @>T MX[u4+[u ?`^(w @>P X4 K : ?`Mq . `>^>X[u4>A>4 Hl @>P S>X4>PAP+w >Pw+`q 9X> Q(TtT> @>P S>X4>PAP'w> +UU>P >X4>P `>MAXTTA>4 b>PM14 ^(MA>u>4@>4 6X4V1TT>4Mtm(>UU>4 `XU@>A> @+M S1u>X4V1TT>4Y 4+[u ">XA>P>4 ?`^&w>4 w>Tq K : ?`Mq ) 7^O 'u4UX[u >X4Xw>4 u>(AXw>4 Q? 7 >Pw+` MX[u @+M MA-zUq 6X4V1TT>4q4Ah J1IP. Kn N9nOn39N) z1UwA> wP@Mq @>P S>X4$>PT/w>4M^(w+4wMAu>1PX>Y W>@1[uTXA `>AP'[uAUX[u>4 9(P[u`P>[u(4w>4 ,<>wPq 6QA3 .2)yY ).I A2412HY 6QA3 .2)yYx2xsq4Ah 1IP. 39N[ `>M[uP'4VA> MX[u +(z @X> 6Pz+MM(4w $14 +[uA 6X4V(4zAM+PA>4,K Es (4@ z1UwA> M1 >X4>T M1wq -P+wT+AXM[u>4 6X4V1TT>4M`>wPXzz ,Mq ?4Tq .\sq4Ah 1IP. 39OZ `>uX>UA @X> h>Au1@> @>M 6QA3 .2)y `>XY (4A>P P>@+VAX14>UU>P<>M[uP'4V(4w +(z MX>`>4 6X4V(4zAM+PA>4 (4@ 4(4T>uP N4A>PM[u>X@(4w ^"XtM[u>4 @>4 <>wPXzz>4 i6X4V&4zA>g (4@ i6X4V1TT>4gq i9>P <>wPXzz @>M 6X4V1TtT>4M "XP@ $X>UT>uP XT 3>M>A^ +(MM[uUX>vUX[u X4 >X4>P z&P @X> B">[V> @>P <>tMA>(>P(4w T/wUX[uMA w>>Xw4>A>4 H>XM> (TwP>4^Ag ,<>wPq ^q 6QA3 .2*x SQA<Uq.2*yY *xsq

B(P 64A"X[VU(4w @>M w>UA>4@>4 6X4V1TT>4M`>wPXzzM Mq +([u B"1M"@8 X4 B"1M"@8C,UMS=C*=RP=4Y fX>@>Pw+4w 1@>P f>(1P@4(4w @>M @>(AM[u>4 6X4V1TT>4MA>(>PtP>[uAMkY .2:yY 2) zqI )U4SY 9QAn3 *x ,)\..sY .. zzqI Mq z>P4>P ?4Tq E: (4@ 6X4zq 6QAq?4Tq .\7.Gq

p4 S>X4z1PT z1UwA>4 +UU>P@X4wM +([u @X> zP&u>P>4 6QA3 V>X4>P 6X4V1TT>4MtAu>1PX>Z Q[u14 `>XT -P>(vq 6QA3 $14 .:2. >P"X>M MX[u @X> P>X4> a(>UU>4Au>1PX>+UM ^( >4wq QAzP>X "+P ^< w>Tq K G -P>(vq 6QA3 $14 .:2. >X4> 64AM[u'@Xw(4w z&P@X> @(P[u 3>M>A^ >P^"(4w>4> 6X4MA>UU(4w >X4>P 5+`PXV+AX14 ,dJ3QAq <@q .*Y)x*sI >X4> 64AM[u'@Xw(4w z&P @X> $1P^>XAXw> ?(zw+`> >X4>P ?4MA>UU(4w +UM ?P`f,dJ3QAqY ^XAq /OP !=4PO.Y 9+M -P>(vXM[u> 6QA3Y :q ?(zUq .2.*Y K G S4q :sq 9X>J>PT/w>4M^("+[uMAu>1PX> "+P (Tw>V>uPA ^( ">XAY @+ MX> `>X V14M>m(>4A>P ?4t">4@(4w ^< +([u 6P`M[u+zA>4Y Q[u>4V(4w>4Y j1AA>PX>w>"X44> ,M1 K .. BXzzq x6QA3 .2)\sY 5(4@Y Q[u+A^Y 5X4@>PU1u4Y Q-1PA-P>XM> ,A2412HY 6QA3 .2)yY K ..S4q ).s (4@ @>PwU>X[u>4 ^(T 6X4V1TT>4 P>[u4>A>q <>X@> Ou>1PX>4 "+P>4 @+tu>P X4 P>X4>P 51PT z&P @X> -P+VAXM[u> ?4">4@(4w X4 >X4>T 6QA3 4X[uA $>P">4@t`+Pq

'o .">P";#"i 1U;?7==";h'"YiU\\?UM 9>zX4XAX14 @>M H1PA>M i6X4V1TT>4g `>^>X[u4>A ?`Mq x U>@XwUX[u @+M 6Pw>`t4XM >X4>M S>[u>4$1Pw+4wM ,Mq ?4Tq :\\sq 9X>M> <>wPXzzM`>MAXTT(4w @X>4A 4(P +UM?4V4&-z(4wM-(4VA XT S+uT>4 @>P A>[u4XM[u>4 6PTXAAU(4w @>P <>MA>(>P(4wMtwP(4@U+w>4Y 4X[uA +`>P ^(P <>MAXTT(4w @>M QA>(>Pw>w>4MA+4@M @>P 6QAq ?UU>Pt@X4wM U+MM>4 MX[u +(M K ) (4@ M>X4>P 64AMA>u(4wMw>M[uX[uA> ?4u+UAM-(4VA> @+z&P>4A4>uT>4Y ">U[u> <>@>(A(4w @>4 $>PM[uX>@>4>4 zX4+4^"XMM>4M[u+zAUX[u>4 6X4tV1TT>4M`>wPXzz>4 z&P @+M u>(AXw> 6QAS>[uA ^(V1TTAq 9+`>X ">P@>4 (4A>P@>T i6X4V1TT>4M`>wPXzzg @X> wP(4@U>w>4@>4 H>PA(4w>4 @>M 3>M>A^w>`>PM ^(P<>MAXTT(4w @>M QA>(>Pw>w>4MA+4@M @>M 6QA3 $>PMA+4@>4q_iAY=APUh&W"i 1U;?7==";h'"YiU\\% 9+M u>(AXw> 6QA3Y @+M +(z @>T 6QA3.2*x `+MX>PAY U'MMA MX[u uX4MX[uAUX[u @>M 6X4V1TT>4M`>wPXzzM `P([uU1M +(z @+M

1 )*

pJq <>@>(A(4w ?4Tq 27.\ g N

.\

Page 24: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 )x ^Hc=:

6QA3 .2)y ^(P&[Vz&uP>4q Q1 u>XvA >M X4 @>P <>wPq ^(T 6QA3 .2*x ,SQA<Uq .2*yY** _*x]sZ

i9>P 6X4V1TT>4M`>wPXzz @>M 4>(>4 6X4V1TT>4MA>(>Pw>M>A^>M XMA XT H>M>4AUX[u>4@>P wU>X[u> "X> @>P @>M `XMu>PXw>4 6X4V1TT>4MA>(>Pw>M>A^>Mq ?([u @+M 4>(> 6X4V1TtT>4MA>(>Pw>M>A^ u+A MX[u V>X4>P @>P ^+uUP>X[u>4 j>uPT>X4(4w>4 &`>P @>4 -PX$+A"XPAtM[u+zAUX[u>4 6X4V1TT>4M`>wPXzz +4w>M[uU1MM>4qg

?` @>T 6QA3 .2)y "1UUA> MX[u @>P 3>M>A^w>`>P $14 "XMM>4M[u+zAUX[u>4 j>uPtT>X4(4w>4 U/M>4 (4@ $>PMA+4@ @>4 6X4V1TT>4M`>wPXzz -P+wT+AXM[u ,<>wPqY^(T S>w6Y SO9P([VMq pppq H+uU->PX1@> .2)xC.2)y fPq G2xC:\)Y ). zzqs `^"q+UM "XPAM[u+zAUX[u>4 <>wPXzz ,M1 A2412HY 6QA3 .2)yY x2xsY ">XU MX[u @>P 6X4V1TtT>4M`>wPXzz +(z @X> +`M[uUX>v>4@> ?(z^'uU(4w $14 MX>`>4 ,.2)yZ +[uAs 6X4tV(4zAM+PA>4 `>M[uP'4V>q d`"1uU MX[u @>P 3>M>A^w>`>P TXA @>T 6QA3 .2)y `>t"(MMA $14 @>P @+T+UM @XMV(AX>PA>4 a(>UU>4Au>1PX> ,Mq 6X4zq 6QAq ?4Tq ..s (4@@>P S>X4$>PT/w>4M^(w+4wMAu>1PX> ,Mq 6X4zq 6QAq ?4Tq .)s AP>44>4 "1UUA>Y MX4@@>441[u X4 @>P B">XA>XU(4w @>P 6X4V(4zAM+PA>4 ,Mq ?4Tq y)\ zzqs 6U>T>4A> @>P'UA>P>4 6X4V1TT>4MAu>1PX>4 >4Au+UA>4Z 9X> 3>"X44>X4V(4zAM+PA>4 ,K ) ?`Mq .fPq .7*s >4AM-P>[u>4 T>uP @>P S>X4$>PT/w>4M^(w+4wMAu>1PX>Y @X> M1wq L`>PtM[u(MM>X4V(4zAM+PA>4 ,K ) ?`Mq . fPq x7Gs T>uP @>P a(>UU>4Au>1PX>q ?UU>P@X4wM"(P@>4 @X> 6X4V1TT>4MAu>1PX>4 4X[uA T>uP +UM ?(MU>w(4wMVPXA>PX(T z&P @+M6QA3 u>P+4w>^1w>4qbAi?P"U;?7==";hPW"7iU"% ?(M @>4 J1PM[uPXzA>4 @>M 6QA3Y X4M`>Mq +(M @>4 X4K ) +(zw>^'uUA>4 6X4V(4zAM+PA>4Y "(P@> +`w>U>XA>AY @+MM @+TXA 4(P @X> >4Aw>UAUXt[u> J>P">PA(4w $14 j>XMA(4w>4 ,HXPAM[u+zAMw&A>P4 1@>P 9X>4MAU>XMA(4w>4s +Th+PVA `>MA>(>PA ">P@>4 M1UU ,M1 $1P +UU>T B1MM=Y 9QAn3 .Y G _.E]sq 9X>M> M1wqh+PVA>X4V1TT>4MAu>1PX> ,Mq +(Mz&uPUq 6X4zq 6QAq ?4Tq .G M1"X> 'U22Q"PPY9+M h+PVA>X4V1TT>4Y .22)s "XP@ +([u +UM ?(MU>w(4wMVPXA>PX(T u>P+4w>^1w>4YM1 z&P @X> ?`wP>4^(4w ^( 4X[uA MA`+P>4 J>PT/w>4MT>uP(4w>4 ,Q[u>4V(4w>4(4@ 6P`M[u+zA>4Y Q-X>Uw>"X44>Y bP>XM>I uX>P^( +([u )U4SY 9QAn3 *x ,)\..sY .._.y]sY z&P @X> 6X4V&4zA>m(+UXzXV+AX14 ,$1:Q"U=4Y 6X4V&4zA>m(+UXzXV+AX14Y .22:Y*2 zqs (4@ X4M`>Mq z&P @X> 5P+w> @>P ->PM/4UX[u>4 B(P>[u4(4w $14 6X4V&4zA>4 ,Mq6X4zq 6QAq ?4Tq .Gsq 9+w>w>4 "XP@ @X> Ou>M> $>PAP>A>4Y 4(P 6P">P`M>X4V&4zA>,@uq 6X4V&4zA> @>P 6X4V(4zAM+PA>4 @>M K ) ?`Mq . fPq .7Es V/44A>4 3>w>4MA+4@@>P 6QAq M>X4q 9X> Ou>M> "XP@ @> U>w> U+A+ $>PAP>A>4 ,M1 IU4@88O; X4 IAFY K )S4q ? *E* zzqI IU4@88O; X4 5Q j+4wY )\.\Y xy. _xE)]s 1@>P +UM S>z1PTV14^>-A$>PMA+4@>4Y @+M @> U>w> z>P>4@+ >X4> <>M[uP'4V(4w +(z @X> 6P">P`M>X4V&4zA> `>twP&4@>4 M1UU ,M1 AN8P X4 5Q OX-V>Y .22yY *x* _*xE]sI $wUq ^( @X>M>T QAP>XA B"17M"@8 X4 5Q <>XMM>Y .22GY x\* _x.x]sq fX[uA>P">P`M>X4V&4zA> P>X[u>4 `>wPXzzUX[u$14 @>4 M1wq +`w>U>XA>A>4 6X4V&4zA>4Y 4'TUX[u MA++AUX[u>4 (4@ 4X[uA MA++AUX[u>4OP+4Mz>PU>XMA(4w>4 ,^< Q1^X+UuXUz>Y N4A>Pu+UAMU>XMA(4w>4Y +`>P +([u 6P`+4z'UU>sY(4@ M1wq ^(w>P>[u4>A>4 6X4V&4zA>4 ,M1wq XT-(A>@ X4[1T>sY 4'TUX[u @>T Q>U`MAt$>P`P+([u $14 H+P>4Y 9X>4MAU>XMA(4w>4 (4@ f(A^(4w>4Y "X> ^< @>P f(A^(4wMt">PA`>MA>(>P(4w @>P H1u4(4w XT >Xw>4>4 0+(MY `XM uX4 ^( @>P 51P@>P(4w 4+[u<>MA>(>P(4w @>M 5P>X^>XA4(A^>4M ,$wUq B"1M"@8 X4 5Q <>XMM>Y .22GY x\* _x.y zqT"f]sq ?([u u>(A> 41[u wXUAY @+MM @>P 3>M>A^w>`>P 4X[uA >X4>P @>P @P>X w>4+44tA>4 Ou>1PX>4 z1UwAY M14@>P4 4+[u "X> $1P -P+wT+AXM[u $1Pw>uA ,-U+MAXM[u )U4SY9QAn3 *x ,)\..sY .. _.y]I %40=P X4 5Q j+4wY )\.\Y yG _G\]sq

g N ?4Tq .\ ?q ?UUw>T>X4> 6PU'(A>P(4w>4

Page 25: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

On 8"#"MPM;Y #"h g N \Li A>>Y"="U;" 8"hP"M"iM;YhYiM;#h(P*" #"i 1U;V?7==";hP"M"i

Ao 8"hP"M"iM;Y ;A&W #"i c"UhPM;Yh\(WUY?"UP6X4> S>[uAMwP(4@U+w> z&P @X> <>MA>(>P(4w 4+[u @>P j>XMA(4wMz'uXwV>XA XMA K )4X[uA ^( >4A4>uT>4 ,^( S>[uAMwP(4@U+w> (4@ p4u+UA @X>M>M 3P(4@M+A^>M Mq 6X4zq6QAq ?4Tq yx\ zzqsq 9X> >MAUq <>T>MM(4wMwP(4@U+w> @X>4A +`>P 4+[u ,UMS=,9QAn3 yY . _2]s @+^(Y @X> j>XMA(4wMz'uXwV>XA ^( T>MM>4qp4M`>Mq @>P l+A+U1w @>P 6X4V(4zAM+PA>4 `>MAXTTA O+A`>MA'4@>Y `>X @>4>4 @>P3>M>A^w>`>P wP@Mq $14 >X4>P j>XMA(4wMz'uXwV>XAY QA>(>P4 ^( ^+uU>4Y +(Mw>u>4V+44q 9+w>w>4 z&uP>4 +`>P M[u14 @X> (4A>PM[uX>@UX[u>4 6X4V(4zAM>PTXAAU(4wMt+PA>4 @>M ?`Mq ) ,9(+UXMT(M @>P 6X4V(4zAM+PA>4Y Mq ?4Tq y)\I @+^( +(M W&4w>P>PB>XA +([u AN8PY 9QAn3 *\ ,)\\GsY .*s (4@ ^+uUP>X[u> ">XA>P> 9Xzz>P>4^X>P(4w>4@>M 6QA3 W> 4+[u 6X4V(4zAM+PA>4 @+^(Y @+MM @X> wU>X[u> j>XMA(4wMz'uXwV>XA 1zA(4A>PM[uX>@UX[u u1[u `>U+MA>A "XP@q 9>P 9(+UXMT(M @>P 6X4V(4zAM+PA>4 ,Mq?4Tq y)\ zzqs XMA 4+[u ,UMS= (4A>P @>T ?M->VA @>P <>MA>(>P(4w 4+[u @>P j>XMtA(4wMz'uXwV>XA 4X[uA ^( P>[uAz>PAXw>4 ,,UMS= X4 B"1M"@8C,UMS=C*=RP=4Y fX>@>Ptw+4w 1@>P f>(1P@4(4w @>M @>(AM[u>4 6X4V1TT>4MA>(>PP>[uAMkY .2:yY .*2I>`>4M1 AN8PY 9QAn3 *\ ,)\\GsY .* _.G]sq9X> ?`Mq .7* $>P"XPVUX[u>4 >X4> <>MA>(>P(4w 4+[u @>P 1`W>VAX$>4 j>XMA(4wMtz'uXwV>XAY @X> ?`Mq x (4@ y P>w>U4 @X> ?`^X>u`+PV>XA $14 ?(Mw+`>4Y @X> @X> M(`tW>VAX$> j>XMA(4wMz'uXwV>XA `>P&[VMX[uAXw>4q?([u @+M X4 ?`Mq ) +4w>U>wA> f>AA1-PX4^X- ,Mq ?4Tq .xs XMA ?(MzU(MM @>M j>XMtA(4wMz'uXwV>XAMwP(4@M+A^>Mq

'o J"A>UhAPU7;h2iU;*U2.iM;#hAP*% 9X> 6QAq >Pz+MMA 4X[uA +UU> H>PAMA>Xw>P(4w>4Y M14@>P4 4(P $>P"XPVtUX[uA> ,P>+UXMX>PA>s J>PT/w>4MT>uP(4w>4 ,S>+UXM+AX14M-PX4^X- X"Qsq J>P"XPVUX[uAMX4@ J>PT/w>4MT>uP(4w>47 `>X @>4 3>"X44>X4V&4zA>4 ,?`Mq . fPq .7*s 4+[u @>T ,w>Tq K y ?`Mq . +UM

31< +([u z&P @X> >MAUq 3>"X44>PTXAAU(4w T+vw>`>4@>4s u+4@>UMP>[uAUX[u>4S>+UXM+AX14M-PX4^X-Y ">44 MX> @(P[u >X4>4 NTM+A^+VA ,<>"XPV(4w >X4>P jzwq1@>P j>XMA(4ws X4 6PM[u>X4(4w w>AP>A>4 MX4@ (4@

7 `>X @>4 L`>PM[u(MM>X4V&4zA>4 ,?`Mq . fPq x7Gs (4@ @>P L`>PM[u(MMP>[u4(4w4+[u K x ?`Mq * 4+[u @>T B(zU(MM-PX4^X-Y ">44 6X44+uT>4 X4 @X> J>Ptz&w(4wMT+[uA @>M QA-zUq w>U+4w>4 ,Mq K .. ?4Tq **sq

9X> 64AM[uq @>M 6QA3Y P>+UXMX>PA> J>PT/w>4MT>uP(4w>4 (4@ 4X[uA M[u14 `U1v>H>PAMA>Xw>P(4w>4 ^( >Pz+MM>4Y >4AM-PX[uA 4+[u IU4@88O; X4 IAFY K ) S4q ? 22@>T $>Pz+MM(4wMP>[uAUX[u>4 <>MA+4@MM[u(A^ ,?PAq .x 33sq p4 ?`Mq . zX4@>A @X>tM>M S>+UXM+AX14M-PX4^X- ,X"Qs X4 @>P J>P">4@(4w @>M <>wPXzzM i>P^X>UAg M>X4>3P(4@U+w> ,Mq ?4Tq yGsI X4M1z>P4 XMA >M ?(M@P([V @>M j>XMA(4wMz'uXwV>XAM-PX4^X-M,Mq ?4Tq ..sq9X> <>MA>(>P(4w (4P>+UXMX>PA>P H>PAMA>Xw>P(4w>4 V+44 +([u 4X[uA TXA @>P @(P[uH>PA>Pu/u(4w "+[uM>4@>4 <>U>Xu(4wMz'uXwV>XA w>P>[uAz>PAXwA ">P@>4 ,M1 +`>P3(A+[uA>4 @>P QAS>z1PTV1TTXMMX14 .2G.Y Q[uPXzA>4P>Xu> @>M <h5 0>zA .GY.2G. O^q ..C)ysY @>44 @X> 6QAq XMA V>X4> ij1T`+P@MA>(>Pg ,M1 ^(AP>zz>4@ F=47S=PU@8Y 9X> (4A>PM[uX>@UX[u>4 ?PA>4 @>P 6X4V&4zA>>PTXAAU(4w XT @>(AM[u>4 6X4tV1TT>4MA>(>PP>[uAY .2:)Y Eysq

1 )y

pJq <>@>(A(4w ?4Tq ..7.) g N

..

.)

Page 26: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 )E ^Hc=:

<Mh;AW=";% 9+ @+M 6QAS>[uA +`>P ^"XM[u>4 >MAqtP>U>$+4A>P 6P">P`M-u'P> (4@>MAUqtXPP>U>$+4A>P bPX$+AM-u'P> (4A>PM[u>X@>A ,^( @X>M>4 <>wPXzz>4 Mq ?4Tq E2s(4@ J>PT/w>4M">PAMA>Xw>P(4w>4Y X4M`>Mq J>P'(v>P(4wMw>"X44> XT bJ 4X[uA X4$1UU>T NTz+4w ,XT S+uT>4 @>P KK .GY )\Y )*s >Pz+MMA ">P@>4 ,^(T M1wq 9(+UXMtT(M @>P 6X4V(4zAM+PA>4 Mq ?4Tq y)\7y))sY T(MM @+M 6QAS>[uA MX[u>PMA>UU>4Y@+MM XT <J w>`XU@>A> MAXUU> S>M>P$>4 `>X L`>Pw+4w X4 @+M bJ +(zw>U/MA (4@ `>tMA>(>PA ">P@>4q 9+M 6QA3 >Pz+MMA @+u>P +([u 4X[uA P>+UXMX>PA> J>PT/w>4MT>utP(4w>4 X4 5'UU>4 @>P 64A4+uT> @(P[u <>">PA(4w TXA @>T O>XU">PA ,K x ?`Mq .Q+A^ )Y K E ?`Mq . fPq x Q+A^ .s (4@ X4 5'UU>4 @>P <>APX>`M+(zw+`> TXA @>T w>tT>X4>4 H>PA ,K .E ?`Mq *sq 9+P&`>P uX4+(M wX`A >M W>@1[u V>X4>4 +UUwq 3P(4@tM+A^Y @+MM MAXUU> S>M>P$>4 MA>AM `>MA>(>PA ">P@>4 T&MMA>4Y ">44 MX> XuP> iJ>PMAPXt[V(4wg XT >MAqtP>U>$+4A>4 <>P>X[u $>PU+MM>4I TXA S>[uA u+A @X> SM-Pq >X4>4 +UUwqi64AMAPX[V(4wMwP(4@M+A^g +`w>U>u4A ,uX>P^( K x ?4Tq )\Esq JX>UT>uP `>@+Pz >Xt4> 9(P[u`P>[u(4w @>M S>+UXM+AX14M-PX4^X-M MA>AM >X4>P w>M>A^UX[u>4 3P(4@U+w>"X> XT 5+UU @>M ?(MM[uU(MM>M @>M @>(AM[u>4 <>MA>(>P(4wMP>[uAM w>Tq K x ?`Mq .Q+A^ * 1@>P @>M H>w^(wM w>Tq K E ?QA3qNTw>V>uPA V+44 +(z @X> J>PMA>(>P(4w >X4>M 64A4+uT>t 1@>P ?(zw+`>w>"X44M@(P[u 51PAz&uP(4w @>P <([u">PA> MA+AA @>M ?4M+A^>M $14 O>XU">PA 1@>P w>T>Xt4>4 H>PA XT H>w> @>P M1wq A>U>1U1wXM[u>4 S>@(VAX14 ,Mq 6X4zq 6QAq ?4Tq EE.+6s $>P^X[uA>A ">P@>4Y ">44 MAXUU> S>M>P$>4 @>P <>MA>(>P(4w 4X[uA >4Aw>u>4V/44>4 ,^< `>X L`>Pw+4w $14 `>APX>`UX[u>P 6X4V&4zA>>P^X>U(4w ^(P jX>`u+`>P>XYMq ?4Tq x*\sq

&o a7=U;A>/"iP2iU;*U2p4 K ) XMA @X> 6X4V1TT>4M`>MA>(>P(4w +UM 3>U@P>[u4(4w +4w>U>wAq f+[u @>PSM-Pq @>M <50 `>P(uA @+M 6QA3 +(z >X4>T 41TX4+U>4 6X4V&4zA>`>wPXzz (4@4X[uA +(z >X4>T M1wq $+U1PXMX>PA>4 6X4V&4zA>`>wPXzzY @>P +(z @>4 J>PV>uPM">PA@>M 3>U@>M +`MA>UUA ,<50 $q )GqEq.22E 7 Jppp < .\)C2yY <50CfJ .22EY 2).Y ^(6X4V&4zA>4 +(M l+-J>PTqI $q .Gq.q.2:\ 7 pJ S .yECGGY <QA<Uq p .22EY x*xY ^(6X4V&4zA>4 +(M 3>">P`>`>APX>`sq B(T f1TX4+U">PA-PX4^X- XT 6X4^>U4>4 Mq6X4zq 6QAq ?4Tq yy\q

#o a"PP72iU;*U2p4 ?`Mq ) XMA @+M M1wq 1`W>VAX$> f>AA1-PX4^X- z>MAw>U>wAI @+P(4A>P "XP@ >X4> <>tMA>(>P(4w $14 f>AA1>X4V&4zA>4 ,S>X4>X4V&4zA>4s $>PMA+4@>4 ,Mq ?4Tq y\*sqp4 ?`Mq x7y XMA @X> ?`^X>u`+PV>XA $14 ?(z">4@(4w>4 w>P>w>UAY @X> ^(P 6~XMA>4^tMX[u>P(4w @>M QA-zUq (4@ ^(T N4A>Pu+UA M>X4>P 5+TXUX> >Pz1P@>PUX[u MX4@q 9X>M>MM1wq M(`W>VAX$> f>AA1-PX4^X- XMA ?(MzU(MM @>M 3P(4@M+A^>M @>P <>P&[VMX[uAXw(4wM(`W>VAX$>P j>XMA(4wMz'uXwV>XA ,Mq uX>P^( ?4Tq y\* (4@ 6X4zq 6QAq ?4Tq yx\ zzqsqB(P 9(P[u`P>[u(4w @>M f>AA1-PX4^X-M XT 6QA3 Mq ?4Tq y\*q

"o .iM;#hAP* #"i f;#UKU#MA>'"hP"M"iM;Y<>MA>(>P(4wM>X4u>XA XMA XT 6QA3 @+M p4@X$X@((Tq 9X> 6X4V&4zA> (4@ @+M ^( $>PtMA>(>P4@> 6X4V1TT>4 ">P@>4 z&P @X> >X4^>U4> 4+A&PUX[u> b>PM14 >PTXAA>UA (4@+([u 4(P `>X XuP `>MA>(>PA ,+(Mz&uPUq B"[email protected] 9QAn3 *x ,)\..sY *y _*:]sq 9X>Mz1UwA M1"1uU +(M K .Y @>P `>MAXTTAY ">P >MA-zUq XMAY "X> +([u +(M K ) ?`Mq .Y @>P+(z 6X4V&4zA> i@>M QA>(>P-zUX[uAXw>4g +`MA>UUAq 9>P i3P(4@M+A^ @>P p4@X$X@(+Ut`>MA>(>P(4wg XMA +([u `>X 6u>w+AA>4 (4>X4w>M[uP'4VA @(P[u^(z&uP>4 ,<J>Pz3$q .Gq.q.2yG 7 . <$j xCyxY <QA<Uq p .2yGY .2*I G"P:Y 9X> <>T>MM(4wMwP(4@U+w>@>P 6X4V1TT>4MA>(>PY .2::Y E)xsq p4 @X>M>T <>P>X[u MA>u>4 MX[u 6u>U>(A> "X>

g N ?4Tq .)7.y ?q ?UUw>T>X4> 6PU'(A>P(4w>4

.*

.x

.y

Page 27: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

5P>T@> w>w>4&`>P ,<50 $q )*q:q.222 7 3PQ .C2GY 5S .222Y ..EGsq 9>T >4AtM-P>[u>4 K ) (4@ KK )EY )E` TXA >X4>P ^(4'[uMA w>AP>44A>4 6X4V&4zA>>PTXAAU(4w(4@ @>P @+44 ">XA>P>4 <>u+4@U(4w i"X>g >X4 QA-zUq ,<J>Pz3 $q )yq.q.2G) 7 .<$j *\CE2Y <QA<Uq p .2G)Y *)ysqJwUq X4M`>Mq @>4 H1PAU+(A @>M K )E`Z

i<>X @>P B(M+TT>4$>P+4U+w(4w $14 6u>w+AA>4 ">P@>4 @X> 6X4V&4zA>Y @X> @X> 6u>w+AtA>4 >P^X>UA u+`>4Y ^(M+TT>4w>P>[u4>AY @>4 6u>w+AA>4 w>T>X4M+T ^(w>P>[u4>A (4@Y M1t">XA 4X[uAM +4@>P>M $1Pw>M[uPX>`>4 XMAY @X> 6u>w+AA>4 M1@+44 w>T>X4M+T +UM QA-zUq `>tu+4@>UAqg

B(P 5+TXUX>4`>MA>(>P(4w +UUwq Mq 6X4zq 6QAq ?4Tq y7Gq

\o I,;PW"PUh&W" 1U;?7==";hP"M"i M;# I&W"#M>";'"hP"M"iM;Y<XM ^(T N4A>P4>uT>4MA>(>PP>z1PTw>M>A^ )\\: ,Mq ?4Tq ys "+P K ) +([u ?(Mt@P([V @>P O+AM+[u>Y @+MM >M MX[u `>X @>P 6QAq (T >X4> M}4Au>AXM[u> QA>(>P u+4@>UtA>q 3>T'v K ) ?`Mq * "+P @X> Q(TT> +UU>P 6X4V&4zA> z&P @X> <>T>MM(4wMwP(4@tU+w> T+vw>`UX[uq 9X>M wXUA 4+[u 6X4zq @>P ?`w>UA(4wMA>(>P 4(P 41[u>X4w>M[uP'4VAq HX> MX[u +([u +(M ?`Mq y` >PwX`AY MX4@ @X> 6X4V&4zA> +(M l+-XA+Ut$>PT/w>4 wP@Mq 4X[uA T>uP X4 @X> <>T>MM(4wMwP(4@U+w> >X4^(`>^X>u>4 (4@ `XUt@>4 @+TXA >X4> >Xw>4> Q[u>@(U> XT S+uT>4 @>P 6QAq 9X> ?`w>UA(4wMA>(>P "+P$1T 3>M>A^w>`>P >X4w>z&uPA "1P@>4Y (T @X> `>MA>u>4@>4 J1UU^(wM@>zX^XA> `>X6X4V&4zA>4 +(M l+-XA+U$>PT/w>4 ^( P>@(^X>P>4 ,$wUq F13URY 5S )\.\Y .x2I @1PA+([u ^(P J>Pz+MM(4wMT'vXwV>XAsq N4A>P M}MA>T+AXM[u>4 3>MX[uAM-(4VA>4 XMA @X>9(P[u`P>[u(4w @>P M}4Au>AXM[u>4 6QAq ^( VPXAXMX>P>4 ,>`>4M1 G"P: X4 ,UMS=CG"P:Y QA>(>PP>[uAY )\q ?(zUq )\.\Y K 2 S4q y\y zzqsq J>Pz+MM(4wM"X@PXw XMA MX> X4@>M4X[uA ,>`>4M1 #@S8O;;Y 5S )\\GY 2:2I +4@>PM #P:RU3@8Y QA(H )\\GY )).I +(Mtz&uPUq 41[u uX>PY ?4Tq y*. zzqsq

Zn 8"#"MPM;Y #"h g N \Li #U" HAP'"hPA;#h=(XUY?"UP p."h"P*=(XUY?"UPo#"i 1U;?7==";h'"hP"M"iM;Y M;# #U" c"Wi" K7= 1U;?7==";hP"M"iVPAP'"hPA;#

9>P 3P(4@M+A^ @>P O+A`>MA+4@MT'vXwV>XA @>P <>MA>(>P(4w `>M+wAY @+MM @X> <>tMA>(>P(4w @X> J>P"XPVUX[u(4w >X4>M w>M>A^UX[u>4 O+A`>MA+4@M ,$wUq K *: ?ds >Ptz1P@>PA ,Mq 6X4zq 6QAq ?4Tq y.)7y.Gsqf+[u @>P iVU+MMXM[u>4 j>uP> $1T QA>(>PA+A`>MA+4@g ,<>^>X[u4(4w 4+[u A2OR7R=P.=4SY QAJWq .2:2Y ).2s "XP@ @X>M>P @(P[u T>uP>P> 6U>T>4A> `>MAXTTAZ @(P[u>X4> M(`W>VAX$> Q>XA> ,@X>M> P>w>UA K .sY >X4> 1`W>VAX$> Q>XA> ,@X>M> P>w>UA K )sY @X>J>PV4&-z(4w ^"XM[u>4 M(`W>VAX$>P (4@ 1`W>VAX$>P Q>XA> ,+UM1 @+M bP1`U>T @>PB(P>[u4(4wY Mq ?4Tq ..*sY M1"X> @>4 QA>(>PA+PXz ,Mq 6X4zq 6QAq ?4Tq E*.I M1+([u M[u14 X=P3=RY QA>(>PP>[uAY .2)xY .E zzqsq ?(M @X>M>P M1wq VU+MMXM[u>4 j>uP>u+A 4+T>4AUX[u X=4Q"PP7'UR;4U=> )"J=4 >X4> M1wq iQA(z>4`+(U>uP>g ,)"J=4CF0RR=4Y << .2G:Y . zzqs >4A"X[V>UAY @X> MX[u +`>P U>A^AUX[u 4X[uA @(P[uM>A^>4V144A>q 6X4>4 ">XA>P>4 @Xzz>P>4^X>P>4@>4 ?4M+A^ u+A C"1R IU4@88O; TXA M>X4>P@P>XwUX>@PXw>4 O+A`>MA+4@MU>uP> >4A"X[V>UA ,$wUq IU4@88O; X4 IU4@88O;Y Fpq6QA3Y K ) S4q G zzqsq 9+4+[u `>MA>uA @>P X4 K ) ?`Mq . w>P>w>UA> 3P(4@A+A`>MA+4@@>M MA>(>P`+P>4 6X4V1TT>4M +(M @P>X A+A`>MA+4@M`>wP&4@>4@>4 h>PVT+U>4Z9>P B(MA+4@MA+A`>MA+4@ $>PV/P->PA MX[u X4 @>4 MX>`>4 6X4V(4zAM+PA>4 (4@ z&uPA^( >X4>P S>[uAz>PAXw(4w @>P <>MA>(>P(4w +(M @>P f(A^(4wMT/wUX[uV>XA @>P w>tT>X4M[u+zAUX[u `>P>XAw>MA>UUA>4 6P">P`MT/wUX[uV>XA>4q 9>P 0+4@U(4wMA+A`>MA+4@`>M+wAY @+MM 4(P @>PW>4Xw> +UM QA>(>PM[u(U@4>P X4 <>AP+[uA V1TTAY @>P @X> 6Pt

1 )G

pJq <>@>(A(4w ?4Tq .y7.G g N

.E

.G

Page 28: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 ): ^Hc=:

">P`MwP(4@U+w> +([u A+AM'[uUX[u w>4(A^A u+Aq 9>P 6Pz1UwMA+A`>MA+4@ M[uUX>vUX[u`PX4wA ^(T ?(M@P([VY @+MM @>P <>MA>(>P(4w 4(P @X> V14VP>A >P^X>UA>4 6X4V&4zA>(4A>PUX>w>4q4U" G;P"ih&W"U#M;Y K7; IP"M"iY"Y";hPA;# M;# IP"M"i'"="hhM;YhYiM;#V>AY"% H'uP>4@ @+M QA>(>PM(`W>VA @>P 6QAq X4 K . `>MAXTTA XMAY P>w>UA K ) @X> 1`tW>VAX$> Q>XA> @>M QA>(>PA+A`>MA+4@MY @X>M> U'MMA MX[u X4 ^">X>PU>X 0X4MX[uA [u+P+VA>tPXMX>P>4Z7 m(+UXA+AX$ ,@>T 3P(4@> 4+[us +UM QA>(>Pw>w>4MA+4@ ,QA>(>P1`W>VAs (4@7 m(+4AXA+AX$ ,@>P 0/u> 4+[us +UM QA>(>P`>T>MM(4wMwP(4@U+w>qK ) P>w>UA X4 ?`Mq . @>4 QA>(>Pw>w>4MA+4@ ,i6X4V&4zA>Y @X> @>P QA-zUq >P^X>UAgY Mq?4Tq y\s (4@ X4 ?`Mq )7y @X> X4 T>uP>P>4 QA(z>4 ^( >PTXAA>U4@> QA>(>P`>T>MtM(4wMwP(4@U+w> z&P @X> A+PXzUX[u> 6QAq ,?`Mq EsY 1u4> @+`>X +`>P >X4> VU+P> `>twPXzzUX[u> OP>44(4w ^"XM[u>4 QA>(>P1`W>VA (4@ <>T>MM(4wMwP(4@U+w> ^( $>Pt+4V>P4q pT 6QAS>[uA XMA M>XA W>u>P MAPqY 1` >M >X4>P N4A>PM[u>X@(4w ^"XM[u>4QA>(>Pw>w>4MA+4@ (4@ QA>(>P`>T>MM(4wMwP(4@U+w> `>@+Pzq

J>P4>X4>4@ M[u14 A2412H ,K . 6QA3 .2)y ?4Tq ..Z i<>X >X4>P >[uA>4 6QAq z+UU>4 3>tw>4MA+4@ (4@ <>T>MM(4wMwP(4@U+w> ^(M+TT>4gsY `>W+u>4@ )=@S=4 ,9X> 3P(4@U+w>4@>P 6X4V1TT>4MA>(>PY .2x\Y K :+Y @>P +UU>P@X4wM +4T>PVAY i@+v >M MX[u 4X[uA (T `>twPXzzUX[u M[u+Pz w>AP>44A> 3>`X>A> u+4@>UAgsZi3>w>4MA+4@ @>P 6QAq XMA 8 @X> $14 >X4>P b>PM14 X44>Pu+U` >X4>P w>"XMM>4 B>XAM-+44>+(z @>T $14 @>T 3>M>A^ `>^>X[u4>A>4 3>`X>A ,6X4V(4zAM+PAY Q14@>P+(Mw+`>4s +(Mtw>"X>M>4> "XPAM[u+zAUX[u> lP+zAg ,+4 +4@>P>P QA>UU> M-PX[uA )=@S=4 MA+AA $14 i"XPAtM[u+zAUX[u>P lP+zAg $14 i"XPAM[u+zAUX[u>P j>XMA(4wMz'uXwV>XAg ,)=@S=4Y 9X> 3P(4@U+w>4@>P 6X4V1TT>4MA>(>PY .2x\Y K 2sq i<>T>MM(4wMwP(4@U+w> MX4@ @X> XT B>XAP+(T >P^X>UtA>4 6X4V&4zA> +`^wUq @>P Q14@>P+(Mw+`>4gq

9>P M1wq VU+MMXM[u>4 j>uP> $1T QA>(>PA+A`>MA+4@ ,Mq1qs >4AM-PX[uA >MY V>X4>4 >Ptu>`UX[u>4 N4A>PM[uX>@ ^"XM[u>4 QA>(>Pw>w>4MA+4@ (4@ QA>(>P`>T>MM(4wMwP(4@tU+w> ^( T+[u>4 (4@ `>X@> XT 6X4V1TT>4M`>wPXzz i^(M+TT>4z+UU>4g ^( U+MM>4Y+([u ">44 @+`>X ^"XM[u>4 i/V141TXM[u>T 6X4V1TT>4g +UM QA>(>Pw>w>4MA+4@(4@ i@XM-14X`U>T 6X4V1TT>4g +UM QA>(>P`>T>MM(4wMwP(4@U+w> @Xzz>P>4^X>PA"XP@ ,M1 >A"+ G"P: X4 ,UMS=CG"P:Y QA>(>PP>[uAY )\q ?(zUq )\.\Y K 2 S4q x\ zqsq9X> M1wq QA(z>4`+(U>uP> ,Mq(qs T+[uA @+w>w>4 >X4> M1U[u>4 N4A>PM[uX>@Y X4@>TMX> +UM QA>(>Pw>w>4MA+4@ @>P 6QAq >X4> 6P">P`MA'AXwV>XA ,)"J=4Y << .2G:Y . zzqI<< .2::Y . zzq _.x. zzqY ).* zzq]s 1@>P 6X4V&4zA>>P^X>U(4wMA'AXwV>XA ,A2ORR=P.=4SYQAJWq .2:2Y ).G _)): zzq]s +4MX>uAq 3>T>X4A MX4@ @+TXA i@X> X4 K ) ?`Mq . fPq .7G+(zw>^'uUA>4 O'AXwV>XA>4gY +(M @>4>4 @>P QA-zUq M>X4> 6X4V&4zA> >P^X>UA ,M1 )U=47:"P3Y 6X4V1TT>4MA>(>PY Eq ?(zUq .22)Y EsI (6 XMA `>MM>P $14 j>XMA(4wM>PMA>UU(4w^( M-P>[u>4Y @+ 6X4V&4zA> 4X[uA 4(P @(P[u O'AXwV>XA>4Y M14@>P4 +([u @(P[u 9(Ut@>4 (4@ N4A>PU+MM>4 >P^X>UA ">P@>4 V/44>4q<>^1w>4 +(z @>4 QA>(>Pw>w>4MA+4@ U+MM>4 MX[u >X4> ,@>P QA(z>4`+(U>uP> >4AM-P>t[u>4@>s M1wq 6P">P`MA'AXwV>XAMAu>1PX> XQ$q )"J=4 ,<< .2G:Y .s (4@ >X4> ,@>P VU+MtMXM[u>4 O+A`>MA+4@MU>uP> >4AM-P>[u>4@>s i6X4V1TTT>4MAu>1PX>g ,M1 >PMAT+UM)"J=4Y << .2::Y ) (4@ 54q ys (4A>PM[u>X@>4q 9>P 3>w>4M+A^ "XP@ +(zw>u1`>4Y">44 T+4 @>4 QA>(>Pw>w>4MA+4@ X4 >X4>T j>XMA(4wMA+A`>MA+4@ MX>uAY @>P @>4j>XMA(4wM>Pz1Uw ,@X> >P^X>UA>4 6X4V&4zA>s TXA >X4`>^X>uA ,>Pz1UwMm(+UXzX^X>PA>P0+4@U(4wMA+A`>MA+4@sq 6M XMA (6 4(P >X4> 5P+w> @>P B">[VT'vXwV>XAY 1` T+4@>4 0+4@U(4wMA+A`>MA+4@ 1@>P @>4 >P^X>UA>4 6Pz1Uw 1@>P `>X@> +UM QA>(>Pw>w>4tMA+4@ +(zz+MMA ,Mq ?4Tq y. (4@ y: T"fsq

g N ?4Tq .G ?q ?UUw>T>X4> 6PU'(A>P(4w>4

Page 29: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

En .">PM;Yh'"i"U&W #"h g N

3n aAPLi>U&W" M;# @MiUhPUh&W" _"ih7;";Q_"ih7;";Y"h">>h&WA\P";

aAPLi>U&W" _"ih7;";% K ) `>MAXTTA z&P +UU> 4+[u K . @>P 6QAq (4A>PUX>w>4@>44+A&PUX[u>4 b>PM14>4Y @X> `>M[uPq 1@>P (4`>M[uPq MA-zUq MX4@Y @>4 NTz+4w @>M<>MA>(>P(4wMw>w>4MA+4@M (4@ @>4 <>MA>(>P(4wM^>XAP+(T @>P 6QAq! .Gd H6%mc$Rdi EKlW:i wXUA K ) z&P @+M H>UA>X4V1TT>4 ,Mq ?4Tq :.sq! .Gd %mc$Rdi EKlW:i wXUA K ) 4(P z&P X4U'4@q 6X4V&4zA> XQ$q K x2I z&P @X> 6PTXAAU(4w@>M ^( $>PMA>(>P4@>4 6X4V1TT>4M w>`>4 @X> J1PM[uPXzA>4 @>P KK y\ (4@ y\+@>T K ) $1P ,Mq ?4Tq :.sqd5i2"ih&WA\P";$ _"ih7;";K"i"U;UYM;Y";$ E"i=5Y";h=Ahh";% L`>P K :?`Mq . lQA3 wXUA K ) +([u z&P lQA-zUqI +([u z&P MX> MX4@ 4(P 6X4V&4zA> +(M @>4MX>`>4 X4 ?`Mq . +(zw>^'uUA>4 6X4V(4zAM+PA>4 MA-zUq f+[u @>T 03< `([uz&utP(4wM-zUX[uAXw> lQA-zUq u+`>4 MA>AM 6X4V&4zA> +(M 3>">P`>`>APX>` ,K : ?`Mq )lQA3sq 0+A >X4> 4+[u K y MA`>zPq l/P->PM[u+zA XQ$q K y ?`Mq . fPq yY GY 2Y .EY .2(4@ )) lQA3 T>uP>P> "XPAM[u+zAUX[u> 3>M[u'zAM`>APX>`>Y M1 ">P@>4 @>P>4 6X4tV&4zA> w>M14@>PA >PTXAA>UA ,<50 $q )Gq*q.22. 7 p S *.C:2Y <QA<Uq pp .22)Y .\*s(4@ @+44 ^(M+TT>4w>z+MMAI @+TXA XMA +([u >X4 J>PU(MA+(MwU>X[u T/wUX[uY +4@>PM+`>P `>X <>APX>`>4 w>">P`UX[u>P ?PA ,SG (4@ 0G lQAS )\\xsq B(T lP>XM @>PQA-zUq $wUq 6X4zq 6QAq ?4Tq xI ^(T M+[uUX[u>4 3>UA(4wM`>P>X[u Mq @>4 L`>P`UX[VX4 ?4Tq .I &`>P @+M J>Pu'UA4XM ^( +4@>P>4 J1PM[uPXzA>4 Mq ?4Tq )y7*yq_"ih7;";Y"h">>h&WA\P"; MX4@ V>X4> QA>(>PM(`W>VA> @>P 6QAq (4@ lQAqY "1uU+`>P 6X4V&4zA>>P^X>U(4wMt (4@ t>PTXAAU(4wMM(`W>VA> ,Mq K . ?4Tq ))sq 9>P $14Xu4>4 VP+zA P>[uAUX[u>P J>PM>U`MA'4@Xw(4w $>P"XPVUX[uA> 6QAO+A`>MA+4@ TXA M>Xt4>4 h>PVT+U>4 (4@ @>P 6Pz1Uw ,@X> >P^X>UA>4 6X4V&4zA>s MX4@ $X>UT>uP @>4 3>tM>UUM[u+zA>P4 ,`>X @>4 3>"X44>X4V&4zA>4 +UM hXA(4A>P4>uT>P4Y K .y ?`Mq .Q+A^ . fPq )I K .* ?`Mq GI K .: ?`Mq xs +4A>XUXw ,Mq ?4Tq .EEs ^(^(P>[u4>4q

Nn <;/";#M;Y AM\ 1W"YAPP";

1W"YAPP";% ?([u `>X 6u>w+AA>4 XMA @>P i3P(4@M+A^ @>P p4@X$X@(+U`>MA>(>P(4wg(4>X4w>M[uP'4VA @(P[u^(z&uP>4q 9>T >4AM-P>[u>4 @X> M>XA @>T QA>(>P$>P>X4tz+[u(4wMw>M>A^ )\.. ,Mq ?4Tq ys 4(P 41[u ^">X $>PM[uX>@>4>4 51PT>4 @>P J>Pt+4U+w(4w @>M 6QA3Z7 @X> 6X4^>U$>P+4U+w(4w w>Tq K )E+I7 @X> B(M+TT>4$>P+4U+w(4w w>Tq K )E`q<>X W>@>P 51PT @>P J>P+4U+w(4w MX4@ @X> 6X4V&4zA> +(M @>4 MX>`>4 6X4V(4zAMt+PA>4 w>AP>44A ^( >PTXAA>U4q ?(z @>4 ">XA>P>4 QA(z>4 @>P 6PTXAAU(4w @>M ^$6wX`A >M z1Uw>4@> N4A>PM[uX>@>Z1U;*">K"iA;>AYM;Y Y"=n g NRA% jX>w>4 @X> @P>X J1P+(MM>A^(4w>4 @>M K )E $1P,(4`>M[uPq 6QAbzUX[uA z&P W>@>4 6u>w+AA>4Y 4X[uA @+(>P4@>M 3>AP>44AU>`>4 (4@J1PUX>w>4 @X>M>P J1P+(MM>A^(4w>4 ^( <>wX44 @>M JB 1@>P 6X4APXAA "'uP>4@ >Xt4>M JBsY M1 V+44 6X4^>U$>P+4U+w(4w w>"'uUA ">P@>4q 5&P K ) z1UwA @+P+(MY @+MMwP@Mq w>AP>44A> 6PTXAAU(4w @>M ^( $>PMA>(>P4@>4 6X4V1TT>4M >Pz1UwAY +`>P TXAz1Uw>4@>4 ?(M4+uT>4 4+[u K )E+ ?`Mq )ZQ14@>P+(Mw+`>4Y +(v>Pw>"/u4UX[u> <>U+MA(4w>4 (4@ @X> QA>(>P>PT'vXw(4w 4+[uK *y+ ">P@>4 4+[u @>T @(P[u @+M QA>(>P$>P>X4z+[u(4wMw>M>A^ )\.. ,Mq ?4Tq ys4>( w>z+MMA>4 K )E+ ?`Mq ) @>TW>4Xw>4 6u>w+AA>4 ^(w>P>[u4>AY @>P @X> ?(z">4t

1 )2

Jq 3>UA(4wM`>P>X[u ?4Tq .:7.2 g N

.:

.2

Page 30: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 *\ ^Hc=:

@(4w>4 "XPAM[u+zAUX[u w>AP+w>4 u+Aq ?(z ?4AP+w `>X@>P 6u>w+AA>4 V+44 +([u >X4>W> u'UzAXw> <>P&[VMX[uAXw(4w >Pz1Uw>4qBMhA==";K"iA;>AYM;Y Y"=n g NR'% H>w>4 @>M 3P(4@M+A^>M @>P p4@X$X@(+Ut`>MA>(>P(4w ">P@>4 @X> 6X4V&4zA> W>@>M 6u>w+AA>4 ^(4'[uMA w>AP>44A >PTXAA>UAqpT ?4M[uU(MM +4 @X> w>AP>44A> 6PTXAAU(4w @>P 6X4V&4zA> @>P 6u>w+AA>4 MX4@ @X>6X4V&4zA> z&P @>4 Q14@>P+(Mw+`>4+`^(w ^(M+TT>4^(z+MM>4q 9+M Q}MA>T @>PB(M+TT>4$>P+4U+w(4w ^"X4wA 4X[uA @+^(Y @X> 6X4V&4zA> @>P 6u>w+AA>4 `>P>XAM+(z @>P 6`>4> @>M 3>M+TA`>AP+wM @>P 6X4V&4zA> ^(M+TT>4^(z+MM>4q 9X> QA-zUqMX4@ 4+[u K )E` 4(P "X> >X4 QA-zUq ^( `>u+4@>U4Y ">44 @+M 3>M>A^ 4X[uAM +4@>P>M$1PM[uP>X`Aq ?(M @>T bPX4^X- @>P B(M+TT>4$>P+4U+w(4w z1UwA W>@1[uY @+MM @>PJ>PU(MA+(MwU>X[u ^"XM[u>4 @>4 6u>w+AA>4 wP@Mq (Tz+MM>4@ ^(U'MMXw XMAq p4 ?(Mt4+uT>z'UU>4 V+44 M1w+P >X4 u1PX^14A+U>P J>PU(MA+(MwU>X[u ^"XM[u>4 @>4 6u>w+AtA>4 `>P>XAM XT S+uT>4 @>P 6X4V&4zA>>PTXAAU(4w >Pz1Uw>4Y 4'TUX[u @+44Y ">44$>PP>[u4(4wM`>M[uP'4VA> J>PU(MA> 4+[u K .y ?`Mq x 1@>P K )+ +4M14MA>4 4X[uAT>uP +(Mw>wUX[u>4 ">P@>4 V/44>4 ,Mq ?4Tq yy*sq B(P ^"XM[u>4^>XAUX[u w>'4@>PtA>4 S>[uAMU+w> ,JB .2227JB )\\*Z ?`Mq * Q+A^ Et:sY X4M`>M14@>P> ^( @>P>4J>Pz+MM(4wMV14z1PTXA'AY Mq B"1M"@8C)N@S32U=:=RY 5S .222Y x:GI X"RR=4W"@8Y9QAS .222Y .)2* _.)2y]I A2"MM=4;=P>Y 9QAn3 )x ,)\\.sY *)2q 9>P $1T <50`>XT <J>Pz3 >X4w>P>X[uA> J1PU+w>`>M[uU(MM ,<50 $q Eq2q)\\E 7 Fp S )EC\xY<QA<Uq pp )\\GY .EGs "(P@> $14 @X>M>T +UM (4^(U'MMXw ^(P&[Vw>"X>M>4 ,<J>Pz3$q .)q.\q)\.\ 7 ) <$j y2C\EY 9< )\.\Y )xGEI Mq 41[u +(Mz&uPUq ?4Tq yE* zqsq8"h7;#"i" E"iA;>AYM;Y \Li #"; B"UPiAM= #"i 1W"h&W>U"XM;Y Y"=n g NR&%9X>M> J>P+4U+w(4wM+PA "(P@> @(P[u @+M QA>(>P$>P>X4z+[u(4wMw>M>A^ )\.. ,Mq?4Tq ys w>MAPX[u>4q

On <;/";#M;Y '"U <Mh>A;#h'"*U"WM;Y";

.iM;#h(P*>U&W wXUA K ) `>X (4`>M[uPq QA-zUq +([u z&P XT ?(MU+4@ $>P"XPVUX[uA>Q+[u$>Pu+UA>Y M1">XA MX[u +(M H1PAU+(A (4@ QX44 @>P 6X4^>U$1PM[uPXzA>4 4X[uAM+4@>P>M >PwX`A ,&`>P NTz+4w @>P QAbzUX[uA `>X `>M[uPq (4@ (4`>M[uPq QAbzUX[uA Mq?4Tq :.Y :)sq 9X> <>MA>(>P(4w +(MU'4@XM[u>P 6X4V&4zA> "XP@ +`>P @(P[u 9<?>X4w>M[uP'4VA ,K ) ?dsI &`>P bP1wPJ1P`q Mq K *)`q8"h7;#"iW"UP"; w>UA>4 +(zwP(4@ @>M7 ?QA3 $q :q2q.2G) ,<3<Uq p .2G)Y .G.*I <QA<Uq p .2G)Y xy\sY ^(U>A^A w>'4@>PA

@(P[u 3>Mq ^(P NTM>A^(4w MA>(>PUX[u>P 6NtJ1Pw+`>4 M1"X> ^(P =4@>P(4wMA>(>PUX[u>P J1PM[uPXzA>4 $1T :qxq)\.\ ,<3<Uq p )\.\Y *:EsI

7 p4$QA3 $q .yq.)q)\\* ,<3<Uq p )\\*Y )EGEC)G)xsY ^(U>A^A w>'4@>PA @(P[unQA3 )\.\ $q :q.)q)\.\ ,<3<Uq p )\.\Y .GE:sq

8"iL&?hU&WPUYM;Y AMh>(;#Uh&W"i IP"M"i; Mq KK *x[Y *x@ 6QA3Y K .) ?QA3q

6X4MA">XU>4 zP>Xq

Efn E"iW(>P;Uh #"h g N *M A;#"i"; E7ih&WiU\P";

3n E"iW(>P;Uh *M g 3

K . P>w>UA @X> ->PM/4UX[u> QAbzUX[uAY @X> 5P+w>Y ">P ->PM/4UX[u ^(P 6QAq u>P+4t^(^X>u>4 XMAq d` +`>P >X4 ->PM/4UX[u QA-zUq A+AM'[uUX[u `>MA>(>PA "XP@Y u'4wA $14M+[uUX[u>4 J1P+(MM>A^(4w>4Y +UUwq w>M+wA $1T 6X4V1TT>4 +`q QA>(>Pw>w>4MA+4@

g N ?4Tq .27)y ?q ?UUw>T>X4> 6PU'(A>P(4w>4

)\

).7)x

)y

Page 31: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

(4@ QA>(>P`>T>MM(4wMwP(4@U+w> @>P 6QAq ,^( @X>M>4 <>wPXzz>4 Mq ?4Tq .Gs ">Pt@>4 X4 K ) XT 6X4^>U4>4 w>P>w>UAY @>MwU>X[u>4 +([u @X> ^>XAUX[u> ?`wP>4^(4w,n+uP>MMA>(>Psq

Nn E"iW(>P;Uh *M h7;hPUY"; E7ih&WiU\P"; L'"i #Ah 1U;?7=="; pgg O]NZ'o

9X> S>w>U(4w X4 K ) ?`Mq .7* 7 6PTXAAU(4w @>M 3>M+TA`>AP+wM @>P 6X4V&4zA> 7"XP@ @(P[u KK *7)x` +(Mw>z&UUAq NTw>V>uPA +(Mw>@P&[VA `XU@>A K ) @X> lU+TT>PY@X> @X> >X4^>U4>4Y XT ?`M[u4q i6X4V1TT>4g @>M 6QA3 M1"X> X4 K *x[ ?`Mq )(4@ * (4@ KK **7**` >4Au+UA>4>4 <>MAXTT(4w>4 ^( >X4>T Q}MA>T @>P 6X4V1TtT>4M>PTXAAU(4w ^(M+TT>4z+MMAq

On E"iW(>P;Uh *M #"; E7ih&WiU\P"; L'"i E"iA;>AYM;Y$ HAiU\$ IP"M"i"i=(VXUYM;Y"; M;# IP"M"i"iW"'M;Y pgg N[]ZRo

6X4 O>XU @>P $1PMA>u>4@ w>4+44A>4 J1PM[uPXzA>4 "XP@ X4 K ) `>X @>P MA(z>4">XM>46PTXAAU(4w @>P z>MA^(M>A^>4@>4 6QAq w>4+44A 1@>P ^(TX4@>MA MX44w>T'v +4w>tM-P1[u>4Y (4@ @>P dPA XuP>P <>P&[VMX[uAXw(4w X4 W>4>T J>Pz+uP>4 "XP@ +4w>w>t`>4q KK )E7)E`Y 1`"1uU P>[uAMM}MA>T+AXM[u PX[uAXw XT ?`M[u4q iJ>P+4U+w(4wg@>M 6QA3 MA>u>4@Y >4Au+UA>4 +([u S>w>U(4w>4 &`>P @X> ?4">4@(4w @>M K ) `>X6u>w+AA>4 ,Mq ?4Tq .2sq ?([u K ): +UM B(P>[u4(4wM$1PM[uPXzA >Pw'4^A K )?`Mq .q K )y V4&-zA +4 K ) ?`Mq G +4q KK *E7x:@ >4Au+UA>4 J>Pz+uP>4M$1PM[uPXztA>4q9+M X4 K ) $1Pw>M[uPX>`>4> J>Pz+uP>4 "XP@ @(P[u`P1[u>4Z @(P[u @X> b+(M[ut`>MA>(>P(4w 4+[u K y\ ?`Mq xI @X> b+(M[u+UX>P(4w $14 jQAq 4+[u KK x\ ?`Mq *Yx\+ ?`Mq y (4@ K x\` ?`Mq xI @X> ?`w>UA(4w @>P 6QAq +(z 6X4V&4zA> +(M 4X[uAtM>U`MA'4@Xw>P ?P`>XA 4+[u K xE ?`Mq x (4@ +(z `>MAXTTA> 6X4V&4zA> $14 `>M[uPqQA-zUq 4+[u K y\ ?`Mq )q 6X4> Q14@>PMA>UU(4w 4XTTA ^(@>T @X> ?`w>UA(4wMA>(>Pw>Tq KK *)@ ?`Mq .Y x* ?`Mq y >X4I $wUq ?`Mq ) Q+A^ ) (4@ ?`Mq y`Y @+^(?4Tq y*. zzq (4@ :G) zzq

6X4MA">XU>4 zP>Xq

Zn E"iW(>P;Uh *M A;#"i"; IP"M"iY"h"P*";

Ao E"iW(>P;Uh *Mi d5i2"ih&WA\PhP"M"iK ) wXUA +([u z&P @+M 6X4V1TT>4 $14 lQA-zUqY M1">XA @+M lQA3 4X[uAM ?`">Xt[u>4@>M `>MAXTTA ,K : ?`Mq . lQA3Y Mq ?4Tq .:sq B(P `XM JB )\\\C)\\. w>UA>4t@>4 ?4P>[u4(4w $14 lQAq +(z @X> iz>MA^(M>A^>4@> 6QAqg XQ@q K ) ?`Mq E MqKK *E7*E>q ?`w>M>u>4 $1T ?4P>[u4(4wM$>Pz+uP>4 u+A @X> lQAq V>X4> <>@>(tA(4w z&P @X> 6QAq @>P ?4A>XUM>Xw4>P >X4>P l/P->PM[u+zAqB(P 3>UA(4w @>M K ) z&P @X> lQAq Mq ?4Tq .:I ^(T J>Pu'UA4XM @>P 6QAq ^(P lQAq+UUwq Mq 6X4zq 6QAq ?4Tq x\\ zq

'o E"iW(>P;Uh *Mi ."/"i'"hP"M"iK ) "XPVA MX[u +(z @X> <>MA>(>P(4w 4+[u @>T 3>"QA3 4X[uA +(Mq f+[u K G3>"QA3 XMA @>P 6PTXAAU(4w @>M 3>">P`>>PAP+wM i@>P 4+[u @>4 J1PM[uPXzA>4 @>M6QA3 1@>P @>M lQA3g ,Mq ?4Tq *\s i^( >PTXAA>U4@> 3>"X44g +(M @>T `>AP>ztz>4@>4 3>">P`>`>APX>` ^(wP(4@> ^( U>w>4q 9X>M>P 3>"X44 XMA 4+[u KK x7GV 7

1 *.

Jpq J>Pu'UA4XM ^( +4@>P>4 J1PM[uPXzA>4 ?4Tq )y7*. g N

)E

)G

):7)2

*\

*.

Page 32: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 *) ^Hc=:

1u4> 6X4M[u+UA(4w $14 K ) ?`Mq *7E 7 ^( >PTXAA>U4q ?(Mz&uPUX[u ^(T J>Pu'UA4XM$14 6QAq (4@ 3>"QAq Mq 6X4zq 6QAq ?4Tq x\x zzq K *y w>"'uPA >X4> -+(M[u+UX>PA>3>">P`>MA>(>P+4P>[u4(4w +(z @X> A+PXzUX[u> 6QAq

&o E"iW(>P;Uh *Mi dUi&W";hP"M"i6X4> (4TXAA>U`+P> H>[uM>U"XPV(4w ^"XM[u>4 K ) (4@ @>P lXQAq wX`A >M 4X[uAq K )wXUA 4X[uA z&P @X> lXQAq hXAA>U`+P `>MAXTTA +UU>P@X4wM @X> 4+[u ?`Mq E >PTXAA>UA>z>MA^(M>A^>4@> 6QAq @X> 0/u> @>P lXQAq 4+[u h+vw+`> @>P lXQA3 ,Mq K y.+?4Tq .*sY TXA @>4 6X4M[uP'4V(4w>4Y @+MM X4 +UU>4 5'UU>4 @>M K *) @X> 5P>X`>AP'w>4+[u K *) ?`Mq E ^(P ?4">4@(4w w>U+4w>4 (4@ @+MM @+M O>XU>X4V&4zA>$>Pz+uP>44+[u K * fPq x\ M1"X> @X> -+(M[u+UX>PA> ?4P>[u4(4w @>P 3>"QAq +(z @X> A+PXzUX[u>6QAq 4+[u K *y z&P @X> lXQAq 4X[uA +4">4@`+P MX4@ ,K y.+ ?`Mq ) Q+A^ ) (4@ *sq9X> 0/u> @>P w>^+uUA>4 lXQAq `>>X4zU(MMA (Tw>V>uPA @X> 0/u> @>P z>MA^(M>A^>4t@>4 6QAq ">w>4 @>P>4 ?`^X>u`+PV>XA +UM Q14@>P+(Mw+`> 4+[u K .\ ?`Mq . fPq x(4@ uX>P@(P[u "X>@>P @X> 0/u> @>P lXQAq ?(Mz&uPUX[u ^(T J>Pu'UA4XM $14 6QAq(4@ lXQAq Mq 6X4zq 6QAq ?4Tq x.\q

#o E"iW(>P;Uh *Mi 1i'h&WA\PhP"M"i3P@Mq z+UU>4 6P`M[u+zA>4 (4@ Q[u>4V(4w>4 4X[uA (4A>P @X> X4 ?`Mq . +`M[uUX>tv>4@ +(zw>^'uUA>4 6X4V(4zAM+PA>4Y @+ >M MX[u 4X[uA (T @(P[u j>XMA(4w>4 +Th+PVA >P^X>UA> NTM'A^> u+4@>UA ,Mq ?4Tq :\ i6P`+4z+UUg (4@ iQ[u>4V(4wg (4@6X4zq 6QAq ?4Tq .sq5&P 5'UU>Y X4 @>4>4 wU>X[u"1uU >X4> 91-->U`>U+MA(4w TXA 6QAq (4@ 6P`QAq >4AtMA>uAY >4Au'UA 4(4T>uP M>XA JB )\\2 @X> J1PM[uPXzA @>M K *y` >X4> Q14@>PP>w>tU(4wq QX> MX>uA >X4> QA>(>P>PT'vXw(4w z&P M1U[u> 6X4V&4zA> $1PY @X> ^(wU>X[u+([u @>P 6P`QAq (4A>PU>w>4 u+`>4I @+^( XT 6X4^>U4>4 K *y`Y ?4Tq . zzqY @1PA+([u ^(P S>[uAM>4A"X[VU(4w (4@ ^( ?UAz'UU>4I ^(P +UA>4 S>[uAMU+w> Mq +([u 6X4zq6QAq ?4Tq x.. zzq

"o E"iW(>P;Uh *M *"UP/"U>UY "iW7'";"; IP"M"i;9X> 7 ">44 +([u X4 T+4[u>P 0X4MX[uA T+4w>Uu+zA> 7 P>[uAMM}MA>T+AXM[u> ?(Mtz1PT(4w @>P 6QAqY XuP> 6PwX>`XwV>XA (4@ XuP> A>[u4XM[u >X4w>z+uP>4> J>P"+UA(4w`X>A>4 @>T 3>M>A^w>`>P >X4>4 ?4P>X^Y ^>XA">XUXw 1u4> Q[u+zz(4w `>M14@>P>P <>tMA>(>P(4wMwP(4@U+w>4 (4@ >4AM-P>[u>4@ 4>(w>MA+UA>A>P QA3>M>A^> QA>(>P4 X4?4V4&-z(4w +4 @+M 6QA3 7 ^< +4 @>4 6X4V1TT>4M`>wPXzz 1@>P +4 @X> z>MAt^(M>A^>4@> 1@>P @(P[u QA?`^(w >X4^(`>u+UA>4@> 6QAq 7 ^( >Pu>`>4q <>XM-X>Uu+zAMX4@ ^( 4>44>4Z7 6PT'[uAXw(4w 4+[u K y. ?`Mq * 6QA3 .2EG zzqZ 9+M 3>Mq ^(P 5/P@>P(4w @>P

QA+`XUXA'A (4@ @>M H+[uMA(TM @>P HXPAM[u+zA $q :qEq.2EG ,<3<Uq p .2EGY y:)I<QA<Uq p .2EGY )EE.s >PT'[uAXwA> X4 @>T >X4w>z&wA>4 ?`Mq * @>M K y. @X><S>wq ^(P 0>P+`M>A^(4w (4@ 6Pu/u(4w @>P 6QAq ,>X4M[uUq @>P QA?`^(wM`>AP'tw>s (T u/[uMA>4M .\ rq 6X4> >4AM-P>[u>4@> S>[uAMJd XMA `XMu>P 4X[uA >Pw+4tw>4q

7 Q1UX@+PXA'AM^(M[uU+w 4+[u Q1UB3 .22.Z f+[u @>T Q1UX@+PXA'AM^(M[uU+wMw>M>A^$q )xqEq.22. ,<3<Uq p .22.Y .*.:I <QA<Uq p .22.Y Ex\s "+P $1T .qGq.22. `XM^(T *\qEq.22) >X4 ^>XAUX[u `>zPXMA>A>P Q1UB ^(P 6QAq ,(4@ ^(P lQAqs +UM 6Pw'4t^(4wM+`w+`> 4+[u ?PAq .\E ?`Mq . fPq E 33 >Pu1`>4 "1P@>4q

7 Q1UX@+PXA'AM^(M[uU+w 4+[u Q1UB3 .22yZ f+[u @>T Q1UX@+PXA'AM^(M[uU+wMw>M>A^.22y $q )*qEq.22* ,<3<Uq p .22*Y 2xxI <QA<Uq p .22*Y y.\sY ^(U>A^A w>'4@>PA@(P[u H+[uMA(TM`>M[uU>(4Xw(4wMw>M>A^ $q ))q.)q)\\2 ,<3<Uq p )\\2Y *2y\sY

g N ?4Tq *.7*x ?q ?UUw>T>X4> 6PU'(A>P(4w>4

*)

**

*x

Page 33: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

"XP@ ^(P 6QAq ,(4@ ^(P lQAqs >X4 Q1UB X4 0/u> $14 yYy r ,`XM JB .22GZGYy rs +UM 6Pw'4^(4wM+`w+`> 4+[u ?PAq .\E ?`Mq . fPq E 33 >Pu1`>4 ,Mq?4uq . ^( K y.+I ^( @>MM>4 J>Pz+MM(4wMV14z1PTXA'A <50 $q ).qGq)\.. 7 pp Sy)C.\Y <QA<Uq pp )\.)Y x*I )U4SY 5S )\.\Y 222 _.\\)]I Mq +([u @>4 fX[uAt+44+uT>`>M[uU(MMY <J>Pz3 $q :q2q)\.\ 7 ) <$j *C.\Y fnH )\..Y xx.sq

\o E"iW(>P;Uh *M h7;hPUY"; <'YA'";Q1">XA +(v>PMAUq ?`w+`>4 >A"+ 4+[u h+vw+`> @>M 6X4V1TT>4MY @>M ^$6 1@>P@>P z>MA^(M>A^>4@>4 6QAq >Pu1`>4 ">P@>4Y "XPVA MX[u @X> 6PTXAAU(4w 4+[u K )+(z M1U[u> ?`w+`>4 +(MY "1`>X +` JB )\\. z&P @+M ?4V4&-z>4 +(v>PMAUq S>[uAMt41PT>4 ?`Mq y+ ^( `>+[uA>4 XMA ,Mq ?4Tq :G\ zqsq 9X> 6Pu>`(4w >X4>P ?`w+`>4+[u @>T 3>"X44 7 ^< @X> 6Pu>`(4w $14 <>XAP'w>4 ^( >X4>P p0l 4+[u @>T3>"X44 +(M 3>">P`>`>APX>` 7 V4&-zA 4X[uA +4 K ) +4Y M14@>P4 +4 @X> 3>"X44>PtTXAAU(4w w>Tq KK x7GV ,Mq +([u ?4Tq *. &`>P 3>"QAqsq K y 6XwB(U3 V4&-zA +`@>T .q.q)\\x `>X @>P <>MAXTT(4w @>P T+vw>`UX[u>4 6X4V(4zAMwP>4^> 4X[uAT>uP +T 3>M+TA`>AP+w @>P 6X4V&4zA> ,K ) ?`Mq *s +4Y M14@>P4 +4 @>P Q(TT>@>P -1MXAX$>4 6X4V&4zA> 4+[u K ) ?`Mq )q

6X4MA">XU>4 zP>Xq

8n 1i>(MP"iM;Y"; *M <'hn 3%1i*U">M;Y K7; 1U;?L;\P"; AMh hU"'"; 1U;?M;\PhAiP";

A>h IP"M"iY"Y";hPA;# #"i 1U;?7==";hP"M"i

fn 1i*U">M;Y K7; 1U;?L;\P";T hU"'"; 1U;?M;\PhAiP";T G=\A;Y #"iM;'"h&Wi(;?P"; M;# '"h&Wi(;?P"; IP"M"i2\>U&WP p<'hn 3 IAP* 3o

I&WiU\PPM=% )=@S=4Y 6X4V1TT>4MA>(>Pw>M>A^ .2)yY l1TT>4A+PY <@q .Y <>PUX4 .2):I )R07QU@8Y 9+M 6X4V1TT>4MA>(>Pw>M>A^ $1T .\q ?(w(MA .2)yY h&4[u>4 .2)yI A2412HY l1TtT>4A+P ^(T 6X4V1TT>4MA>(>Pw>M>A^ .2)yY <>PUX4 .2)GI IO@8CI"=QQ=RY 6X4V1TT>4tMA>(>Pw>M>A^ (4@ <&Pw>PMA>(>Pw>M>A^ $1T .Eq dVA1`>P .2*xY h&4[u>4 .2*xI B=UP8"4>Y9>P 6X4V1TT>4M`>wPXzzY 9QAB .2x*Y x):I B"1M"@8Y 9XMV(MMX14M`>XAP+wY 9QAn3 . ,.2G2sY).\I B1MM=Y h/wUX[uV>XA>4 (4@ 3P>4^>4 @>P L`>PAP+w(4w $14 6X4V(4zAMm(>UU>4 +UM bP1t`U>T @>P B(P>[u4(4wY 9QAn3 . ,.2G2sY GI AN8P ,0PMwqsY 9X> ?`wP>4^(4w @>P <>APX>`Mt1@>P <>P(zMM-u'P> $14 @>P bPX$+AM-u'P> XT 6X4V1TT>4MA>(>PP>[uAY .2:\I ,UMS=Y <>^&w>(4@ ?`^&w> XT 6X4V1TT>4MA>(>PP>[uAY QA(H .2:\Y .I ,UMS=Y L`>P QA>(>Pw>P>[uAXwV>XA X4QA>(>Pw>M>A^w>`(4wY QA>(>P$>P"+UA(4w (4@ QA>(>Pw>PX[uAM`+PV>XAY QA(H .2:\Y ):.I )"J=4Y9X> jX>`u+`>P>X XT QA>(>PP>[uAY O&`X4w>4 .2:.I G"P:Y S>z1PT>4A"(Pz ^( 3P(4@$1PtM[uPXzA>4 @>M 6QA3Y h&4MA>P+4>P Q}T-1MX(TY <+4@ ppY l/U4 .2:yI B"1M"@8C,UMS=C*=R7P=4Y fX>@>Pw+4w 1@>P f>(1P@4(4w @>M 6X4V1TT>4MA>(>PP>[uAMkY l/U4 .2:yI I4NP=4YJ>PP>[u4(4wM`>M[uP'4VA> J>PU(MA> XT 6X4V1TT>4MA>(>PP>[uAY HX>M`+@>4 .2:EI )"J=4Y9X> 6P">P`MA'AXwV>XA 7 @>P QA>(>Pw>w>4MA+4@ @>M 6X4V1TT>4MA>(>PP>[uAMY << .2::Y .Y.x.Y ).*I IU4@88O;Y 3(A+[uA>4 5Y X4Z A2ZP>U:= %=M12"2UOP >=3 %=123@8=P K14U32=P2":3,0PMwqsY J>Pu+4@U(4w>4 @>M yGq 9Aq n(PXMA>4A+w>MY <+4@ ppY h+X4^ .2::I B=U3@8CB=U7@8"4>2C*4W"PS=Y bP1`U>T> `>X @>P <>MA>(>P(4w $14 ?T+A>(PM-1PAU>P4 +(M 4+AX14+U>P(4@ X4A>P4+AX14+U>P QX[uAY 9< .2::Y *y2I '=P>2Y 6T-zX>uUA >M MX[uY @+M 6X4V1TT>4MA>(t>PP>[uA ^(P <>M>XAXw(4w $14 N4wU>X[u`>u+4@U(4w>4 (4@ ^(P J>P>X4z+[u(4w 4>( ^( 1P@t4>4kY 9cJ .2::Y G.\I A2ORR=P.=4SY 91wT+AXM[u>P 3>w>4MA+4@ $>PM(M X4MAP(T>4A+U>P3>w>4MA+4@ @>M 6QA3Y QAJWq .2:2Y ).GI A@8QU>27GU=WU:Y 6X4V1TT>4MA>(>P`+PV>XA (4@6X4V(4zAMm(+UXzXV+AX14 $14 Q-X>Ut (4@ 'u4UX[u>4 3>"X44>4Y QA(H .22yY .E)I $1:Q"U=4YbzU>w>$>PMX[u>P(4w 7 QX4@ 3>U@U>XMA(4w>4 $14 bzU>w>`>@&PzAXw>4 +4 bzU>w>->PM14>4 >X4t

1 **

<q ?`Mq .Z QA>(>Pw>w>4MA+4@ @>P 6QAq ?4Tq *x7x2 g N

*y

*E7x2

Page 34: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 *x ^Hc=:

V1TT>4MA>(>P-zUX[uAXwkY 9QAS .22yY :G)I #PP=SUP:C%=PSY a(+UXzXV+AX14M-P1`U>T> `>X@>P <>MA>(>P(4w @>P X4U'4@XM[u>4 6X4V&4zA> $14 (4`>M[uP'4VA MA>(>P-zUX[uAXw>4 Q-1PAU>P4Y9QAS .22EY xy\I $1:Q"U=4Y 9X> >X4V1TT>4MA>(>PP>[uAUX[u> <>u+4@U(4w (4w>VU'PA>P J>PtT/w>4M^("'[uM>Y << .22:Y ).*EI '"33=4Q=J=4Y ?4T>PV(4w>4 ^(T l+PUMP(u>P 64A"(Pz^(P S>z1PT @>M 6X4V1TT>4MA>(>Pw>M>A^>MY 9QAS )\\.Y 2)\I B"1M"@8Y BX$XUP>[uAUX[u>(4@ MA>(>PUX[u> 5P+w>4 @>M Q-14M1PX4wY X4 IN2H (+q ,0PMwqsY f14 bP1zXA j+" D>+P`11V)\\.Y l/U4 )\\)Y .E2I ,UMS=Y 9>P l+PUMP(u>P 64A"(Pz ^(P S>z1PT @>P 6X4V1TT>4MA>(>PYQA(H )\\)Y .x:I A@84=UW=4C!UPS=PH=RR=4CB0::=W=4:Y S>z1PT @>P 6X4V1TT>4M`>MA>(>tP(4w @(P[u @X> @(+U> 6X4V1TT>4MA>(>PkY 9< )\\xY )GEGI I1W=Y 64A"&Pz> z&P >X4 4>(>M6X4V1TT>4MA>(>Pw>M>A^Y << )\\yY Gx*I G"P: (q+qY l/U4>P 64A"(Pz >X4>M 6X4V1TT>4tMA>(>Pw>M>A^>MY )\\yI AN8PY <>MA>(>P(4w $14 N4A>Pu+UAMU>XMA(4w>4 +4 w>AP>44A U>`>4@>(4@ w>M[uX>@>4> 6u>w+AA>4Y QA(H )\\yY .\2I !184Q"PPCIO8R8""3Y 6Pz1UwM`>A>XUXw(4w+4 >X4>P bP1^>MMzX4+4^X>P(4w +UM j>XMA(4wM>X4V&4zA>kY 5S )\\:Y .\:.I Y40PY ?(MwU>X[uMt^+uU(4w>4 `>XT M[u(U@P>[uAUX[u>4 J>PM1Pw(4wM+(MwU>X[uY fH< )\.\Y .Gy.I ,UMS=CG"P:YQA>(>PP>[uAY )\q ?(zUq l/U4 )\.\I )U4S" 6X4V1TT>4Y 6X4V(4zAM+PA>4 (4@ 6X4V&4zA>>PTXAAtU(4wY 9QAn3 *x ,)\..sY .. zzqI )U4SY QA>(>PP>[uAY .xq ?(zUq 0>X@>U`>Pw )\..I IU4@88O;Y<(4@>MMA>(>Pw>M>A^`([uY 6X4 S>z1PT>4A"(Pz ^(P 6P4>(>P(4w @>M QA>(>PP>[uAMY 0>X@>Ut`>Pw )\..I '"R>8O;;Y QAP(VA(P (4@ 5(4VAX14 @>M QA>(>PA+A`>MA+4@MY X4 F=RRUP:8O;;CA@8NPC(U3SO4; ,0PMwqsY 5Q Q-X4@U>PY l/U4 )\..Y :y*I G"P:Y 6@XA1PX+UY QA(H )\.)Y .IIU4@88O;Y 6QA3Y l1TT>4A+PY ..q ?(zUq )\.)q

3n 1U;?L;\P""i*U">M;Y A>h IP"M"iY"Y";hPA;#

Ao J"&WPh";P/U&?>M;Y #"h <'hn 3 IAP* 3_i"MXn 1IP. 3!93Q39)R% K ) `>MAXTTA>Z idu4> S&[VMX[uA +(z 8 (4A>PUX>w>4@>P 6X4V1TT>4MA>(>P +UU> b>PM14>4 TXA @>T 6X4V1TT>4 +(M 8gI K E >`@qZi?UM 6X4V1TT>4 w>UA>4 @X> w>M+TA>4 n+uP>M>X4V&4zA> @>P QA>(>P-zUX[uAXw>4 8g1IP. 39N)% K . P>w>UA>Z iJ14 @>T 6X4V1TT>4 @>P 4+A&PUX[u>4 b>PM14>4 "XP@4+[u @>4 J1PM[uPXzA>4 @X>M>M 3>M>A^>M >X4> 6X4V1TT>4MA>(>P >Pu1`>4gI K )Zi6X4V1TT>4MA>(>P-zUX[uAXw MX4@ pq hXA XuP>T w>M+TA>4 6X4V1TT>4 .q 9>(AtM[u> 8I )q fX[uA@>(AM[u> 8I ppq TXA XuP>T 6X4V1TT>4 +(M 8 +UU> 4+A&PUX[u>4b>PM14>4 1u4> S&[VMX[uA +(z QA++AM+4w>u/PXwV>XAY H1u4MXA^ 1@>P ?(z>4Au+UAgq1IP. 39N[% K . "X> 6QA3 .2)\I KK )Y * 'u4UX[u "X> K ) 6QA3 .2)\I K xy 6QA3.2)y >Pw'4^A>Z i5&P @X> 6X4P>Xu(4w (4A>P @X> 6X4V&4zA> XQ@q K E ?`Mq .7* XMA >M1u4> <>@>(A(4wY 1` @>P N4A>P4>uT>P 1@>P @>P <>P(zMA'AXw> 6Xw>4A&T>PY fX>vt`P+([u>PY b'[uA>P 1@>P >X4 M14MAXw>P f(A^(4wM`>P>[uAXwA>P XMAqg

9X> J1PM[uPXzA M1UUA> B">Xz>U `>X @>P a(+UXzX^X>P(4w @>P 6X4V&4zA> `>M>XAXw>4 (4@ "(Pt@> +UM `U1v> lU+PMA>UU(4w `>AP+[uA>A ,A@8"@8U"P X4 )R0QU@8Y 6QA3 .2)y ^( K xyIA2412HY 6QA3 .2)y K xy ?4Tq )I <>wPq ^( K ) 6QA3 .2*xY SQA<Uq .2*yY *ysq QX> `>MA'tAXwA> XTT>PuX4 +([uY @+MM >M 4X[uA +(z @+M S>[uAM$>Pu'UA4XM +4V1TTAY +(zwP(4@ @>MM>4@>P QA-zUq @X> 6X4V&4zA> >P^X>UA ,Mq ?4Tq .*.sq

1IP. 39OZ]39SZ% K ) ?`Mq . `>MAXTTA>Z i9X> 6X4V1TT>4MA>(>P `>TXvA MX[u4+[u @>T 6X4V1TT>4Y @+M @>P QA-zUq X44>Pu+U` >X4>M l+U>4@>PW+uP>M `>^1w>4u+Aqg ?([u @+TXA "(P@> +UU>P@X4wM 4X[uA T>uP w>M+wA +UM TXA @>T `XMu>PXw>4?(M@P([V i6X4V1TT>4 @>M QA-zUqgI @>44 @+M h>PVT+U @>M i<>^X>u>4Mg @>M6X4V1TT>4M u+AA> 4(P @X> ^>XAUX[u> <>@>(A(4wY @+MM @X> ?`M[u4XAAM`>MA>(>P(4w4+[u @>T lWq w>P>w>UA "(P@>q1IP. 39S[ \\n% K ) ?`Mq . Q+A^ . (4A>P"XPzA @>P 6QAq i6X4V&4zA>gY @X> @>P QA-zUq,"'uP>4@ M>X4>P 6QAbzUX[uAs i>P^X>UAgq B(P ?(MU>w(4w @X>M>P 51PT(UX>P(4w Mq?4Tq yG zq

g N ?4Tq y\ <q ?`Mq .Z QA>(>Pw>w>4MA+4@ @>P 6QAq

y\

Page 35: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

'o IPi"UP\iAY"; *M= IP"M"iY"Y";hPA;# ;A&W Y">P";#"= J"&WP9>P >X4U>XA>4@> Q+A^A>XU X4 ?`Mq . ,i9>P 6QAq (4A>PUX>w>4gs >4Au'UA @X> &`UX[u>51PT(UX>P(4w ^(P l>44^>X[u4(4w @>M QA>(>Pw>w>4MA+4@>MY "X> MX> MX[u X4 4+u>t^( +UU>4 QA>(>Pw>M>A^>4 zX4@>A ,$wUq K ) ?`Mq . 3>"QA3 TXA @>P b+P+wP+z>4&`>PtM[uPXzA iQA>(>Pw>w>4MA+4@gI ">XA>P ^< K . ?`Mq . NQA3Y K . ?`Mq . 6P`QA3sq9>P 4+[uz1Uw>4@>4 ?(z^'uU(4w (4@ @>T Q+A^>4@> U'MMA MX[u >4A4>uT>4Y @+MM@+M 6QA3 i6X4V&4zA>g ,Mq ?4Tq y*sY @X> @>P QA-zUq i>P^X>UAg ,Mq ?4Tq yGs +UM QA>(t>Pw>w>4MA+4@ +4MX>uAI MAPq XMAY 1` z&P @X> 6QAq ^"XM[u>4 QA>(>Pw>w>4MA+4@ (4@QA>(>P`>T>MM(4wMwP(4@U+w> ^( (4A>PM[u>X@>4 XMA ,$wUq @+^( ?4Tq .Gsqk1U;?L;\P"j 7#"i k1U;?L;\P""i*U">M;Yj A>h IP"M"iY"Y";hPA;#% QAPq XMAY "1tPX4 w>4+( @>P QA>(>Pw>w>4MA+4@ @>P 6QAq `>MA>uAZ7 XT >P^X>UA>4 6Pw>`4XMY +UM1 X4 @>P Q(TT> @>P 6X4V&4zA> +(M ?`Mq ) ,G"P: X4

,UMS=CG"P:Y QA>(>PP>[uAY )\q ?(zUq )\.\Y K 2 S4q x\ M1wq f/=6;388m6cKRm3d=meY<>^>X[u4(4w 4+[u )"J=4Y << .2::Y . _)]s 1@>P

7 X4 >X4>P i6P">P`MA'AXwV>XAg @>M QA-zUq +UM >X4>P O'AXwV>XAY i@X> ^(T B">[V> @>P6P^X>U(4w $14 6X4V&4zA>4 &`>P >X4> w>"XMM> B>XA +(Mw>&`A "XP@g ,)"J=4Y <<.2::Y ).* _).:] M1wq f/d+md%cK&K=T;m=KcKRm3d=meY )"J=4Y << .2::Y .s 1@>P

7 X4 i@>P f(A^(4w >X4>P 6P">P`MwP(4@U+w> TXA @>T 6Pz1Uw X4@X$X@(>UU>P 6X4tV&4zA>g ,IU4@88O; X4 IAFY K ) S4q ? G2s `^"q i@+M @(P[u f(A^(4w >X4>P 6Pt">P`MwP(4@U+w> >P^X>UA> 6X4V1TT>4g ,IU4@88O; X4 IU4@88O; FpqY K )S4q :.s

9X> >PMA> ?(zz+MM(4w ,6X4V&4zA> +UM QA>(>Pw>w>4MA+4@s "XP@ TXA >X4Xw>T S>[uA$14 A2ORR=P.=4S ,QAJWq .2:2Y ).Gs +UM @X> iVU+MMXM[u>g j>uP> `>^>X[u4>AY MX>"+P `XMu>P "1uU +([u uhq 9X> ^">XA> ?(zz+MM(4wY @X> M1wq 6P">P`MA'AXwV>XAMtAu>1PX> ,M1 )"J=4Y << .2::Y ).*I VPXAq ^( @X>M>P <>^>X[u4(4wZ A2ORR=P.=4SYQAJWq .2:2Y ).GY ))\s XMA O>XU @>P $14 )"J=4 `>wP&4@>A>4 QA(z>4`+(U>uP> ,Mq?4Tq .GI VPXAq @+^('"R>8O;; X4 5Q Q-X4@U>PY )\..Y :y* _:E.]sq9X> @PXAA> ?(zz+MM(4w $14 IU4@88O; T>X4A TXA if(A^(4w >X4>P 6P">P`MwP(4@tU+w>g 4X[uAM +4@>P>M +UM )"J=4 TXA i6P">P`MA'AXwV>XAgY 4'TUX[u @X> J>P"XPVtUX[u(4w @>M O+A`>MA+4@>M >X4>P @>P MX>`>4 6X4V(4zAM+PA>4 ,Mq ?4Tq E:sq H>XA>Ptz&uP>4@ `>A14A IU4@88O; +`>PY @+MM @+M i6P^X>U>4g >X4 >Pz1UwMm(+UXzX^X>PA>P0+4@U(4wMA+A`>MA+4@ M>X ,@+^( >u>P ^">Xz>U4@ '"R>8O;; X4 5Q Q-X4@U>PY )\..Y:y* _:Ex]sq 9+TXA $>P`X4@>A >P wU>X[uM+T `>X@> $1P+(Mw>4+44A>4 ?(zz+MM(4w>4Z9>P QA>(>Pw>w>4MA+4@ @>P 6QAq `>MA>uA 4X[uA XM1UX>PA X4 6X4V&4zA>4 1@>P X4 >X4>T0+4@U(4wMA+A`>MA+4@ ,6P">P`MA'AXwV>XA 1@>P f(A^(4w >X4>P 6P">P`MwP(4@U+w>sYM14@>P4 X4 @>P 6X4V&4zA>>P^X>U(4wY +UM1 X4 >X4>T j>XMA(4wMA+A`>MA+4@Y @>P @>46Pz1Uw @>P j>XMA(4w ,@X> 6X4V&4zA>s >X4M[uUX>vA ,Mq ?4Tq yGsqf;hPiM=";PA>"i M;# #7Y=APUh&W"i IP"M"iY"Y";hPA;#% h+4 V+44 IU4@88O;,X4 IAFY K ) S4q ? .\yI X4 IU4@88O; Fpq K ) S4q G zqs z1Uw>4@ `>X +UU>4 O+At`>MA'4@>4 @>P MX>`>4 6X4V(4zAM+PA>47 >X4>4 B(MA+4@MA+A`>MA+4@Z j(5Y @>4 3>">P`>`>APX>`Y @X> M>U`MA'4@Xw> (4@ @X>

4X[uAM>U`MA'4@Xw> ?P`>XAY @+M l+-XA+U$>PT/w>4Y @X> ^(P 3>`P+([uM&`>PU+MtM(4w w>>Xw4>A>4 H3Y @+M S>[uA +(z "X>@>PV>uP>4@> <>^&w> (4@

7 >X4>4 0+4@U(4wMA+A`>MA+4@ ,(6 `>MM>P j>XMA(4wMA+A`>MA+4@s(4A>PM[u>X@>4q9>P W>">XUXw> B(MA+4@MA+A`>MA+4@ `>M[uP>X`A @X> hXAA>U ,p4MAP(T>4A>sY @>P>4 MX[u@>P QA-zUq ^(P 6P^X>U(4w $14 6X4V&4zA>4 `>@X>4A ,$wUq IU4@88O; X4 IAFY K )S4q ? G2sq h+4 T+w @+u>P X4 ?`Mq . >X4>4 iX4MAP(T>4A+U>4 QA>(>Pw>w>4MA+4@g >PtV>44>4 "X> A2ORR=P.=4S ,QAJWq .2:2Y ).GY ))E zqsY @>P X4 @>4 MX>`>4 6X4V(4zAMt

1 *y

pq 6X4V&4zA>>P^X>U(4wI MX>`>4 6X4V(4zAM+PA>4 ,Qq .s ?4Tq y. g N

y.

Page 36: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 *E ^Hc=:

+PA>4 i$>PA}-A> "XPAM[u+zAUX[u> J1Pw'4w>g MX>uAY @X> X4 ?`V>uP $14 @>4 &`>PtV1TT>4>4 6X4V1TT>4MAu>1PX>4 ,Mq ?4Tq 2I 6X4zq 6QAq ?4Tq .\7.)s $1T 3>tM>A^ +UM hXAA>U ,p4MAP(T>4As $>P"+4@A ">P@>4Y (T @+M X4@X$X@(>UU >P"XPAM[u+zA>A>6X4V1TT>4 @>M QA-zUq ^( `>MAXTT>4 ,M1wq i@1wT+AXM[u>P QA>(>Pw>w>4MA+4@gsqIP">>M;Y;AW="% 9X> <>@>(A(4w @>P (4A>PM[uX>@UX[u>4 ?(zz+MM(4w>4 M1UUA>4X[uA &`>PM[u'A^A ">P@>4q 9X> 3>w>4M'A^> ^"XM[u>4 @>P M1wq VU+MMXM[u>4 j>uP>(4@ @>P M1wq QA(z>4`+(U>uP> ,$wUq A2ORR=P.=4SY QAJWq .2:2Y ).Gs `>MA>u>4 iXT">M>4AUX[u>4 X4 @>P J>P`+UXMX>P(4w @>M 6X4V1TT>4MA>(>PA+A`>MA+4@>M (4@ >~XMtAX>P>4 @+TXA 4(P $>PT>X4AUX[ug ,A2ORR=P.=4SY QAJWq .2:2Y ).G _).:]sq?([u ">P TXA @>P M1wq VU+MMXM[u>4 j>uP> `>X @>P 6QAqY @X> i6X4V&4zA>g 1@>P @+Mi6X4V1TT>4gY `>X @>P NQAq @X> iNTM'A^>g (4@ `>X @>P 3>"QAq @>4 i3>">P`>t`>APX>`g +UM QA>(>Pw>w>4MA+4@ +4MX>uAY "XP@ 4X[uA U>(w4>4Y @+MM ^(P 6Pz&UU(4w@>M QA>(>PA+A`>MA+4@>M @X> 6X4V&4zA> ,@(P[u >X4 O(4 1@>P N4A>PU+MM>4Y +UM1 >Xt4>4 i0+4@U(4wMgtO+A`>MA+4@s i>P^X>UAgY @X> NTM'A^> i+(Mw>z&uPAg (4@ @+M 3>t">P`> i`>APX>`>4g ">P@>4 T&MM>4 ,$wUq W>">XUM @>4 H1PAU+(A $14 K ) ?`Mq .6QA3Y K . ?`Mq . fPq . NQA3Y K ) ?`Mq . 3>"QA3sq 6M XMA (6 4(P >X4> 5P+w> @>PB">[VT'vXwV>XAY 1` T+4 @>4 0+4@U(4wMA+A`>MA+4@ 1@>P @>4 >P^X>UA>4 6Pz1Uw1@>P `>X@> +UM QA>(>Pw>w>4MA+4@ +(zz+MMAY @>P H1PAU+(A @>M ?`Mq . ,i@>P 6QAq (4tA>PUX>w>4 8 6X4V&4zA>Y @X> @>P QA-zU8q >P^X>UAgs M-PX[uA z&P j>A^A>P>Mq HXP `>4(At^>4 zP>XUX[u XT ?4M[uU(MM +4 B1MM= ,9QAn3 .Y G _.E]s UX>`>P @>4 <>wPXzz ij>XMtA(4wM>PMA>UU(4wg +UM @X> <>wPXzz> i6P">P`MA'AXwV>XAg 1@>P if(A^(4w $146P">P`MwP(4@U+w>4g ,Mq ?4Tq G)sq

6X4MA">XU>4 zP>Xq

&o k1U;?L;\P"j UI#n <'hn 39>P <>wPXzz 6X4V&4zA> "XP@ X4 M>X4>P 3P(4@`>@>(A(4w ,Q+U@1 +(M 6X44+uT>4(4@ ?(Mw+`>4s $14 ?`Mq . $1P+(Mw>M>A^A ,Mq(qsY >X4> 9>zX4XAX14 z>uUA ,Mq(qsY >P"XP@ @(P[u @X> ?(z^'uU(4w $14 MX>`>4 6X4V(4zAM+PA>4 V14VP>AXMX>PA ,Mq(qsq

?([u ?`Mq ) >4Au'UA AP1A^ @>P XPP>z&uP>4@>4 51PT(UX>P(4w ,i6X4V&4zA> MX4@ 8gs V>X4>9>zX4XAX14 @>M <>wPXzzM i6X4V&4zA>gI @X> J1PM[uPXzA @>zX4X>PA 4X[uA @>4 QA>(>Pw>w>4tMA+4@Y M14@>P4 U>XA>A @(P[u @X> 6X4zq ^">X>P h>Au1@>4 ^(P 6PTXAAU(4w @>P 6X4V&4zA>@X> <>MAXTT(4w @>P <>T>MM(4wMwP(4@U+w> >X4 ,^( @X>M>4 <>wPXzz>4 Mq ?4Tq .G (4@6X4zq 6QAq ?4Tq E*.sq

4"i K7= 1IP. K7iAMhY"h"P*P" 8"YiU\\hU;WA>P @>M H1PA>M i6X4V&4zA>g U'MMAMX[u @(P[u >X4>4 J>PwU>X[u TXA @>T $1T 6QA3 >`>4z+UUM $>P"+4@A>4 <>wPXzzi6X44+uT>4g ,$wUq K x ?`Mq *Y K : ?`Mq .Y K .. ?`Mq .s $>P@>(AUX[u>4Z 6X44+utT>4 `>^>X[u4>4 >X4>4 <P(AA1`>AP+w ,$1P ?`^(w $14 ?(Mw+`>4sY 6X4V&4zA> @+tw>w>4 >X4>4 f>AA1`>AP+w 4+[u ?`^(w $14 ?(Mw+`>4Y +UM1 @>4 Q+U@1 ^"XM[u>46X44+uT>4 (4@ ?(Mw+`>4Y @>P -1MXAX$ 1@>P 4>w+AX$ +(Mz+UU>4 V+44 ,&`>P 4>w+AXt$> 6X4V&4zA> Mq ?4Tq y\xsY @uq >X4>4 6X44+uT>t 1@>P ?(z">4@(4wM&`>PM[u(MM,>`>4M1 B=UP8"4>Y 9QAB .2x*Y x):Z i6X44+uT>&`>PM[u&MM> | 6X4V&4zA>gsq

9X>M>M H1PA$>PMA'4@4XM U'MMA MX[u M[u14 7 ">44 +([u 41[u P>[uA (4@>(AUX[u 7 X4Y4UQQ3 9>(AM[u>T H/PA>P`([u 4+[u">XM>4Z 9+M H1PA i6X4V&4zA>g "XP@ +UM iP>@XA(MY>X4V1TT>4Y >PAP+wg $>P@>(AUX[uAY @X> H1PA> i6X44+uT>g (4@ i?(Mw+`>g ">P@>4 +UM3>w>4M+A^ $>PMA+4@>4 (4@ TXA >X4>P 6X44+uT>4t?(Mw+`>4tS>[u4(4w X4 B(M+TT>4tu+4w w>`P+[uAq

4U" U= 1IP. \"W>";#" 4"\U;UPU7;% 9+M 6QA3 u+A >M (4A>PU+MM>4Y i6X4V&4zA>gXQ@q &`>PV1TT>4>4 <>wPXzzMX4u+UAM ,Mq1qs +(M@P&[VUq +UM Q+U@1 +(M 6X44+uT>4(4@ ?(Mw+`>4 ^( @>zX4X>P>4q

g N ?4Tq y.7y* <q ?`Mq .Z QA>(>Pw>w>4MA+4@ @>P 6QAq

y)

y*

Page 37: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

! .mR:m6!m \%md%mTd=WWm WGd /=66>R8m6 H6! 9HW+m6!H6Tm6 %m= >::m6 /=6;H6WKc>dKm6# 6Mz>uUA +`>P +([u ,W>@>4z+UUM M>XA @>T 6QA3 .2*xs @X> J>P">4@(4w >X4u>XAUX[u>PYz&P +UU> 6X4V(4zAM+PA>4 w>UA>4@>P d`>P`>wPXzz> z&P 6X44+uT>4 (4@ ?(Mw+`>4,$wUq IU4@88O; X4 IAFY K ) S4q ? y)sY @X>7 <>APX>`M>X44+uT>4 ,<6Y K x ?`Mq *s (4@ 6X44+uT>4 @>P L`>PM[u(MM>X4t

V(4zAM+PA>4 ,K :s >X4>PM>XAM M1"X>7 <>APX>`M+(Mw+`>4 ,<?Y K x ?`Mq xs (4@ H>P`(4wMV1MA>4 ,HlY K 2s +4@>P>Pt

M>XAM (Tz+MM>4 T&MMA>4Y (T >X4> >X4u>XAUX[u>Y w>M>A^UX[u> 9>zX4XAX14 @>M <>twPXzzM i6X4V&4zA>g ^( >PT/wUX[u>4q

9>P <>wPXzz Hl w+UA ^"+P TXA M>X4>P zX4+U>4 ?(MPX[uA(4w +(z 6P">P`MMX[u>P(4w (PtM-P&4wUX[u z&P +UU> 6X4V(4zAM+PA>4 ,M1 X4 K 2 ?`Mq . fPq . bP>(MMq 6QA3 $q )xqEq.:2.Zi9X> ^(P 6P">P`(4wY QX[u>P(4w (4@ 6Pu+UA(4w @>M 6X4V1TT>4M $>P">4@>A>4 ?(Mtw+`>4gsq pT B(w> @>P 64A"X[VU(4w @>M M1wq 9(+UXMT(M @>P 6X4V(4zAM+PA>4 ,Mq?4Tq y).s V+T >M +`>P ^( >X4>P ^>XA">XM>4 ?(zM-+UA(4w X4 ^">X A+A`>MA+4@UX[u (4tA>PM[uX>@UX[u> ?(z">4@(4wM`>wPXzz> XT 6QAS>[uAY TXA @>P >X4> 9Xzz>P>4^X>P(4w @>P<>wPXzz> Hl (4@ <? >X4u>PwX4wq

9+M 6QA3 .2)\ u+AA> -+P+UU>U ^(T zX4+U>4 Hlt<>wPXzz @>4 <?t<>wPXzz >X4w>tz&uPAY 1u4> Xu4 ^( @>zX4X>P>4q 9+M 6QA3 .2)y $>P">4@>A> @>4 <?t<>wPXzz 4X[uAT>uPq 9+M 6QA3 .2*x M[uUX>vUX[u z&uPA> >X4> >Xw>4> +(z @X> `>APX>`UX[u> J>Pt+4U+MM(4w w>wP&4@>A> <>APX>`M+(Mw+`>4@>zX4XAX14 >X4 ,$wUq K 2 ?4Tq *sq

9+`>X (Tz+MMA @>P <>wPXzz i<?g `>XT <>MA+4@M$>PwU>X[u +([u ^(V&4zAXw> ?(Mw+`>4I>4AM-P>[u>4@>M wXUA z&P <6I @>44 @+M 6QA3 u+A @X> X4 <>APX>`M"XPAM[u+zAMU>uP> (4@0+4@>UMP>[uA w>`P'([uUX[u>4 <>wPXzz> i?(z"+4@g ,?(z">4@(4w>4s (4@ i6PAP+wg ,$wUqK )Gy 03<s 4X[uA &`>P41TT>4Y M14@>P4 $>P">4@>A +([u z&P `>APX>`UX[u> 6X4V&4zA> 7(4+`u'4wXw $14 @>P 3>"X44>PTXAAU(4wM+PA 7 @X> <>wPXzz> i<>APX>`M+(Mw+`>4g (4@ i<>tAPX>`M>X44+uT>4g ,$wUq @X> J>P">XM(4w X4 K y ?`Mq EI +? 1zz>4`+P IU4@88O; X4 IAFYK ) S4q ? y)sq 9X> <>wPXzz> i?(Mw+`>4g (4@ i?(z">4@(4w>4g ">P@>4 M}414}T $>Pt"+4@A ,$wUq K x ?`Mq xsq

! 2=m ^1T:=$R;m=K (Hd TmcmK(:=$Rm6 2mW=6=K=36# f+[u@>T >M Q[uPXzAA(TY SM-Pq (4@J>P"+UA(4w w>U(4w>4 XMAY @>4 >4AMA+4@>4>4 3>w>4M+A^ ^"XM[u>4 <? (4@ Hl,Mq1qs @(P[u 6X4zq >X4>M z&P `>X@> w>UA>4@>4 J>P+4U+MM(4wM^(M+TT>4u+4wM ^(&`>P"X4@>4 ,$wUq K 2 ?4Tq .*)sY `>MA>uA X4^"XM[u>4 @(P[u+(M @X> h/wUX[uV>XAz&P >X4> >X4u>XAUX[u> 9>zX4XAX14 @>M <>wPXzzM i6X4V&4zA>g +(z @>P 3P(4@U+w> >X4tu>XAUX[u>P d`>P`>wPXzz> z&P @X> X4 @X> 6X4V(4zAM>PTXAAU(4w >X4w>u>4@>4 6X44+utT>4 (4@ ?(Mw+`>4 ,?(z">4@(4w>4sq 9+M Q[uPXzAA(T M-PX[uA ^(4>uT>4@ >4AtM-P>[u>4@ @>P N4A>PM[u>X@(4w ^"XM[u>4 bPX$+At (4@ 6P">P`MM-u'P> ,Mq @+^(?4Tq E2s $14 6P">P`M>X44+uT>4 (4@ 6P">P`M+(z">4@(4w>4Y XT N4A>PM[uX>@^( bPX$+A>X44+uT>4 (4@ bPX$+A+(z">4@(4w>4 ,$wUq IU4@88O; X4 IAFY K )S4q ? y*Y yGsq 9+4+[u wXUAZ7 6X4V&4zA> MX4@ @>P Q+U@1 +(M 6P">P`M>X44+uT>4 (4@ 6P">P`M+(z">4@(4w>4q7 6P">P`M>X44+uT>4 (4@ t+(z">4@(4w>4 MX4@ 6X44+uT>4 `^"q ?(z">4@(4t

w>4Y @X> @(P[u >X4> @>P 6X4V&4zA>>P^X>U(4w @X>4>4@> j>XMA(4w ,6P">P`MA'AXwtV>XA 1@>P J>PT/w>4M4(A^(4ws $>P+4U+MMA MX4@q

d7;?i"PUhU"iM;Y #"h L'"i?7==";"; 1U;?M;\Ph'"YiU\\h U= 8"YiU\\ #"i 1iV/"i'h"U;?L;\P"% ?`Mq . w>uA $1T &`>PV1TT>4>4 6X4V(4zAM`>wPXzz ,+UM Q+U@1^"XM[u>4 6X44+uT>4 (4@ ?(Mw+`>4s +(Mq 9(P[u @X> ?(z^'uU(4w $14 MX>`>46X4V(4zAM+PA>4 X4 Q+A^ . ,Mq ?4Tq EEs (4@ >4AM-P>[u>4@> J>P">XM(4w>4 X4Q+A^ ) +(z KK .*7)x ,Mq ?4Tq :ysZ7 V14VP>AXMX>PA @+M 3>M>A^ M1@+44 @>4 &`>PV1TT>4>4 <>wPXzz @>P 6X4V&4zA>

+(z i6P">P`M>X4V&4zA>g ,Mq ?4Tq E: zqs (4@

1 *G

pq 6X4V&4zA>>P^X>U(4wI MX>`>4 6X4V(4zAM+PA>4 ,Qq .s ?4Tq y* g N

Page 38: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 *: ^Hc=:

7 `>M[uP>X`A wU>X[u^>XAXw @(P[u @X> @>4 6X4V(4zAM+PA>4 ^(wP(4@>UX>w>4@>4 j>XMtA(4w>4 ,6P">P`MA'AXwV>XA>4s @>4 O+A`>MA+4@ @>P 6P^X>U(4w $14 6X4V&4zA>4,Mq ?4Tq yG zzqsq

9X> ?(z^'uU(4w @>P MX>`>4 6X4V(4zAM+PA>4 XMA +`M[uUX>v>4@ ,Mq ?4Tq EEsq fX[uA(4A>P @X> MX>`>4 6X4V(4zAM+PA>4 z+UU>4@> J>PT/w>4MT>uP(4w>4 i(4A>PUX>w>4g4X[uA @>P 6QAq ,Mq ?4Tq G2sq

6X4MA">XU>4 zP>Xq

#o G;P"ih&WU"#>U&W" E"i/";#M;Y #"h 8"YiU\\h k1U;?L;\P"j9>P <>wPXzz i6X4V&4zA>g u+A X4 ?`Mq . (4@ ) (4A>PM[uX>@UX[u> 5(4VAX14>4Z X4?`Mq . XMA >P h>PVT+U @>M QA>(>Pw>w>4MA+4@M ,Mq ?4Tq y*sY X4 ?`Mq ) `>^>X[u4>A>P @X> QA>(>P`>T>MM(4wMwP(4@U+w> ,Mq ?4Tq y\.sq 9+P&`>P uX4+(M "XP@ @>P ?(Mt@P([V i6X4V&4zA>g XT 6QA3 (4A>PM[uX>@UX[u (4@ ^O +`"q $14 ?`Mq . (4@ ) $>Pt">4@>Aq 9X> p4V14M>m(>4^ `>wX44A `>P>XAM TXA ?`Mq *Z TXA @>T <>wPXzz iQ(TT>@>P 6X4V&4zA>g (4@ i3>M+TA`>AP+w @>P 6X4V&4zA>g ,Mq(qsq 9X>M ^"X4wA @+^(Y `>X@>4 >X4^>U4>4 J1PM[uPXzA>4 ^( -P&z>4Y "+M w>T>X4A XMAY 6X44+uT>4Y 6X4V&4zA>1@>P O>XU> $14 6X4V&4zA>4q8"YiU\\>U&W" G;?>AiW"UP"; '"U #"i kIM==" #"i 1U;?L;\P"j M;# #"= k."VhA=P'"PiAY #"i 1U;?L;\P"j% iQ(TT>g (4@ i3>M+TA`>AP+wg `>@>(A>4 M-P+[utUX[u @+M wU>X[u>q H>44 @+M 6Pw>`4XM @>M X4 ?`Mq * `>M[uPX>`>4>4 S>[u>4$1Ptw+4wM >X4>4 3>M+TA`>AP+w @>P 6X4V&4zA> >PwX`AY @+44 T&MM>4 @X> X4 ?`Mq *+4w>w>`>4>4 ?`^&w> `>wPXzzUX[u 41[u <>MA+4@A>XU> @>P 6X4V&4zA>>PTXAAU(4w (4@T(MM @X> NTM[uP>X`(4w @>P 6X4V&4zA> X4 ?`Mq ) @+u>P `>wPXzzUX[u (4$1UUMA'4@XwM>X4q 9X> N4A>PM[u>X@(4w ^"XM[u>4 iQ(TT>g (4@ i3>M+TA`>AP+wg @>P 6X4tV&4zA> `XU@>A >X4> A>PTX41U1wXM[u> f1AU/M(4wY ">XU @X> X4 ?`Mq * +4w>w>`>4>4?`^&w> MX[u 4X[uA +(z `>MAXTTA> >X4^>U4> 6X4V(4zAM+PA>4 `>^X>u>4Y M14@>P4 4(P$14 >X4>PY "X> >M V1PP>VA>P">XM> >A"+ U+(A>4 T&MMA> iB"XM[u>4M(TT>g @>P 6X4tV&4zA> +`w>^1w>4 ">P@>4 V/44>4qG;Y";AM" E"i/";#M;Y #"i 8"YiU\\" k1U;;AW=";j M;# k1U;?L;\P"j% BO`>^>X[u4>A @>P ?(M@P([V i6X4V&4zA>g X4 HXPVUX[uV>XA 6X44+uT>4I M1 X4 KK .2?`Mq .Y )\Y )x fPq . (4@ *Y *x ?`Mq ) fPq ) (4@ *q0'(zXw @X>4A @X> ?(z^'uU(4w $14 6X44+uT>4 ^(P l>44^>X[u4(4w $14 6X4V&4ztA>4 1@>P 6X4V(4zAM+PA>4 ,M1 ^< X4 KK .2Y )\ (4@ ))sq<>^>X[u4(4w $14 i6X4V(4zAMA>XU>4g +UM i6X4V&4zA>gZ 9+M 6QA3 $>P">4@>A @>4<>wPXzz i6X4V&4zA>g! c3+3R: =6 5m(HT >HW !=m m=6(m:6m6 /=6;H6WKc>dKm6 >:c ,>6(mc ,^< K .* ?`Mq .Z i6X4tV&4zA> +(M j+4@t (4@ 51PMA"XPAM[u+zAgI K .y ?`Mq .Z i6X4V&4zA> +(M 3>">P`>t`>APX>`gs! >:c >H$R WGd Dm=:m m=6md /=6;H6WKc>dK ,6X4V(4zAMA>XU>Y Mq ^( @X>M>T <>wPXzzY @>4 ^<K )E lQA3 $>P">4@>AY K *[ ?4Tq **sI @X>M V+44 w>M[u>u>4Y! H8 m=6m /=6;H6WKc>dK 6&Rmd (H H8c$Rdm=%m6 ,^< K .* ?`Mq . fPq .Z i6X4V&4zA> +(M

@>T <>APX>` $14 j+4@"XPAM[u+zAY 51PMA"XPAM[u+zA 8gsI K .y ?`Mq . fPq .Zi6X4V&4zA> +(M w>">P`UX[u>4 N4A>P4>uT>4gI K ). ?`Mq . fPq .Z i6X4V&4zA>+(M J(J $14 (4`>">wUX[u>T J>PT/w>4gs 1@>P

! H8 %mcK=88Km Fm$RKcW3:Tm6 !>d>6 (H ;6GlWm6Y M1 u'(zXw z&P i+(MU'4@XM[u> 6X4V&4ztA>g ,K )+Y K *)` ?`Mq . fPq )Y K *x[ (4@ @I K )E lQA3sY z&P iX4U'4@XM[u> 6X4tV&4zA>g ,K x2 ?`Mq .s (4@ z&P i+(v>P1P@>4AUX[u> 6X4V&4zA>g ,KK *xY *x`sI >M`>@+Pz @+44 >X4>P w>AP>44A>4 6PTXAAU(4w @>P 6X4V(4zAMA>XU> ,Mq ?4Tq y\ysq

6X4MA">XU>4 zP>Xq

g N ?4Tq y*7yE <q ?`Mq .Z QA>(>Pw>w>4MA+4@ @>P 6QAq

yx

yy

yE

Page 39: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

"o 1i*U">M;Y K7; 1U;?L;\P";8"#"MPM;Y #"i 1U;?L;\P""i*U">M;Y% 9X> i6P^X>U(4w $14 6X4V&4zA>4g XMAQA>(>Pw>w>4MA+4@ @>P 6QAq ,Mq ?4Tq y\sq 9>P <>wPXzz @>M i6P^X>U>4Mg >PU+4wA @+tTXA +(MM[uU+ww>`>4@> <>@>(A(4w z&P @X> ^(AP>zz>4@> 6Pz+MM(4w (4@ ?`wP>4^(4w>MAUq P>U>$+4A>P Q+[u$>Pu+UA>q 9X>M wXUA X4M`>Mq X4 z1Uw>4@>P 0X4MX[uAZ7 H>P @X> 6X4V&4zA> i>P^X>UAgY @>T MX4@ MX> >MAUq ^(^(P>[u4>4Y @>P u+A MX> +([u

^( $>PMA>(>P4I @+M XMA 4+[u uh @>PW>4Xw>Y @>P &`>P @X> @>P 6X4V(4zAM>P^X>U(4w@X>4>4@> j>XMA(4w ,O'AXwV>XA 1@>P J>PT/w>4M4(A^(4ws @XM-14X>P>4 V+44Y ^(@X>M>T bP1`U>T @>P B(P>[u4(4w Mq +(Mz&uPUq ?4uq . ^( ?`Mq .Y ?4Tq .\\ zzq

7 6X4V&4zA>>P^X>U(4wM+`MX[uAZ 6X4> (4A>P >X4> 6X4V(4zAM+PA z+UU>4@> j>XMA(4w,O'AXwV>XA 1@>P J>PT/w>4M4(A^(4wY Mq ?4Tq G)s T(MM +(z -1MXAX$> 6X4V&4zA>i^X>U>4gI `>X 5>uU>4 @X>M>P i6X4V&4zA>>P^X>U(4wM+`MX[uAg ,@X>M>4 <>wPXzz $>Pt">4@>A ^< K .y ?`Mq *s 4XTTA @X> uj >X4> >MAUq 4X[uA P>U>$+4A> ijX>`u+`>P>Xg+4Y @X> 4X[uA ^( MA-zUq 6X4V&4zA>4 z&uPAI J>PU(MA> MX4@ @+u>P 4X[uA +(MwU>X[uMtz'uXw (4@ 4X[uA +`^X>u`+P ,Mq +(Mz&uPUq ?4uq ) ^( ?`Mq .Y ?4Tq *xy zzqsq

7 i6P^X>UAg MX4@ 4(P M1U[u> J>PT/w>4MT>uP(4w>4Y @X> $>P"XPVUX[uA MX4@I 4X[uAP>+UXMX>PA> H>PAMA>Xw>P(4w>4 >Pz+MMA @X> 6QAq wP@Mq 4X[uAI ?(M4+uT>4 $14 @X>tM>T S>+UXM+AX14M-PX4^X- X"Q ,Mq ?4Tq .)s `>@&Pz>4 @>P w>M>A^UX[u>4 3P(4@tU+w> ,^< K .E ?`Mq * 6QA3Y K E ?QA3sq

7 j>XMA(4w>4 X44>Pu+U` @>P z+TXUX'P>4 j>`>4Mw>T>X4M[u+zA ">P@>4 4X[uA i>Pt^X>UAg (4@ z+UU>4 TXAuX4 (4A>P V>X4> 6X4V(4zAM+PA ,<50 $q .xq2q.222 7 pF S::C2yY <QA<Uq pp .222Y GGEsq

8"YiU\\ #"i 1U;?L;\P"Vk1i*U">M;Yj% i6P^X>U>4g `>@>(A>A iTXA 6Pz1Uw 4+[u >At"+M ^X>U>4g ,$>P+UA>AsY >A"+M i>P^>(w>4Y u>P$1P`PX4w>4g ,C"1RY 9>(AM[u>M H/PtA>P`([usq 6X4V&4zA>>P^X>U(4w XMA +UM1 >X4 ^X>Uw>PX[uA>A>M J>Pu+UA>4Y 'u4UX[uIU4@88O; X4 IAFY K ) S4q ? G2Z i9+M H1PA R>P^X>U>4R `>^>X[u4>A @+M 0X4+P`>XtA>4 +(z >X4 BX>U (4@ @+M 6PP>X[u>4 @X>M>M BX>U>MY @P&[VA +UM1 >X4>4 0+4@U(4wMt$1Pw+4w (4@ M>X4> >Pz1UwP>X[u> <>>4@Xw(4w +(Mg ,TXMM$>PMA'4@UX[u XMA @+M H1PAi>Pz1UwP>X[ugY Mq(qsqBX>Uw>PX[uA>A T(MM @+M J>Pu+UA>4 M>X4Y @uq >M T(MM +(z 6X4V&4zA> ^X>U>4q 9+TXA"XP@ ?`Mq . TXA @>T <>wPXzz i6P^X>U>4g ^(P 3P(4@U+w> z&P @X> 51P@>P(4w @>Puh 4+[u >X4>P 6X4V&4zA>>P^X>U(4wM+`MX[uA +UM J1P+(MM>A^(4w z&P @X> ?44+uT>>MAP>[uAUX[u P>U>$+4A>P 6X4V&4zA> ,Mq ?4uq ) ^( ?`Mq .Y ?4Tq *xy ^(P ?`wP>4t^(4w ^"XM[u>4 6X4V&4zA>4 (4@ @>P M1wq _=m%R>%mdm=sqH>U[u>M J>Pu+UA>4 ^(P 6X4V&4zA>>P^X>U(4w z&uPAY XMA @>4 X4 ?`Mq . Q+A^ . +(ztw>z&uPA>4 6X4V(4zAM+PA>4 (4@ @>4 ^(w>u/PXw>4 J>P">XM(4w>4 X4 ?`Mq . Q+A^ )+(z @X> KK .*7)x ^( >4A4>uT>4 ,Mq ?4Tq :Esq4U" k"i*U">P";j 1U;?L;\P" MX4@ @>P i6Pz1Uwg @X>M>P $14 @>4 6X4V(4zAM+PA>4 >Ptz+MMA>4 j>XMA(4w>4 @>M QA-zUq i6Pz1Uwg ,`>MM>P 6Pw>`4XMs XMA @+`>X 4X[uA 41A">4t@Xw XQ >X4>M -1MXAX$>4 Q+U@1M ^"XM[u>4 6X44+uT>4 (4@ ?(z">4@(4w>4 ^( $>PtMA>u>4I 6X4V&4zA> V/44>4 $X>UT>uP -1MXAX$ 1@>P 4>w+AX$ M>X4 ,Mq ?4Tq y\xsqE"iW(>P;Uh */Uh&W"; k"i*U">P";j M;# k'"*7Y";";j 1U;?L;\P";% 9>P ?(Mt@P([V i>P^X>UAg AP+A TXA @>T 6QA3 .2Gy +4 @X> QA>UU> @>P zP&u>P X4 K ) ,?`Mq .(4@ ) Q+A^ )s >4Au+UA>4>4 H>4@(4w $1T i`>^1w>4>4g 6X4V1TT>4q 6M T+wM>X4Y @+MM @+TXA @>P ^>XAUX[u> QX44w>u+UA @>M ?(M@P([VM i`>^1w>4gY @>P +4 i^(w>tzU1MM>4g +4VUX4wAY $>PTX>@>4 ">P@>4 M1UUA> ,@X> <>wPq ^(T S>w6 >X4>M 6QA3.2GyY <O9P([VMq GC.xG\Y M[u">XwA @+^(sq 6A"+M i>P^X>U>4g `>@>(A>AY >A"+M ?4tw>MAP>`A>M >PP>X[u>4q 9+u>P V+44 T+4 X4 @>P J>P">4@(4w @>M ?(M@P([VM i>Pt^X>UAg @X> ?4@>(A(4w >X4>P A+A`>MA+4@MT'vXw>4 bP'^XMX>P(4w M>u>4Z 6X4V&4zA>

1 *2

pq 6X4V&4zA>>P^X>U(4wI MX>`>4 6X4V(4zAM+PA>4 ,Qq .s ?4Tq yG g N

yG

Page 40: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 x\ ^Hc=:

MX4@ @>TW>4Xw>4 ^(^(P>[u4>4Y @>P MX> @(P[u M>X4 J>Pu+UA>4 >PU+4wA u+AY @uq @X>^(P 64AMA>u(4w @>P 6X4V&4zA> z&uP>4@> j>XMA(4w >P`P+[uA u+Aq JX>U 3>"X[uA XMA@X>M>P H1PA+(MU>w(4w +UU>P@X4wM 4X[uA `>X^(T>MM>4 ,">44wU>X[u MX> @(P[u >X4>+T B">[V @>P 6QAq +(Mw>PX[uA>A> ?(MU>w(4w `>MAq "XP@Y Mq ?4Tq G)sq

9>44 @+M 6QA3 $>P">4@>A ,@>P f>Xw(4w @>M 3>M>A^w>`>PM ^( UX>@>PUX[u>P O>PTX41U1twX> >4AM-P>[u>4@Y Mq ^< +([u ?4Tq yys `>X 6X44+uT>4 (4@ 6X4V&4zA>4 @>4 ?(M@P([Vi`>^X>u>4g +([u ">XA>PuX4 4X[uA 4(P M->^X>UU X4 >X4>T ^>XAUX[u>4 QX44 ,M1 ^< X4 K x+?`Mq ) fPq )Y K .. ?`Mq . Q+A^ .Y K )\ ?`Mq . fPq * Q+A^ ) +5Y K *:+ ?`Mq .sY M14@>P4+([u wU>X[u`>@>(A>4@ TXA i>P^X>U>4g ,K .y ?`Mq . Q+A^ . fPq ) (4@ *Y K )y ?`Mq .Y K )E+?`Mq . Q+A^ .Y K *x[ ?`Mq . Q+A^ *Y K *E` ?`Mq . Q+A^ . +5Y K xE ?`Mq ) fPq )Y *+Y K x2?`Mq xsY "'uP>4@ X4 +4@>P>4 $>PwU>X[u`+P>4 5'UU>4Y >`>4M1 "X> X4 K )Y $14 i>P^X>U>4gw>M-P1[u>4 "XP@ ,K )E`Y K *x@ fPq )Y K *E ?`Mq ) fPq * Q+A^ ) +5Y K x2 ?`Mq . fPq )`(4@ [Y K x2 ?`Mq * Q+A^ )sq

6X4MA">XU>4 zP>X

\o <'Yi";*M;Y */Uh&W"; 1U;?L;\P""i*U">M;Y M;# 1U;?7==";hK"i/";V#M;Y

9+M 6QA3 w>uA $14 J>PT/w>4MT>uP(4w>4 @>M QA-zUq +(MY X4@>T >M 6Pu/u(4w>4@>P "XPAM[u+zAUX[u>4 j>XMA(4wMz'uXwV>XA +UM 6X4V&4zA> @>M QA-zUq >Pz+MMAq 6M w>tU+4wA @+44 @(P[u @>4 ?`^(w `>MAXTTA>P -PX$+A>P ?(Mw+`>4 ,Q14@>P+(Mw+`>4(4@ +(v>Pw>"/u4UX[u> <>U+MA(4w>4s 4+[u ?`Mq x ^( >X4>T +UM $>Pz&w`+P `>tAP+[uA>A>4 6X4V1TT>4 +UM <>T>MM(4wMwP(4@U+w> @>P M(`Wq j>XMA(4wMz'uXwV>XA ,Mq?4Tq :I G"P: X4 ,UMS=CG"P:Y QA>(>PP>[uAY )\q ?(zUq )\.\Y K 2 S4q E:sq ?4@>P>-PX$+A> ?(Mw+`>4 `U>X`>4 `>X 6PTXAAU(4w @>P M(`Wq j>XMA(4wMz'uXwV>XA (4`>P&[VtMX[uAXwA ,$wUq +([u K .) fPq .sI T+4 `>^>X[u4>A XuP> J>P+(Mw+`(4w ,>4AM-P>[u>4@K .: ?`Mq . Q+A^ . 6QA3 .2)ys +UM 6X4V1TT>4M$>P">4@(4wq 5&P lQA-zUq XMA +(Mt@P&[VUq `>MAXTTAY @+MM >M z&P @X> 6PTXAAU(4w @>M 6X4V1TT>4M 1u4> <>@>(A(4wXMAY 1` >M $>PA>XUA "XP@ ,K : ?`Mq * Q+A^ . lQA3sq 6M XMA MA>AM ^"XM[u>4 @>P 6X4tV&4zA>>P^X>U(4w (4@ @>P 6X4V1TT>4M$>P">4@(4w @(P[u M1wq J>Pz&w(4w &`>P6X4V&4zA> ^( (4A>PM[u>X@>4Z pMA @>P O+A`>MA+4@ >X4>P 6X4V&4zA>>P^X>U(4w $>Pt"XPVUX[uA "1P@>4Y M1 V+44 >P 4X[uA P&[V"XPV>4@ @+@(P[u `>M>XAXwA ">P@>4Y @+MM@>P QA-zUq @X> 6X4V&4zA> X4 >X4>P H>XM> $>P">4@>AY @X> +(v>Pu+U` @>M O+A`>MA+4@M@>P 6X4V&4zA>>P^X>U(4w UX>wAY ^< -PX$+A> l+-XA+U>PAP'w> ^(P 9>[V(4w $14 <? $>Pt">4@>A 1@>P 6X4V&4zA> z&P M>X4>4 j>`>4M(4A>Pu+UA $>P`P+([uA 1@>P $>PM[u>4VA,Mq ?4Tq .y\sq 9X> ?`wP>4^(4w ^"XM[u>4 6X4V&4zA>>P^X>U(4w (4@ t$>P">4@(4wu+A X4M`>Mq <>@>(A(4w `>X @>P ?`wP>4^(4wY ">U[u>P QA-zUq @X> 6X4V&4zA> >P^X>UAu+AY @uq ">T MX> i^(^(P>[u4>4g MX4@q 9X> 5P+w> XMAZ i6P^X>UA W>T+4@ 6X4V&4zA>(4@ $>P">4@>A >P MX>Y X4@>T >P MX> ^< M>X4>T Q1u4 ^(V1TT>4 U'MMAY 1@>P >P^X>UAMX> @>P Q1u4 M>U`MAkg ,M1 B"1M"@8Y 9QAn3 . ,.2G2sY ).\sq 6X4> <>>X4zU(MM(4w@>P ->PM/4UX[u>4 B(P>[u4(4w $14 6X4V&4zA>4 XMA 4(P X4 @>P H>XM> T/wUX[uY @+MM@X> b>PM14 @>M j>XMA(4wM>PMA>UU>PM 7 @>P @X> 9XM-1MXAX14M`>z(w4XM &`>P @X> j>XMtA(4wM>PMA>UU(4w u+AY @X> ^(P 64AMA>u(4w @>P 6X4V&4zA> z&uPA ,Mq ?4Tq .y\Y .y)s7 w>'4@>PA (4@ @+@(P[u @X> i6P^X>U(4wg @>P 6X4V&4zA> @(P[u >X4>4 +4@>P>4QA-zUq >PT/wUX[uA "XP@q?([u @X> SM-Pq ^(P jX>`u+`>P>X "XP@ TXA @X>M>P ?`wP>4^(4w w>P>[uAz>PAXwAq du4>6X4V&4zA>>P^X>U(4wM+`MX[uA UX>wA @+M h1AX$ z&P @X> `>"(MMA> 6P^X>U(4w $14 J>PtU(MA>4 XT ->PM/4UX[u>4 <>P>X[u (4@ @+TXA +(z @>P 6`>4> @>P 6X4V1TT>4M$>Pt">4@(4wq

6X4MA">XU>4 zP>Xq

g N ?4Tq yG7E. <q ?`Mq .Z QA>(>Pw>w>4MA+4@ @>P 6QAq

y:

y2

E\7E.

Page 41: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

Yo 1U;?L;\P""i*U">M;Y #Mi&W #"; IP"M"i2\>U&WPUY";Qd7ii"h27;#";*2iU;*U2

I&WiU\PPM=% ,UMS=Y <>^&w> (4@ ?`^&w> XT 6X4V1TT>4MA>(>PP>[uAY QA(H .2:\Y .I ,UMS=YL`>P QA>(>Pw>P>[uAXwV>XA X4 QA>(>Pw>M>A^w>`(4wY QA>(>P$>P"+UA(4w (4@ QA>(>Pw>PX[uAM`+PtV>XAY QA(H .2:\Y ):.I AN8PY <>MA>(>P(4w $14 N4A>Pu+UAMU>XMA(4w>4 +4 w>AP>44A U>`>4@>(4@ w>M[uX>@>4> 6u>w+AA>4Y QA(H )\\yY .\2I Y40PY ?(MwU>X[uM^+uU(4w>4 `>XT M[u(U@tP>[uAUX[u>4 J>PM1Pw(4wM+(MwU>X[uY fH< )\.\Y .Gy.I ,UMS=CG"P:Y QA>(>PP>[uAY )\q ?(ztU+w>Y l/U4 )\.\q

1i*U">M;Y K7; 1U;?L;\P"; M;# d7ii"h27;#";*% 9X> i6P^X>U(4wg $14 6X4tV&4zA>4 MA>UUA >X4>4 O>XU @>M QA>(>PA+A`>MA+4@M ,@>4 QA>(>Pw>w>4MA+4@s @+P ,Mq?4Tq .GY y.sY @>P @(P[u @X> ?(z^'uU(4w $14 MX>`>4 6X4V(4zAM+PA>4 V14VP>AXMX>PA(4@ `>M[uPX>`>4 "XP@ ,Mq ?4Tq :Esq H>44 ?`Mq . @+$14 M-PX[uAY @+MM i@>P QA-zUqg@X> 6X4V&4zA> >P^X>UAY M1 V>44^>X[u4>A @+M 3>M>A^ @+TXA @+M u+4@>U4@> Q(`W>VA,IU4@88O; X4 IAFY K ) S4q ? G2sY wU>X[u^>XAXw V4&-zA @X> S>w>U(4w +4 @X>QAbzUX[uA @>M K . +4 ,IU4@88O; X4 IAFY K ) S4q ? GGsq 9+P+(M >PwX`A MX[uY @+MM@X> 6X4V&4zA> +UM 6Pz1Uw @>M 0+4@U(4wMA+A`>MA+4@M @>T u+4@>U4@>4 QA-zUq i^(t^(P>[u4>4g MX4@q 9+M XMA @>P QA-zUqY @>P &`>P @X> $14 @>P >X4^>U4>4 6X4V(4zAM+PA>Pz+MMA> j>XMA(4wM>PMA>UU(4w ,Mq ?4Tq G)s @XM-14X>P>4 V+44 ,Mq +(Mz&uPUq ?4uq .^( ?`Mq .Y ?4Tq .)y zzqsq?UM iV1PP>M-14@X>P>4@g V+44 T+4 @X> <>MA>(>P(4w 1@>P @X> 6X4V&4zA>>PTXAAtU(4w >A"+ @+44 `>^>X[u4>4Y ">44 @X> `>X >X4>T QA-zUq >X4w>AP>A>4> 6X4V&4zA>tTX4@>P(4w `>X >X4>T +4@>P>4 QA-zUq ^( >X4>P 6X4V&4zA>>Pu/u(4w z&uPAq 9X>M>HXPV(4w APXAA u'(zXw >X4I ^< `XU@>4 <? `>X @>4 6X4V&4zA>4 XQ@q K ) ?`Mq .fPq .7*Y Hl `>X @>4 6X4V&4zA>4 XQ@q K ) ?`Mq . fPq x7GY Q? (4@ +(v>Pw>"/u4tUX[u> <>U+MA(4w>4 u'(zXw `>XT 6T-z'4w>P <6 1@>P 6X44+uT>4 XQ@q K :q 5P+wUX[uV+44 4(P M>X4Y 1` >X4> M1U[u> HXPV(4w MA>AM +4^(4>uT>4 XMAq."=(X g N ?"U; ."'7P hA&W>U&W 7#"i *"UP>U&W ?7ii"h27;#U"i";#"i 8"hP"M"ViM;Y% ?`Mq . P>w>UA +(MM[uUX>vUX[u @X> <>MA>(>P(4w @>M QA-zUqY @>P @(P[u 6Pz&UtU(4w @>M O+A`>MA+4@M >X4>P @>P MX>`>4 6X4V(4zAM+PA>4 @>4 QA>(>PA+A`>MA+4@ >Ptz&UUA ,Mq ?4Tq E)sq 9>P QA-zUq APXAA @+`>X X@S X4 S>[uAM`>^X>u(4w>4 ^( 9PXAA>4Y&`>P @>P>4 <>MA>(>P(4w XMA @+4+[u ^( >4AM[u>X@>4Y ">U[u> O+A`>MA'4@> MX> $>Pt"XPVUX[u>4q 9+u>P z1UwA +(M ?`Mq . V>X4 3>`1A M+[uUX[u 1@>P ^>XAUX[u V1PP>M-14t@X>P>4@>P <>MA>(>P(4wq 64AM-P>[u>4@>M "X> 4+[u ?`Mq . z&P @>4 QA>(>Pw>w>4tMA+4@ ,6X4V&4zA>>P^X>U(4ws wXUA 4+[u ?`Mq ) z&P @X> QA>(>P`>T>MM(4wMwP(4@U+w>Z6M wX`A V>X4 3>`1A V1PP>M-14@X>P>4@>P 6X4V&4zA>>PTXAAU(4w 1@>P V1PP>M-14@X>tP>4@>P <XU+4^X>P(4wqd"U; A>>Y"="U;"i J"&WPhYiM;#hAP* "U;"i hA&W>U&W ?7ii"h27;#U"i";#"; 8"VhP"M"iM;Y% 6M `>MA>uA V>X4 7 @>T 6QA3 (4w>M[uPX>`>4 ^(wP(4@>UX>w>4@>P 73P(4@M+A^Y @+MM ?`^X>u`+PV>XA `>XT ?(z">4@>4@>4 (4@ QAbzUX[uA `>XT 6T-tz'4w>P $14>X4+4@>P +`u'4w>4q JX>UT>uP MX4@ @X> <>MAXTT(4w>4 @>M 6QA3 +UU>X44+[u @>4 J>Pu'UA4XMM>4 @>M >X4^>U4>4 QA-zUq +4^(">4@>4q 9+M >4AM-PX[uA @>T3P(4@M+A^Y @X> "XPAM[u+zAUX[u> j>XMA(4wMz'uXwV>XA >X4>M QA-zUq ^( >Pz+MM>4 (4@ MX>@>Mu+U` 4(P 4+[u M>X4>4 J>Pu'UA4XMM>4 ^( `>(PA>XU>4 ,,UMS=Y QA(H .2:\Y ):._)2.]sq p4z1Uw>@>MM>4 MX4@ T/wUX[u7 ?`^(w `>XT 3>`>P 1u4> QAbzUX[uA `>XT 6T-z'4w>PY ^< ">XU `>X @X>M>T MAzP>X

1@>P 4X[uA MA`+PY @uq ^( V>X4>P 6X4V(4zAM+PA w>u/P>4@ ,M1 <50 $q xqxq.2:2 7F S .xC:yY <QA<Uq pp .2:2Y GG2Y ^(P @+(>P4@>4 j+MA XQ$q K .\ ?`Mq . fPq .sI

7 V>X4 ?`^(w `>XT 3>`>P AP1A^ QAbzUX[uA `>XT 6T-z'4w>PY ^< ">XU @>P ?`^(w+(Mw>M[uU1MM>4 XMA ,>A"+ 4+[u K x ?`Mq yY K .\ ?`Mq * 6QA3Y K .\ lQA3s 1@>P">XU @X> ?(z">4@(4w +(v>Pu+U` @>P 6X4V&4zA>>P^X>U(4w UX>wA ,K .) fPq .sI

1 x.

pq 6X4V&4zA>>P^X>U(4wI MX>`>4 6X4V(4zAM+PA>4 ,Qq .s ?4Tq E) g N

E)

Page 42: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 x) ^Hc=:

7 (4A>PM[uX>@UX[u> <XU+4^X>P(4w `>X $>PM[uX>@>4>4 N4A>P4>uT>4 ,<50 $q 2q*q.2:2 7 F S 2C:EY <QA<Uq pp .2:2Y G.xY `>APq <>APX>`M+(zM-+UA(4wsq

JwUq +([u K .E\ ?dI @+4+[u V+44 @+M 5? @>4 ?`^(w 4X[uA `>U>wA>P <? 1@>PHl $>PM+w>4q 9X> J1PM[uPXzA `>MA'AXwAY @+MM @>P ?`^(w 4X[uA M[u14 TXA @>P<>wPq $>PM+wA ">P@>4 V+44Y @X> >4AM-P>[u>4@>4 <6 1@>P 6X44+uT>4 u'AA>44X[uA `>X >X4>T 6T-z'4w>P >Pz+MMA ">P@>4 V/44>4q! 9Hc6>R8mW&::m# l1PP>M-14@>4^ `>MA>uA ^"XM[u>4 6X4V&4zA>4 +(M "X>@>PV>utP>4@>4 <>^&w>4 w>Tq K )) fPq . Q+A^ ) (4@ @>T ?`^(wM$>P`1A w>Tq K .) fPq ),@+M ?`^(wM$>P`1A `>XT j>XMA>4@>4 M[uUX>vA @X> i6Pz+MM(4wg `>XT 6T-z'4w>P+(Msq 6X4V&4zA> +(M N4A>Pu+UAMU>XMA(4w>4 4+[u K )) fPq .+ MX4@ 4(P ^( $>PMA>(t>P4Y ">44 MX> ,TXA B(MAXTT(4w @>M 6T-z'4w>PMs +UM Q? `>XT j>XMA>4@>4 +`w>t^1w>4 ">P@>4 V/44>4q ?([u uX>P UX>wA 4+[u ^(APq SM-Pq @>M <50 @+M l1PP>M-14t@>4^-PX4^X- ^(wP(4@> ,<50 $q *.q*q)\\x 7 F S .:C\*Y <QA<Uq pp )\\xY .\xGI>`>4M1 G"P: X4 ,UMS=CG"P:Y QA>(>PP>[uAY )\q ?(zUq )\.\Y K 2 S4q )xI +? 41[u,UMS=Y QA(H .2:\Y . _:]I AN8PY QA(H )\\yY .\2sq Q[uUX>vUX[u `>MA>uA M>XA @>TnQA3 )\\: ,$q )\q.)q)\\GY <3<Uq pY *.y\s +([u l1PP>M-14@>4^ `>X J>PM1Pw(4wMtU>XMA(4w>4 (4@ ?(MwU>X[uM^+uU(4w>4 XT S+uT>4 @>M J>PM1Pw(4wM+(MwU>X[uM ^"XtM[u>4 K .\ ?`Mq . fPq .+Y .` 6QA3 >X4>PM>XAM (4@ K )) fPq .` (4@ .[ +4@>P>PtM>XAM ,@+^( +(Mz&uPUq Y40PY fH< )\.\Y .Gy.sqd"U; A>>Y"="U;"i J"&WPhYiM;#hAP* "U;"i *"UP>U&W ?7ii"h27;#U"i";#"; 8"VhP"M"iM;Y% <>"XPVA >X4 J1Pw+4w >X4> 6X4V1TT>4MTX4@>P(4w `>X >X4>T QA-zUq(4@ >X4> 6X4V1TT>4M>Pu/u(4w `>X >X4>T +4@>P>4 QA-zUqY M1 `>MA>uA >`>4z+UUMV>X4 +UUw>T>X4>P S>[uAMwP(4@M+A^Y @+MM `>X@> HXPV(4w>4 XT wU>X[u>4 JB >Pz+MMA">P@>4 T&MM>4q 6M V1TTA +([u uX>P @+P+(z +4Y ">U[u> <>MAXTT(4w>4 z&P @>4>X4^>U4>4 QA-zUq uX4MX[uAUX[u @>P ^>XAUX[u>4 6Pz+MM(4w >X4>M J1Pw+4wM T+vw>`>4@MX4@Y @X> 3P(4@M'A^> @>P 3>"X44>PTXAAU(4w @(P[u J>PT/w>4M$>PwU>X[u ,K x?`Mq .Y K ys 1@>P @+M B(t (4@ ?`zU(MM-PX4^X- ,K x ?`Mq *Y `>X L`>PM[u(MMP>[ut4(4w w>Tq K ) ?`Mq ) fPq )Y `>X Q? (4@ +(v>Pw>"/u4UX[u>4 <>U+MA(4w>4sq 6PtTXAA>U4 ^">X QA-zUqY ^"XM[u>4 @>4>4 >X4 J>PT/w>4M&`>Pw+4w >Pz1UwAY XuP> 6X4tV&4zA>Y `>X @>4>4 @X> J>PT/w>4M`>">w(4w ^( `>P&[VMX[uAXw>4 XMAY 4+[u @>T6X44+uT>&`>PM[u(MMY M1 AP>A>4 @>P ?`zU(MM `>XT >X4>4 (4@ @>P B(zU(MM `>XT+4@>P>4 QA-zUq wU>X[u^>XAXw >X4Y ">XU @>P B>XA-(4VA @>M L`>Pw+4wM @>P "XPAM[u+zAUXt[u>4 J>Pz&w(4wMT+[uA T+vw>`>4@ XMAq 9+w>w>4 `P+([uA >X4> `>X >X4>T `XU+4t^X>P>4@>4 QA-zUq +(Mw>"X>M>4> J>PT/w>4M'4@>P(4w MX[u 4X[uA wU>X[u^>XAXw `>X >Xt4>T +4@>P>4 QA-zUq ,TXA J>PT/w>4M$>PwU>X[u 1@>P L`>PM[u(MMP>[u4(4ws+(M^("XPV>4Y ^< @X> <XU@(4w >X4>P S&[VMA>UU(4w 1@>P H>PA`>PX[uAXw(4wI @X>M wXUAwP@Mq +([u `>X <>APX>`M+(zM-+UA(4w ,<50 $q :q*q.2:2 7 F S 2C:EY <QA<Uq pp .2:2YG.xY X4 ?`V>uP $14 @>P zP&u>P>4 SM-PqsI Mq +([u 6PUq ^( K y ?4Tq *\y ^(P V1PP>Mt-14@X>P>4@>4 <XU+4^X>P(4wq f+[u uh XMA +UU>P@X4wM XT S+uT>4 >X4>P hXA(4A>Pt4>uT>PM[u+zA V1PP>M-14@X>P>4@ ^( `XU+4^X>P>4 ,<50 $q )q.)q.22G 7 Jppp S.yC2EY <QA<jq pp )\\:Y .GxI $wUq uX>P^( (4@ +([u ^( @>4 3>w>4+4MX[uA>4 K y?4Tq *\:sqd7ii"h27;#U"i";#" 8"MiP"U>M;Y #"h IA&WK"iWA>Ph XMA $14 V1PP>M-14@X>P>4t@>P <>(PA>XU(4w @>P 6X4V&4zA> (4@ @>M 6X4V1TT>4M ^( (4A>PM[u>X@>4q 9X>P>[uAUX[u> (4@ A+AM'[uUX[u> <>(PA>XU(4w >X4>M Q+[u$>Pu+UAM @(P[u @X> z&P T>uP>P>`>A>XUXwA> QA-zUq ^(MA'4@Xw>4 5= M1UUA> >X4u>XAUX[u w>M[u>u>4q S>[uAUX[u XMA W>@1[uW>@>M 5? M>U`MA'4@Xw (4@ MX4@ "X@>PMAP>XA>4@> MAUq <>(PA>XU(4w>4 4X[uA +(Mtw>M[uU1MM>4q

6X4MA">XU>4 zP>Xq

g N ?4Tq E)7Ey <q ?`Mq .Z QA>(>Pw>w>4MA+4@ @>P 6QAq

E*7Ey

Page 43: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

Nn <M\*(W>M;Y K7; hU"'"; 1U;?M;\PhAiP"; p<'hn 3 IAP* 3 ain 3]So

Ao <'h&W>U"X";#" <M\*(W>M;Y9>P 6QAq i(4A>PUX>w>4g 4+[u ?`Mq . Q+A^ . 4(P 6X4V&4zA> +(M @>4 @1PA X4 @>4fPq .7G +(zw>^'uUA>4 6X4V(4zAM+PA>4q 9X>M> ?(z^'uU(4w XMA >PM[u/-z>4@q

p4 @>P 5+MM(4w @>M K ) ?`Mq * 6QA3 .2*x.2Gx V+T @X>M +([u M-P+[uUX[u ^(T ?(M@P([V,i@>P 6QAq (4A>PUX>w>4 4(P 8gsI @X> 5+MM(4w @>M K ) ?`Mq . 6QA3 .2Gy zzq M1UUA> @+P+44X[uAM '4@>P4 ,<>wPq ^(T S>w6 >X4>M 6QA3 .2GyY <O9P([VMq GC.xG\Y )*:sq

6X4 J>PT/w>4M^("+[uMY @>P 4X[uA (4A>P >X4> @>P MX>`>4 6X4V(4zAM+PA>4 @>M6QA3 >X4w>1P@4>A ">P@>4 V+44Y (4A>PUX>wA 4X[uA @>P 6QAqI ^( 4X[uA MA`+P>4 J>PtT/w>4MT>uP(4w>4 Mq ?4Tq G2Y :\qg NN ph7;hPUY" 1U;?L;\P"o$ ?"U; <M\\A;YPAP'"hPA;#% 9X> iM14MAXw>4 6X4V&4ztA> XQ@q K ))g ,?`Mq . fPq Gs `XU@>4 V>X4>4 ?(zz+4wA+A`>MA+4@Y M14@>P4 @X> fPq G`>^>X[u4>A +`M[uUX>v>4@ @X> M14MAXw>4 <>MA>(>P(4wMA+A`>MA'4@>Y 4'TUX[u "X>@>PtV>uP>4@> <>^&w> (4@ 6X4V&4zA> +(M M14MAXw>4 j>XMA(4w>4q N4A>P @>P fPq G M1UUtA>4 +([u 4(P @X> 6X4V(4zAM+PA>4 fPq G (4@ : @>M 6QA3 .2)y ^(M+TT>4w>z+MMA">P@>4 ,<>wPq ^(T 6QA3 $q .Eq.\q.2*yY SQA<Uq .2*yY *yI IO@8CI"=QQ=RY6QA3Y .2*xY ysqg NZ p1;Ph&W(#UYM;Y";$ ;A&WPi(Y>U&W" 1U;?L;\P"o$ ?"U;" /"UP"i" 1U;V?M;\PhAiP% ?([u K )x M[u+zzA V>X4> ">XA>P> 6X4V(4zAM+PAY M14@>P4 >4Au'UA ^O 4(P>X4> lU+PMA>UU(4w ,Mq K )x ?4Tq .\sq 9X>M >PwX`A MX[u M1"1uU +(M ?`Mq . Q+A^ )Y@>P ^(P ?`wP>4^(4w @>P 6X4V(4zAM+PA>4 +(z K .*7)x $>P">XMA +UM +([u +(M @>TH1PAU+(A $14 K )xZ iB( @>4 6X4V&4zA>4 XQ@q K ) ?`Mq . w>u/P>4 +([u 8g

'o J"&WPh";P/U&?>M;Y #"i 1U;?M;\PhAiP";J>PwU>X[u`+P> ?(z^'uU(4w>4 "X> X4 Q+A^ . zX4@>4 MX[u M[u14 XT bP>(MMq 6QA3 $q.:2. (4@ @+4+[u XT 6QA3 .2)yY @+M +[uA i6X4V1TT>4M+PA>4g +(z^'uUA> ,M1wq-P+wT+AXM[u>P 6X4V1TT>4M`>wPXzzY Mq ?4Tq .\sq 9X> u>(AXw>4 MX>`>4 6X4V(4zAMt+PA>4 w>u>4 +(z @+M 6QA3 .2*x ^(P&[VY @+M +([u @>4 <>wPXzz i6X4V(4zAM+PA>4g>X4z&uPA>q

bP>(vq 6QA3 $q .:2. 6QA3 .2)\!s 6QA3 .2)y!s 6QA3 M>XA .2*x!s

6X4V1TT>4 +(M l+t-XA+U$>PT/w>4

6X4V1TT>4 +(M l+t-XA+U$>PT/w>4

6X4V&4zA> +(M l+-XtA+U$>PT/w>4

6X4V&4zA> +(M l+-XtA+U$>PT/w>4

6X4V1TT>4 +(M3P(4@$>PT/w>4

6X4V1TT>4 +(M3P(4@`>MXA^

6X4V&4zA> +(M J>PtTX>A(4w (4@ J>Pt-+[uA(4w $14 (4`>t">wUX[u>T J>PtT/w>4Y Q+[uX4t`>wPXzz>4 (4@S>[uA>4

6X4V&4zA> +(M J>PtTX>A(4w (4@ J>Pt-+[uA(4w

6X4V&4zA> +(M j+4@t(4@ 51PMA"XPAM[u+zA

6X4V&4zA> +(M j+4@t(4@ 51PMA"XPAM[u+zA

6X4V1TT>4 +(M0+4@>U (4@ 3>">Pt`> >X4M[uUq @>M <>Pwt`+(M

6X4V1TT>4 +(M 3>t">P`>`>APX>`

6X4V&4zA> +(M 3>t">P`>`>APX>`

6X4V&4zA> +(M 3>t">P`>`>APX>`

1 x*

pq 6X4V&4zA>>P^X>U(4wI MX>`>4 6X4V(4zAM+PA>4 ,Qq .s ?4Tq EE7EG g N

EE

EG

Page 44: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 xx ^Hc=:

bP>(vq 6QA3 $q .:2. 6QA3 .2)\!s 6QA3 .2)y!s 6QA3 M>XA .2*x!s

6X4V1TT>4 +(M 3>t"X44 `PX4w>4@>P <>tM[u'zAXw(4w (4@ +(MS>[uA>4 +(z ->PX1@XtM[u> 0>`(4w>4 (M"q

6X4V1TT>4 +(M ?Pt`>XA

6X4V&4zA> +(M M14MAqM>U`MA'4@Xw>P <>P(zMtA'AXwV>XAY 6X4V&4zA>+(M 4X[uAM>U`MA'4@Xtw>P ?P`>XA ,?P`>XAMtU1u4s

6X4V&4zA> +(M M>U`tMA'4@Xw>P ?P`>XA6X4V&4zA> +(M 4X[uAtM>U`MA'4@Xw>P ?P`>XA

Q14MAXw> 6X44+uT>4 ?4@>P> "X>@>PV>utP>4@> <>^&w>

Q14MAXw> 6X4V&4zA>

Q14MAXw> j>XMA(4wMtw>"X44>

!s S>Xu>4z1Uw> w>w>4&`>P @>P w>M>A^UX[u>4 ?(z^'uU(4w w>'4@>PAq

a(>UU>Z B"1M"@8 X4 B"1M"@8C,UMS=C*=RP=4Y fX>@>Pw+4w 1@>P f>(1P@4(4w @>M 6X4V1TtT>4MA>(>PP>[uAMkY .2:yY 2xq

&o 8"#"MPM;Y #"i 1U;?M;\PhAiP";

AAo d7;?i"PUhU"iM;Y M;# E"i/"UhM;YhXA @>P ?(z^'uU(4w @>P MX>`>4 6X4V(4zAM+PA>4 X4 ?`Mq . Q+A^ . fPq .7G (4@ @>PJ>P">XM(4w X4 ?`Mq . Q+A^ ) +(z @X> KK .* zzq "XP@ @>P QA>(>Pw>w>4MA+4@ @>P 6QAq4'u>P (TM[uPX>`>4q 9>P QA-zUq T(MM @>4 O+A`>MA+4@ >X4>P 6X4V(4zAM+PA >Pz&UU>4(4@ @+@(P[u ,-1MXAX$> 1@>P 4>w+AX$>s 6X4V&4zA> >P^X>U>4q 9>P <>wPXzz @>P 6X4tV&4zA>>P^X>U(4w +UM QA>(>Pw>w>4MA+4@ @>P 6QAq ,Mq ?4Tq y\ zqs >Pz'uPA X4 ^">Xz+t[u>P 0X4MX[uA >X4> l14VP>AXMX>P(4wI @(P[u @X> ?(z^'uU(4w @>P MX>`>4 6X4V(4zAMt+PA>4 (4@ @(P[u @X> J>P">XM(4w +(z KK .*7)x "XP@ w>VU'PAY7 ">U[u> @>P JX>U^+uU @>4V`+P>P J>PT/w>4MT>uP(4w>4 +UM i6X4V&4zA>g `>MA>(t

>PA ">P@>4 M1UU>4Y (4@7 ">U[u> O+A`>MA+4@MT>PVT+U> >Pz&UUA M>X4 T&MM>4Y (T >X4> i6P^X>U(4wg $14

6X4V&4zA>4 ^( `>W+u>4q9X> J1PM[uPXzA `>"XPVA7 @(P[u l14VP>AXMX>P(4w @>M <>wPXzzM i6X4V&4zA>g +(z M1wq 6P">P`M>X4V&4zA>

,Mq ?4Tq E2s >X4> ?`wP>4^(4w ^"XM[u>4 @>P M1wq 6P">P`Mt (4@ bPX$+AM-u'P>,Mq ?4Tq y2s (4@

7 @(P[u J>P">XM(4w +(z @X> $>PM[uX>@>4>4 O+A`>MA'4@> @>P KK .*7)x >X4> l14tVP>AXMX>P(4w @>M <>wPXzzM i6P^X>U(4wg $14 6X4V&4zA>4 ,Mq ?4Tq G)sq

9>4 6X4V(4zAM+PA>4 @>M ?`Mq . UX>wA @+M BX>U ^(wP(4@>Y 4X[uA W>@>Y M14@>P4 4(P@X> @(P[u `>MAXTTA> j>XMA(4w>4 @>M QA-zUq `>"XPVA> 6Pu/u(4w M>X4>P "XPAM[u+zAtUX[u>4 j>XMA(4wMz'uXwV>XA ^( >Pz+MM>4 ,Mq ?4Tq G)sq9X> ?(z^'uU(4w X4 Q+A^ . XMA +`M[uUX>v>4@ ,Mq ?4Tq EEsI 4X[uA (4A>P @X> ?(z^'utU(4w z+UU>4@> J>PT/w>4MT>uP(4w>4 MX4@ 4X[uA MA`+P ,Mq ?4Tq G2sI &`>P @X> <>t@>(A(4w @>P B(1P@4(4w ^( >X4>P 6X4V(4zAM+PA Mq ?4Tq :yqhXA @>P X4 ?`Mq . `>"XPVA>4 l14VP>AXMX>P(4w @>M QA>(>Pw>w>4MA+4@M ,6X4V&4ztA>>P^X>U(4wY Mq ?4Tq y\s "XP@ wU>X[u^>XAXw @X> ?(Mw+4wM`+MXM z&P @X> 6PTXAAU(4w@>P QA>(>P`>T>MM(4wMwP(4@U+w> X4 ?`Mq ) `>P>XAw>MA>UUA ,Mq ?4Tq y\.sq9X> 6X4V&4zA> +(M @>4 MX>`>4 6X4V(4zAM+PA>4 >Pw>`>4 ^(M+TT>4 @X> iQ(TT>@>P 6X4V&4zA>g ,K ) ?`Mq *sq 6PMA 4+[u ">XA>P>4 B(t (4@ ?`P>[u4(4w>4Y @X>+`>P >`>4z+UUM 41[u ^(T <>P>X[u @>P 6X4V&4zA>>PTXAAU(4w w>u/P>4Y >Pu'UA T+4@>4 i3>M+TA`>AP+w @>P 6X4V&4zA>gq

g N ?4Tq EG7E: <q ?`Mq .Z QA>(>Pw>w>4MA+4@ @>P 6QAq

E:

Page 45: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

''o d7;?i"PUhU"iM;Y #"h 8"YiU\\h k1U;?L;\P"j AM\ 1i/"i'h"U;?L;\P" M;#HiA;h\"i"U;?L;\P" U= ."Y";hAP* *M ;U&WP hP"M"i'Ai"; 1U;?L;\P";U;h'"h7;#"i" #"i _iUKAPh2W(i"

9>P $14 ?`Mq . $1P+(Mw>M>A^A> 6X4V(4zAM`>wPXzz ,Q+U@1 ^"XM[u>4 6X44+uT>4(4@ ?(Mw+`>4Y Mq ?4Tq y*s (Tz+MMA +UU> @>4V`+P>4 ?PA>4 $14 6X4V&4zA>4q 9X>?(z^'uU(4w $14 MX>`>4 6X4V(4zAM+PA>4 X4 ?`Mq . >PT/wUX[uA >X4> ?(MwP>4^(4w$14 6X4V&4zA>4 @>P bPX$+AM-u'P>q1i/"i'h"U;?L;\P"% 5P+wA T+4 4+[u @>P 3>T>X4M+TV>XAY @X> X4 +UU>4 MX>`>4 6X4tV(4zAM+PA>4 ^(T ?(M@P([V V1TTAY M1 z'UUA @X> ?4A"1PA M[u">P>PZ 9X> 1zA +UM3>T>X4M+TV>XA w>4+44A> <>P(zMM-u'P> ,$wUq AN8PY 9X> ?`wP>4^(4w @>P <>tAPX>`Mt 1@>P <>P(zMM-u'P> $14 @>P bPX$+AM-u'P> XT 6X4V1TT>4MA>(>PP>[uAY.2:\s APXzzA @X> 6X4V&4zA> +(M l+-JY J(J M1"X> @X> M14MAXw>4 6X4V&4zA> 4X[uAq<>MM>P XMA TXA IU4@88O; ,X4 IAFY K ) S4q ? ...s $14 i6P">P`MM-u'P>g (4@$14 6P">P`M>X4V&4zA>4 ^( M-P>[u>4q i9+M 6X4V1TT>4MA>(>PP>[uA `>P(uA X4M>X4>T l>P4 +(z @>T 3>@+4V>4Y @+MM >X4> 4+A&PUX[u> b>PM14 4(P @+44 &`>P >X4>"XPAM[u+zAUX[u> (4@ @+TXA ^(wU>X[u &`>P >X4> MA>(>PUX[u> j>XMA(4wMz'uXwV>XA $>Ptz&wAY ">44 MX> >X4>P 6P">P`MA'AXwV>XA 4+[uw>uAg ,)"J=4Y 9X> jX>`u+`>P>X XTQA>(>PP>[uAY .2:.Y ..sI @+M H1PA i6P">P`MK&K=T;m=Ke >PM[u>X4A +UU>P@X4wM ^( >4w,Mq ?4Tq G)sqHiA;h\"i"U;?L;\P"% ?(v>P@>T >Pz+MMA @+M 6QA3 XT B(w> w>M>A^w>`>PXM[u>P64AM[uq +([u 6X4V&4zA>Y @>4>4 V>X4> j>XMA(4wM>P`PX4w(4w @(P[u @>4 QA-zUq ^(twP(4@> UX>wAY M14@>P4 @X> +(z MA++AUX[u> 1@>P 4X[uA MA++AUX[u> OP+4Mz>PU>XMA(4w>4Y^< N4A>Pu+UAMt 1@>P Q1^X+UU>XMA(4w>4 `>P(u>4 ,"X> K )) fPq .Y .+Y ysqaU&WP #"i 1IPn M;P"i>U"Y";#" p;U&WP hP"M"i'Ai"o k1U;?L;\P"j ,Mq ?4Tq G2(4@ ?<; X4 ?4Tq :\sZ 9>P $1T 6QA3 $1P+(Mw>M>A^A> <>wPXzz @>P 6X4V&4zA>"XP@ @(P[u @X> ?(z^'uU(4w @>P MX>`>4 6X4V(4zAM+PA>4 +(z 6P">P`M>X4V&4zA> >X4tw>M[uP'4VAq ?`>P +([u @X> @>P 6QAq 4X[uA (4A>PUX>w>4@>4 J>PT/w>4MT>uP(4w>4`U>X`>4 `>wPXzzUX[u i6X4V&4zA>gq

9+M >Pw+` MX[u zP&u>P @(P[u @X> 51PT(UX>P(4w i9>P 6QAq (4A>PUX>w>4 4(P 8g ,M1 B=UP78"4>Y 9QAB .2x*Y x):sq 9+ @X> QAP>X[u(4w @>M H1PA>M i4(Pg V>X4> =4@>P(4w `>"XPV>4M1UUA> ,Mq ?4Tq EEsY u+A MX[u +([u `>wPXzzUX[u 4X[uAM w>'4@>PAq

B(AP>zz>4@ M-PX[uA @>P <50 @+u>P $14 i4X[uA >X4V1TT>4MA>(>P`+P>4 6X4V&4ztA>4g ,<50 $q )yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp .2:xY Gy. _GEE]s `^"q i4X[uA MA>(t>P`+P>4 6X4V&4zA>4 +(M jX>`u+`>P>Xg ,<50 $q ).q*q.2:y 7 pJ S )yC:)Y <QA<Uq pp.2:yY *22sq f+[u +? MX4@ 4X[uA MA`+P> J>PT/w>4M^(zU&MM> V>X4> i6X4V&4zA>g ,M1X"P>HUS X4 G)CY K ) S4q *Gsq

6X4MA">XU>4 zP>Xq

&&o d7;?i"PUhU"iM;Y #"h 8"YiU\\h #"i k1i*U">M;Yj K7; 1U;?L;\P"; #Mi&W"U;" EU">*AW> K7; c"UhPM;YhPAP'"hP(;#"; U; #"; gg 3O]NZ

?`Mq . >PP>X[uA @(P[u @X> ?(z^'uU(4w $14 MX>`>4 6X4V(4zAM+PA>4 ,Q+A^ .s (4@@(P[u @X> J>P">XM(4w +(z KK .* zzq ,Q+A^ )s (4@ @+TXA +(z >X4> JX>U^+uU $14 O+At`>MA'4@>4 >X4> +(MP>X[u>4@> l14VP>AXMX>P(4w @>M <>wPXzzM @>P i6P^X>U(4wg $146X4V&4zA>4 ,Mq ?4Tq :EsqHAP'"hPA;#h=(XUY?"UP #"i 8"hP"M"iM;Y% 9>T 3P(4@M+A^Y @+MM @X> 6X4^>UtMA>(>Pw>M>A^> @>4 O+A`>MA+4@ `>MAXTT>4Y +4 @>4 @+M 3>M>A^ @X> j>XMA(4wM-zUX[uAV4&-zA ,KK *Y *: ?dI Mq +([u ?4Tq .GsY "XP@ @(P[u ?`Mq . 3>4&w> w>A+4q 6X4>?4+U1wX> ^( @>4 6X4V(4zAM+PA>4 @>M ?`Mq . "'P> >X4> MA>(>P`>wP&4@>4@> ?4+U1twX> (4@ @>Mu+U` (4^(U'MMXw ,<50 $q :q.)q.2:. 7 Jppp S .)yCG2Y <QA<Uq pp .2:)YE.:I ^(P MA>(>P$>PM[u'Pz>4@>4 ?4+U1wX> Mq 6X4zq 6QAq ?4Tq EE) zqsq

1 xy

pq 6X4V&4zA>>P^X>U(4wI MX>`>4 6X4V(4zAM+PA>4 ,Qq .s ?4Tq E27G) g N

E2

G\7G.

G)

Page 46: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 xE ^Hc=:

4U" c"UhPM;Yh"ihP">>M;Y A>h Y"="U;hA="h ?";;*"U&W;";#"h diUP"iUM=%9X> ?4A"1PA +(z @X> 5P+w> 4+[u @>P 3>T>X4M+TV>XA @>P O+A`>MA'4@> X4 KK .* zzqXT Q[uPXzAA(T XMA 4(P M[u>X4`+P (4A>PM[uX>@UX[uZ IU4@88O; ,X4 IAFY K ) S4q ?y*Y ? Gy zqs MX>uA X4 @>4 MX>`>4 6X4V(4zAM+PA>4 MX>`>4 i6P">P`MwP(4@U+w>4gY @X>@>P QA-zUq 4(A^AI )"J=4 ,<< .2::Y .x. _.x*]s M-PX[uA $14 MX>`>4 i6P">P`MA'AXwtV>XAM+PA>4gI B1MM= ,9QAn3 .Y G _.E]sY `>^>X[u4>A +UM $>P`X4@>4@>M 6U>T>4A i@X>>4Aw>UAUX[u> J>P">PA(4w $14 j>XMA(4w>4 ,HXPAM[u+zAMw&A>P 1@>P 9X>4MAU>XMA(4tw>4s +T h+PVAgq p4 H+uPu>XA `>MA>u>4 uX>P 4(P $>P`+U> N4A>PM[uX>@>q 9X>M ^>XwA@X> 51PT(UX>P(4w $14 IU4@88O; ,X4 IAFY K ) S4q ? y*Y ? Gy zqsZ i9X> f(A^(4w>X4>P 6P">P`MwP(4@U+w> @(P[u 6P">P`MA'AXwV>XA XMA @X> 6X4V1TT>4Mm(>UU>gY @+t^( `>P(zA >P MX[u +(z B1MM= ,9QAn3 .Y G _.:]sY @>P +`>P 4X[uA $14 6P">P`MA'AXwtV>XA (4@ 4X[uA $14 6P">P`MwP(4@U+w> M-PX[uAY M14@>P4 +UM w>T>X4M+T>M 6U>T>4A@X> O>XU4+uT> +T h+PVAw>M[u>u>4 @(P[u ij>XMA(4wM>PMA>UU(4wg 4>44AqHXP z1Uw>4 @>P O>PTX41U1wX> $14 B1MM=Y ">XU @>P <>wPXzz i6P">P`MA'AXwV>XAg,)"J=4s @>4 6X4@P([V >P">[VAY >M ">P@> 4(P +VAX$>M O(4 >Pz+MMAY (4@ @+M H1PAf(A^(4w ,IU4@88O;s (Tw>V>uPA >P"+PA>4 U'MMAY >M M>X >X4 `U1v>M -+MMX$>M 9(Ut@>4 @>P f(A^(4w w>T>X4Aq <>X@> <>wPXzz> >PM[u>X4>4 ^( >4wZ7 i6P">P`MA'AXwV>XAg (Tz+MMA 4X[uA @X> 6X4V(4zAM>P^X>U(4w @(P[u J>PT/w>4Mt

4(A^(4w ,X4M`>Mq X4 @>4 5'UU>4 @>P KK )\Y ).Y )) +`>P +([u `>X @>4 `>APX>`UXt[u>4 6X4V(4zAM+PA>4sI

7 if(A^(4w $14 6P">P`MwP(4@U+w>4g (Tz+MMA `>wPXzzUX[u 4X[uA @X> +VAX$> O'AXwtV>XAY @X> +UM f(A^(4w $14 ?P`>XAMVP+zA (TM[uPX>`>4 ">P@>4 T&MMA>q

N4M M[u>X4A @+M H1PA ij>XMA(4wg >X4 -+MM>4@>P d`>P`>wPXzz z&P O'AXwV>XA>4Y9(U@>4 (4@ N4A>PU+MM>4 ^( M>X4q 9+M 6QA3 M>U`MA M-PX[uA `>X M14MAXw>4 6X4V&4ztA>4 X4 K )) fPq * $14 ij>XMA(4w>4Y M1">XA MX> ">@>P ^( +4@>P>4 6X4V(4zAM+PA>4,K ) ?`Mq . fPq . `XM Es 41[u ^( @>4 6X4V&4zA>4 XQ @>P f(TT>P4 .Y .+ 1@>P xw>u/P>4g (4@ `X>A>A @+TXA @>4 <>wPXzz @>P ij>XMA(4wg +UM w>T>X4M+T>M lPXA>PXt(T +UU>P 6X4V(4zAM+PA>4 +4q pT L`PXw>4 >PM[u>X4A >M A>PTX41U1wXM[u PX[uAXwY @>T_m=cKH6Tcz'uXwV>XAM-PX4^X- ,Mq ?4Tq ..s z1Uw>4@ @>4 QA>(>Pw>w>4MA+4@ @>P 6QAqXT ?4M[uU(MM +4 B1MM= ,9QAn3 .Y G _.E]s X4 @>P i>4Aw>UAUX[u>4 _m=cKH6Tc>PMA>UtU(4wg ^( M>u>4qdiUPU? M;# J"\7i=K7ih&W>(Y"% 9X> (4A>PM[uX>@UX[u>4 <>MA>(>P(4wMz1Uw>4Y @X>+4 @X> (4A>PM[uX>@UX[u>4 6X4V(4zAM+PA>4 w>V4&-zA MX4@ ,Mq @+^( ?4Tq y)\7y))sY">P@>4 ^(4>uT>4@ +UM (4w>P>[uA >T-z(4@>4 ,$wUq G"P: X4 ,UMS=CG"P:Y QA>(>PtP>[uAY )\q ?(zUq )\.\Y K 2 S4q x\)I )U4SY 9QAn3 *x ,)\..sY .. _)\]q B(P lPXAXVM->^X>UU +T 9(+UXMT(M @>P 6X4V(4zAM+PA>4 Mq ?4Tq y). zqsqJ14 HXMM>4M[u+zAU>P4 "(P@>4 +UM S>z1PT$1PM[uU'w> +4w>`1A>4 ,^(M+TT>4z+MtM>4@ )U4SY QA>(>PP>[uAY .xq ?(zUq )\..Y S4q 2y zzqI I1W=Y << )\\yY Gx*sZ7 >X4> 3>4>P+UVU+(M>U V1T`X4X>PA TXA >X4>4 i>~>T-U+PXM[u>4 6X4V&4zA>V+A+U1wg

$14 @P>X 6X4V(4zAM+PA>4 ,G"P:Y S>z1PT>4A"(Pz ^( 3P(4@$1PM[uPXzA>4 @>M6QA3Y .2:yY )2 zzqI '=P>2Y 9cJ .2::Y G.\I M-'A>P z&4z 6X4V(4zAM+PA>4 X4G"P: (+qY l/U4>P 64A"(Pz >X4>M 6X4V1TT>4MA>(>Pw>M>A^>MY )\\yY @1PA K )sI

7 >X4> S>@(^X>P(4w +(z $X>P 6X4V(4zAM+PA>4" 4'TUX[u +(M M>U`MA'4@Xw>P (4@4X[uAM>U`MA'4@Xw>P O'AXwV>XAY J>PT/w>4M$>P"+UA(4w (4@ B(V(4zAMMX[u>P(4w,64A"(Pz @>P il1TTXMMX14 QA>(>Pw>M>A^`([ug @>P QAXzA(4w h+PVA"XPAM[u+zAY+`P(z`+P (4A>P """qMAXzA(4wtT+PVA"XPAM[u+zAq@>C"XPAM[u+zACV1TTXMMX14tMA>(>Pw>M>A^`([uquATUsI

7 >X4> S>@(^X>P(4w +(z ^">X 6X4V(4zAM+PA>4Y 4'TUX[u +(M >P">P`M"XPAM[u+zAUXt[u>P O'AXwV>XA (4@ >P">P`M"XPAM[u+zAUX[u w>4(A^A>T J>PT/w>4 ,IU4@88O;Y3(A+[uA>4 5 ^(T yGq 9Aq n(PXMA>4A+w h+X4^ .2::sI

g N ?4Tq G) <q ?`Mq .Z QA>(>Pw>w>4MA+4@ @>P 6QAq

Page 47: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

7 >X4 >X4^Xw>P 3P(4@A+A`>MA+4@Y 4'TUX[u @X> 6X4V&4zA> +(M >P">P`M"XPAM[u+zAUXt[u>T 0+4@>U4 ,K ) @>M l+PUMP(u>P 64A"(PzM ^(P S>z1PT @>M 6QA3Y 9QAS)\\.Y 2.G TXA 6PU'(A>P(4w>4 $14 IU4@88O;Y 9QAS )\\.Y 2.*Y ?4T>PV(4w>4$14 '"33=4Q=J=4Y 9QAS )\\.Y 2)\ (4@ >X4>P +(Mz&uPUX[u>4 H&P@Xw(4w $14,UMS=Y QA(H )\\)Y .x:I IU4@88O;Y <(4@>MMA>(>Pw>M>A^`([uY 6X4 S>z1PT>4At"(Pz ^(P 6P4>(>P(4w @>M QA>(>PP>[uAMY )\.. _@+^( @Xzz>P>4^X>P>4@ G"P:YQA(H )\.)Y .]sq

7 p4 w>w>4U'(zXw>P O>4@>4^ u+A @>P Q+[u$>PMA'4@Xw>4P+A ^(P <>w(A+[uA(4w @>Pw>M+TA"XPAM[u+zAUX[u>4 64A"X[VU(4w >X4> 9(+U> 6X4V1TT>4MA>(>P $1Pw>M[uU+tw>4Y @X> ^"XM[u>4 (4A>PM[uX>@UX[u ^( `>u+4@>U4@>4 l+-XA+U>X4V&4zA>4 >X4>PtM>XAM (4@ ?P`>XAM>X4V&4zA>4 +4@>P>PM>XAM @Xzz>P>4^X>PA ,$wUq A@84=UW=4C!UPS=P7H=RR=4CB0::=W=4:Y 9< )\\xY )GEGs

9>P 3>M>A^w>`>P u+A V>X4>4 @>P S>z1PT$1PM[uU'w> +(zw>wPXzz>4Y M14@>P4 TXA @>PN4A>P4>uT>4MA>(>PP>z1PT )\\: ,$wUq ?4Tq ys @X> N4A>PM[uX>@> ^"XM[u>4 @>46X4V(4zAM+PA>4 ">XA>P $>PAX>zAq Q1 "(P@> +` JB )\\2 >X4> ?`w>UA(4wMMA>(>P +(z6X4V&4zA> +(M l+-XA+U$>PT/w>4 >X4w>z&uPAY @X> >X4>4 5P>T@V/P->P XT Q}MA>T@>P @>(AM[u>4 6QAq `XU@>A ,@+^( 4'u>P )U4SY 9QAn3 *x ,)\..sY .. _))]q

6X4MA">XU>4 zP>Xq

#o E"iW(>P;Uh */Uh&W"; 1U;?M;\PhAiP M;# k1U;?M;\PhmM">>";jT E"iW(>P;Uh*Mi ^M">>";PW"7iU"

0'(zXw "XP@ XT B(M+TT>4u+4w TXA @>4 MX>`>4 6X4V(4zAM+PA>4 @>P <>wPXzz i6X4tV(4zAMm(>UU>g ,Mq(qs $>P"+4@AI wU>X[u"1uU `>"XPVA @X> ?(z^'uU(4w X4 ?`Mq . V>X4>L`>P4+uT> @>P uXMA1PXM[u>4 a(>UU>4Au>1PX> ,Mq(qsq4"i 8"YiU\\ #"i k1U;?M;\PhmM">>"j XMA V>X4 <>wPXzz @>M 6QA3I TXA XuT "XP@u'(zXw M-P+[uUX[u $>PV&P^A @+M J>P"XPVUX[u>4 @>P O+A`>MA+4@MT>PVT+U> >X4>P6X4V(4zAM+PA `>M[uPX>`>4 ,M1 I4NP=4Y J>PP>[u4(4wM`>M[uP'4VA> J>PU(MA> XT6X4V1TT>4MA>(>PP>[uAY .2:EY *xsq ?UU>P@X4wM "XP@ >P (4A>PM[uX>@UX[u ">XA `^"q>4w $>PMA+4@>4Z f+[u G"P: X4 ,UMS=CG"P: ,QA>(>PP>[uAY )\q ?(zUq )\.\Y K 2S4q .y.s U+MM>4 MX[u @X> >X4w>M>A^A> ?P`>XAMVP+zA (4@ @+M w>4(A^A> J>PT/w>4 +UM6X4V(4zAMm(>UU>4 `>^>X[u4>4q 5&P IU4@88O; ,X4 IAFY K ) S4q ? .\y XJTq ?..\s >4AM-P>[u>4 1zz>4`+P @X> MX>`>4 6X4V(4zAM+PA>4 MX>`>4 i6P">P`MwP(4@tU+w>4g (4@ @+TXA MX>`>4 6X4V(4zAMm(>UU>4q 5&P B1MM= ,9QAn3 .Y G _.y]s `XU@>4@+w>w>4 M'TAUX[u> @(P[u @X> J>P">XM(4w X4 Q+A^ ) +(z @X> KK .* zzq >PM[uU1MM>4>46X4^>UA+A`>MA'4@> 6X4V(4zAMm(>UU>4q f1[u ">XA>P @Xzz>P>4^X>P>4@Y ">P@>4 u'(zXw@X> >X4^>U4>4 l+-XA+U+4U+w>4Y T>uP>P> >X4^>U4> ,1Pw+4XM+A1PXM[u $>PM>U`MA'4@XwtA>s <>APX>`> >X4>P 3>M+TAu>XA $14 w>">P`UX[u>4 N4A>P4>uT>4 ,^< h>A^w>P>X(4@ 3+MAu1zs +UM M>U`MA'4@Xw> 6X4V(4zAMm(>UU> +4w>M>u>4 ,Mq ?4Tq y\yY @1PA+([u ^(P w>AP>44A>4 6PTXAAU(4w $14 6X4V&4zA>4 z&P T>uP>P> 6X4V(4zAMm(>UU>4X44>Pu+U` >X4>P 6X4V(4zAM+PAsq N6 XMA >M ^">[VT'vXwY @X> W>">XUM VU>X4MA> 6X4u>XAY@X> M>U`MA'4@Xw z&P @X> 6X4V&4zA>>P^X>U(4w >X4w>M>A^A ">P@>4 V+44Y +UM 6X4tV(4zAMm(>UU> ^( `>^>X[u4>4Y +UM1 @+M >X4^>U4> 3P(4@MA&[VY @X> >X4^>U4> ?VAX>,`^"q >X4 b+V>A $14 ?VAX>4s 1@>P >X4>4 O>XU`>APX>`q ?([u ^(P ?`wP>4^(4w `>X5P+w>4 @>P jX>`u+`>P>X z1Uw>4 "XP @X>M>P 6X4^>U`>AP+[uA(4w ,Mq ?4Tq *:2 zqsqG;P"ih&WU"#" *Mi WUhP7iUh&W"; ^M">>";PW"7iU"% ?UUw>T>X4>P ?(zz+MM(4w >4AtM-PX[uA >M "1uUY @+MM @X> J>P">4@(4w @>M <>wPXzzM 6X4V(4zAMm(>UU> 4X[uA +UM ?4t">4@(4w @>P uXMA1PXM[u>4 a(>UU>4Au>1PX> $>PMA+4@>4 ">P@>4 @+Pzq 9X> 6X4tV(4zAMm(>UU> (4A>PM[u>X@>A MX[u $14 @>P uXMA1PXM[u>4 a(>UU>4Au>1PX> @+@(P[uYi@+v MX> 4X[uA @X> @+(>P4@> <>^(wMm(>UU>Y @X> w(A w>1P@4>A>Y V14AX4(X>PUX[u> 6Pt">P`MwP(4@U+w> ^(P O+A`>MA+4@M$1P+(MM>A^(4w T+[uAY M14@>P4 @X> T+PVA4+u>Y

1 xG

pq 6X4V&4zA>>P^X>U(4wI MX>`>4 6X4V(4zAM+PA>4 ,Qq .s ?4Tq G)7GE g N

G*7Gy

GE

Page 48: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 x: ^Hc=:

z&P @>4 +UUw>T>X4>4 3&A>Pt (4@ 9X>4MAU>XMA(4wMA+(M[u ^(w'4wUX[u> 6P">P`MtwP(4@U+w> (4@ XuP> f(A^(4w @(P[u 6P">P`MA'AXwV>XA `>^>X[u4>Ag ,IU4@88O;Y X4IAFY K ) S4q ? ..\sI (6 ^(AP>zz>4@Y 4(P "&P@>4 "XP MA+AA $14 if(A^(4w >X4>P6P">P`MwP(4@U+w> @(P[u 6P">P`MA'AXwV>XAg X4 3>z1Uw> $14 B1MM= ,9QAn3 .Y Gs$14 ij>XMA(4wM>PMA>UU(4w z&P @>4 h+PVAg M-P>[u>4 "1UU>4q

6X4MA">XU>4 zP>Xq

"o aU&WP M;P"i #U" hU"'"; 1U;?M;\PhAiP"; \A>>";#" p;U&WP hP"M"i'Ai"o 1U;V?L;\P"

AAo <'Yi";*M;Yh\iAY";?([u 4X[uA (4A>P @X> MX>`>4 6X4V(4zAM+PA>4 z+UU>4@> J>PT/w>4MT>uP(4w>4 MX4@`>wPXzzUX[u 6X4V&4zA> ,Mq ?4Tq y*sY MX> (4A>PUX>w>4 4(P 4X[uA @>P 6QAqJ"&WPh";P/U&?>M;Y% K E ?`Mq * 6QA3 .2)y 4+44A> 7 4+[u @>P ?(z^'uU(4w @>P6X4V(4zAM+PA>4 7 >X4> S>Xu> $14 iJ>PT/w>4M+4z'UU>4gY @X> i4X[uA @>P <>MA>(>tP(4w 4+[u @>T 6X4V1TT>4 (4A>PUX>w>4gq 9X> ?(z^'uU(4w w+` &`>P"X>w>4@ 4(P<>XM-X>U> (4@ "+P 4X[uA $1UUMA'4@Xwq pT 6QA3 .2*x "(P@> MX>Y M1">XA MX> 4(PP>[uAM>PVU'P>4@> <>@>(A(4w u+AA> (4@ i^(T J>PMA'4@4XM @>M 3>M>A^>M 4X[uA (4t`>@X4wA >Pz1P@>PUX[ug "+PY z1PAw>U+MM>4I i@X>W>4Xw>4 J>PT/w>4M^(zU&MM>Y @X> +UMl+-XA+U^+uU(4w>4 >X4>P 6X4V(4zAM+PA 4X[uA ^(w>P>[u4>A ">P@>4 V/44>4Y MX4@ XT3>M>A^ &`>Pu+(-A 4X[uA T>uP `>u+4@>UAY @+ XuP> QA>(>PzP>Xu>XA MX[u `>P>XAM +(M@>T 6X4V1TT>4M`>wPXzz >PwX`Aqg ,<>wPq ^(T 6QA3 .2*xY SQA<Uq .2*yY *ysq Q1t">XA K E ?`Mq * 6QA3 .2)y QA>(>P`>zP>X(4w>4 >4AuX>UAY "(P@>4 @X>M> 4+[u K *&`>P41TT>4qaU&WP hP"M"i'Ai" 1U;?L;\P"% 9+M 6QA3 >Pz+MMA 4X[uA M[uU>[uAuX4 +UU> J>PtT/w>4MT>uP(4w>4 ,?`U>u4(4w @>P V14M>m(>4A>4 S>X4$>PT/w>4M^(w+4wMAu>1tPX>Y Mq 6X4zq 6QAq ?4Tq *)sY M14@>P4 4(P M1U[u>Y @X> (4A>P >X4> @>P X4 ?`Mq . +(ztw>^'uUA>4 MX>`>4 6X4V(4zAM+PA>4 z+UU>4 ,Mq ?4Tq E\sq 9+`>X ">P@>4 4(P M1U[u>J>PT/w>4MT>uP(4w>4 `>P&[VMX[uAXwAY @X> +T h+PVA >P"XPAM[u+zA>A "(P@>4 (4@M1TXA ^(T 6P">P`M>X4V1TT>4 ^'uU>4 ,Mq `>P>XAM 1`>4 ?4Tq .\s 9+u>P `U>X`>4M14MAXw> J>PT/w>4MT>uP(4w>4 (4`>P&[VMX[uAXwAq 6M @&Pz>4 +([u V>X4> zX4w>PtA>4 64Aw>UA> ^(wP(4@> w>U>wA ">P@>4Y ^< ">44 >X4 ?P^A M>X4> 5+TXUX> `>u+4@>UAY>X4 j>uP>P M>X4> lX4@>P (4A>PPX[uA>AY >X4 ?4"+UA >X4>4 bP1^>MM X4 >Xw>4>P Q+[u>z&uPAq f(A^(4wM$1PA>XU> ,+(M (4>4Aw>UAUX[u>4 `^"q A>XU>4Aw>UAUX[u>4 f(A^(4wMt&`>PU+MM(4w>4 (4@ tP>[uA>4Y 9X>4MAU>XMA(4w>4s >X4>M 3>M>UUM[u+zA>PM w>w>4&`>PM>X4>P l+-3>Mq z&uP>4 ">@>P ^( zX4wX>PA>4 6X4V&4zA>4 41[u ^( >X4>P $>P@>[VA>46X4U+w> ,<50 $q )Eq.\q.2:G 7 3PQ )C:EY <QA<Uq pp .2::Y *x:I $wUq K : lQA3?4Tq .2sqB( (4A>PM[u>X@>4 XMA ^"XM[u>4 1`Wq (4@ M(`Wq 4X[uA >MA`+P>4 6X4V&4zA>4 ,Mq G"P:Y9X> <>T>MM(4wMwP(4@U+w> @>P 6X4V1TT>4MA>(>PY .2:.C::Y )y:sq d`Wq 4X[uAMA`+P> 6X4V&4zA> MX4@ M1U[u>Y @X> $14 @>P ?PA u>P 4X[uA (4A>P @X> X4 ?`Mq .fPq .7G w>4+44A>4 J>PT/w>4MT>uP(4w>4 z+UU>4q B( @>4 M(`Wq 4X[uA >MA`+P>46X4V&4zA>4 w>u/P>4 @X>W>4Xw>4Y @X> @>P ?PA 4+[u ^"+P (4A>P @X> MX>`>4 6X4tV(4zAM+PA>4 z+UU>4Y +`>P `>X @>4>4 @>P QA-zUq 1u4> 6X4V&4zA>>P^X>U(4wM+`MX[uA w>tu+4@>UA u+A ,Mq ?4Tq *xy zzq ^(P f_=m%R>%mdm=esq<>X -PX$+A>4 J>PT/w>4Mw>w>4MA'4@>4 `U>X`A >X4 P>+UXMX>PA>P H>PA^("+[uM X4 w>t"XMM>T NTz+4w (4`>MA>(>PAI Mq +`>P K .GY K )\Y K )) fPq ) XJTq K )* 6QA3Y K ).NT"QA3I Mq +([u ?4Tq y))q

g N ?4Tq GE7G2 <q ?`Mq .Z QA>(>Pw>w>4MA+4@ @>P 6QAq

GG7G:

G2

Page 49: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

<>X >X4>T <J ">P@>4 wP@Mq J>PT/w>4MT>uP(4w>4 XT S+uT>4 @>P 6X4V(4zAM+PA>Pz+MMAY ^( @>P @+M <>APJ w>u/PAq 9X>M wXUA +([u `>X M14MA 4X[uA MA`+P>4 J>PtT/w>4MT>uP(4w>4Y ^< 6P`M[u+zA>4 (4@ Q[u>4V(4w>4qaU&WPA'*U"W'Ai" E"i=5Y";h=U;#"iM;Y";% 9X> >`>4 @+Pw>MA>UUA>4 3P(4@tM'A^> 4X[uAMA`+P>P J>PT/w>4MT>uP(4w>4 w>UA>4 >4AM-P>[u>4@ z&P J>PT/w>4MtTX4@>P(4w>4 +(v>Pu+U` @>P MX>`>4 6X4V(4zAM+PA>4q 9X>M> (4A>PUX>w>4 4X[uA @>P6QAq

''o <86 *Mi <'Yi";*M;Y ;U&WPhP"M"i'Ai"i E"i=5Y";h="WiM;Y";

<'\U;#M;Y"; z&P @X> ?(zw+`> >X4>M hX>AP>[uA>M MX4@ 4X[uA MA`+P ,<50 $q .xq2q.222 7 pF S :2C2yY <50CfJ )\\\Y x)*sY ?`zX4@(4w>4 +4 b>PM14>4Y @X> X4 @>PB>XA $14 .2** `XM .2xy ^"+4wMMA>PXUXMX>PA "(P@>4Y MX4@ 4X[uA MA`+PZ d59 9&MMq$q .:qGq.2:*Y QA6l 6QA3 K ) fPq x2Y Mq fE$R8md(m6cTm:!ei<=AP"Mih2U">"i >X4>M 5(v`+UU$>P>X4M >P^X>UA V>X4> 6X4V&4zA> +(M 4X[uAM>U`MA'4t@Xw>P O'AXwV>XAY ">44 @X> J>Pw&A(4w>4 @X> TXA @>P O'AXwV>XA ^(M+TT>4u'4w>4t@>4 ?(z">4@(4w>4 @>P Q-X>U>P 4(P (4">M>4AUX[u &`>PMA>Xw>4 ,<50 $q )*q.\q.22) 7 Jp S y2C2.Y <QA<Uq pp .22*Y *\*sq 9+44 UX>w>4 (6 +`>P 6X4V&4zA> +(MM14MAq j>XMA(4w>4 ,K )) fPq *s $1P ,M1 +([u 5X4hX4q Q+[uMqt?4uq $q )*qxq.22)Y9QAS .22)Y :))sq<M\hU&WPhiAPhK"iYLPM;Y";Y @X> +4@>P> ?P`f >X4>M <>APX>`M $14 >X4>T ?P`ftJ>PAP>A>P XT ?S >Pu+UA>4Y MX4@ V>X4 ?P`>XAMU1u4 ,<50 $q Gq:q.2:G 7 Jp S y*C:xY<QA<Uq pp .2:GY :))sq H>w>4 @>M X44>Pu+U` @>M b+(M[u`>AP+wM w>Tq K 2+ Q+A^ .fPq * (4@ @>P 5P>XwP>4^> @>M K )) fPq * Q+A^ ) w>U>w>4>4 <>AP+wM "(P@> $1T<50 1zz>4w>U+MM>4Y 1` >M MX[u (T M14MAXw> j>XMA(4w>4 XQ$q K )) fPq * u+4@>UAI(6 ^( $>P4>X4>4Y @+ +UU>4z+UUM 64Aw>UA z&P @X> H+uU ^(T ?S X4 <>AP+[uA V1TTAY@X>M +`>P XT QAP>XAz+UU M[u14 @>Mu+U` 4X[uA +4w>41TT>4 ">P@>4 V+44Y ">XU @1PA+UU> ?P`f +4 @>4 ?(zMX[uAMP+AM$>Pw&A(4w>4 `>A>XUXwA "(P@>4q<M\/A;#h";Ph&W(#UYM;Y% Mq f/Rdm6>8Kei<Mhh2"iiM;YhM;P"ihPLP*M;Y";Y @X> >X4 ?P`f "'uP>4@ >X4>P ?(MM->PP(4w +4tU'MMUX[u >X4>M ?P`>XAMV+T-zM $14 M>X4>P 3>">PVM[u+zA >Pu'UAY w>u/P>4 "X> QAP>XVt(4A>PMA&A^(4w>4 4X[uA ^( @>4 MA-zUq 64AM[u'@Xw(4w>4 XQ$q K )x fPq . <([uMAq +,<50 $q )xq.\q.22\ 7 F S .E.C::Y <QA<Uq pp .22.Y **GI +? 41[u <50 $q *\q*q.2:) 7 ppp S .y.C:\Y <QA<Uq pp .2:)Y yyEsY Mq fEKdm=;Tm:!mdei<MhhPAPPM;Y% H+M >X4>T lX4@ TXA S&[VMX[uA +(z M>X4> J>Pu>XP+A(4w 1@>P @X>6PU+4w(4w >X4>P M>U`MA'4@Xw>4 j>`>4MMA>UU(4w ^(P <>wPq 1@>P ^(P 6Pu+UA(4w @>PHXPAM[u+zA 1@>P @>P j>`>4MMA>UU(4w $14 @>T J+A>P 1@>P @>P h(AA>P ^(w>">4@>A"XP@ ,K .E)x <3<sY z'UUA (4A>P V>X4> 6X4V(4zAM+PAq<MhhP"M"i% Q>XA @>T .qGq.2y: MA>uA @>P O1[uA>P XT 5+UU XuP>P J>Pu>XP+A(4w >X4S>[uAM+4M-P([u +(z >X4> ?(MMA>(>P 4X[uA T>uP ^(q 9>MM>4 (4w>+[uA>A ">P@>4+([u ">XA>PuX4Y W>A^A +(M MXAAUX[u>P J>P-zUX[uA(4wY ?(MMA>(>P4 w>"'uPAI Mq f9HcQcK>KKH6Tei8AMh2"ii"% B(T Q[u+@>4M>PM+A^ z&P >X4> z+VAXM[u> <+(M->PP>Y Mq fE$R>!m6cmdc>K(ei8">7W;M;Y"; z&P @X> 6PwP>Xz(4w >X4>M QAP+zA'A>PM +(zwP(4@ ^(z'UUXw>P <>1`+[utA(4w>4 MX4@ 4X[uA MA-zUq ,53 9&MMq $q ).q:q.2E: 7 Jppp x\.CEG 6Y 653 .2E2Y.)\Y PVPqsY +4@>PM (N z&P b1UX^>XM-XA^>U ,'=W=47Y4=RR=2 X4 A@8QU>2 FFFpq K ))S4q .y\ i<>U1u4(4w>4gs `^"q z&P M1wq iJtj>(A>gq8"iYh&W(#"; +4 bJ Mq K ). ?4Tq :y fE$R>!m6cmdc>K(:m=cKH6Tm6ei <>X B(w>u/PXwV>XA@>P 3>`'(@> ^(T <J `XU@>4 @X> 64AM[u'@Xw(4w>4 <6 ,$wUq <50 $q Eq:q.22: 7pJ S 2.C2EY <50CfJ .222Y x\sq

1 x2

pq 6X4V&4zA>>P^X>U(4wI MX>`>4 6X4V(4zAM+PA>4 ,Qq .s ?4Tq G27:\ g N

:\

Page 50: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 y\ ^Hc=:

8"hP"&WM;YhY">#"iY @X> ?P`f $14 9PXAA>4 >T-z+4w>4Y MX4@ M14MAXw> 6X4V&4zA>w>Tq K )) fPq * ,<50 $q )Eq.q)\\\ 7 pF S :GC2yY <QA<Uq pp )\\\Y *2EI $q *.qyq)\\\ 7 pF S G*C2EY <50CfJ )\\.Y )y | 9QAS6 )\\\Y ..:GI $q )\qGq)\\G 7 Fp< .2*C\EY <50CfJ )\\GY .::Gsq4"KUh";P"i=U;Y"h&W(\P"% Mq fDmd8=6Tmc$R&WKmei4U"'hPAW>% 9+M 9X>`>Mw(A M>U`MA XMA 4X[uA +UM 6X4V1TT>4 ^( $>PMA>(>P4Y @+ V>X4O+A`>MA+4@ >X4>P 6X4V(4zAM+PA $>P"XPVUX[uA "(P@>q <>X @>P w>">P`MT'vXw>4 J>Pt">PA(4w @>M 9X>`>Mw(AM UX>w>4 +`>P 6X4V&4zA> +(M 3>">P`>`>APX>` $1PY $wUqfC6Kmdc$R:>TH6Tei4U\\"i";*Y"h&W(\P"% Mq fDmd8=6Tmc$R&WKmei1Wi";A=P% <>X @>P ?(z"+4@M>4AM[u'@Xw(4wY @X> >X4> +UM l@/S +(Mw>MA+UA>A> <>tP(zMV+TT>P XuP>T >uP>4+TAUX[u A'AXw>4 bP'MX@>4A>4 ^+uUAY UX>wA z&P MX[u w>41TtT>4 V>X4> w>">P`UX[u> <>A'AXw(4w $1PY ">XU >M W>@>4z+UUM +4 @>P O>XU4+uT> +T"XPAM[u+zAUX[u>4 J>PV>uP T+4w>UA ,<50 $q )Eq)q.2:: 7 ppp S )x.C:xY <QA<Uq pp.2::Y E.ysq L`A @>P bP'MX@>4A @>4 <>P(z +UM M>U`MA'4@Xw>P p4u+`>P >X4>M >X4M[uU'twXw>4 <>APX>`M +(MY @+44 w>u/PA @X> 64AM[u'@Xw(4w w>Tq K )x fPq . <([uMAq +^(T w>"MA-zUq 6PAP+w +(M @>T <>APX>` ,<50 $q )Eq)q.2:: 7 ppp S )x.C:xY<QA<Uq pp .2::Y E.ysq JwUq ^(P <>u+4@U(4w @>P O'AXwV>XA >X4>M <&Pw>PT>XMA>PM X4fSH +UM M14MAXw> M>U`MA'4@Xw> O'AXwV>XA XQ$q K .: ?`Mq . fPq *Y <50 $q *q.)q.2:G 7 pJ S x.C:yY <QA<Uq pp .2::Y )EEq ?(z"+4@M>4AM[u'@Xw(4w>4Y @X> z&P @>4B>XA+(z"+4@ w>^+uUA ">P@>4Y w>u/P>4 ^( @>4 6X4V&4zA>4 @>M <>P(zMY @>4 @>P>uP>4+TAUX[u O'AXw> XT 0+(-A`>P(z +(M&`A ,^< =P^A> X4 5&uP(4wM-1MXAX14>4$14 J>P`'4@>4sq1Wi";YA'" >X4>M N4A>P4>uT>4M +4 >X4>4 U+4wW'uPXw>4 l(4@>4 +(M >X4>T `>tM14@>P>4 ?4U+MM ,^< n(`XU'(Ts XMAY ">44 @+M N4A>P4>uT>4 @X> ?(z">4@(4w ,XTNPA>XUMz+UU z&P >X4>4 bV"s +UM <? `>u+4@>UAY X@S @(P[u @X> w>M[u'zAUX[u>4 <>^X>tu(4w>4 @>P <>A>XUXwA>4 $>P+4U+MMAI XuP H>PA w>u/PA @+44 ^( @>4 <6 ,iOP>(>`1t4(Mgs @>M `>@+[uA>4 l(4@>4 ,<50 $q ).q..q.2E* 7 pJ *xyCE. QY <QA<Uq ppp.2ExY .:*sq1UY";W"U=*M>AY" w>u/PA 4X[uA ^( @>4 6X4V&4zA>4 XQ@q 6QA3q QX> TX4@>PA 4X[uA@X> MAUq 0>PMA>UU(4wMt (4@ ?4M[u+zz(4wMV1MA>4 ,K .E 6XwB(U3sq1UY";2i7KUhU7;% Mq f[d3-=c=36ei1i'A;\A>>Q1i'AMh"U;A;#"ih"P*M;Y% 9>P 6P">P` $14 O1@>M ">w>4 ,"X> +([u@X> Q[u>4V(4ws `XU@>AY M1">XA >M MX[u (T @>4 J>PT/w>4M+4z+UU M>U`MA u+4@>UAYV>X4> 6X4V&4zA>Y @>P J>PT/w>4M&`>Pw+4w $1UU^X>uA MX[u +(z @>P -PX$+A>4 J>PtT/w>4M>`>4> @>P <>A>XUXwA>4q ?([u @X> 6Pz&UU(4w >X4>M bzUX[uAA>XUM+4M-P([uM `>tP(uA +(z @>T 6P`z+UUY M1 @+MM ">@>P `>XT 6P`>4Y @>P @>4 bzUX[uAA>XUM+4M-P([u >Ptz&UUAY >X4> 3>"X44P>+UXMX>P(4w >4AMA>uAY 41[u `>XT 6P`>4 >X4 MA-zUq 6P">P`$1PUX>wA ,<50 $q )qxq.2:G 7 pJ S 2)C:yY <QA<Uq pp .2:GY E).sq9+$14 ^( (4A>PM[u>X@>4 XMA @X> 6P`+(M>X4+4@>PM>A^(4wq 9X> S>+UA>XU(4w 1u4>?`zX4@(4wM^+uU(4w XMA >X4 (4>4Aw>UAUX[u>P J1Pw+4wY V+44 +`>P ^( >X4>P <>APX>`Mt+(zw+`> z&uP>4q Q1">XA ?`zX4@(4wM^+uU(4w>4 w>U>XMA>A ">P@>4Y XMA @X> 6P`+(Mt>X4+4@>PM>A^(4w >X4 >4Aw>UAUX[u>P J1Pw+4wI MX> z&uPA `>XT +(MM[u>X@>4@>4 6P`>4^( >X4>T J>P'(v>P(4wM>PU/M (4@ `>XT 6P">P`>P ^( ?l ,<50 $q yqGq.22\ 73PQ x7EC:2Y <QA<Uq pp .22\Y :*GI <h5 $q ..q.q.22*Y <QA<Uq p .22*Y E)sq1i'V M;# _\>U&WPP"U>hK"i*U&WP% J>P^X[uA>A >X4 ^(P w>M>A^UX[u>4 6P`z1Uw> <>P(z>t4>P +(z M>X4>4 V&4zAXw>4 6P`t (4@ bzUX[uAA>XU w>w>4 B+uU(4w >X4>P ?`zX4@(4wY XMA@X>M> 4X[uA MA`+PY (4+`u'4wXw @+$14Y 1` MX> X4 >X4>T 6X4T+U`>AP+w ,V>X4 K ))fPq *s 1@>P +UM "X>@>PV>uP>4@> j>XMA(4w ,V>X4 K )) fPq .s w>^+uUA "XP@q ?UM >MAt

g N ?4Tq :\ <q ?`Mq .Z QA>(>Pw>w>4MA+4@ @>P 6QAq

Page 51: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

P>[uAUX[u P>U>$+4A>P B("+[uM $14 j>XMA(4wMz'uXwV>XA V1TTA +UU>4z+UUM >X4 X4 @>4"X>@>PV>uP>4@>4 j>XMA(4w>4 >4Au+UA>4>P BX4M+4A>XU X4 <>AP+[uA ,<50 $q )\q.\q.222 7 F S .*)C2yY <QA<Uq pp )\\\Y :)I +? 41[u <50 $q Gqxq.22) 7 Jppp Sy2C:2Y <QA<Uq pp .22)Y :\2sq1i\7>Yh'"P"U>UYM;Y% HXP@ TXA <UX[V +(z @>4 ?(Mw+4w >X4>M 3>PX[uAM$>Pz+uP>4M>X4> 6Pz1UwM`>A>XUXw(4w +4 >X4>4 N4`>A>XUXwA>4 w>^+uUAY M1 UX>w>4 4+[u ?(zz+MtM(4w @>M <50 M14MAXw> 6X4V&4zA> w>Tq K )) fPq * $1P ,<50 $q .\qGq)\\: 7 pFS xGC\GY <50CfJ )\\:Y )\\. | 5S )\\:Y ..)xsq 9X>M XMA ^">Xz>Uu+zAY ">XU MX[u>X4 j>XMA(4wM$>Pu'UA4XM M[u">P `>wP&4@>4 U'MMA ,>`>4M1 !184Q"PPCIO8R8""3Y5S )\\:Y .\:.sq1-UhP";*YiL;#"iVBMh&WMhh XMA MA`+P ,<50 $q 2q.\q.22E 7 Fp S *yC2EY<QA<Uq pp .22GY .)ysY (N W>@1[u 4+[u K * fPq ) MAzP>Xq0U>=2i"Uh"% Mq f[dm=cmei0U;#"i>7W; ,K 2G. <3<s z'UUA (4A>P V>X4> 6X4V(4zAM+PAY >M M>X @>44Y @+MM @X>6X44+uT> XT S+uT>4 >X4>M <>APX>`M 1@>P >X4>P M>U`MA'4@Xw>4 ?P`>XA XQ@q K .:+4z'UUAY ">XU @+M 5X4@>4 >X4> `>APX>`UX[u $>P+4U+MMA> O'AXwV>XA `XU@>A>q 9>P 5(4@tw>w>4MA+4@ M>U`MA V+44 `>X 5(4@ XT B(M+TT>4u+4w TXA >X4>T <>APX>` >X4> <>tAPX>`M$>PT/w>4MT>uP(4w @+PMA>UU>4Y ^< 5(4@ XT lX41 `^"q X4 J>PV>uPM`>APX>t`>4q."hA=P";Ph&W(#UYM;Y% OP>zz>4 XT S+uT>4 >X4>P 3>M+TA^+uU(4w 4X[uA MA`+P>(4@ MA-zUq 6X44+uT>4 ^(M+TT>4 (4@ XMA V>X4> ?(zM[uU&MM>U(4w >Pz1UwAY M1 V+44@(P[u Q[u'A^(4w +(zw>A>XUA ">P@>4q <>X >X4>T J>PwU>X[uY TXA @>T M1"1uU >4Atw+4w>4> 6X44+uT>4Y Q[u+@>4M>PM+A^ (4@ Q[uT>P^>4Mw>U@ +`w>w1UA>4 ">P@>4YV+44 @X> ?(zA>XU(4w >4AM-P>[u>4@ @>P H+uPM[u>X4UX[uV>XAY TXA @>P @X> >X4^>U4>4?4M-P&[u> XT bP1^>MM">w> @(P[uw>M>A^A ">P@>4 V/44>4Y >Pz1Uw>4 ,<50 $q)2q.\q.2y2 7 pJ )*yCy: NY <QA<Uq ppp .2E\Y :Gsq.>L&?hh2U">% Mq fEl=m:Tm+=66eif;K"hPUPU7;h*M>AY" XQ@q p4$B(U3 )\.\ w>u/PA 4X[uA ^( @>4 6X4V&4zA>4 XQ@q6QA3Y MX> TX4@>PA 4X[uA @X> MAUq ?4M[u+zz(4wMt 1@>P 0>PMA>UU(4wMV1MA>4 ,K .*p4$B(U3 )\.\sqdA2UPA>A'\U;#M;Y z&P U+(z>4@> j>XMA(4w>4Y @X> 4X[uA ^( @>4 6X4V&4zA>4 XQ@q6QA3 w>u/PAY ^< z&P N4A>Pu+UAM+4M-P&[u>Y z'UUA >`>4z+UUM (4A>P V>X4> 6X4V(4zAM+PAqdAM\2i"Uh=U;#"iM;YY @X> z&P >X4 +(z >X4>T 3P(4@MA&[V U+MA>4@>M (4>4Aw>UAUXt[u>M f(A^(4wMP>[uA w>"'uPA "XP@Y MA>UUA V>X4> 6X4V&4zA> +(M J(J @+P ,<50 $q))qEq.22* 7 pF S G)C::Y <50CfJ .22xY .E*sqdU;#"iPAY"h2\>"Y"% 6M V+44 ^">Xz>Uu+zA M>X4Y 1` >X4 w>^+uUA>M 64Aw>UA z&P @X><>AP>((4w $14 lX4@>P4 XT 0+(Mu+UA @>P 6UA>P4 @(P[u 4+u>MA>u>4@> b>PM14>4^( @>4 MA>(>P`+P>4 6X4V&4zA>4 w>u/PAY ">XU @X> j>XMA(4w u'(zXw 4X[uA (T @>M64Aw>UAM "XUU>4 >P`P+[uA "XP@I >A"+M +4@>P>M wXUA z&P 64Aw>UA> +4 b>PM14>4 @>PlX4@>PA+w>M-zU>w> ,K )) Q3< Jpppsq <>AP>(A @X> O+w>M-zU>w>->PM14 lX4@>P $>PtM[uX>@>4>P b>PM14>4M1Pw>`>P>[uAXwA>P XT >Xw>4>4 0+(Mu+UA 1@>P X4 +4@>P>4S'(T>4 >Xw>4$>P+4A"1PAUX[uY M1 >P^X>UA MX> 6X4V&4zA> +(M M>U`MA'4@Xw>P ?P`>XAq6Pz1UwA @X> <>AP>((4w X4 @>P 5+TXUX> @>M lX4@>M 4+[u H>XM(4w @>P b>PM14>4M1Ptw>`>P>[uAXwA>4Y M1 UX>w>4 4+[u ?(zz+MM(4w @>P 5X4J>P"q ,<h5 $q .Gq.)q)\\GY<QA<Uq p )\\:Y .Gs 6X4V&4zA> +(M 4X[uAM>U`MA'4@Xw>P ?P`>XA $1PqdM;hP2i"Uh% Mq(q f[dm=cmeicU"'WA'"i"U% Mq ?4Tq *yxy zzqc7W;?7hP";*Mh&WMhhY @>4 >X4 ?P`3 z&P @X> 6X4MA>UU(4w >X4>M ?P`f >Pu'UAY @>4>P XT S+uT>4 M>X4>P -PX$+A>4 j>`>4Mz&uP(4w `>M[u'zAXwAY z'UUA (4A>P V>X4> 6X4t

1 y.

pq 6X4V&4zA>>P^X>U(4wI MX>`>4 6X4V(4zAM+PA>4 ,Qq .s ?4Tq :\ g N

Page 52: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 y) ^Hc=:

V(4zAM+PA ,5X4hX4q fSH $q .\q..q.2GyY 5S .2GEY ..I d59 0+441$>P $q Gqxq.2:*Y 5S .2:*Y y*xsq 9+M wXUA +([u z&P ?(M`XU@(4wM$>Pu'UA4XMM> ,d59 0+441$>P$q Gqxq.2:*Y 5S .2:*Y y*xsq <>X B(M[u&MM>4 z&P >X4 ?(M`XU@(4wM$>Pu'UA4XMY @+M+4A>XUXw M1"1uU >X4>T -PX$+A>4 0+(Mu+UA +UM +([u >X4>T U(zq <>APX>` ^(^(P>[u4>4XMA ,0+(M"XPAM[u+zAMU>uPUX4wsY MX4@ @X> +4A>XUXw +(z @>4 <>APX>` >4Az+UU>4@>4 B(tM[u&MM> <>APX>`M>X44+uT>4q 9X> ?(zA>XU(4w XMA wwzq ^( M[u'A^>4 ,d59 0+441t$>P $q Gqxq.2:*Y 5S .2:*Y y*xsqc7PP"iU"Y"/U;;Y @>P >X4>T j1M>u'4@U>P +(zwP(4@ 4X[uA +`w>M>A^A>P j1M> ^(tzUX>vAY "XP@ +UM XT 3>">P`>`>APX>` +4w>z+UU>4 ^( @>4 6X4V&4zA>4 +(M 3>">P`>t`>APX>` w>P>[u4>Aq 9X>M wXUA +([u @+44Y ">44 @>T 0'4@U>P +UM l+(zT+44 @X>j1AA>PX>>X44+uT> &`>PAP+w>4 XMA ,S50 $q .GqEq.2)GY S506 ).Y ))xI $q .Eq.q.2)2YQA(H .2)2Y **yI $q .*q.q.2*)Y QA(H .2*)Y xx:I $q )q)q.2*:Y SQA<Uq .2*:Y *G2I )=7@S=4Y 6QA3 .2)yY ..\ _..x]sq Q-X>UA @>P 0'4@U>P @+w>w>4 j1M> ^">Xz>UMzP>X >PtV>44`+P ,64A4+uT>`([u(4w{s -PX$+AY M1 MX4@ @X> +(z MX> >4Az+UU>4@>4 3>"X44>V>X4> MA`+P>4 6X4V&4zA> ,S50 $q Eqxq.2*)Y SQA<Uq .2*)Y yGxsq pMA @>P @X> j1AA>tPX>U1M> >P">P`>4@> N4A>P4>uT>P ">@>P j1M>u'4@U>P 41[u j1AA>PX>>X44>uT>PYM1 MX4@ @X> Q-X>U>X4M'A^> V>X4> <?Y Q-X>Uw>"X44> V>X4> <>APX>`M>X44+uT>4I @X><>zPX>@Xw(4w @>M Q-X>UAPX>`M XMA >X4 -PX$+A>P J1Pw+4w ,<50 $q .Eq2q.2G\ 7 p S.**CE:Y <QA<Uq pp .2G\Y :EysI Mq +([u fEl=m:Tm+=66mei! 9d%m=K6mR8md# j1M> +UM 6X4V&4zA> +(M 4X[uAM>U`MA'4@Xw>P ?P`>XA Mq K .2?4Tq E\\ ij1M>gqaMP*M;Yh";Ph&W(#UYM;Y w>Tq K yxE+ <3< `>X $>PM-'A>A>P S&[Vw+`> @>PhX>AM+[u> XMA 4+[u XuP>T "XPAM[u+zAUX[u>4 3>u+UA V>X4 Q[u+@>4M>PM+A^Y M14@>P464Aw>UA z&P @X> >P^"(4w>4> L`>PU+MM(4w @>M hX>Aw>w>4MA+4@M (4@ w>u/PA @+TXAwwzq ^( @>4 6X4V&4zA>4 +(M J(J 1@>P ^( @>4 6X4V&4zA>4 +(M M14MAq j>XMA(4w>4,K )) fPq *sq_\>"Y" <;Y"W5iUY"i% 9+M 64Aw>UA z&P bzU>w>U>XMA(4w>4 ?4w>u/PXw>P XMA 4+[u?(zz+MM(4w @>M <50 wP@Mq 4X[uA MA`+PY ">XU 4X[uA (T @>M 64Aw>UAM HXUU>4 >Pt`P+[uA ,<50 $q .xq2q.222 7 pF S ::C2yY <QA<Uq pp .222Y GGEI +? $1:Q"U=4Y9QAS .22yY :G)sI zP+wUX[u XMA +`>PY 1` @X>M> SM-Pq +4w>MX[uAM 4>(>P>P 64AM[u>Xt@(4w>4Y @X> +(z @+M 64Aw>UAMT>PVT+U $>P^X[uA>4Y +(zP>[uA^(>Pu+UA>4 XMA ,$wUq<50 $q ).q2q)\\x 7 pF S .*C\)Y <QA<Uq pp )\\yY xxI ^">Xz>U4@ +([u '=W=4tY4=RR=2 X4 A@8QU>2 FFFpq K )) S4q .y\Y ibzU>w>w>U@gsI $wUq ?4Tq yGq_i"UhAMhh&Wi"U'";% 6X4 3>"X44 +(M >X4>T bP>XM+(MM[uP>X`>4 (4A>PUX>wA 4X[uA@>P 6QAqY ">44 >M MX[u (T bP>XM+(MM[uP>X`>4 u+4@>UAY +4 @>4>4 W>@>P +(v>Pu+U`@>M <>P(zM 1@>P <>APX>`M A>XU4>uT>4 V+44Y +([u @+44 4X[uAY ">44 >X4 5+[uu'4@tU>P @X> O>XU4+uT>`>P>[uAXw(4w +(zwP(4@ M>X4>P 3>M[u'zAM`>^X>u(4w ^(T J>Pt+4MA+UA>P >PU+4wA u+A ,53 h&4[u>4 $q .:q*q.2:G 7 p G\C:yY 653 .2:GY xEG PVPqsq5>P4>P ^'uU>4 bP>XM> +(M bP>XM+(MM[uP>X`>4 `>X O>XU4+uT> $14 bPX$+A->PM14>4+([u @+44 4X[uA ^( @>4 6X4V&4zA>4Y ">44 MX> >X4 64Aw>UA z&P >X4> `>M14@>P>j>XMA(4w @+PMA>UU>4 ,^< z&P @>4 `>MA>4 H>P`>MU1w+4sI >M u+4@>UA MX[u P>w>UT'vXw4X[uA (T >X4> 64AU1u4(4wY @X> ij>XMA(4wg XMA z&P @>4 J>P+4MA+UA>P X@S 1u4>p4A>P>MM>I Mq +([u fEl=m:Tm+=66me" f_3KKmd=mTm+=66e" f[dm=cme" fFm66+mKKTm+=66e (4@K .2 ?4Tq E\\ f_3cmei_i"Uh"% 6X44+uT>4 +(M bP>XM>4 ,bP>XMw>U@>PsY X4M`>Mq z&P "XMM>4M[u+zAUX[u> 1@>PV&4MAU>PXM[u> j>XMA(4w>4Y (4A>PUX>w>4 @>P 6QAqY ">44 MX> $14 >X4>P @>P MX>`>46X4V(4zAM+PA>4 $>P+4U+MMA MX4@q fX[uA >MA`+P MX4@ 6X44+uT>4 +(M bP>XM>4Y @X> +(tv>Pu+U` >X4>P O'AXwV>XA ^(P 6P^X>U(4w $14 6X4V&4zA>4 `>^1w>4 ">P@>4q 5&P @X>?`wP>4^(4w XMA $14 @>4 ?(MM[uP>X`(4wM`>@X4w(4w>4 (4@ @>4 @>P bP>XM$>PU>Xtu(4w ^(wP(4@>UX>w>4@>4 BX>U>4 +(M^(w>u>4 ,<h5 $q yq2q.22EY <QA<Uq p .22EY

g N ?4Tq :\ <q ?`Mq .Z QA>(>Pw>w>4MA+4@ @>P 6QAq

Page 53: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

..y\I Mq +([u $q )*q.)q)\\)Y <QA<Uq p )\\*Y GEI M1"X> $q *\qyq)\\:Y Hbwq )\\:YyGE fPq .)sq! [dm=cm WGd !=m 5m>6K+3dKH6T -36 ZH=(Wd>Tm6 MX4@ 4X[uA MA`+PY ">XU MX> 4X[uA +UM 64Atw>UA z&P >X4> j>XMA(4w +4^(M>u>4 MX4@Y M14@>P4 4(P >X4> ?4>PV>44(4w z&P @X>O>XU4+uT> +4 >X4>P (4A>Pu+UA>4@>4 J>P+4MA+UA(4w @+PMA>UU>4q 6PMA P>[uA wXUA @+Mz&P bP>XM> `>X bP>XMMV+AY bP>XMM[uX>v>4 (4@ @>PwUqI Mq f[dm=c>Hcc$Rdm=%m6ei ?4@>PM XMA>MY ">44 @+M bP>XMw>U@ ?(M@P([V >X4>M ^"XM[u>4 @>T 3>"X44>P (4@ @>T B+utU>4@>4 `>MA>u>4@>4 w>w>4M>XAXw>4 j>XMA(4wM$>Pu'UA4XMM>M XMAq Q1 XT 5+UU >X4>PO>XU4>uT>PX4 >X4>P 5>P4M>uMu1"Y @X> MX[u X4 @>P>4 S+uT>4 4+[u >X4>T `>tMAXTTA>4 h(MA>P ^( $>Pu+UA>4 u+AA> (4@ uX>Pz&P @+M 3>U@ >Pu+UA>4 M1UUA> ,<50$q ):q..q)\\G 7 pF S *2C\EY <QA<Uq pp )\\:Y xE2I @+^( <h5 $q *\qyq)\\:Y Hbwq)\\:Y yGE fPq .)sq fX[uA MA`+P MX4@ +([u Q-1PA-P>XM> `>X 4X[uA `>P(zUX[u +(Mw>&`tA>T Q-1PAY Mq fEl3dKldm=cmei! [d=->K -md>6:>ccK MX4@ bP>XM>Y ">44 >X4 J>P+4U+MM(4wM^(M+TT>4u+4w ^"XM[u>4>X4>P j>XMA(4w @>M QA-zUq (4@ @>P J>PU>Xu(4w @>M bP>XM>M z>uUAq 9X>M XMA `>X bP>XtM>4 @>P 5+UUY @>P>4 J>PU>Xu(4w X4 >PMA>P jX4X> @+^( `>MAXTTA XMAY7 @+M j>`>4M">PV 1@>P @+M 3>M+TAM[u+zz>4 @>M 6T-z'4w>PM ^( "&P@Xw>4

,<50 $q .q.\q.2Ex 7 pJ .:*CE) NY <QA<Uq ppp .2ExY E)2I Mq uX>P^( +([u <h5$q )*q.)q)\\)Y <QA<Uq p )\\*Y GEY ^( 5XUT-P>XM>4sY

7 @X> b>PM/4UX[uV>XA @>M bP>XMAP'w>PM ^( >uP>4Y7 >X4> 3P(4@u+UA(4w +(M^(^>X[u4>4 1@>P7 >X4> J1P`XU@z(4VAX14 u>P+(M^(MA>UU>4 ,<50 $q 2qyq.2:y 7 pJ S .:xC:)Y

<QA<Uq pp .2:yY x)Gsq6M P>X[uA +(MY ">44 TXA >X4>P bP>XM$>PU>Xu(4w z&P >X4 `>MAXTTA>M H>PV ^(wU>X[u@+M 3>M+TAM[u+zz>4 w>"&P@XwA ">P@>4 M1UU ,<50 $q 2qyq.2:y 7 pJ S .:xC:)Y<QA<Uq pp .2:yY x)GY `>APq iOu>1@1PtH1UzztbP>XMg z&P n1(P4+UXMA>4sq 9+$14 XMA^< `>X @>P J>Pw+`> @>M f1`>U-P>XM>M +(M^(w>u>4 ,<h5 $q yq2q.22EY <QA<Uq p.22EY ..y\sq! EKmHmdlW:=$RK=T MX4@ @+4+[u bP>XM>Y ">44 @X> bP>XM$>PU>Xu(4w "XPAM[u+zAUX[u @>4;u+P+VA>P >X4>M U>XMA(4wM`>^1w>4>4 64Aw>UAM u+A (4@ ">44 MX> M1"1uU BX>U +UM+([u (4TXAA>U`+P> 51Uw> @>P O'AXwV>XA @>P QA-zUq XMAq 9+M XMA X4M`>Mq @+44 @>P 5+UUY">44 @>P bP>XMAP'w>P ^(P 6P^X>U(4w @>M bP>XM>M >X4 `>M14@>P>M H>PV w>M[u+zz>41@>P >X4> `>M14@>P> j>XMA(4w >P`P+[uA u+Aq 6X4 J>P+4U+MM(4wM^(M+TT>4u+4wTXA >X4>P 6X4V(4zAM+PA XMA +([u w>w>`>4Y ">44 @X> bP>XM$>PU>Xu(4w `>MAXTT(4wMtw>T'v X4 4X[uA (4`>@>(A>4@>T NTz+4w @X> ->PM/4UX[u> 1@>P M+[uUX[u>4 J1tP+(MM>A^(4w>4 @>P 6X4V(4zAM>P^X>U(4w @>M QAbzUq z/P@>PAq 9X>M XMA (+q @>P 5+UU `>X7 ">P`>"XPVM+T>4 ?(M^>X[u4(4w>4 XT S+uT>4 $14 `>APX>`Mt 1@>P `>P(zMt

`>^1w>4>4 ?(MMA>UU(4w>4Y "X> ^< ?(MMA>UU(4w>4 V(4MAw>">P`UX[u>P 6P^>(wt4XMM> ,<50 $q .q.\q.2Ex 7 pJ .:*CE) NY <QA<Uq ppp .2ExY E)2s (4@

7 3>U@-P>XM>4 TXA B(M[u(MM[u+P+VA>PY @X> $1T 6T-z'4w>P XT S+uT>4 M>X4>P+(Mw>&`A>4 `>P(zUX[u>4 1@>P `>APX>`UX[u>4 O'AXwV>XA $>P">4@>A ">P@>4 T&MtM>4Y ^< QA+PAuXUz>4 4+[u @>P h>XMA>P-P&z(4w +UM 0+4@">PV>PY @X> +4 @X> ?(zt4+uT> >X4>P M>U`MA'4@Xw>4 w>">P`UX[u>4 O'AXwV>XA w>V4&-zA MX4@ ,<50 $q.xq*q.2:2 7 p S :*C:yY <QA<Uq pp .2:2Y Ey\sY 1@>P 5XUT-P>XM>4 ,1@>P bP1t@(^>4A>4-P>XM>4sY @X> 4+[u @>4 J>Pw+`>PX[uAUX4X>4 >X4>P B">[V`>MAXTT(4w^(P 0>PMA>UU(4w >X4>M 4>(>4 5XUTM (4A>PUX>w>4 ,Mq(q f.=:8ldm=cmesq

f+[u <h5 $q yq2q.22E ,<QA<Uq p .22EY ..y\s XMA @X> <>">P`(4w >X4 p4@X^ @+z&PY@+MM @X> bP>XM$>PU>Xu(4w "XPAM[u+zAUX[u @>4 ;u+P+VA>P >X4>M U>XMA(4wM`>^1w>4>464Aw>UAM u+A (4@ @+MM MX> M1"1uU BX>U +UM +([u (4TXAA>U`+P> 51Uw> @>P O'AXwV>XA

1 y*

pq 6X4V&4zA>>P^X>U(4wI MX>`>4 6X4V(4zAM+PA>4 ,Qq .s ?4Tq :\ g N

Page 54: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 yx ^Hc=:

@>M QAbzUq XMAq 9X>M APXzzA ^< +(z >X4>4 bP>XM ^(Y @>4 9X-U1TX4w>4X>(P> @>P 5+[utPX[uA(4w ?P[uXA>VA(P X4 >X4>T p@>>4">AA`>">P` >Pu+UA>4 ,<50 $q .Eq.q.2Gy 7pJ S GyCGxY <QA<Uq pp .2GyY yy:sq! .=:8ldm=cm ">P@>4 (4A>PM[uX>@UX[u `>(PA>XUA ,Mq <h5 $q )*q.)q)\\)Y <QA<Uq p

)\\*Y GEsq <>X @>P J>PU>Xu(4w z&P V&4MAU>PXM[u> 6X4^>UU>XMA(4w>4 ,bP>XM> z&P@+PMA>UU>PXM[u> j>XMA(4w>4Y S>wX>Y 9P>u`([uY l+T>P+z&uP(4wC<XU@w>MA+UA(4wYQ[u4XAAY 5XUTT(MXVY ?(MMA+AA(4wY l1MA&T>s XMA XT ?UUw>T>X4>4 @+$14 +(Mt^(w>u>4Y @+MM TXA @>T bP>XM X4 >PMA>P jX4X> >X4> `>MAXTTA> `>P(zUX[u> j>XMtA(4w @>M bP>XMAP'w>PM w>"&P@XwA ">P@>4 M1UUq 9X> bP>XMw>U@>P (4A>PUX>w>4 4(P@+44 4X[uA @>P 6QAqY ">44 X4M`>Mq 4+[u @>4 J>Pw+`>PX[uAUX4X>4 @+M 3>M+TAtM[u+zz>4 1@>P @X> 3>M+TA->PM/4UX[uV>XA @>M bP>XMAP'w>PM @>P +(MM[uU+ww>`>4t@> 3P(4@ z&P @X> bP>XM$>PU>Xu(4w "+P ,<h5 $q )*q.)q)\\)Y <QA<Uq p )\\*Y GEsq9>P w>M+TA@>(AM[u> 5>P4M>u-P>XM ,in+V1`tl+XM>PtbP>XMgs (4@ @>P w>M+TA@>(AtM[u> 0/PM-X>U-P>XM ,i6P4MAtS>(A>PtbP>XMgs (4A>PUX>w>4Y @+ MX> z&P >X4> `>MAXTTA>j>XMA(4w $>PUX>u>4 ">P@>4 (4@ >X4> QA<>zP>X(4w 4+[u K * fPq .. 4X[uA X4 <>tAP+[uA V1TTAY @>P <>MA>(>P(4w 4+[u @>4 +UUw>T>X4>4 J1PM[uPXzA>4 ,d599&MMq $q ))q.\q.2E)Y 69QAB .2E)Y xEEsI >`>4M1 @>P i<+}>PXM[u> 5XUT-P>XMg>X4>M zP>X`>P(zUX[u A'AXw>4 S>wXMM>(PM ,53 <>PUX4 $q .xq:q.2:x 7 J )2\C:*Y653 .2:yY **yY PVPqsqbP>XM> z&P l(UA(PzXUT> MX4@ ^"+P MA`+PY ">P@>4 +`>P +UM <>XuXUz>4 ^(P 5/P@>P(4w@>P ?(M`XU@(4w (4@ @>P HXMM>4M[u+zA 4+[u K * fPq .. MAzP>X `>U+MM>4 ,d595P+4Vz(PA $q )2q*q.2:xY QA6l 6QA3 K * fPq *y*sq

! Amd:3cH6T# 5&P @X> uX>P`>X >P^X>UA>4 ibP>XM>g w>UA>4 @X> $1PMA>u>4@>4 ?(Mz&utP(4w>4 4X[uAI Mq f_3KKmd=mTm+=66e" f[dm=c>Hcc$Rdm=%m6ei

_i7KUhU7; ,6Xw>4-P1$XMX14sY @X> >X4 J>PMX[u>P(4wM$>PAP>A>P $1T JN z&P @>4?`M[uU(MM >Xw>4>P J>PMX[u>P(4w>4 ,^< j>`>4M$>PMX[u>P(4w>4 z&P MX[u 1@>P M>X4>6u>zP+(s X4 wU>X[u>P H>XM> >Pu'UA "X> z&P @X> J>PTXAAU(4w $14 J>PMX[u>P(4wMt+`M[uU&MM>4 TXA 9PXAA>4Y MX4@ <6 ,<50 $q )Gqyq.22: 7 F S .GC2yY <QA<Uq pp.22:Y E.:sq 6Xw>4-P1$XMX14>4 V/44>4 +([u @+44 7 +UM M14MAXw> 6X4V&4zA> +(MK )) fPq * 7 MA`+P> 6X44+uT>4 M>X4Y ">44 MX> 4(P +(M >X4T+UXw>T ?4U+MM (4@4(P z&P @X> iJ>PTXAAU(4wg $14 6Xw>4$>PAP'w>4 w>^+uUA ">P@>4 ,<50 $q )Gqyq.22: 7 F S 2xC2EY <QA<Uq pp .22:Y E.2sq_i7*"hh*U;h";% Mq iAmd(HTc(=6cm6eiJ";;/"PPY"/U;; >X4>M <([uT+[u>PMY @>P X44>Pu+U` >X4>M <>APX>`M +4z'UUAY XMA<>APX>`M>X44+uT>q <>X OP>44`+PV>XA -PX$+A>P H>AAw>"X44> $14 @>4 w>">P`UX[u$>P>X44+uTA>4 H>AA>X4M'A^>4 MX4@ +([u H>AAw>"X44> >X4>M <([uT+[u>PM MAzP>X,53 l/U4 $q .2qxq.2:: 7 ) l ))*C:yY 653 .2::Y y.:Y PVPqsq 9>P QA-zUq u+AA> `>X+4@>P>4 <([uT+[u>P4 (4@ +T O1A+UXM+A1P +(z M>X4>4 f+T>4 U+(A>4@> H>AA>4+`w>M[uU1MM>4q S>44">AA>4 >X4>M OP+`>PAP+X4>PM (4@ OP+`P>44z+uP>PM w>u/P>44X[uA ^( M>X4>T 3>">P`>`>APX>`Y ">44 MX> >X4@>(AXw +UM -PX$+A> J1Pw'4w> `>u+4t@>UA "(P@>4 ,<50 $q )xq.\q.2E2 7 pJ S .*2CE:Y <QA<Uq pp .2G\Y x..q <6 UX>w>4W>@>4z+UUM $1PY ">44 @>P OP+`>PAP+X4>P @+M S>44>4 `>>X4zU(MMA ,53 l/U4 $q .2qxq.2:: 7 ) l ))*C:yY 653 .2::Y y.:Y PVPqsq S>44">AA>4Y @X> 4X[uA X4 >X4>T 3>t">P`>`>APX>` +4z+UU>4Y MX4@ 4X[uA MA`+P ,<50 $q )xq.\q.2E2 7 pJ S .*2CE:Y<QA<Uq pp .2G\Y x..Y (4A>P 0X4">XM +(z S50 $q *\qEq.2)GY SQA<Uq .2)GY .2GsqJL&?\>Mhh K7; I7;#"iAMhYA'"; pI<o M;# <M\/";#M;Y"; \Li AMX"iY"V/5W;>U&W" 8">AhPM;Y";% H>P@>4 ?(z">4@(4w>4 `^"q B+uU(4w>4 ^(P&[Vt>PMA+AA>AY @X> X4 >X4>T zP&u>P>4 JB +UM Q? `^"q +UM +(v>Pw>"/u4UX[u> <>U+MA(4tw>4 w>UA>4@ w>T+[uA "1P@>4 MX4@Y M1 w>u/P>4 @X>M> 6PMA+AA(4w>4 4X[uA ^( @>4

g N ?4Tq :\ <q ?`Mq .Z QA>(>Pw>w>4MA+4@ @>P 6QAq

Page 55: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

MA`+P>4 6X4V&4zA>4Y ">XU V>X4>P @>P 6X4V(4zAMA+A`>MA'4@> @>M ?`Mq . fPq . `XM G$>P"XPVUX[uA "(P@>qQ? (4@ +(v>Pw>"/u4UX[u> <>U+MA(4w>4 MX4@ bPX$+A+(z">4@(4w>4Y @X> +(M4+uTMt">XM> w>M>A^UX[u ^(T ?`^(w ^(w>U+MM>4 ">P@>4 ,K .) Q+A^ .sq 9>P S&[VzU(MM z'UUA@+44 +([u 4X[uA XT S+uT>4 >X4>P 6X4V(4zAM+PA +4q ?UU>P@X4wM T&MM>4 ^(P&[Vtw>^+uUA> Q? XT JB @>P 6PMA+AA(4w TXA @>4 @+44 w>U>XMA>A>4 Q? @>P wU>X[u>4 ?PA$>PP>[u4>A ">P@>4Y ">XU MX> 4+[u uh @X> Q? ,<50 $q )EqEq.22E 7 F S G*C2xY<QA<Uq pp .22EY ExEI <h5 $q ..qGq)\\)Y 5S )\\)Y 2\EI $wUq f+[u">XM> `>X K .\?4Tq ))+sY `^"q `>X +(v>Pw>"/u4UX[u>4 <>U+MA(4w>4 @X> <>U+MA(4w TX4@>P4,$wUq K ** ?4Tq x. zzqsq 6X4> Q14@>PP>w>U(4w >4Au'UA M>XA @>T QA>(>P$>P>X4tz+[u(4wMw>M>A^ )\.. ,Mq ?4Tq ys K .\ ?`Mq x`q 9+4+[u MX4@ 6PMA+AA(4wM&`>Pu'4tw> +(M K .\ ?`Mq . fPq ) `XM *+ TXA +4@>P>4 XT S+uT>4 @>P W>">XUXw>4 f(TT>P+4^(M>A^>4@>4 ?(z">4@(4w>4 ^( $>PP>[u4>4qI&WA#";h"ihAP* z&P >X4>4 `>APX>`UX[u >PUXAA>4>4 Q[u+@>4 `XU@>A <>APX>`M>X44+utT>Y z&P >X4>4 +(v>P`>APX>`UX[u>4 J>PT/w>4MM[u+@>4 V+44 >P ^( @>4 4X[uA >MAt`+P>4 J1Pw'4w>4 @>P J>PT/w>4MM-u'P> w>u/P>4q fX[uA MA-zUq MX4@ uX>P`>X +UU>64AM[u'@Xw(4w>4Y @X> +UM 6PM+A^ z&P >4Aw+4w>4> 1@>P >4Aw>u>4@> MAzP>X> 6X44+utT>4 ,<50 $q .Eq.)q.2E\ 7 pJ .*2Cy: NY <QA<Uq ppp .2E.Y .\\s (4@ +UM 6PM+A^z&P >X4> iQ(`MA+4^>X4`(v>g >X4>M H3 XT bJ ,<50 $q 2q*q.2E) 7 Jp .:\CE. NY<QA<Uq ppp .2E)Y ).2I $q .)q2q.2:y 7 Jppp S *\EC:.Y <QA<Uq pp .2:EY )y) `>APq<+(M->PP>s w>U>XMA>A ">P@>4q ?4@>PM +`>PY ">44 >X4 f+[u`+P >X4 64Aw>UA z&P @X>uX4w>41TT>4>4 <>>X4AP'[uAXw(4w>4 @(P[u >X4> <+(T+v4+uT> +44XTTAZ K ))fPq * ,<50 $q xq*q)\\: 7 pF S *EC\GY <50CfJ )\\:Y .EyGsqHXP@ -PX$+A>P Q[u+@>4M>PM+A^ X4 51PT >X4>P S>4A> w>U>XMA>AY XMA >P >4Aw>w>4 @>PzP&u>P>4 SM-Pq ,<50 $q .2q.\q.2G: 7 Jppp S 2CGGY <QA<Uq pp .2G2Y .**s 4X[uAT>uP +UM M14MAXw>P "X>@>PV>uP>4@>P <>^(w XQ$q K )) fPq . MA-zUq ,<50 $q )yq.\q.22x 7 Jppp S G2C2.Y <QA<Uq pp .22yY .).I $q .xq.)q.22x 7 F S .\EC2)Y <QA<Uq pp.22yY x.\I $q )Eq..q)\\: 7 F S *.C\GY <QA<Uq pp )\\2Y Ey.sq 9(P[u @X> -PX$+A>Q[u+@>4M>PM+A^P>4A> >Pu/uA MX[u ^"+P @X> T14>A'P> j>XMA(4wMz'uXwV>XA @>M QAbzUq6M "'P> +`>P wU>X[uu>XAM"X@PXw (4@ >X4 J>PMA1v w>w>4 @+M j>XMA(4wMz'uXwV>XAMt-PX4^X-Y "X>@>PV>uP>4@> j>XMA(4w>4 MAUq ^( >Pz+MM>4Y "'uP>4@ >X4> 6X4T+U^+utU(4w 4X[uA @>P 6QAq (4A>PUX>wAI Mq +([u <h5 $q .yqGq)\\2Y <QA<Uq p )\\2Y :*Eq

8"Uh2U">" z&P 4X[uA MA-zUq Q[u+@>4M>PM+A^Z Q[u+@>4M>PM+A^Y @>4 >X4 QA>(>P`>P+A>PC0+zAt-zUX[uA$>PMX[u>P>P ">w>4 ^( u1u>P 6QA5>MAM>A^(4w ^+uUA ,<50 $q .:qEq.22: 7 pJ SE.C2GY <QA<Uq pp .22:Y E).sI Q[u+@>4M>PM+A^ ">w>4 J>PU>A^(4w @>M b>PM/4UX[uV>XAMtP>[uAM ,KK :)* ?`Mq .Y :xG <3<Y $wUq <50 $q )2q.\q.2E* 7 Jp )2\CE) NY <QA<Uq ppp.2ExY .)sY Q[uT>P^>4Mw>U@ ,K :xG <3<Y <50 $q )2q.\q.2y2 7 pJ )*yCy: NY <QA<Uq pp.2E\Y :GI Jp )2\CE) NY <QA<Uq ppp .2ExY .)sI z&P >X4> z+VAXM[u> <+(M->PP> ,<50 Jppp S*\EC:.Y <QA<Uq pp .2:EY )y)I $q GqGq.2:G 7 pF S ..EC:)Y <50CfJ .2::Y x**sI z&P N4tA>Pu+UAMM[u+@>4 4+[u K :xx ?`Mq ) <3< ,<50 $q )Eq..q)\\: 7 F S *.C\GY <QA<Uq pp)\\2Y Ey.sI Mq +([u fC6W>::-mdc=$RmdH6TeiJwUq f]HK(H6Tcm6Kc$R&!=TH6Te (4@ fAmd(HTc(=6cm6ei

I&WA#";hK"ihU&W"iM;Y% j>XMA(4w>4 @>M J>PMX[u>P>PM +(M >X4>P J>PMX[u>P(4ww>w>4 Q[u'@>4 +4 HXPAM[u+zAMw&A>P4 @>M bPX$+A$>PT/w>4M z+UU>4 (4A>P V>X4>6X4V(4zAM+PAqI&W";?M;Y% 6M wXUA wP@Mq @+M wU>X[u> "X> `>XT 6P`+4z+UU ,Mq @1PAsq 9>P <>wPXzz@>P Q[u>4V(4w `>MAXTTA MX[u 4+[u K y.E <3< ,Mq @X> l1TTq ^q <3<sq 6X4>iQ[u>4V(4wg V+44 +`>P +([u >X4> <>APX>`M>X44+uT> 1@>P 6X44+uT> XT S+utT>4 >X4>P @>P MX>`>4 6X4V(4zAM+PA>4 @>M 6QA3 `XU@>4q <>XM-X>U>Z J>PTXAA>UA >X4JX>u+w>4A @>4 J>PV+(z $14 OX>P>4 (4@ $>P^X[uA>4 @X> l'(z>P @>P OX>P> +(z @X>M1wq p44>P>X>4Y &`>PU+MM>4 MX> +UM1 @>P>4 J>P">PA(4w @>T ?w>4A>4Y M1 UX>wA V>X4>

1 yy

pq 6X4V&4zA>>P^X>U(4wI MX>`>4 6X4V(4zAM+PA>4 ,Qq .s ?4Tq :\ g N

Page 56: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 yE ^Hc=:

Q[u>4V(4w $1PI @X> 6X44+uT>4 +(M @>P J>P">PA(4w MX4@ $X>UT>uP <6 ,S50 $q:q..q.2*GY SQA<Uq .2*:Y )Gxsq L`>PAP+w>4 $1P @>P NT"+4@U(4w >X4>P ?3 X4 >X4>l3 @X> ?VAX14'P>Y @X> l1TT+4@XAXMA>4 ">P@>4 "1UU>4Y >X4>4 O>XU XuP>P ?VAX>41u4> `>M14@>P>M 64Aw>UA +(z >X4 $1Pu>P +4 @>P ?3 4X[uA `>A>XUXwA>M J1PMA+4@MtTXAwUX>@Y (T @X>M>M ^( $>P+4U+MM>4Y l1T-U>T>4A'P ^( ">P@>4 (4@ @+TXA @X>J1UUu+zA(4w ^( &`>P4>uT>4Y M1 UX>wA X4 @>P L`>P>Xw4(4w @>P ?VAX>4 V>X4>Q[u>4V(4wY M14@>P4 >X4 `>APX>`UX[u>P J1Pw+4wY @>P 4(P z&P @X> 6QAq <>@>(A(4wu+A ,S50 $q Eq:q.2x)Y QA(H .2x)Y *Eysq 9X> iQ[u>4V(4w>4gY @X> X44>Pu+U` >X4>PM>U`MA'4@Xw>4 <>P(zMA'AXwV>XA 1@>P >X4>P 4X[uAM>U`MA'4@Xw>4 ?P`>XA +4z+UU>4Y ">Pt@>4 XT +UUwq +UM >MA-zUq +4w>M>u>4Y ">XU T+4 @+PX4 >X4 64Aw>UA ,O>XU>4Aw>UAs z&P w>tU>XMA>A> 9X>4MA> 1@>P ?P`>XA >P`UX[VAq B+uUA ^< ? @>T Xu4 1->PX>P>4@>4 ?P^A <@+M w>z1P@>PA> 0141P+P (4@ &`>PM>4@>A >P XuT ^(M'A^UX[u >X4 cUw>T'U@>Y M1"XP@ T+4 @>MM>4 H>PA +UM 6X44+uT> @>M ?P^A>M `>u+4@>U4 T&MM>4q L`>P @X>?`wP>4^(4w ^"XM[u>4 ?P`>XAMU1u4 (4@ Q[u>4V(4w Mq +([u K .2 ?4Tq .2GI Mq z>Pt4>P 1`>4 f/Rdm6T>%me ?4Tq .y. &`>P J>Pz&w(4w &`>P V&4zAXw> 6X4V&4zA>qI&W="i*";hY"># z'UUA (4A>P V>X4> 6X4V(4zAM+PAI Mq1q fE$R>!m6cmdc>K(eiI2U">Y"/U;;" MX4@ X@S 4X[uA MA`+P ,S50 $q .xq*q.2):Y SQA<Uq .2):Y .:.sq <>P(zMtM-X>U>P >P^X>U>4 W>@1[u 6X4V&4zA> +(M 3>">P`>`>APX>` ,<50 $q ..q..q.22* 7 FpS x:C2.Y <05CfJ .22xY E))I A@8QU>27GU=WU:Y QA(H .22yY .E)sq _3KK3cl=m:m6z'UUA (4A>P V>X4> 6X4V(4zAM+PAY Q-X>U>X4M'A^> V/44>4 V>X4> <? M>X4Y Q-X>Uw>"X44>MX4@ V>X4> <6 ,<50 $q .Eq2q.2G\ 7 p S .**CE:Y <QA<Uq pp .2G\Y :Eysq?4 @>4 f+[u">XM $14 Q-X>Uw>"X44>4 MX4@ W>@1[u MAP>4w> ?4z1P@>P(4w>4 ^(MA>UU>4 ,<50 $q *q:q.2EE 7 pJ S GyCEEY .y)CEEY <QA<Uq ppp .2EEY Ey\sq <50 $q.\q..q.2E. 7 pJ *y2Cy: ,05S .2E)Y *y* | QASl S?d K ).G Sq xys $>PU+4wA>XT >4AM[uX>@>4>4 5+UU ?4u/P(4w @>P $1T QA-zUq `>4+44A>4 E B>(w>4 z&P M>X4>Q-X>Uw>"X44>q B(P 6X4V&4zA>m(+UXzXV+AX14 `>X (4w>VU'PA>4 J>PT/w>4M^("'[uM>4Mq $1:Q"U=4Y << .22:Y ).*EY (4@ ?4Tq 22q JwUq +([u f_3KKmd=mTm+=66e" fFm66+mKKQTm+=66eiI27;h7iU;Y% 9X> >Pu+UA>4>4 j>XMA(4w>4 V/44>4Y ">44 @>P 6T-z'4w>P >X4>MA>(>P`>w&4MAXwA> l/P->PM[u+zA XMAY MAzP>X> 6X44+uT>4 XT X@>>UU>4 <>P>X[uYMAzP>X> 6X44+uT>4 +(M @>P J>PT/w>4M$>P"+UA(4w 1@>P MA-zUq 6X44+uT>4 >X4>M"XPAM[u+zAUX[u>4 3>M[u'zAM`>APX>`M M>X4 ,<h5 $q .:q)q.22:Y <QA<Uq p .22:Y ).)YQ-14M1PX4wt6PU+MMsq QAzP>X> 6X44+uT>4 XT X@>>UU>4 <>P>X[u UX>w>4 $1PY ">44 @>P3>M-14M>PA> U>@XwUX[u (4A>P f>44(4w @>M Q-14M1PM /zz>4AUX[u @>4 9+4V +(MtM-PX[uAq 9(U@>A @>P 3>M-14M>PA> @X> f(A^(4w M>X4>M f+T>4M ,wwzq >X4>M j1w1M1@>P 6T`U>TMs ^( H>P`>^">[V>4 X4 @>P H>XM>Y @+MM @>P Q-14M1P M>U`MA +(z M>Xt4> j>XMA(4w +4 @>4 3>M-14M>PA>4 uX4">XMA ,9(U@(4wsY @+44 UX>w>4 `>XT 3>tM-14M>PA>4 MAzP>X> 6X44+uT>4 +(M J>PT/w>4M$>P"+UA(4w $1Pq H>XMA @>P 3>tM-14M>PA> M>U`MA U>@XwUX[u +(z @X> j>XMA(4w @>M Q-14M1PM +(z bU+V+A>4YJ>P+4MA+UA(4w>4 1@>P X4 ?(MMA>UU(4wMV+A+U1w>4 uX4 ,wwzq (4A>P ?4w+`> @>M f+tT>4M 1@>P j1w1M @>M Q-14M1PMs 1u4> `>M14@>P> 0>P$1Pu>`(4wY @+44 >4AMA>uA4+[u @>T Q-14M1PX4wt6PU+MM ,<h5 $q .:q)q.22:Y <QA<Uq p .22:Y ).)s 41[u V>X4MA-zUq 3>M[u'zAM`>APX>` @>M 3>M-14M>PA>4q jX>wA +([u V>X4> 9(U@(4w ,XT 1qwqQX44>s $1PY M1 u+4@>UA >M MX[u (6 +([u 4X[uA (T 6X44+uT>4 +(M J>PT/w>4M$>Pt"+UA(4wY M14@>P4 +(M @>T X@>>UU>4 <>P>X[uq 6P`PX4wA @>P 3>M-14M>PA> H>P`>tU>XMA(4w>4 1@>P "XPVA >P +4 @>4 H>P`>T+v4+uT>4 @>M Q-14M1PM +VAX$ TXAY @+44>4AMA>uA `>X XuT >X4 MA-zUq "XPAM[u+zAUX[u>P 3>M[u'zAM`>APX>`q JwUq uX>P^( +(Mz&uPtUX[u (4@ +([u ^(P NQAq (4@ Q[u>4V(4wQAq B"1M"@8 X4 IN2H (+q ,0PMwqsY f14bP1zXA j+" D>+P`11V )\\.Y l/U4 )\\)Y .E2 zzq

g N ?4Tq :\ <q ?`Mq .Z QA>(>Pw>w>4MA+4@ @>P 6QAq

Page 57: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

I27iP2i"Uh" MX4@ X@S `>X ?T+A>(P>4 4X[uA MA`+P ,$wUq B=U3@8CB=U@8"4>2C*47W"PS=Y 9< .2::Y *y2I'=W=47Y4=RR=2 X4 A@8QU>2 FFFpq K )) S4q .y\ ibP>XM>gI#PP=SUP:C%=PSY 9QAS .22EY xy\sq 9>P QA+A(M +UM ?T+A>(P XQ@q W>">XUXw>4Q-1PA$>P`+4@M`>MAXTT(4w>4 XMA z&P @X> ?`wP>4^(4w ^"XM[u>4 MA-zUq (4@ 4X[uAMA-zUq 6X4V&4zA>4 (6 4X[uA T+vw>`>4@Y @+ @X> J>P"XPVUX[u(4w $14 O+A`>MA'4@>4>X4>P 6X4V(4zAM+PA $14 @X>M>T <>wPXzz 4X[uA +`u'4wXw XMA (4@ +(v>P@>T X44>Ptu+U` @>M ^(4>uT>4@ ">XA>P>4 ?T+A>(P`>wPXzzM @X> 6P^X>U(4w $14 6X4V&4zA>4XQ@q ?`Mq . T/wUX[u XMAI Mq f[dm=cme (4@ f98>KmHdcl=m:mdeiIPi"U?Y">#"iY @X> >X4> 3>">PVM[u+zA +4 XuP> hXAwUX>@>P ^+uUAY `XU@>4 4+[uMASM-Pq V>X4>4 ?P`>XAMU1u4q QX> MX4@ +([u V>X4 6PM+A^ z&P >4Aw+4w>4> (4@ >4Atw>u>4@> 6X44+uT>4 w>Tq K )x fPq . <([uMAq + ,<50 $q )xq.\q.22\ 7 F S.E.C::Y <QA<Uq pp .22.Y **GI +? 41[u <50 $q *\q*q.2:) 7 ppp S .y\C:\Y<QA<Uq pp .2:)Y yy)sq JwUq "f X4 K .2 ?4Tq .G) fEKdm=;Tm:!mdeY Mq1q f9HcclmddH6TcQH6KmdcKGK(H6Tm6eqH"i=U;Y"h&W(\P"% 6X4V&4zA> +(M -PX$+A>4 9>$XM>4A>PTX4w>M[u'zA>4 ,9Xzz>tP>4^w>M[u'zA>sY @X> 4X[uA +(z jzwq w>PX[uA>A MX4@Y "+P>4 `XM ^(T *.q.)q.22: 4X[uAMA`+Pq 9+4+[u "(P@>4 MX> $14 K )* ?`Mq . Q+A^ . fPq x >Pz+MMAq Q>XA @>P N4A>Pt4>uT>4MA>(>PP>z1PT )\\: MX4@ MX> TH +` @>T .q.q)\\2 X4 K )\ ?`Mq ) fPq * w>tP>w>UA (4@ (4A>PUX>w>4 @>P ?`w>UA(4wMA>(>PI $wUq K )\ ?4Tq xG\qHiU;?Y">#"U;;AW="; $14 l>UU4>P4 MX4@ +UM 6X4V&4zA> +(M K .2 >MA`+P ,<50 $q)*q.\q.22) 7 Jp S E)C::Y <QA<Uq pp .22*Y ..GsI 4+[u K * fPq y. X@5 @>M 3>M>A^>M^(P QA>(>PzP>XMA>UU(4w $14 ?P`>XA4>uT>PAPX4Vw>U@>P4 $q :q:q)\\) ,<3<Uq p )\\)Y*...s ">P@>4 OPX4Vw>U@>X44+uT>4 $14 ?P`f P&[V"XPV>4@ ^(T .q.q)\\) MAzP>Xw>MA>UUAqG;\A>>K"ihU&W"iM;Y >X4>M ?P`f @(P[u @>4 ?P`3Z Mq K .2 ?4Tq xx\qG;P"iWA>Ph>"UhPM;Y"; (4A>PUX>w>4 4X[uA @>P 6QAqY M1">XA 4X[uA K )) fPq .+ $1PtUX>wAqG;P"ih&W>AYM;Y% 3>U@>P +(M >X4>P N4A>PM[uU+w(4w MA>UU>4 V>X4> 6X4V&4zA> 7X4M`>Mq +([u V>X4> 6X4V&4zA> XQ$q K )) fPq * @+P ,53 <+qtH&PAAq $q ):q.\q.2GE 7ppp .:.CGyY 653 .2GGY .G\Y PVPqI <30 $q )\q)q.22\ 7 * QAS .\C2\Y 05S .22\Yy).sq 9X> +(M >X4>P N4A>PM[uU+w(4w >Pu+UA>4>4 3>U@>P MX4@ 4X[uA 3>w>4U>XMA(4wz&P >X4> j>XMA(4w @>M N4A>PM[uU+w>4@>4Y @X>M>P >P`PX4wA V>X4> j>XMA(4wI >`>4M1z&P J>P(4AP>((4w (4@ 9X>`MA+uUZ 53 h&4[u>4 $q )2q:q.2:x ,pF E2C:x 6Y 653.2:yY G.Y PVPqsq <>X @>P w>">P`MT'vXw>4 J>P">PA(4w @>P >PU+4wA>4 3&A>P UX>w>4+`>P 6X4V&4zA> +(M 3>">P`>`>APX>` $1PqE"i?(M\" K7; _iUKAPK"i=5Y"; z+UU>4 wP@Mq 4X[uA (4A>P >X4> 6X4V(4zAM+PAq ?(Mt4+uT>4 Mq KK .GY )\Y )* 6QA3Y K ). NT"QA3qE"i>7hM;Y% Mq f_3KKmd=mTm+=66e" f[dm=c>Hcc$Rdm=%m6e" fEl=m:Tm+=66eiE"ihU&W"iM;Yh>"UhPM;Y% Mq f_m%m6c-mdc=$RmdH6Te" fE$R>!m6c-mdc=$RmdH6Te" fC6W>::-mdQc=$RmdH6TeiE"iM;Pi"MM;Y% Mq iC6Kmdc$R:>TH6TeiE"i*MYh*U;h"; MX4@ ^"+P ^X$XUP>[uAUX[u Q[u+@>4M>PM+A^Y +`>P XuP>T "XPAM[u+zAUXt[u>4 3>u+UA 4+[u 64Aw>UA z&P >X4> l+-XA+U&`>PU+MM(4w (4@ @+u>P `>XT 3U'(`Xw>P6X4V&4zA> +(M l+- J>PT/w>4q 3U>X[u>M wXUA z&P bP1^>MM^X4M>4qBM\A>>h"i\U;#M;Y"; MX4@ MA`+PY >4A">@>P 4+[u K .y 1@>P 4+[u K )) fPq * ,<50$q .:qEq.22: 7 pJ S )2C2GY <QA<Uq pp .22:Y yEG | 5S .22:Y 2xE TXA ?4Tq $1:7Q"U=4sqBMY"/U;;AMhY>"U&Wh*AW>M;Y"; (4A>PUX>w>4 4X[uA @>P 6QAq

1 yG

pq 6X4V&4zA>>P^X>U(4wI MX>`>4 6X4V(4zAM+PA>4 ,Qq .s ?4Tq :\ g N

Page 58: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 y: ^Hc=:

BMh&WLhh" ^(T <+( 1@>P 6P">P` >Xw>4w>4(A^A>P H1u4(4w>4 z+UU>4 4X[uA XTS+uT>4 >X4>P 6X4V(4zAM+PA +4Y ">XU @X> Q>U`MA4(A^(4w >X4>M 0+(M>M `^"q >X4>PH1u4(4w 4X[uA (4A>P >X4> 6X4V(4zAM+PA z'UUA ,M>XA JB .2:GY ^(P S>[uAMU+w> ^($1P$wUq K ).+ ?4Tq .sq B(M[u&MM> MX4@ <6 XT S+uT>4 >X4>P 3>"X44>X4V(4zAM+PAY">44 MX> @(P[u @>4 <>APX>` $>P+4U+MMA MX4@q 9X>M XMA @>P 5+UUY ">44 >X4 M+[uUX[u>PB(M+TT>4u+4w TXA @>T <>APX>` `>MA>uAY Mq i6~XMA>4^wP&4@>PtB(M[u(MMgq <>X@>4 L`>PM[u(MM>X4V&4zA>4 MX4@ B(M[u&MM> 6X44+uT>4 XQ$q K :Y ">44 MX> 3>tw>4U>XMA(4w XT S+uT>4 >X4>P 6X4V(4zAM+PA MX4@ ,$wUq <50 $q ):q.\q.2:\ 7 JpppS *xCGEY <QA<Uq pp .2:.Y .E.Y `>APq <+(V1MA>4^(M[u&MM> @>M hX>A>PMsq

On G=\A;Y #"i 1U;?7==";hP"M"i2\>U&WP% 8"h&Wi(;?P" M;# M;'"h&Wi(;?VP" 1U;?7==";hP"M"i2\>U&WP

Ao IA&W>U&W"i G=\A;Y #"i M;'"h&Wi(;?P"; M;# #"i '"h&Wi(;?P"; 1U;V?7==";hP"M"i2\>U&WP

K ) wXUA 4+[u ?`Mq . Q+A^ .7 `>X (4`>M[uPq QAbzUX[uA ,K . ?`Mq .7*s z&P +UU> 7 +([u z&P +(MU'4@XM[u> 7 6X4t

V&4zA>Y @X> @>P QA-zUq "'uP>4@ M>X4>P (4`>M[uPq 6QAbzUX[uA >P^X>UA ,M1wq H>UAt>X4V1TT>4Y O1A+UXA'AM-PX4^X-I Mq 6X4zq 6QAq ?4Tq E)I NTV>uPM[uU(MM +(M @>PS>w>U(4w z&P `>M[uPq QA-zUqsI

7 `>X `>M[uPq QAbzUX[uA 4(P z&P 6X4V&4zA>Y @X> @>P QA-zUq i+UM X4U'4@XM[u> 6X4tV&4zA>g "'uP>4@ @>P B>XA M>X4>P `>M[uPq QAbzUX[uA >P^X>UA ,M1wq O>PPXA1PX+UXA'AMt-PX4^X-Y Mq 6X4zq 6QAq ?4Tq 2:sq 9+M MX4@ 4+[u K . ?`Mq x @X> X4 K x2 +(ztw>^'uUA>4 6X4V&4zA>q K x2 V4&-zA wP@Mq +4 @X> 6X4V(4zAM+PA>4 $14 ?`Mq . +4(4@ `>MAXTTA @(P[u `>MAXTTA> 1`W>VAX$> ?4V4&-z(4wMT>PVT+U>Y (4A>P ">Ut[u>4 J1P+(MM>A^(4w>4 @X>M> 6X4V&4zA> X4U'4@XM[u> MX4@I @X> KK y\7y\+ >4Atu+UA>4 <>M14@>Pu>XA>4 z&P @X> 6X4V1TT>4M>PTXAAU(4w (4@ QA>(>Pz>MAM>A^(4w`>X `>M[uPq QAbzUX[uAY @X> K ) $1Pw>u>4I

7 `>X >P">XA>PA>P `>M[uPq QAbzUX[uA XMA @(P[u KK )Y y ?QA3 @X> `>M[uPq QAbzUX[uAM+[uUX[u @+uX4w>u>4@ >P">XA>PAY @+MM `>M[uPq QA-zUqY @X> 4+[u TX4@q z&4zW'utPXw>P QAbzUX[uA XuP>4 H1u4MXA^ +(M @>T p4U+4@ X4 @+M 4X>@PXw `>MA>(>PA> ?(MtU+4@ $>PU>wA u+`>4Y ^>u4 n+uP> U+4w TXA +UU>4 4X[uA +(MU'4@XM[u>4 6X4V&4zA>4MA-zUq MX4@q

."Pi";;P" 1i=UPP>M;Y #"i U;V M;# AMh>(;#Uh&W"; 1U;?L;\P" XMA `>X (4t`>M[uPq QAbzUX[uA >Pz1P@>PUX[uY ">XU @+M <>MA>(>P(4wMP>[uA @>P <(4@>MP>-(`UXV^(P J>PT>X@(4w 1@>P hXU@>P(4w >X4>P @1-->UA>4 <>MA>(>P(4w @>PM>U`>4 6X4tV&4zA> X4 T>uP>P>4 QA++A>4 @(P[u 9<? ,X@S (4A>P bP1wP>MMX14M$1P`>u+UAY MqK *)`s >X4w>M[uP'4VA "XP@Y z>P4>P (T @X> ?4">4@(4w ,i(4XU+A>P+U>Pgs h+v4+utT>4 "X> @X> ?4P>[u4(4w +(MUq QA>(>P4 4+[u K *x[ ^( >PT/wUX[u>4q <>X `>M[uPqQAbzUX[uA >PwX`A MX[u @X> f1A">4@XwV>XA @>P w>AP>44A>4 6PTXAAU(4w X4U'4@XM[u>P6X4V&4zA> M[u14 +(M @>T `>wP>4^A>4 NTz+4w @>P QAbzUX[uAq

'o 1i\AhhM;Y K7; 1U;?L;\P"; k/(Wi";# #"i 1U;?7==";hP"M"i2\>U&WPjK ) (4A>P"XPzA 4(P @X>W>4Xw>4 6X4V&4zA> @>P 6QAqY @X> @>P QA-zUq "'uP>4@ M>X4>P (4t`>M[uPq 1@>P `>M[uPq 6QAbzUX[uA >P^X>UAq 9X> (4`>M[uPq QAbzUX[uA `>MA>uA M1 U+4w>Y"X> @X> +(z ->PM/4UX[u> J>Pu'UA4XMM> @>M QA-zUq +`MA>UU>4@>4 O+A`>MA+4@MT>PVT+tU> @>M K . ?`Mq .Y ) 1@>P * >Pz&UUA MX4@q 5>uU>4 MX>Y M1 V1TTA >M z&P @X> `>M[uPqQAbzUX[uA +(z @+M J1PUX>w>4 $14 6X4V&4zA>4 XQ@q K x2 +4 ,K . ?`Mq xsq

g N ?4Tq :\7:) <q ?`Mq .Z QA>(>Pw>w>4MA+4@ @>P 6QAq

:.

:)

Page 59: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

! @>66 /=6;G6WKm fmd(=m:Ke ,K ) ?`Mq . Q+A^ .s "1P@>4 MX4@Y PX[uA>A MX[u 4+[u @>4z&P @X> 6PTXAAU(4w @>P >X4^>U4>4 6X4V(4zAM+PA>4 T+vw>`>4@>4 <>MAXTT(4w>4qpMA ^< z&P @X> 6PTXAAU(4w @>P B>XA-(4VA @>M B(zU(MM>M ,K ..s T+vw>`>4@ ,^< `>X6X4V&4zA>4 +(M 4X[uAM>U`MA'4@Xw>P ?P`>XAsY M1 V1TTA >M +(z @>4 B>XA-(4VA @>P@>4 B(zU(MM $>P+4U+MM>4@>4 j>XMA(4wM`>"XPV(4w 4X[uA +4q

6X4MA">XU>4 zP>Xq

ffn bAXY"'>U&W?"UP #"i gg 3O]NZ \Li #U" BMY"W5iUY?"UP K7; 1U;V?L;\P"; *M "U;"i 1U;?M;\PhAiP U= 1U;*">\A>> p<'hn 3 IAP* No

3n F'"i'>U&? L'"i #"; HAP'"hPA;# #"h <'hn 3 IAP* N

Ao HAP'"hPA;#h="i?=A>" #"h <'hn 3 IAP* N9X> J1PM[uPXzA >P">[VA @>4 XPP>z&uP>4@>4 6X4@P([VY @X> 6X4V&4zA> M>X>4 ^(t4'[uMA ^( >PTXAA>U4Y M1@+44 M>X 4+[u @>4 KK .*7)x ^( >4AM[u>X@>4Y i^( ">U[u>P6X4V(4zAM+PA @X> 6X4V&4zA> XT >X4^>U4>4 5+UU w>u/P>4gqO+AM'[uUX[u XMA (Tw>V>uPA ^( $>Pz+uP>4Z B(4'[uMA XMA @X> 6X4V(4zAM+PA 4+[u?`Mq . XJTq KK .*7)x ^( `>MAXTT>4Y >PMA @+4+[u V/44>4 @X> 6X4V&4zA> w>Tq?`Mq ) XJTq KK x7GV `^"q KK :72+ >PTXAA>UA ">P@>4q 9X>M u+A M>X4>4 3P(4@ @+tPX4Y @+MM 4+[u ?`Mq ) @X> h>Au1@> @>P 6X4V&4zA>>PTXAAU(4w $14 @>P 6X4V(4zAM+PA+`u'4wA ,M1wq 9(+UXMT(M @>P 6X4V(4zAM+PA>4 Mq ?4Tq y)\sq

9X> N4VU+Pu>XA X4 @>P 51PT(UX>P(4w @>M ?`Mq . Q+A^ ) >PVU'PA MX[u @+P+(MY @+MM ?`Mq .(4@ ) ^"+P XuP>P B">[VPX[uA(4w 4+[u (4A>PM[u>X@`+P MX4@ ,?`Mq . `>APXzzA @>4 QA>(>Ptw>w>4MA+4@ i6X4V&4zA>>P^X>U(4wgY ?`Mq ) @X> QA>(>P`>T>MM(4wMwP(4@U+w> i6X4V&4ztA>gsY ">w>4 @>P J>P">4@(4w @>M <>wPXzzM i6X4V&4zA>g X4 ?`Mq . (4@ ) +`>P V>X4> M+(t`>P> A>PTX41U1wXM[u> N4A>PM[u>X@(4w >4Au+UA>4 ,Mq ?4Tq y*sq

9X> X4 ?`Mq . Q+A^ ) w>P>w>UA> B(w>u/PXwV>XA ^( >X4>P 6X4V(4zAM+PA >Pz1P@>PA7 @X> l14VP>AXMX>P(4w @>P X4 ?`Mq . Q+A^ . >4Au+UA>4>4 ?(z^'uU(4w @>P MX>`>4

6X4V(4zAM+PA>4Y @X>M w>M[uX>uA @(P[u J>P">XM(4w +(z KK .*7)x ,Mq ?4Tq :EI&`>P @X> <>@>(A(4w @>P B(w>u/PXwV>XA ^( >X4>P 6X4V(4zAM+PA Mq ?4Tq :ysY

7 @X> i<>MAXTT(4w @>P 6X4V(4zAM+PAgY @X>M w>M[uX>uA7 7 @(P[u A+A`>MA+4@MT'vXw> ?`wP>4^(4w @>P 6X4V&4zA> @>P KK .*7)x ,Mq

?4Tq :G72xs (4@7 7 @(P[u +(M@P&[VUX[u> J1PM[uPXzA>4 &`>P @X> B(1P@4(4w ^( >X4>P 6X4t

V(4zAM+PAY (4@ ^"+P @(P[u C8hH>:=W=(=mdH6Tc-3dc$Rd=WKm6 ,Mq ?4Tq 2ys (4@EH%c=!=>d=K&Kc;:>Hcm:6 ,Mq ?4Tq 2ysY

7 @X> S>[uAM+4">4@(4w iXT >X4^>U4>4 5+UUgY MX> >Pz1UwA @(P[u Q(`M(TAX14 ,Mq?4Tq 2GI ^(P <>(PA>XU(4w @(P[u @>4 QA-zUq Mq ?4Tq 2:I &`>P (4w>VU'PA> J>PtT/w>4M^("'[uM> Mq ?4Tq 22sq

'o 8"#"MPM;Y #"i BM7i#;M;Y *M "U;"i 1U;?M;\PhAiP

I&WiU\PPM=% !4U=>4U@8 IR=UPY 6X4V1TT>4MA>(>PP>[uAUX[u> N4wU>X[u+PAXwV>XA>4 (4@ N4twU>X[u">PAXwV>XA>4 @>P 6X4V(4zAM+PA>4Y QA(H .2y.Y xGyI GU22Q"PPY 6X4V1TT>4 (4@ 6X4tV&4zA> 7 w>M>A^>MM}MA>T+AXM[u> ?`wP>4^(4wY 9QAS .2E)Y .GI GU22Q"PPY 6X4V1TT>4Y 6X4tV&4zA>Y 6X4V(4zAM+PA>4 7 6X4^>Uu>XA>4 ^(P w>M>A^UX[u>4 N4A>PM[u>X@(4wY 9QAS .2E)Y x.IGU22Q"PPY 9X> w>M>A^UX[u> dP@4(4w @>P 6X4V(4zAM+PA>4 X4 @>P 6X4V1TT>4MA>(>PY 9QAS.2E)Y 2xI C"4@HJSY 9X> A+A`>MA+4@MT'vXw> B(1P@4(4w $14 j>`>4MM+[u$>Pu+UA>4 (4A>P >Xt4> @>P G 6X4V(4zAM+PA>4 @>M w>UA>4@>4 6QAS>[uAMY QA(H .2EGY G)*I ,UMS=Y 9X> @(+UXMAXM[u>6X4V(4zAM>PTXAAU(4w 4+[u @>T 6X4V1TT>4MA>(>Pw>M>A^Y X4 I413= ,0PMwqsY 5Q b+(UX[VY

1 y2

ppq B(w>u/PXwV>XA $q 6X4V&4zA>4 XT 6X4^>Uz+UU ,Q+A^ )s ?4Tq :)7:y g N

:*

:x

:y

Page 60: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 E\ ^Hc=:

l/U4 .2G*Y *2)I !4"PH IR=UPY B(P J>Pz+MM(4wMT'vXwV>XA @>M w>UA>4@>4 6X4V1TT>4MA>(>PtP>[uAMY 9< .2GGY ))xEI YUROJY B(P Q}TT>APX> @>P 6X4V(4zAM+PA>4Y 5S .2G:Y )\yI $UQQ=47Q"PPY 9+M bP1`U>T @>P 3>P>[uAXwV>XA X4 @>P 6X4V1TT>4M`>MA>(>P(4w ,3>">P`>`>APX>`CfX[uAM>U`MA'4@Xw> ?P`>XAsY 5P+4Vz(PA +qhqC<>P4 .2G:I F=4S=PU@8Y 9X> (4A>PM[uX>@UX[u>4?PA>4 @>P 6X4V&4zA>>PTXAAU(4w XT @>(AM[u>4 6X4V1TT>4MA>(>PP>[uAY <>PUX4 .2:)IA@8QU>27GU=WU:Y 3P>4^`>P>X[u> $14 6X4V(4zAMm(+UXzXV+AX14Y 6X4V(4zAM^(P>[u4(4wY N4A>Pt4>uT>Pt (4@ hXA(4A>P4>uT>P`>wPXzz 7 +(Mw>U1A>A +T <>XM-X>U @>P >u>UX[u>4 3&A>Pw>T>X4tM[u+zAY QA(H .2:2Y ..\I IORR=4Y ?`wP>4^(4w $14 6X4V(4zAMA+A`>MA'4@>4 XT 6X4V1TT>4tMA>(>PP>[uAY h&4[u>4CHX>4 .22*I BU@82=4CBU@82=4Y 9X> i3U>X[uu>XAg @>P 6X4V(4zAMt+PA>4 `>X @>P @>(AM[u>4 6X4V1TT>4MA>(>PY << .22xY E).I ,4H"3S"RUSY J1T 6X4V1TT>4`XM ^( @>4 6X4V(4zAM+PA>4Y h+PwX4+UX>4 ^(T MA>(>PAu>1P>AXM[u>4 ?4M+A^ $14 lU+(M OX-V>YX4 G"P: ,0PMwqsY 5Q OX-V>Y l/U4 .22yY *).I EU@S=RY ?`wP>4^(4w (4@ l14V(PP>4^ $146X4V&4zA>A+A`>MA'4@>4 XT 6X4V1TT>4MA>(>PP>[uAY <X>U>z>U@ .22:I $1:Q"U=4Y 6X4V&4zA>tm(+UXzXV+AX14 XT 6X4V1TT>4MA>(>PP>[uAY ?(wM`(Pw .22:I AN8P? 9>P 9(+UXMT(M @>P 6X4tV(4zAM+PA>4 XT w>UA>4@>4 S>[uAY 9QAn3 *\ ,)\\GsY .*I ,UMS=CG"P:Y QA>(>PP>[uAY )\q ?(ztU+w> )\.\I )U4SY 6X4V1TT>4Y 6X4V(4zAM+PA>4 (4@ 6X4V&4zA>>PTXAAU(4wY 9QAn3 *x ,)\..sY..q

9X> ?(z^'uU(4w >X4^>U4>P 6X4V(4zAM+PA>4 @X>4A> (PM-P&4wUX[u 4(P 1@>P W>@>4z+UUM$1P +UU>T @+^(Y @>4 <>P>X[u ^( (TwP>4^>4Y X44>Pu+U` @>MM>4 @X> "XPAM[u+zAUX[u>j>XMA(4wMz'uXwV>XA @>M QA-zUq MAUq >Pz+MMA ">P@>4 M1UUA>Y @+ @X>M 4X[uA >X4z+[u +(ztwP(4@ >X4>M (Tz+MM>4@>4 6X4V1TT>4M`>wPXzzM w>M[u>u>4 V144A> ,Mq ?4Tq .\sq9X> @+P&`>P uX4+(M 41A">4@Xw> 9>zX4XAX14 1@>P <>M[uP>X`(4w @>P >X4^>U4>46X4V(4zAM+PA>4 `1A +`>P @>T 3>M>A^w>`>P @X> h/wUX[uV>XA ,1@>P J>Pz&uP(4wsY`>X @>4 6X4V(4zAM+PA>4 Q14@>PP>w>U(4w>4 ^( AP>zz>4Y @X> M[uUX>vUX[u 4X[uA 4(P ^(XTT>P MA'PV>P>4 ?`">X[u(4w>4 ^"XM[u>4 @>P >MAUq <>u+4@U(4w @>P 6X4V(4zAMt+PA>4Y ^( XTT>P @>A+XUUX>PA>P>4 (4@ V1T-UX^X>PA>P>4 S>w>U(4w>4Y M14@>P4 +([u^( (4A>PM[uX>@UX[u>4 <>U+MA(4w>4 wU>X[u>P "XPAM[u+zAUX[u>P j>XMA(4wMz'uXwV>XAz&uPA>4 (4@ @+u>P ^(P bP&z(4w u>P+(Mz1P@>P4Y X4"X>">XA M1U[u> N4A>PM[uX>@>$>Pz+MM(4wM"X@PXw MX4@q B(P lPXAXV $wUq @+M 1q+q Q[uPXzAA(Tq8"#"MPM;Y WAP #U" BM7i#;M;Y *M "U;"i '"hPU==P"; 1U;?M;\PhAiP X4z1Uw>@>P (4A>PM[uX>@UX[u>4 S>w>U(4w X4 $X>U>PU>X 0X4MX[uAY `>M14@>PM X4 z1Uw>4@>4b(4VA>4Z7 6X4V&4zA>>PTXAAU(4wY (4A>PM[uX>@UX[u z&P 3>"X44>X4V&4zA> (4@ L`>PM[u(MMt

>X4V&4zA> ,K ) ?`Mq )I KK xY yY ..I Mq +([u ?4Tq y\\ zzqs M1"X> 4>(>P@X4wM 6X4tV&4zA> +(M l+-XA+U$>PT/w>4 ,K ) ?`Mq ) Q+A^ )Z ?`w>UA(4wMA>(>PY Mq +([u?4Tq y*. zzqsI

7 NTz+4w @>P 6X4V&4zA>I Mq ^< &`>P J>P'(v>P(4wMw>"X44> (4@ H>PA'4@>P(4tw>4 `>X <J (4@ bJ ?4Tq y))I

7 H>P`(4wMV1MA>4-+(M[u`>AP'w> ,K 2+sI7 5P>X`>AP'w>I7 ?UA>PM>4AU+MA(4wM`>AP+w ,K )x+sI7 J>PU(MA+(MwU>X[u (4@ J>PU(MA+`^(w ,6X4M[uP'4V(4w>4 Mq K )+ ?`Mq .I K .y

?`Mq xI KK .y+Y .y`Y .* ?`Mq GY .: ?`Mq xY )\ ?`Mq EY ). ?`Mq . Q+A^ )I KK ))fPq * Q+A^ *Y )* ?`Mq * Q+A^ GsI

7 QA>(>P`>zP>X(4w>4 (4@ t$>Pw&4MAXw(4w>4 z&P `>MAXTTA> 6X44+uT>4 1@>P6X4V&4zA> ,Mq KK *7*`I O+`>UU>4 ?4Tq )sI

7 `>M[uP'4VA QA-zUq ,K x2sI7 QA>(>P+`^(wM$>Pz+uP>4 ,KK *:7x)z (4@ xEI KK x*7xy>I KK y\ ?`Mq )Y y\+sq

g N ?4Tq :y <q ?`Mq .Z QA>(>Pw>w>4MA+4@ @>P 6QAq

Page 61: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

Nn d7;?i"PUhU"iM;Y #"i 1U;?M;\PhAiP"; #"h IAP*"h 3 #Mi&W E"i/"UhM;Y AM\gg 3O]NZ

9X> KK .*7)x `>MAXTT>4 @X> >X4^>U4>4 O+A`>MA+4@MT>PVT+U> @>P X4 ?`Mq .fPq .7G w>4+44A>4 6X4V(4zAM+PA>4 ,&`>P @X> <>@>(A(4w @>P B(w>u/PXwV>XA ^( >Xt4>P 6X4V(4zAM+PA Mq ?4Tq :ysqd7;?i"PUhU"iM;Y #"h IP"M"iY"Y";hPA;#"h #Mi&W #U" gg 3O]NZ% ?(M Q+A^ )>PwX`A MX[uY @+MM @+M 6QA3 >X4>4 +UUw>T>X4>4 <>wPXzz i6X4V&4zA>g $1P+(MM>A^A ,Mq?4Tq y*sY @+MM +`>P 4(P M1U[u> 6X4V&4zA> @>P 6QAq (4A>PUX>w>4Y @X> $14 @>4 MX>t`>4 w>4+44A>4 6X4V(4zAM+PA>4 >Pz+MMA ">P@>4 ,i^( ">U[u>P 6X4V(4zAM+PA @X>6X4V&4zA> XT >X4^>U4>4 5+UU w>u/P>4Y `>MAXTTA MX[u 4+[u @>4 KK .*7)xgsq 9X>J1PM[uPXzA>4 @>P KK .*7)x (TM[uP>X`>4 ^(M+TT>4 TXA ?`Mq . @>4 QA>(>Pw>w>4tMA+4@ @>P 6QAq ,Mq ?4Tq E:7G)s (4@ P>w>U4 @+TXA @>4 M+[uUX[u>4 NTz+4w @>P6QAbzUX[uAqKK .*7)x >4Au+UA>4 4X[uA 4(P @X> O+A`>MA+4@MT>PVT+U> z&P @X> >X4^>U4>4 6X4tV(4zAM+PA>4Y M14@>P4 @+P&`>P uX4+(M +([u S>w>U(4w>4Y @X> `>X wU>X[u^>XAXw>P J>Pt"XPVUX[u(4w @>P O+A`>MA'4@> T>uP>P>P 6X4V(4zAM+PA>4 ,l14V(PP>4^>4s @+M J>Ptu'UA4XM @>P 6X4V(4zAM+PA>4 ^(>X4+4@>P z>MAU>w>4 ,Mq ?4Tq 2ysqHAP'"hPA;#h=(XUY" d7;?i"PUhU"iM;Y #Mi&W '"Uh2U">WA\P" G=h&Wi"U'M;YU; #"; gg 3O]NZ% p4 MX[u w>M[uU1MM>4> 9>zX4XAX14>4 zX4@>4 MX[u X4 KK .*7)x4X[uAq 9X>M> J1PM[uPXzA>4 M+w>4 4X[uA +`M[uUX>v>4@Y "+M @X> MX>`>4 6X4V(4zAMt+PA>4 iMX4@gY

M1 +UU>P@X4wM @X> 51PT(UX>P(4w>4 X4 K .* ?`Mq .Y K .y ?`Mq .Y K .: ?`Mq .Y K ). ?`Mq .(4@ K )) Q+A^ .Y

M14@>P4 ">U[u> 6X4V&4zA> ^( @>P W>">XUXw>4 6X4V(4zAM+PA iw>u/P>4gYM1 @X> +(M@P&[VUX[u> 51PT(UX>P(4w X4 K .* ?`Mq . fPq . Q+A^ )Y ?`Mq )Y K .xY K .y ?`Mq .fPq . Q+A^ )Y K .E ?`Mq .Y K .G ?`Mq .Y K .: ?`Mq *Y K .2 ?`Mq .Y K )\ ?`Mq . (4@ )Y K ))fPq . Q+A^ *Y K )xq

6X4Xw> @>P O+A`>MA'4@> MX4@ X4 3P>4^>4 $>P+UUw>T>X4>P(4wMz'uXwZK .: ?`Mq . fPq . Q+A^ )Z i(4@ 'u4UX[u> <>P(z>gI K .2 ?`Mq . Q+A^ . fPq . (4@ )Z i(4@+4@>P> <>^&w> (4@ J1PA>XU>gI K )\ ?`Mq . fPq .Z i(4@ M14MAXw> <>^&w>gI K )) fPq xQ+A^ .Z iM1"X> $>PwU>X[u`+P> <>^&w>gq

?(M@P&[VUX[u +UM <>XM-X>U ,i^<gs `>^>X[u4>A> ?(z^'uU(4w>4 zX4@>4 MX[uX4 K .y ?`Mq . fPq . Q+A^ )Y K .: ?`Mq . fPq *Y K ). ?`Mq . fPq .Y K )) fPq *Y K )* ?`Mq .fPq .q

K )x >4Au'UA V>X4> >Xw>4> 6X4V(4zAM+PAY M14@>P4 4(P >X4> J>P@>(AUX[u(4wY @+MM@X> M1wq i6PM+A^>X4V&4zA>g M1"X> 4+[uAP'wUX[u> 6X4V&4zA> ^( @>P 6X4V(4zAM+PAw>u/P>4Y ^( @>P @X> >PM>A^A>4 6X4V&4zA> w>u/PA u'AA>4 ,Mq ?4Tq EEsq

On 4U" PAP'"hPA;#h=(XUY" <'Yi";*M;Y #"i 1U;?M;\PhAiP"; ;A&W #";gg 3O]NZ ph7Yn 1U;?L;\P"mMA>U\U?APU7;o

Ao d"U;" JA;Y7i#;M;Y #"i 1U;?M;\PhAiP";4U" HW"h" K7; #"i .>"U&W7i#;M;Y #"i 1U;?M;\PhAiP";% f+[u &`>P"X>w>4@>Ph>X4(4w MA>u>4 @X> 6X4V(4zAM+PA>4 wU>X[u`>P>[uAXwA 4>`>4>X4+4@>Pq

Q1 )=U=4RY 9X> 6X4V&4zA>m(+UXzXV+AX14 `>X w>T>X4M+T>P "XPAM[u+zAUX[u>P <>A'AXw(4w XT6QAS>[uAY .2G:Y GEI ,UMS=Y 5S .2:*Y y:\I $1:Q"U=4Y 6X4V&4zA>m(+UXzXV+AX14 XT 6X4tV1TT>4MA>(>PP>[uAY .22:Y *yq

0X4w>w>4 u+A @>P <50 X4 M>X4>P SM-Pq `XM">XU>4 @X> f>Xw(4w >PV>44>4 U+MM>4Y@>4 <>P>X[u @>P w>">P`UX[u>4 6X4V&4zA> +(z l1MA>4 +4@>P>P 6X4V(4zAM+PA>4 +(Mt

1 E.

ppq B(w>u/PXwV>XA $q 6X4V&4zA>4 XT 6X4^>Uz+UU ,Q+A^ )s ?4Tq :E7:G g N

:E

:G

Page 62: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 E) ^Hc=:

^(@>u4>4 ,M1 >A"+ <50 $q .*q.)q.2E. 7 Jp .**CE\ NY <QA<Uq ppp .2E)Y .)Gs (4@u+A @+TXA >X4> ?PA S>Xu>4z1Uw> @>P 6X4V(4zAM+PA>4 TXA @>4 w>">P`UX[u>4 6X4tV&4zA>4 +4 @>P Q-XA^> MA+A(X>PAq 9>Tw>w>4&`>P XMA +`>P z>MA^(u+UA>4Y @+MM @>P3>M>A^w>`>P wP@Mq $14 @>P 3U>X[u">PAXwV>XA @>P 6X4V(4zAM+PA>4 @>Pw>MA+UA +(Mtw>uAY @+MM bPX1PXA'A>4 4X[uA `>MA>u>4qJA;Y7i#;M;Y #"i 1U;?M;\PhAiP";l% pT Q[uPXzAA(T "XP@ w>U>w>4AUX[u $>PAP>tA>4Y @+MM @X> Q(`MX@X+PXA'AMVU+(M>U4 ,Mq ?4Tq 2ys @>4 3P(4@M+A^ @>P 3U>X[u1P@t4(4w @>P 6X4V(4zAM+PA>4 >X4M[uP'4V>4q

!4U=>4U@8 IR=UPY QA(H .2y.Y xGyY x:)I X"P>HUS X4 G)CY K ) S4q x2q9+P+(M >Pw'`> MX[u z1Uw>4@> S+4w1P@4(4w @>P 6X4V(4zAM+PA>4Z7 6X4V&4zA> +(M j+4@t (4@ 51PMA"XPAM[u+zAY 3>">P`>`>APX>`Y M>U`MA'4@Xw>P ?Pt

`>XA (4@ 4X[uAM>U`MA'4@Xw>P ?P`>XA MA>u>4 wU>X[uP+4wXw 4>`>4>X4+4@>Pq7 6X4V&4zA> +(M 4X[uAM>U`MA'4@Xw>P ?P`>XA MA>u>4 +(v>P@>T wU>X[uP+4wXw 4>`>4

6X4V&4zA>4 +(M l+-J>PTq ,<50 $q .2q.\q.2:) 7 Jppp S 2GCG2Y <QA<Uq pp.2:*Y )2ysq

7 6X4V&4zA> +(M J(J MX4@ 4+[uP+4wXw ^( @>4 6X4V(4zAM+PA>4 XQ@q K ) ?`Mq .fPq .7x ,K ). ?`Mq *s (4@ $1PP+4wXw ^( @>4 6X4V&4zA>4 +(M l+-J>PTq ,K )\?`Mq :s (4@ @>4 M14MAXw>4 6X4V&4zA>4 XQ@q K ))q

7 6X4V&4zA> +(M l+-XA+U$>PT/w>4 AP>A>4 uX4A>P @>4 3>"X44>X4V&4zA>4 (4@uX4A>P @>4 6X4V&4zA>4 +(M J(J ,Mq1qs ^(P&[VY MA>u>4 +`>P 4>`>4 @>4 6X4V&4ztA>4 +(M 4X[uAM>U`MA'4@Xw>P ?P`>XA (4@ $1P @>4 M14MAXw>4 6X4V&4zA>4 ,Mq K ))fPq . Q+A^ .Y fPq * Q+A^ .sq

7 6X4V&4zA> XQ@q K )) fPq .Y .+Y ) (4@ x MA>u>4 $1P 6X4V&4zA>4 +(M j>XMA(4w>4XQ@q K )) fPq *q

7 6X4V&4zA> +(M K )* MX4@ w>w>4&`>P +UU>4 +4@>P>4 6X4V&4zA>4 4+[uP+4wXw ,K )*?`Mq )sq

d"U;" JA;Y7i#;M;Y #"i 1U;?M;\PhAiP";% HX> +`>P @+M <>XM-X>U @>M 3>">Pt`>AP>X`>4@>4Y @>P 4>`>4 M>X4>T 3>">P`>`>APX>` >X4> -PX$+A> l+-XA+U+4U+w> u'UAY@+P+(M BX4M>4 (4@ @+TXA AP1A^ @>P Q(`MX@X+PXA'AMVU+(M>U @>M K )\ ?`Mq : 6X4V&4ztA> +(M l+-J>PTq `>^X>uAY >X4@P([VM$1UU +(z^>XwAY 41PTX>P>4 @X> Q(`MX@X+PXA'AMtVU+(M>U4 V>X4> w>4>P>UU> Q(`MX@X+PXA'A >X4^>U4>P 6X4V(4zAM+PA>4 (4@ @+TXA V>X4>S+4w1P@4(4wq 9>P ?4">4@(4wM`>P>X[u @>P Q(`MX@X+PXA'AMVU+(M>U4 XMA +`>P @+44>P/zz4>AY i">44 >X4 j>`>4MM+[u$>Pu+UA `>X XM1UX>PA>P <>AP+[uA(4wM">XM> M>X4>P?PA 4+[u ^"+P ^( @>4 w>4+44A>4 6X4V(4zAM+PA>4 w>u/PAY MX[u `>X 6X4`>^X>u(4w>X4>M ">XA>P>4 j>`>4MM+[u$>Pu+UA>M W>@1[u >PwX`AY @+MM @>P XM1UX>PA `>AP+[uA>A>Q+[u$>Pu+UA (4M>U`MA'4@Xw>P <>MA+4@A>XU >X4>P (Tz+MM>4@>P>4 j>XMA(4w @>M QA-zUqXMAgq ,)=U=4RY 9X> 6X4V&4zA>m(+UXzXV+AX14 `>X w>T>X4M+T>P "XPAM[u+zAUX[u>P <>A'tAXw(4w XT 6X4V1TT>4MA>(>PP>[uAY .2:GY G:sq 6M "XP@ +UM1 @X> 6X4M[uU'wXwV>XA^">X>P 6X4V(4zAM+PA>4 $1P+(Mw>M>A^Aq

'o <'Yi";*M;Y #"i 1U;?M;\PhAiP";

AAo b"i?=A>" #"i 1U;?M;\Ph"i*U">M;YT d7;?Mii";*";B"XM[u>4 @>4 6X4V(4zAM+PA>4 `>MA>uA 3U>X[uP+4wXwV>XA ,Mq ?4Tq :Gsq 9+M l14tV(PP>4^$>Pu'UA4XM ^"XM[u>4 @>4 6X4V(4zAM+PA>4 U'MMA MX[u @>4 h>PVT+U>4 @>MK .y ?`Mq ) Q+A^ . >4A4>uT>4qJ"Y">M;Yh'"i"U&W #"h g 3[ <'hn N IAP* 3% f+[u uh w>UA>4 @X> -=md l3c=K=-m6 D>KQ%mcK>6!c8md;8>:m @>M K .y ?`Mq ) Q+A^ . 4X[uA 4(P z&P @X> 6X4V&4zA> +(M 3>">P`>t`>APX>`Y M14@>P4 +([u z&P @X> 6X4V&4zA> +(M j(5 (4@ M>U`MA'4@Xw>P ?P`>XA ,@X>M14MA 4X[uA u'AA>4 X4 51PT 6mT>K=-md D>K%mcK>6!c8md;8>:m +(Mw>M[uU1MM>4 ">P@>4

g N ?4Tq :G7:: <q ?`Mq .Z QA>(>Pw>w>4MA+4@ @>P 6QAq

::

Page 63: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

T&MM>4s (4@ +UM M1wq H6Tmc$Rd=m%m6mc 6mT>K=-mc D>K%mcK>6!c8md;8>: z&P 6X4V&4zA> +(MJ>PT/w>4M$>P"+UA(4wY @uq +(M l+-XA+U$>PT/w>4 (4@ J(J ,$wUq K .x Q+A^ *?dsY @X> >`>4z+UUM M>U`MA'4@XwY 4+[uu+UAXwY TXA 6X4V&4zA>>P^X>U(4wM+`MX[uA (4@(4A>P <>A>XUXw(4w +T +UUw>T>X4>4 HXPAM[u+zAM$>PV>uP >P^X>UA ">P@>4 ,Mq ^< G"P:Y9X> <>T>MM(4wMwP(4@U+w> @>P 6X4V1TT>4MA>(>PY .2::Y )y* zzqsq8"#"MPM;Y #"i KU"i b"i?=A>" #"h g 3[ <'hn N IAP* 3% 9X> $X>P h>PVT+U>$14 K .y ?`Mq ) Q+A^ . u+`>4 z&P +UU> 6X4V(4zAM+PA>4 <>@>(A(4wZ7 Q>U`MA'4@XwV>XA z&P `>APX>`UX[u> 6X4V&4zA> ,KK .*Y .yY .:s (4@ 6X4V&4zA> +(M

J>PT/w>4M$>P"+UA(4w ,KK )\Y ).s `^"q +UA>P4+AX$ XT 5+UU> @>M K .2 N4M>U`tMA'4@XwV>XAI

7 f+[uu+UAXwV>XA `>X +UU>4 6X4V&4zA>4Y +UA>P4+AX$ w>U>w>4AUX[u> 6P^X>U(4w X4 ?(Mt4+uT>z'UU>4 $14 3>U>w>4u>XAM>X4V&4zA>4 ,Mq ^< w>U>w>4AUX[u> J>PTXAAU(4w>44+[u K )) fPq * Q+A^ .sI

7 3>"X44>P^X>U(4wM+`MX[uA `>X `>APX>`UX[u>4 6X4V&4zA>4 ,KK .*Y .yY .:s (4@L`>PM[u(MM>P^X>U(4w `>X L`>PM[u(MM>X4V&4zA>4 ,KK .2Y )\Y ).Y ))sI d`>Pt`>wPXzzZ i6X4V&4zA>>P^X>U(4wM+`MX[uAgsI

7 <>A>XUXw(4w +T +UUw>T>X4>4 "XPAM[u+zAUX[u>4 J>PV>uP `>X +UU>4 6P">P`M>X4tV&4zA>4 ,KK .*Y .yY .:Y .2Y )\Y ).Y ))sq QX> z>uUA `>X >X4Xw>4 @>P O+A`>MA'4@>@>M K )) ,M1wq OP+4Mz>P>X4V&4zA>Y Mq ?4Tq E2sq

d7;?Mii";*";% K .y ?`Mq ) Q+A^ . >4Au'UA >X4>4 w>4>P+UXMX>P>4@>4 6X4V(4zAMt`>wPXzz ,Mq(qs z&P w>">P`UX[u> 6X4V&4zA>Y ^( @>T MX[u @X> +4@>P>4 6X4V(4zAM+PA>4>4A">@>P XT J>Pu'UA4XM @>P Q->^X+UXA'A ,KK .*Y .:Y )\Y ).s 1@>P @>P ?UA>P4+AX$XA'A,K .2s `>zX4@>4I `>X 6Pz&UU(4w $14 T>uP>P>4 6X4V(4zAMA+A`>MA'4@>4 @(P[u >X4>4Q+[u$>Pu+UA wXUA 4+[u `>M14@>P>4 J1PM[uPXzA>4 EH%c=!=>d=K&K ,Mq ?4Tq 2ysq

''o G;P"ih&W"U#M;Yh="i?=A>" #"i "U;*">;"; 1U;?M;\PhAiP";G;P"ih&W"U#M;Yh="i?=A>" */Uh&W"; #"; '"PiU"'>U&W"; 1U;?M;\PhAiP";%! 5m= !m6 /=6;G6WKm6 >Hc _H. T(MM MX[u @X> O'AXwV>XA +UM >X4> f(A^(4w @>P 4+A&PtUX[u>4 lP'zA> @>M <1@>4M ^(P 3>"X44(4w $14 6P^>(w4XMM>4 M1"X> XuP>P J>P">PtA(4w @+PMA>UU>4 ,<50 $q .:q*q.2GE 7 pJ S y)CG)Y <QA<Uq pp .2GEY x:)sI @+z&P >4Atu'UA K .* >X4>4 l+A+U1w U(zq <>APX>`M+PA>4 ,^(P ?`wP>4^(4w w>w>4&`>P M>U`MAq?P`>XA Mq K .* ?4Tq .)Y w>w>4&`>P 3>">P`> Mq K .* ?4Tq .)sq! 5m= !m6 /=6;G6WKm6 >Hc cm:%cK&6!=Tmd 9d%m=K X4M`>Mq zP>X`>P(zUX[u>P O'AXwV>XA XMA @+M[u+P+VA>PXMAXM[u> (4@ >Pz1P@>PUX[u> ?`wP>4^(4wMT>PVT+U $14 w>">P`UX[u>P O'tAXwV>XA @X> ->PM/4UX[u> ?P`>XA @>M <>P(zMAP'w>PMY "1`>X @X> O'AXwV>XA `^"q @>P <>tP(z X4 K .: ?`Mq . fPq . +(M@P&[VUq +(zw>z&uPA `^"q @>4 X4 K .: ?`Mq . fPq . w>t4+44A>4 M1wq il+A+U1w`>P(z>4g 'u4UX[u M>X4 T(MMqK .: u+A X4M1z>P4 >X4> Q14@>PP1UU>Y +UM >P 4>`>4 @>P ?PA @>P +(Mw>&`A>4 O'AXwV>XA+([u +(z @X> z+[uUX[u> a(+UXzXV+AX14 @>M QA-zUq (4@ M>X4>4 ->PM/4UX[u>4 <>^(w^(P +(Mw>&`A>4 O'AXwV>XA ,iU>XA>4@ (4@ >Xw>4$>P+4A"1PAUX[ugs +`MA>UUA ,M1 AP>zz>4@A@8QU>27GU=WU:Y QA(H .2:2Y ..\ zqsq B(P ?`wP>4^(4w w>w>4&`>P w>">P`UX[u>46X4V&4zA>4 Mq K .: ?4Tq .Eq! 5m= !m6 /=6;G6WKm6 >Hc ,m+md%m%mKd=m% u+A >X4> 4>w+AX$> ?`wP>4^(4w ^( >Pz1Uw>4Z6X4V&4zA> +(M 3>">P`>`>APX>` UX>w>4 4(P $1PY ">44 >M MX[u 4X[uA (T 6X4V&4zA>+(M j(5 `^"q +(M M>U`MA'4@Xw>P ?P`>XA u+4@>UA ,K .y ?`Mq ) Q+A^ .sI @>P ?(MtM[uU(MM $14 6X4V&4zA>4 +(M j(5 (4@ +(M M>U`MA'4@Xw>P O'AXwV>XA XMA @+TXA 4>wqO+A`>MA+4@MT>PVT+U @>P 6X4V&4zA> +(M 3>">P`>`>APX>`q 6M u+4@>UA MX[u @+`>X4X[uA (T >X4 l14V(PP>4^tY M14@>P4 (T >X4 ?`wP>4^(4wM-P1`U>T ^"XM[u>4 $>PtM[uX>@>4>4 6X4V(4zAM+PA>4 ,Mq ?4Tq 2ysq

1 E*

ppq B(w>u/PXwV>XA $q 6X4V&4zA>4 XT 6X4^>Uz+UU ,Q+A^ )s ?4Tq ::7:2 g N

:2

Page 64: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 Ex ^Hc=:

G;P"ih&W"U#M;Yh="i?=A>" */Uh&W"; '"PiU"'>U&W"; 1U;?L;\P"; M;# F'"iVh&WMhh"U;?L;\P"; ,^( @X>M>4 <>wPXzz>4 Mq ?4Tq y)\s MX4@Z! TmTm6G%md P 04# @X> z&P @X> 6P">P`MA'AXwV>XA V>44^>X[u4>4@>4 3>w>4A}->4 ,Mq?4Tq 2.s Q>U`MA'4@XwV>XACfX[uAM>U`MA'4@XwV>XAq 5&P K .2 V1TTA >M 7 (4+`u'4wXw$1T O'AXwV>XAMX4u+UA 7 U>@XwUX[u @+P+(z +4Y 1` @>P QA-zUq M>X4> 6X4V&4zA> +UM?P`f `>^X>uAY >4AM[u>X@>4@ XMA @>P QA+A(M @>P ?P`f6Xw>4M[u+zA ,A@8QU>27GU=7WU:Y QA(H .2:2Y ..\ zqsY! TmTm6G%md PP I'" I0# @X> @X> J>PT/w>4MM-u'P> V>44^>X[u4>4@>4 3>w>4A}->4 ,Mq?4Tq 2.s `>APX>`UX[u> f(A^(4w $14 6P">P`M$>PT/w>4C-PX$+A> J>PT/w>4M$>Pt"+UA(4wY @X> `>X B(w>u/PXwV>XA @>P l+-XA+U+4U+w> `^"q @>M &`>PU+MM>4>4 J>PtT/w>4M">PAM ^(T <J @X> KK )\Y ). +UM M(`MX@X'P ^(P&[VAP>A>4 U+MM>4 ,Mq?4Tq 2ysqG;P"ih&W"U#M;Yh="i?=A>" */Uh&W"; F'"ih&WMhh"U;?L;\P";%7 K .2 XMA 6P">P`MA'AXwV>XAMA+A`>MA+4@ ,Mq1qsY7 KK )\Y ). MX4@ O+A`>MA'4@> @>P -PX$+A>4 J>PT/w>4M4(A^(4wY @X> @(P[u @X>

3>w>4A}->4 l+-XA+U+4U+w>C3>`P+([uM&`>PU+MM(4w w>V>44^>X[u4>A MX4@ ,Mq?4Tq 2.sY

7 KK ))Y )* MX4@ M(`MX@X'P> 6Pw'4^(4wMA+A`>MA'4@> ,Mq ?4Tq 2.sq<>X @>4 L`>PM[u(MM>X4V&4zA>4 u+A @+M 6QA3 `>XT J1PUX>w>4 $14 l14V(PP>4^>4TXA @>4 Q(`MX@X+PXA'AMVU+(M>U4 S>w>U(4w>4 ^(P ?(zU/M(4w @X>M>P l14V(PP>4^>4w>AP1zz>4 ,Mq ?4Tq 2ysq

&o c5hM;Y K7; <'Yi";*M;Yh\iAY"; p1U;?L;\P"mMA>U\U?APU7;o AM\ #"i.iM;#>AY" K7; H,2Mh'"YiU\\";

I&WiU\PPM=% B"1M"@8Y 9>P 9(P[uwPXzz XT QA>(>PP>[uAY h&4[u>4 .2E:I G"4=PHY h>Au1t@>4U>uP> @>P S>[uAM"XMM>4M[u+zAY )q ?(zU+w> <>PUX4 .2E2I A24=@SY 3>">P`>`>APX>`Y hXAt(4A>P4>uT>PM[u+zAY <XU+4^`&4@>UAu>1PX> 7 B(P T>Au1@XM[u>4 bP'^XMX>P(4w `>X +VA(>UU>4bP1`U>T>4Y 5S .2G*Y )2GI A@8QU>27GU=WU:Y i3>">P`>g XT QA>(>PP>[uAY 9XMMq Q++P`P&[V>4.2GGI 'OR;;7%U=M=PW4O@SY B(P <>wPXzzM`>MAXTT(4w @>P il+A+U1w`>P(z>g (4@ @>P Xu4>4'u4UX[u>4 <>P(z> X4 K .: ?`M . fP . 6QA3Y 9QAB .2:.Y ***I A@8QU>27GU=WU:Y 9>P 3>">Pt`>`>APX>` X4 @>P 6X4V1TT>4t (4@ 3>">P`>MA>(>PY << <>XUq .xC.2:x ^( 0>zA )xC:xIA@8QU>27GU=WU:Y 3P>4^`>P>X[u> $14 6X4V(4zAMm(+UXzXV+AX14Y 6X4V(4zAM^(P>[u4(4wY N4A>Pt4>uT>Pt (4@ hXA(4A>P4>uT>P`>wPXzz 7 +(Mw>U1A>A +T <>XM-X>U @>P >u>UX[u>4 3&A>Pw>T>X4tM[u+zAY QA(H .2:2Y ..\I A@8QU>27GU=WU:Y 6X4V1TT>4MA>(>PUX[u> 6X41P@4(4w $14 6X44+utT>4 +(M >X4>P 5+uPw>T>X4M[u+zAY 5S .22yY .\\I $1:Q"U=4Y bzU>w>$>PMX[u>P(4w t QX4@3>U@U>XMA(4w>4 $14 bzU>w>`>@&PzAXw>4 +4 bzU>w>->PM14>4 >X4V1TT>4MA>(>P-zUX[uAXwkY9QAS .22yY :G)I '=W=47Y4=RR=2Y 9>P O}-(M @>M O}-(MY X4 )1>>=CFO-2=4CD;;=48"13,0PMwqsY 5Q <>XMM>Y 9&MM>U@1Pz .22GY yy.I $1:Q"U=4Y 6X4V&4zA>m(+UXzXV+AX14 XT 6X4V1TtT>4MA>(>PP>[uAY ?(wM`(Pw .22:Y x)I $1:Q"U=4Y 9>P <>wPXzz @>M 3>">P`>`>APX>`M X4 K .y?`Mq ) Q+A^ . 6QA3 7 V>X4 h>PVT+UM`>wPXzzY M14@>P4 O}-(M`>wPXzzY 5S .222Y 22GI !1847Q"PPCIO8R8""3Y 6Pz1UwM`>A>XUXw(4w +4 >X4>P bP1^>MMzX4+4^X>P(4w +UM j>XMA(4wM>X4V&4zA>kY5S )\\:Y .\:.q

AAo ."h"P*>U&W" .iM;#>AY" \Li H,2";'"YiU\\"p4 @>4 KK .*7)x wP>XzA @+M 6QA3 4X[uA +(z <>wPXzz> ^(P&[VY @X> >M @+44 @(P[uN4A>PT>PVT+U> ">XA>P >PU'(A>PAq JX>UT>uP &`>P4XTTA >M (4TXAA>U`+P O'AXwV>XAMtz1PT>4 +(M @>T HXPAM[u+zAMU>`>4q

8"Uh2U">"% K .* ?`Mq . fPq .Z ij+4@"XPAM[u+zAY 51PMA"XPAM[u+zAY H>X4`+(Y 3+PA>4`+(Yd`MA`+(Y <+(TM[u(U>4 8gI K .: ?`Mq . fPq .Z iM>U`MA'4@Xw +(Mw>&`A> "XMM>4M[u+zAUXt[u>Y V&4MAU>PXM[u>Y M[uPXzAMA>UU>PXM[u>Y (4A>PPX[uA>4@> 1@>P >P^X>u>PXM[u> O'AXwV>XAY @X>M>U`MA'4@Xw> <>P(zMA'AXwV>XA @>P =P^A>Y B+u4'P^A>Y OX>P'P^A>Y S>[uAM+4"'UA>Y 8gI K )\

g N ?4Tq :272\ <q ?`Mq .Z QA>(>Pw>w>4MA+4@ @>P 6QAq

2\

Page 65: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

?`Mq .Z i.q 3>"X44+4A>XU> ,9X$X@>4@>4sY 8I yq BX4M>4 +(M 0}-1Au>V>4 8I :q 9XMV14At`>AP'w> $14 H>[uM>U4 (4@ ?4">XM(4w>4 8gq

9X>M>4 (4TXAA>U`+P +(M @>T HXPAM[u+zAMU>`>4 &`>P41TT>4>4 O'AXwV>XAMz1PT>4z&wA @+M 3>M>A^ 1zz>4> H>4@(4w>4 +4Y @X> >X4> MX44w>T'v> 6P">XA>P(4w (4@6Pw'4^(4w @>P W>">XUM +(zw>^'uUA>4 O'AXwV>XAM+PA>4 >PU+(`>4Z

8"Uh2U">"% K .* ?`Mq . fPq .Z i8 (4@ +(M +UU>4 <>APX>`>4Y @X> bzU+4^>4 (4@ bzU+4^>4tA>XU> TXA 0XUz> @>P f+A(PVP'zA> w>"X44>4qgI K .: ?`Mq . fPq .Z i8 (4@ 'u4UX[u>P <>P(tz>qgI K )\ ?`Mq . fPq GZ i8 +(M M14MAXw>4 l+-XA+Uz1P@>P(4w>4 W>@>P ?PAgq

B(P 5>MAU>w(4w @>P 6X4V(4zAM+PA u+`>4 @X> KK .*Y .:Y )\ (4@ ). (4`>^">Xz>U`+P+(z O'AXwV>XAMz1PT>4 +(M @>T HXPAM[u+zAMU>`>4 ^(P&[Vw>wPXzz>4q 5&P @X> 6X4Vq+(M 3>">P`>`>APX>` uX4w>w>4 XMA MAPqY 1` K .y ?`Mq ) >X4> 9>zX4XAX14 >4Au'UA 1@>P1` @>P i3>">P`>`>APX>`g +UM O'AXwV>XAMz1PT (4TXAA>U`+P @>T HXPAM[u+zAMU>`>4>4A41TT>4 "(P@> ,Mq $1:Q"U=4Y 5S .222Y 22GsqQA>uA @>P S>[uAM+4">4@>P $1P @>P 5P+w>Y (4A>P ">U[u> 6X4V(4zAM+PA >X4> O'AXwtV>XA z'UUAY u+4@>UA >M MX[u @+`>X 4X[uA (T >X4> Q(`M(TAX14MzP+w>Y `>X @>P @+M J1PtUX>w>4 >X4^>U4>P O+A`>MA+4@MT>PVT+U> w>-P&zA "XP@q 9X> >X4M[uU'wXw>4 S>[uAMt`>wPXzz> MX4@ $X>UT>uP O}-(M`>wPXzz> ,+? '=W=47Y4=RR=2 X4 5Q <>XMM>Y .22GYyy. _yE:]Z i1zz>4> O}-(M`>wPXzz> TXA ">[uM>U4@>4 p4u+UAMT>PVT+U>4 _MX4@] (4t`>MAXTTA (4@ @+TXA P>[uAMMA++AM"X@PXwgsq4"i H,2Mh'"YiU\\ U= ."Y";hAP* *M= d>Ahh";'"YiU\\% 9X> W(PXMAXM[u> h>Au1t@>4U>uP> (4A>PM[u>X@>A ^"XM[u>4 lU+MM>4`>wPXzz>4 ,?UUw>T>X4`>wPXzz>Ch>PVtT+UM`>wPXzz>s (4@ O}-(M`>wPXzz> ,dP@4(4wM`>wPXzz>sq 9>P lU+MM>4`>wPXzz ">XMA>X4> `>wP>4^A> ?4^+uU (4+`@X4w`+P>P h>PVT+U> +(zY "'uP>4@ @>P O}-(M`>wPXzz4(P @(P[u >X4> wP/v>P> (4@ (4`>MAXTTA> B+uU $14 h>PVT+U>4 `>M[uPX>`>4 ">Pt@>4 V+44q 5&P Xu4 XMA >X4 3>M+TA`XU@ V>44^>X[u4>4@Y @>T +([u w>4&wA M>X4V+44Y ">44 @>P >X4> 1@>P +4@>P> A}-XM[u> H>M>4M^(w z>uUAY @+M +`>P @1[u @+MJ1Pu+4@>4M>X4 ">4XwMA>4M >X4Xw>P @X>M>P A}-XM[u>4 H>M>4M^&w> $>PU+4wA ,$wUq$1:Q"U=4Y 6X4V&4zA>m(+UXzXV+AX14 XT 6X4V1TT>4MA>(>PP>[uAY .22:Y x*sq 64AtM[u>X@>4@>4 6X4w+4w X4 @X> SM-Pq u+A @X>M> T>Au1@XM[u> 9Xzz>P>4^X>P(4w @(P[u@>4 hXA(4A>P4>uT>P`>M[uU(MM @>M <50 ,$q ).q)q.2Gx 7 pJ < ):CG*Y <QA<Uq pp.2GxY x\x _x\G] (4A>P <>P(z(4w +(z B"1M"@8Y 9>P 9(P[uwPXzz XT QA>(>PP>[uAY.2E:Y GG (4@ A24=@SY 5S .2G*Y )2Gs w>z(4@>4q<;/";#M;Y K7; H,2Mh'"YiU\\";% 9X> B(1P@4(4w >X4>M V14VP>A>4 j>`>4MtM+[u$>Pu+UAM ^( >X4>P @>P MX>`>4 6X4V(4zAM+PA>4 >Pz1UwA @(P[u >X4>4 =u4UX[utV>XAM$>PwU>X[u TXA @>4 >X4^>U4>4 6PM[u>X4(4wMz1PT>4 @>P W>">XUXw>4 6X4V(4zAMt+PA>4q

8"Uh2U">% 9>P <50 u+A >X4>4 5+UU @>4 M14MAXw>4 6X4V&4zA>4 w>Tq K )) fPq * ^(w>1P@t4>AY X4 @>T >X4 QA>(>P`>P+A>P z&P >X4> h+4@+4AX4 >X4>4 O>XU @>P bP1^>MMV1MA>4 AP(wY(T XT d`MX>w>4Mz+UU> +4 @>T >PMAPXAA>4>4 3>U@`>AP+w `>A>XUXwA ^( ">P@>4q 0X>P M+u @>P<50 ^( S>[uA @>4 O}-(M @>P >4Aw>UAUX[u>4 j>XMA(4w +UM >Pz&UUA +4 ,<50 $q .\qGq)\\: 7pF S xGC\GY 5S )\\:Y ..)xI VPXAq !184Q"PPCIO8R8""3Y 5S )\\:Y .\:.sq

fX[uA @X> h>PVT+UMX@>4AXA'A ^"XM[u>4 @>T >X4^(1P@4>4@>4 j>`>4MM+[u$>Pu+UA(4@ @>T 3>M>A^>M`>wPXzz "XP@ $1P+(Mw>M>A^AY M14@>P4 @X> &`>P"X>w>4@> =u4tUX[uV>XA ^"XM[u>4 `>X@>4q 9X> 5>MAMA>UU(4w @>P =u4UX[uV>XA XMA @(P[u ">PA>4@>4J>PwU>X[u $1P^(4>uT>4Y "1`>X @+M 3>M+TA`XU@ @>P `>P(zUX[u>4 O'AXwV>XA >4AtM[u>X@>4@ XMA ,'OR;;7%U=M=PW4O@SY 9QAB .2:.Y *** _**:]sq

''o IPiM?PMiU"iM;Y #"h I,hP"=h #"i 1U;?M;\PhAiP"; =UP +U>\" K7; ."Y";VP,2";

G"4=PH ,h>Au1@>4U>uP> @>P S>[uAM"XMM>4M[u+zAY )q ?(zUq .2E2Y x)2s u+A @+P+(zuX4w>"X>M>4Y @+MM O}-(M`>wPXzz> +UM O}- (4@ 3>w>4A}- $>P"+4@A ">P@>4 V/4t

1 Ey

ppq B(w>u/PXwV>XA $q 6X4V&4zA>4 XT 6X4^>Uz+UU ,Q+A^ )s ?4Tq 2\72. g N

2.

Page 66: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 EE ^Hc=:

4>4 ,^< 3>M>UUM[u+zA (4@ J>P>X4sq A24=@S ,5S .2G*Y *\*s u+A @X>M>4 3>@+4V>4+(zw>wPXzz>4 (4@ @+Pw>MA>UUAY @+MM `>X ?`wP>4^(4w @>P 6X4V(4zAM+PA>4 3>w>4tA}->4 "XPVM+T ">P@>4q Q1 4>44A K .2 `>X @>P NTM[uP>X`(4w @>P 6X4V&4zA> +(M4X[uAM>U`MA'4@Xw>P ?P`>XA V>X4>4 O}-(M`>wPXzzq p4 K .2 ?`Mq . Q+A^ . "XP@ U>@XwtUX[u @+M 6Pw>`4XM ,3>u'UA>PY j/u4>Y 3P+AXzXV+AX14>4 >A[qs @>P 4X[uAM>U`MA'4@Xw>4O'AXwV>XA u>P+4w>^1w>4q 9(P[u 0>P+4^X>u>4 @>M O}-M iM>U`MA'4@Xwg +(M K .y?`Mq ) "XP@ @>P 3>w>4A}- i4X[uAM>U`MA'4@Xwg w>`XU@>AY M1 @+MM +([u XT <>P>X[u@>P 6X4V&4zA> +(M 4X[uAM>U`MA'4@Xw>P ?P`>XA TXA O}-(M`>wPXzz>4 w>+P`>XA>A ">Pt@>4 V+44q 51Uw>4@> ">XA>P> 3>w>4A}->4 V/44>4 w>`XU@>A ">P@>4Z7 `>X @>P J>PT/w>4M4(A^(4wZ `>APX>`UX[u> f(A^(4w $14 6P">P`M$>PT/w>4 (4@

-PX$+A> J>PT/w>4M$>P"+UA(4w7 3>">P`>`>APX>` (4@ j(57 3>">P`>`>APX>` (4@ 6X4V&4zA> +(M zP>X>P <>P(zMA'AXwV>XA7 i4+[uu+UAXwg ,K .y ?`Mq )s (4@ iw>U>w>4AUX[ug ,K )) fPq *s1U;?L;\P"mMA>U\U?APU7;h2i7'>"=" >4AMA>u>4 P>w>UT'vXw ^"XM[u>4Z7 6X4V&4zA>4 +(M j(5 (4@ 6X4V&4zA>4 +(M 3>">P`>`>APX>`7 6X4V&4zA>4 +(M 3>">P`>`>APX>` (4@ 6X4V&4zA>4 +(M M>U`MA'4@Xw>P ?P`>XA7 6X4V&4zA>4 +(M 3>">P`>`>APX>` (4@ 6X4V&4zA>4 +(M 4X[uAM>U`MA'4@Xw>P ?Pt

`>XA7 6X4V&4zA>4 +(M 3>">P`>`>APX>` (4@ 6X4V&4zA>4 +(M -PX$+A>P J>PT/w>4M$>Pt

"+UA(4w ,6X4V&4zA>4 +(M l+-XA+U$>PT/w>4 (4@ 6X4V&4zA>4 +(M J>PTX>A(4w(4@ J>P-+[uA(4ws

7 6X4V&4zA>4 +(M 3>">P`>`>APX>` (4@ 6X4V&4zA>4 +(M ,M14MAXw>4s j>XMA(4w>4,K )) fPq *s

7 6X4V&4zA>4 +(M M>U`MA'4@Xw>P ?P`>XA (4@ 6X4V&4zA>4 +(M 4X[uAM>U`MA'4@Xw>P?P`>XA

9X>M> ?`wP>4^(4wM-P1`U>T> U+MM>4 MX[u @(P[u J>PwU>X[u @>P 1`>4 +(zw>^'uUA>43>w>4A}->4 U/M>4q 9X> S>[uAM+4">4@(4w "XP@ @(P[u @X> <XU@(4w $14 O}- (4@3>w>4A}- >Pu>`UX[u >PU>X[uA>PAq?(M4+uT>z'UU>Y `>X @>4>4 T>uP +UM ^">X 6X4V(4zAM+PA>4 X4 5P+w> MA>u>4Y V/44>4@+@(P[u w>U/MA ">P@>4Y @+MM MX> X4 ^">XM>XAXw> ?`wP>4^(4wM-P1`U>T> +(zw>wUX>t@>PA ">P@>4 ,A@8QU>27GU=WU:Y i3>">P`>g XT QA>(>PP>[uAY .2GGY GEsq Q1 V1TtT>4 ^< `>X >X4>P bzU>w>PX4 6X4V&4zA> +(M 3>">P`>`>APX>`Y +(M M>U`MA'4@Xw>P ?Pt`>XA (4@ +(M 4X[uAM>U`MA'4@Xw>P ?P`>XA X4 <>AP+[uAq p4 >X4>T M1U[u>4 5+UU XMA^(4'[uMA @+M 3>w>4A}--++P M>U`MA'4@XwC4X[uAM>U`MA'4@Xw ^( -P&z>4q pMA @X> bzU>tw>PX4 M>U`MA'4@Xw A'AXwY z1UwA +4M[uUX>v>4@ @X> bP&z(4w @>M ">XA>P>4 3>w>4A}-t-++P>M 3>">P`>CzP>X>P <>P(z ,$1:Q"U=4Y 9QAS .22yY :G) _:G*]sq

&&o 1U;?L;\P"mMA>U\U?APU7; '"U= BMhA==";Pi"\\"; ="Wi"i"i H(PUY?"UP";$Y"=Uh&WP" H(PUY?"UP

I&WiU\PPM=% A@8U@SY 9X> zP>X>4 <>P(z> XT QA>(>PP>[uAY l/U4 .2G*I BNPU2HY 9QAn3 *Y *\xIBO3=Y B(P <>MAXTT(4w @>P 6X4V(4zAM+PA>4 `>X w>TXM[uA>4 "XPAM[u+zAUX[u>4 ?VAX$XA'A>4$14 6X4^>U->PM14>4Y 9< .2:\Y )xExI )=U=4RY 9X> 6X4V&4zA>m(+UXzXV+AX14 `>X w>T>X4M+T>P"XPAM[u+zAUX[u>P <>A'AXw(4w XT 6X4V1TT>4MA>(>PP>[uAY <>PUX4 .2:GI $1:Q"U=4Y 9X> >X4tV1TT>4MA>(>PP>[uAUX[u> <>u+4@U(4w (4w>VU'PA>P J>PT/w>4M^("'[uM>Y << .22:Y ).*EI$1:Q"U=4Y 6X4V&4zA>m(+UXzXV+AX14 XT 6X4V1TT>4MA>(>PP>[uAY ?(wM`(Pw .22:I X"RR=47W"@8Y 9X> b>PM14>4w>M>UUM[u+zA XT 6X4V1TT>4MA>(>PP>[uAY h&4[u>4 .222I K"SOWY ?`w+t`>41P@4(4wY yq ?(zUq h&4[u>4 )\.\q

g N ?4Tq 2.72) <q ?`Mq .Z QA>(>Pw>w>4MA+4@ @>P 6QAq

2)

Page 67: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

6X4 QA-zUq V+44 O'AXwV>XA>4 +(M&`>4 ,j>XMA(4w>4 >P`PX4w>4sY @X> z&P MX[u `>AP+[utA>A (4A>P $>PM[uX>@>4> 6X4V(4zAM+PA>4 z+UU>4q 9X>M> O'AXwV>XA>4 V/44>4 w>AP>44A$14>X4+4@>P 1@>P XT B(M+TT>4u+4w TXA>X4+4@>P +(Mw>&`A ">P@>4q 9>P B(tM+TT>4u+4w V+44 (4A>PM[uX>@UX[u >4w M>X4q 5&P @>4 B(M+TT>4u+4w V/44>4P'(TUX[u>Y ^>XAUX[u> (4@ M+[uw>w>4MA'4@UX[u> NTMA'4@> $14 <>@>(A(4w M>X4q9X>M> h/wUX[uV>XA>4 `>@X4w>4 XT 6X4^>U4>4 $X>U>PU>X Q+[u$>Pu+UA>Y `>X @>4>4&`>P @X> B(P>[u4(4w @>P O'AXwV>XA>4 ^( >X4>P 1@>P ^( T>uP>P>4 6X4V(4zAM+PA>4^( >4AM[u>X@>4 XMAqb"Wi"i" H(PUY?"UP";Y @X> 4>`>4>X4+4@>P +(Mw>&`A ">P@>4Y MX4@ 7 "+M @X> 6X4tV&4zA>m(+UXzXV+AX14 +4`>U+4wA 7 w>AP>44A $14>X4+4@>P ^( `>(PA>XU>4q

8"Uh2U">% 9>P 3>">P`>`>AP>X`>4@>Y @>P 4>`>4 M>X4>T 3>">P`>`>APX>` >X4> -PX$+A>l+-XA+U+4U+w> u'UA (4@ @+P+(M BX4M>4 `>^X>uAY u+A 7 MA>(>PA>[u4XM[u $>P`X4@(4wMU1M 4>t`>4>X4+4@>PMA>u>4@ 7 6X4V&4zA> +(M T>uP>P>4 O'AXwV>XA>4Y @X> 7 W>@> z&P MX[u `>AP+[utA>A 7 6X4V&4zA> +(M 3>">P`>`>APX>` (4@ +UM 6X4V&4zA> +(M l+-J>PTq ^( m(+UXzX^X>P>4MX4@q

."=Uh&WP" H(PUY?"UP";Y UX>w>4 $1PY ">44 O>XU>U>T>4A> $1Pu+4@>4 MX4@Y @X>$>PM[uX>@>4> 6X4V(4zAM+PA>4 `>P&uP>4Y +`>P 4X[uA ,^>XAUX[uY P'(TUX[u 1@>P M+[utw>w>4MA'4@UX[us XM1UX>PA $>P"XPVUX[uA ">P@>4q_iU=AP #"i Hi";;M;Y K7i #"i 1U;W"UPh'"MiP"U>M;Y% f+[u @>T bPXT+A @>P">XA>MAw>u>4@>4 OP>44(4w $1P @>P 6X4u>XAM`>(PA>XU(4w ,$wUq $1:Q"U=4 6X4V&4ztA>m(+UXzXV+AX14 XT 6X4V1TT>4MA>(>PP>[uAY .22:Y y2sY @+M MX[u (4TXAA>U`+P +(M@>T 3P(4@M+A^ @>P O+A`>MA+4@MT'vXwV>XA @>P <>MA>(>P(4w +`U>XA>4 U'MMAY XMA >X4MAUq P>U>$+4A>P Q+[u$>Pu+UA M1 ">XA ^( ^>PU>w>4Y i"X> @+M z&P @X> ?4">4@(4w @>P$>PM[uX>@>4>4 f1PT>4 T/wUX[u (4@ 41A">4@Xw XMAg ,A@8U@SY 9X> zP>X>4 <>P(z>XT QA>(>PP>[uAY .2G*Y .\.sq 5&P @X> 6X4V&4zA>m(+UXzXV+AX14 `>X w>TXM[uA>P <>A'AXtw(4w `>@>(A>A @X>MY @+MM @>P Q}MA>T+AXV @>M 6QASY @uq @>P B>PwUX>@>P(4w @>M6X4V1TT>4M`>wPXzzM X4 MX>`>4 6X4V(4zAM+PA>4Y S>[u4(4w ^( AP+w>4 XMAY X4@>T@X> w>TXM[uA> O'AXwV>XA M1 ">XA w>AP>44A "XP@Y `XM MX> >X4>P 6X4V(4zAM+PA ^(w>1P@t4>A ">P@>4 V+44q 6M w>UA>4 W>@1[u z1Uw>4@> <>M14@>Pu>XA>4Z! ,m8=c$RKm D&K=T;m=K %m= [mdc,mci# L`A >X4> d03Y >X4> l3 1@>P >X4> +4@>P> b>PMt3>Mq >X4> w>">P`UX[u> O'AXwV>XA XQ$q K .y ?`Mq . fPq . +(MY M1 w>UA>4 (4+`u'4wXw$1T NTz+4w ,4X[uA `>X >X4>T ?4A>XU $14 .Y)y r @>P 1PXwX4'P w>">P`UX[u>4 O'tAXwV>XAY <50 $q ..q:q.222 7 Fp S .)C2:Y <QA<Uq pp )\\\Y ))2s @X>M>P w>">P`UX[u>4O'AXwV>XA XT J>Pu'UA4XM ^( @>4 +4@>P>4 O'AXwV>XA>4 @>P b>PM3>Mq +UU> 6X4V&4zA>@>P 3>M>UUM[u+zA +UM 6X4V&4zA> +(M 3>">P`>`>APX>` ,Mq K .y ?`Mq * fPq .sq! ,m8=c$RKm D&K=T;m=Km6 %m= `EKlW:i# <>X lQA-zUqY @X> 4+[u @>T 03< `([uz&uP(4wMt-zUX[uAXw MX4@Y wXUA +([u `>X w>TXM[uA>P O'AXwV>XAY @+MM i+UU> 6X4V&4zA> +UM M1U[u>+(M 3>">P`>`>APX>` ^( `>u+4@>U4 MX4@g ,K : ?`Mq ) lQA3sqHi";;M;Y ;U&WP =5Y>U&W% 9+M bPXT+A @>P OP>44(4w $1P @>P 6X4u>XAM`>(PA>XtU(4w MA/vA +4 M>X4> 3P>4^>4Y ">44 @X> OP>44(4w 4X[uA T>uP T/wUX[u XMAq f+[uMASM-Pq ,^< <50 $q ).qxq.22x 7 pJ S 22C2*Y <QA<Uq pp .22xY Ey\ _Ey)]s XMA @X>M>Pb(4VA >PP>X[uAY i">44 MX[u @X> `>X@>4 O'AXwV>XAM`>P>X[u> w>w>4M>XAXw `>@X4w>4(4@ @>P+PA TXA>X4+4@>P $>PzU1[uA>4 MX4@Y @+v @X> 3>M+TAA'AXwV>XA 4+[u @>P J>PtV>uPM+4M[u+((4w 4X[uA +UM >X4> w>TXM[uA>Y M14@>P4 +UM >X4> >X4u>XAUX[u> +4w>M>tu>4 ">P@>4 T(vg ,<50 $q ).q.)q.2GE 7 Jppp S )GCG)Y <QA<Uq pp .2GGY )xx_)xy]sq H+44 @X>M>P b(4VA >PP>X[uA XMAY >PwX`A MX[u +(M @>T J>P+4U+MM(4wM-PX4^X-Y@+M 4X[uA 4(P `>X @>P ?`wP>4^(4w @>P 6X4V1TT>4M>P^X>U(4wMt $14 @>P 6X4V1TtT>4M$>P">4@(4wMM-u'P> +4">4@`+P XMAY M14@>P4 +([u `>X @>P ?`wP>4^(4w @>P6X4V(4zAMM-u'P>4 ,$1:Q"U=4Y 6X4V&4zA>m(+UXzXV+AX14 XT 6X4V1TT>4MA>(>PtP>[uAY .22:Y Gxsq HXP@ >X4> H>PA'4@>P(4wY @X> `>X XM1UX>PA>P <>AP+[uA(4wM">XM>@>P O'AXwV>XA ? ^(w>1P@4>A ">P@>4 T&MMA>Y $14 @>P O'AXwV>XA < $>P+4U+MMAY MX4@

1 EG

ppq B(w>u/PXwV>XA $q 6X4V&4zA>4 XT 6X4^>Uz+UU ,Q+A^ )s ?4Tq 2) g N

Page 68: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 E: ^Hc=:

@X> O'AXwV>XA>4 ? (4@ < 4X[uA w>AP>44A ^( `>(PA>XU>4Y M14@>P4 @X> w>TXM[uA> O'tAXwV>XA ?< `XU@>A >X4> <>(PA>XU(4wM>X4u>XAq 5>P4>P XMA >X4> OP>44(4w @+44 4X[uAT/wUX[uY ">44 V>X4> @>P `>X@>4 O'AXwV>XA>4 @X> H>PA'4@>P(4w $>P+4U+MMA u+AY+`>P @X> O'AXwV>XA>4 X4 XuP>P 3>M+TAu>XA @X> H>PA'4@>P(4w $>P+4U+MMA u+`>4q9+M J>P+4U+MM(4wM-PX4^X- `>wP>4^A +UM1 @X> OP>44(4wMT/wUX[uV>XA TXA @>P 51Utw>Y @+MM >X4> >X4u>XAUX[u> 6X4V&4zA>m(+UXzXV+AX14 $1Pw>41TT>4 ">P@>4 T(MMq0A>>YiM22";% ?(M @>P <50tSM-Pq U+MM>4 MX[u 5+UUwP(-->4 `XU@>4Y `>X @>4>4 @X>OP>44(4w 4X[uA T>uP T/wUX[u XMA 1@>P ^(TX4@>MA @X> N4T/wUX[uV>XA @>P OP>4t4(4w X4@X^X>PA XMA ,">XA>P> f+[u">XM> `>X $1:Q"U=4Y 6X4V&4zA>m(+UXzXV+AX14 XT6X4V1TT>4MA>(>PP>[uAY .22:Y :EsZ7 Q[u(U@>4 >X4>M >X4u>XAUX[u>4 6Pz1UwMZ OP>44(4w XMA 4X[uA T/wUX[uZ

8"Uh2U"> ,<50 $q .EqGq.2:G 7 J S ))CG:Y <QA<Uq pp .2::Y :* 4+[uw>`XU@>AsZ 9>Pj+4@"XPA (4@ S>XAU>uP>P ; `>MXA^A ^>u4 >Xw>4> bz>P@>Y @X> X4 M>X4>P S>XAM[u(U> >X4w>tM>A^A ">P@>4q ?(v>P@>T MA>u>4 +(z M>X4>T 01z *\ zP>T@> bz>P@> ,M1wq b>4MX14Mt-z>P@>sq 9>4 S>XA(4A>PPX[uA >PA>XU>4 ; (4@ >X4 +4w>MA>UUA>P S>XAU>uP>PY +(MuXUzM">XM>+([u @X> O1[uA>P @>M ;q 9X> >Xw>4>4 (4@ zP>T@>4 bz>P@> ">P@>4 4X[uA $>PTX>A>Aq9>4 6Xw>4A&T>P4 $14 S>XA-z>P@>4 "XP@ N4A>PPX[uA +(z XuP>4 bz>P@>4 w>w>`>4q 0X4tA>P @>T 01z u+A ; >X4> S>XAu+UU> >PPX[uA>4 U+MM>4q9+ @X> bz>P@>>Xw>4A&T>P ^(T O>XU> XuP> bz>P@> `>X ; +`MA>UU>4Y ">XU MX> (4@ XuP>bz>P@> @1PA (4A>PPX[uA>A ">P@>4 (4@ ">XU Xu4>4 $14 ; +([u @X> S>XAu+UU> ^(P J>Ptz&w(4w w>MA>UUA "XP@Y M[u(U@>A ; X4M1">XA >X4>4 >X4u>XAUX[u>4 6Pz1Uwq 9X> bz>P@>->4tMX14 V+44 M1TXA 4X[uA $14 @>P 6PA>XU(4w @>M S>XA(4A>PPX[uAM (4@ @>P B(P$>Pz&w(4wtMA>UU(4w @>P S>XA+4U+w>4 w>AP>44A ">P@>4Y @>44 @>P b>4MX14M-P>XM "+P 4X[uA $14 @>Pbz>P@>->4MX14 $>P+4U+MMAq 3U>X[u>M wXUA z&P @>4 S>XA(4A>PPX[uA +4 fX[uAtbz>P@>>Xw>4tA&T>Pq 9+M N4A>PPX[uAM>4Aw>UA "+P 4X[uA $1T S>XA(4A>PPX[uA $>P+4U+MMAY @>44 +([u@X> L`>PU+MM(4w @>P S>XAu+UU> (4@ @>P bz>P@> "+P>4 TXA(PM'[uUX[uq 6X4> OP>44(4w@>P O'AXwV>XA>4 XMA @+TXA 4X[uA T/wUX[uY ">XU V>X4> @>P O'AXwV>XA>4 +UU>X4 +(MU/M>4@>NPM+[u> z&P @X> w>^+uUA>4 64Aw>UA> XMAq

7 NPV(4@>4AP>44(4wZ p4@X^ z&P ^">X w>AP>44A> O'AXwV>XA>47 lPXA>PX(T @>P h+PVA&`UX[uV>XAZ HXP@ >X4> @>P j>XMA(4wM`>^X>u(4w>4 4X[uA

4+[u T+PVA&`UX[u>4 h+vMA'`>4 +`w>"X[V>UAY UX>wA uX>PX4 >X4 p4@X^Y @+MM @X>M>O'AXwV>XA @(P[u @X> +4@>P> O'AXwV>XA $>P+4U+MMA XMA (4@ >X4> OP>44(4w @>P `>Xt@>4 O'AXwV>XA>4 4X[uA T/wUX[u XMAq

8"Uh2U">% 6X4 ?P`f P>X[uA M>X4>T ?P`3 >X4 M>uP 4X>@PXw $>P^X4MA>M 9+PU>u>4 +(MY(T M>X4>4 ?P`>XAM-U+A^ ^( MX[u>P4q 9X> 9+PU>u>4MuX4w+`> XMA @(P[u @+M ?P`>XAM$>Ptu'UA4XM $>P+4U+MMAq 6X4> OP>44(4w @>P `>X@>4 O'AXwV>XA>4 XMA 4X[uA T/wUX[uq

7 5>uU>4@> 6X4V&4zA>>P^X>U(4wM+`MX[uAZ HX> @+M 5>uU>4 @>P h+PVA&`UX[uV>XA X4@Xt^X>PA +([u @+M 5>uU>4 @>P 6X4V&4zA>>P^X>U(4wM+`MX[uA `>X >X4>P XM1UX>PA `>AP+[utA>A>4 O'AXwV>XA >X4>4 J>P+4U+MM(4wM^(M+TT>4u+4wY M1z>P4 -PX$+A> 3P&4@> z&P@X> ?(M&`(4w @>P XM1UX>PA `>AP+[uA>A>4 O'AXwV>XA +(M^(M[uUX>v>4 MX4@q

8"Uh2U"> ,<50 $q ))qGq.22* 7 Jp S .))C2)Y <QA<Uq pp .22xY y.\ 4+[uw>`XU@>AsZ 6X4"XMM>4M[u+zAUX[u>P <>@X>4MA>A>P +4 >X4>P N4X$>PMXA'A TXA @>T j>uPz+[u ilU+$X>PgY@>P MX[u XT ?4w>MA>UUA>4$>Pu'UA4XM `>z+4@Y (4A>P4+uT $>PU(MA`PX4w>4@> l14^>PAP>XtM>4 XT p4t (4@ ?(MU+4@Y ">XU >P `>X <>">P`(4w>4 (T >X4> bP1z>MM1P>4MA>UU> >X4> >Ptz1UwP>X[u> l14^>PAA'AXwV>XA 4+[u">XM>4 T(MMq9X> l14^>PAA'AXwV>XA "+P +`>P @(P[u @X> 0+(-AA'AXwV>XA $>P+4U+MMAq 9X> `>X@>4 O'AXwtV>XA>4 V/44>4 +UM1 4X[uA w>AP>44A ">P@>4 (4@ `XU@>4 @>Mu+U` >X4> <>(PA>XU(4wM>X4tu>XAq

7 p4A>P4> dPw+4XM+AX14Z 9X> 1Pw+4XM+A1PXM[u> OP>44(4w @>P O'AXwV>XA>4 `>XTQAbzUq XMA >X4 p4@X^ z&P @X> OP>44(4wMT/wUX[uV>XAq

7 h/wUX[uV>XA @>P 6X4MA>UU(4w >X4>P @>P O'AXwV>XA>4Z pMA >M T/wUX[uY @+MM >X4>@>P `>X@>4 O'AXwV>XA>4 >X4w>MA>UUA ">P@>4 V+44Y 1u4> @+MM @X>M @X> +4@>P> O't

g N ?4Tq 2) <q ?`Mq .Z QA>(>Pw>w>4MA+4@ @>P 6QAq

Page 69: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

AXwV>XA X4 XPw>4@>X4>P H>XM> `>>X4AP'[uAXwAY MX4@ `>X@> O'AXwV>XA>4 w>AP>44A$14>X4+4@>P ^( `>(PA>XU>4Y ">XU >M +T J>P+4U+MM(4wM^(M+TT>4u+4w T+4w>UAq

8"Uh2U"> ,<50 $q )*q.q.22) 7 pJ S .2C2\Y <QA<Uq pp .22)Y Ey.sZ f>`>4 M>X4>P O'AXwtV>XA +UM j+4@"XPA "+P @>P QA-zUq z&P MA++AUX[u> 51PMA'TA>P >A[q +UM 01U^P&[V>P X4 @>P4'u>P>4 NTw>`(4w M>X4>M 01z>M `>M[u'zAXwAq 6P M>A^A> uX>Pz&P >X4>4 51PMAM->^X+UtM[uU>-->P TXA Q>XU"X4@> (4@ B(`>u/P >X4q5&P @>4 <50 &`A> @>P QA-zUq `>X@> O'AXwV>XA>4 (4+`u'4wXw $14>X4+4@>P +(Mq n>@>@>P `>X@>4 O'AXwV>XA>4 V144A> >P >X4MA>UU>4Y 1u4> @+MM @X>M @>4 W>">XUM +4@>P>4 <>tAPX>` X4 XPw>4@>X4>P H>XM> `>>X4AP'[uAXwA u'AA>q 9X> O'AXwV>XA>4 "+P>4 ^( AP>44>4q

7 5X4+4^X>P(4wM^(M+TT>4u+4wZ <>MA>uA ^"XM[u>4 @>4 `>X@>4 O'AXwV>XA>4 >X45X4+4^X>P(4wM^(M+TT>4u+4w u+A @X> SM-Pq `XM @+A1 V>X4> >X4u>XAUX[u> jX4X>w>z(4@>4 ,Mq $1:Q"U=4Y 6X4V&4zA>m(+UXzXV+AX14 XT 6X4V1TT>4MA>(>PP>[uAY.22:Y 2)Y TXA (Tz+4wP>X[u>4 f+[u">XM>4 +(M @>P SM-Pqsq

1U;W"UP>U&W *M '"MiP"U>";#" H(PUY?"UP% QX4@ @X> $>PM[uX>@>4>4 O'AXwV>XA>4 @>MQA-zUq 4X[uA T>uP ^( AP>44>4Y ^< MX4@ MX> "XPAM[u+zAUX[u 4(P +UM >X4> >X4^Xw> O'AXwtV>XA +4^(M>u>4Y M1 XMA @X>M> >X4u>XAUX[u> O'AXwV>XA @+44 @>PW>4Xw>4 6X4V(4zAM+PA^(^(P>[u4>4Y @>P>4 O+A`>MA+4@MT>PVT+U> MX> X4 >PMA>P jX4X> $>P"XPVUX[uAq <>X@>4 3>"X44>X4V&4zA>4Y @X> +UM O+A`>MA+4@MT>PVT+U> >X4>4 O}-(M $14 O'AXwV>XtA>4 `>M[uP>X`>4Y XMA @X> O'AXwV>XA @>PW>4Xw>4 6X4V(4zAM+PA ^(^(1P@4>4Y @>P>4 O}t-(M MX> +T >u>MA>4 >4AM-PX[uA ,$wUq @+^( @X> ?Pw(T>4A+AX14 $14 <50 $q .Gq*q.2:. 7 Jppp S .x2CG:Y <QA<Uq pp .2:.Y y)) _y)y]sq

6X4MA">XU>4 zP>Xq

Zn <Mh#iL&?>U&W" ."h"P*"hK7ih&WiU\P"; L'"i #U" BM7i#;M;Y *M "U;"i 1U;V?M;\PhAiP pG=mMA>U\U*U"iM;Y M;# IM'hU#UAiUP(P K7; 1U;?L;\P";o

3P(4@M'A^UX[u >4AM[u>X@>A MX[u @X> B(w>u/PXwV>XA ^( >X4>P 6X4V(4zAM+PA 4+[u @>PA+A`>MA+4@MT'vXw>4 ?`wP>4^(4w @>P 6X4V(4zAM+PA>4 ,Mq ?4Tq :G zzqsq 9+P&`>PuX4+(M `>MA>uA >X4> S>Xu> $14 J1PM[uPXzA>4Y7 @X> >X4> $14 @>P A+A`>MA+4@MT'vXw>4 ?`wP>4^(4w +`">X[u>4@> 6X4V&4zA>t

^(1P@4(4w $1P4>uT>4Y @uq >X4> iNTm(+UXzX^X>P(4wg $14 6X4V&4zA>4 $1PtM>u>4 1@>P

7 @X> `>X A+A`>MA+4@MT'vXw>P 6Pz&UU(4w ^">X>P 6X4V(4zAM+PA>4 ,l14V(PP>4^s >Xt4> @X>M>P 6X4V(4zAM+PA>4 +UM M(`MX@X'P uX4A>P @>P +4@>P>4 ^(P&[VAP>A>4 U+MM>4Y

7 `>X @>4>4 @X> 6X41P@4(4w X4 @X> `>X@>4 1qwq 3P(-->4 (4VU+P M>X4 V+44qG=mMA>U\U*U"iM;Y K7; 1U;?L;\P";% 6Pz&UUA >X4> j>XMA(4w @>M QA-zUq @>4 O+At`>MA+4@ >X4>P `>MAXTTA>4 6X4V(4zAM+PAY M1 V+44 wU>X[u"1uU @(P[u +(M@P&[VUX[u>3>M>A^>M`>MAXTT(4w >X4> B(1P@4(4w ^( >X4>P +4@>P>4 6X4V(4zAM+PA >Pz1Uw>4qJ1PM[uPXzA>4Y @X> M1U[u> NTm(+UXzX^X>P(4w>4 $1P4>uT>4Y +P`>XA>4 u'(zXw TXA@>T hXAA>U @>P w>M>A^UX[u>4 5XVAX14 ,Mq @+^( 6X4zq 6QAq ?4Tq EG*sZiNTm(+UXzX^X>P(4wM41PT>4g ,M1 A@8QU>27GU=WU:Y QA(H .2:2Y ..\ zqs MX4@Z7 K : ?`Mq ) lQA3Z <>X lQA-zUqY @X> 4+[u @>T 03< `([uz&uP(4wM-zUX[uAXw MX4@Y

iMX4@ +UU> 6X4V&4zA> +UM 6X4V&4zA> +(M 3>">P`>`>APX>` ^( `>u+4@>U4gq7 K .y ?`Mq * fPq . (4@ )Z <>X >X4>P ,+([us w>">P`UX[u A'AXw>4 b>PM3>Mq (4@ `>X

@>P w>">P`UX[u w>-P'wA>4 b>PM3>Mq iwXUAg @X> TXA 6X4V&4zA>>P^X>U(4wM+`MX[uA(4A>P41TT>4> O'AXwV>XA X4 $1UU>T NTz+4w +UM 3>">P`>`>APX>`q

1 E2

ppq B(w>u/PXwV>XA $q 6X4V&4zA>4 XT 6X4^>Uz+UU ,Q+A^ )s ?4Tq 2)72y g N

2*72x

2y

Page 70: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 G\ ^Hc=:

IM'hU#UAiUP(P K7; 1U;?L;\P";%! EH%c=!=>d=K&Kc;:>Hcm:6# <>X @>4 M1wq Q(`MX@X+PXA'AMVU+(M>U4 X4 K )\ ?`Mq :Y K ).?`Mq *Y K )) fPq . Q+A^ .Y K )) fPq * Q+A^ .Y K )* ?`Mq ) u+4@>UA >M MX[u (6 wP/vtA>4A>XUM (T lU+PMA>UU(4w>4I "&P@>4 MX> z>uU>4Y T&MMA> (6 @X> w>M>A^UX[u> ?(MtU>w(4w ^(T wU>X[u>4 6Pw>`4XM z&uP>4 ,Mq ?4Tq :Gsq! /=6;G6WKm >Hc `>l=K>:-md81Tm6 MX4@ w>Tq K )\ ?`Mq : M(`MX@X'P ^( @>4 6X4V&4ztA>4 +(M j(5Y +(M 3>">P`>`>APX>`Y +(M M>U`MA'4@Xw>P ?P`>XA (4@ +(M J>PTX>A(4w(4@ J>P-+[uA(4wq! /=6;G6WKm >Hc Amd8=mKH6T H6! Amdl>$RKH6T MX4@ XuP>PM>XAM "X>@>P M(`MX@X'P ^( ,+UtU>4s i+4@>P>4 6X4V&4zA>4Y M1">XA MX> ^( @X>M>4 w>u/P>4gq! Q14MAXw> 6X4V&4zA>Z! /=6;G6WKm 6>$R P II ]di 0 ,"X>@>PV>uP>4@> <>^&w>Y j>X`P>4A>4s MX4@ M(`MX@X'P

^( +UU>4 +4@>P>4 6X4V(4zAM+PA>4q! [d=->Km Amd&HSmdH6TcTmc$R&WKm Tm8i P II ]di I =A8i P IJ MX4@ >`>4z+UUM M(`MX@X'P

^( +UU>4 +4@>P>4 6X4V(4zAM+PA>4q 9X>M >PwX`A MX[u +(M K )* ?`Mq )q f+[u @>TH>wz+UU $14 Q+A^ ) wXUA @X>M +([u z&P K .G 6QA3q

! /=6;G6WKm >Hc P II ]di J ,6X4V&4zA> +(M M14MAXw>4 j>XMA(4w>4s MX4@ M(`MX@X'PM1"1uU ^( +UU>4 +4@>P>4 6X4V(4zAM+PA>4 +UM +([u ^( @>4 +4@>P>4 6X4V&4zA>4X4 K )) ,iM1">XA MX> ">@>P ^( @>4 +4@>P>4 6X4V(4zAM+PA>4 8 41[u ^( @>46X4V&4zA>4 XQ@q fPq .Y .+Y ) 1@>P x w>u/P>4gsq

1U;" "&WP" d7;?Mii";*Y UX>wA 4(P @+44 $1PY ">44 >X4 Q+[u$>Pu+UA M'TAUX[u> O+At`>MA+4@MT>PVT+U> ^">X>P $>PM[uX>@>4>P 6X4V(4zAM+PA>4 >Pz&UUAq 9+M V1TTA +`>P P>tw>UT'vXw 4X[uA $1PY ">44 T+4 -1MXAX$> O+A`>MA+4@MT>PVT+U> >X4>P 6X4V(4zAM+PA ^(twU>X[u +UM 4>w+AX$> O+A`>MA+4@MT>PVT+U> @>PW>4Xw>4 6X4V(4zAM+PA>4 `>AP+[uA>AY `>X@>4>4 >X4 M1U[u>M -1MXAX$>M O+A`>MA+4@MT>PVT+U 4X[uA +(zw>MA>UUA "1P@>4 XMAq H>44T+4 @X>M>P <>(PA>XU(4w 4X[uA z1UwAY M1 T(MM T+4 @1[u +44>uT>4Y @+MM @>P 3>M>A^tw>`>P >X4>P 6X4V(4zAM+PAY @>P>4 O+A`>MA+4@MT>PVT+U> >P MA'PV>P @Xzz>P>4^X>PA u+A +UM@X>W>4Xw>4 >X4>P +4@>P>4 6X4V(4zAM+PAY J1PP+4w >X4P'(T>4 "1UUA>q 9>T4+[u "'P>4^< BX4M>4 >X4>M `>APX>`UX[u>4 <+4VV14A1M +([u 1u4> @X> J1PM[uPXzA @>M K )\ ?`Mq *^( @>4 <6 ^( P>[u4>4Y ">XU MX> &`>P @>4 O+A`>MA+4@ @>P f(A^(4wM&`>PU+MM(4w $14l+-J>PTq ,K )\s uX4+(M @+M +(M K x +`^(U>XA>4@> (4@ X4 K )\ ,+UM @>P bPX$+AM-u'P>^(^(P>[u4>4@> 6X4V(4zAM+PAY Mq ?4Tq :Gs z>uU>4@> O+A`>MA+4@MT>PVT+U @>P `>tAPX>`UX[u>4 J>P+4U+MM(4w >Pz&UU>4 ,">XA>P> <>XM-X>U> $wUq ,UMS= X4 B"1M"@8C,UMS=C*=RP=4Y fX>@>Pw+4w 1@>P f>(1P@4(4w @>M @>(AM[u>4 6X4V1TT>4MA>(>PP>[uAMkY.2:yY .** _.x2]sq

! ,mcmK(mc;36;Hddm6(# 6[uA> 3>M>A^>MV14V(PP>4^ V1TTA `>X >X4>P w>TXM[uA>4O'AXwV>XA $1PY @X>Y +UM >X4u>XAUX[u> `>(PA>XUAY W>">XUM O+A`>MA+4@MT>PVT+U> T>uP>tP>P 6X4V(4zAM+PA>4 >Pz&UU>4 V+44q L`>P B(P>[u4(4w >X4>P M1U[u>4 O'AXwV>XA ^(>X4>P 6X4V(4zAM+PA Mq ?4Tq 2)q6X4>4 Q14@>Pz+UU @X>M>P ?PA P>w>UA K .* ?`Mq ) fPq .Y "14+[u `>X U+4@"XPAM[u+zAUXt[u>4 f>`>4`>APX>`>4 @X> 6X4V&4zA> +(M j(5 @>4 w>">P`UX[u>4 6X4V&4zA>4 $1Ptw>u>4qBM7i#;M;YhK7ih&WiU\P"; =UP M;?>Ai"i J"&WPh;APMi% 9X> z1Uw>4@>4 5'UU>V/44A>4 +UM NTm(+UXzX^X>P(4w $14 6X4V&4zA>4 +(zw>z+MMA ">P@>4I @>4V`+P XMA+`>P +([u @X> 9>(A(4wY @+MM @X> 6X4V&4zA> +UM `>APX>`UX[u $>P+4U+MMA +4w>M>u>4">P@>4Y M1 @+MM @X> L`>PM[u(MM>X4V(4zAM+PA>4 `>P>XAM ">w>4 XuP>P Q(`MX@X+PXA'A,Mq1qs ^(P&[VAP>A>4Z7 K .* ?`Mq ) fPq ) +5Z B(w>u/PXwV>XA @>M f(A^(4wM">PAM @>P >Xw>4w>4(A^A>4

H1u4(4w @>M QA-zUq ^( @>4 6X4V&4zA>4 +(M j(5Y7 K .y ?`Mq . Q+A^ . fPq ) (4@ *Z J>Pw&A(4w>4Y @X> hXA(4A>P4>uT>P `^"q ->PMq

u+zA>4@> 3>M>UUM[u+zA>P >X4>P l3+? $14 XuP>P 3>M>UUM[u+zA >Pu+UA>4q

g N ?4Tq 2y <q ?`Mq .Z QA>(>Pw>w>4MA+4@ @>P 6QAq

Page 71: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

A@8QU>27GU=WU:Y QA(H .2:2Y ..\ zqY `>^>X[u4>A MX> +UM NTm(+UXzX^X>P(4wM41PT>4I<50 $q )q.)q.2:) 7 pJ S G)CG: ,<QA<Uq pp .2:*Y ).ys MA&A^A Q14@>P<J >X4>M 5P>X`>tP(zU>PM +(z K xZ Q(`MX@X+PXA'AMz+UUI'O=4P=4 ,n`5zQAS .2G:Y .E. 54q *Es @+w>w>4 U>XA>A@X> Q14@>P<>APJt6Xw>4M[u+zA +(M @>P QAbzUX[uA @>P J>Pw&A(4w>4 4+[u K .y ?`Mq .fPq ) +` ,51Uw>Z NTm(+UXzX^X>P(4wMz+UUsI z&P X"RR=4W"@8Y 9X> b>PM3>Mq XT 6X4V1TtT>4MA>(>PP>[uAY .222Y .E*Y @X> K .y ?`Mq . Q+A^ . fPq ) Q+A^ . +UM <>A>XUXw(4wMA+At`>MA+4@ $>PMA>uAY u+A K .y ?`Mq . Q+A^ . fPq ) Q+A^ . 0+U`Mq ) U>@XwUX[u @>VU+P+A1PXtM[u> <>@>(A(4wq

6X4MA">XU>4 zP>Xq

[n 1;Ph&W"U#M;Y L'"i #U" BMY"W5iUY?"UP #"i 1U;?L;\P" *M "U;"i 1U;V?M;\PhAiP kU= "U;*">;"; 0A>>j A>h IM'hM=PU7;hh&W>Mhh

Ao 8"MiP"U>M;Y #Mi&W #"; IP"M"i2\>U&WPUY";9X> P>[uAUX[u> 64AM[uq iXT >X4^>U4>4 5+UUgY "X> MX> Q+A^ ) $>PU+4wAY XMA S>[uAMt+4">4@(4wq QX> `>MA>uA @+PX4Y @+MM >X4 A+AM'[uUX[u>P j>`>4MM+[u$>Pu+UA ^( >X4>T3>M>A^>MA+A`>MA+4@ X4 <>^X>u(4w w>M>A^A "XP@Y XMA +UM1 4X[uAM +4@>P>M +UM iQ(`tM(TAX14g ,Mq 6X4zq 6QAq ?4Tq E*\sY X4M1z>P4 MX4@ @X> H1PA> iXT >X4^>U4>4 5+UUg@(P[u+(M &`>PzU&MMXwq7 9X> <>MAXTT(4w @>P 6X4V(4zAM+PA XT 6X4^>Uz+UU w>M[uX>uA +(zwP(4@ @>P A+At

`>MA+4@MT'vXw>4 ?`wP>4^(4w @>P $>PM[uX>@>4>4 6X4V(4zAM+PA>4 @(P[u @X>KK .*7)x ,Mq ?4Tq :G72xs (4@

7 +(zwP(4@ `>M14@>P>P J1PM[uPXzA>4 X44>Pu+U` @>P KK .*7)xY ">U[u> @X> B(1P@t4(4w >X4>P 6X4V(4zAM+PA +(M@P&[VUq P>w>U4 ,Mq ?4Tq 2ysY (4@ ^"+P +UM

NTm(+UXzX^X>P(4wM$1PM[uPXzA>4 1@>P Q(`MX@X+PXA'AMVU+(M>U4q9+ >M MX[u `>X @>P B(1P@4(4w $14 6X4V&4zA>4 ^( >X4>P 6X4V(4zAM+PA (T >X4>4Q(`M(TAX14MM[uU(MM u+4@>UAY u+A @X> <>(PA>XU(4w @(P[u @>4 QA-zUq z&P @X> a(+UXzXt^X>P(4w @>P 6X4V&4zA> +UU>4z+UUM @X> <>@>(A(4w >X4>M <>">XM+4^>X[u>4MI @>PB">[VY @>4 @>P QA-zUq TXA M>X4>4 j>XMA(4w>4 M>X4>P h>X4(4w 4+[u $>Pz1UwAYM-PX[uA z&P >X4> `>MAXTTA> a(+UXzX^X>P(4w @>P j>XMA(4w (4@ @+TXA +([u @>P@(P[u MX> >P^X>UA>4 6X4V&4zA> ,<50 $q )\q)q.2G2 7 Jppp S y)CGGY <QA<Uq pp .2G2Yx.xY ^(P <>@>(A(4w @>P 6X4`>u+UA(4w $14 jQAq `>X @>P J>PAP>A(4wMA'AXwV>XA >X4>MM>U`MA'4@Xw>4 ?-1Au>V>PM z&P >X4>4 +4@>P>4 ?-1Au>V>Psq ?UU>P@X4wM V+44 @>PQA-zUq 4X[uA @X> S>[uAMz1Uw> @>M O+A`>MA+4@M `>MAXTT>4Y @>4 >P $>P"XPVUX[uAq

'o G;Y"?>(iP"i E"i=5Y";h*M/A&Wh0i"U" 8"/"Uh/Li#UYM;Y% 6Pw>`>4 MX[u ,^< `>X >X4>P <>APX>`M-P&z(4ws i(4w>tVU'PA>g J>PT/w>4M^("'[uM>Y @X> 4X[uA +(M @>T >PVU'PA>4 6X4V1TT>4 MA+TT>4V/44>4Y M1 @+Pz @X> 5X4J>P"q 4+[u @>P SM-Pq XT S+uT>4 @>P zP>X>4 <>">XM"&Pt@Xw(4w ^(4'[uMA @+$14 +(Mw>u>4Y @+MM MX> +(M 6X4V&4zA>4 MA+TT>4Y @X> 4X[uA$>PMA>(>PA "(P@>4q 6M XMA @+44 XT S+uT>4 @>P hXA"XPV(4wM-zUX[uA Q+[u> @>MQA-zUq @+P^(U>w>4Y +(zwP(4@ ">U[u>P ?(M4+uT>M+[u$>Pu+UA> ,6P`M[u+zAY Q[u>4tV(4wY Q-X>U >A[qs >P @X>M>M J>PT/w>4 >P"1P`>4 u+A ,<50 $q .\q..q.2E. 7 pJ*y2Cy:Y 05S .2E)Y *y*I $q *q:q.2EE 7 pJ S GyCEEY pJ S .y)CEEY <QA<Uq ppp.2EEY Ey\I $q )\q.\q.2EE 7 pJ .x)Y *..CE*Y <QA<Uq ppp .2EGY )\.I $q .*q..q.2E2 7pJ S ))CEGY <QA<Uq pp .2G\Y .:2I $q Gq..q.22\ 7 ppp < xx2C2\Y <50CfJ .22.YG)xsq <U>X`A @X>M (4+(zw>VU'PAY M1 u+A @X> <>u/P@> MX[u X4 zP>X>P <>">XM"&P@Xw(4w@+P&`>P M[uU&MMXw ^( ">P@>4Y 1` @>P J>PT/w>4M^("+[uM +(z >MA-zUq J1Pw'4w>4`>P(uAI &`>P Q-X>Uw>"X44> Mq ?4Tq :\q

1 G.

ppq B(w>u/PXwV>XA $q 6X4V&4zA>4 XT 6X4^>Uz+UU ,Q+A^ )s ?4Tq 2y722 g N

2E72G

2:

22

Page 72: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 G) ^Hc=:

d"U;" I&W(P*M;Y #"i 1U;?M;\PhAiP% B( M[u'A^>4 MX4@ <>MA>(>P(4wMwP(4@tU+w>4Y @+M MX4@ @X> <>T>MM(4wMwP(4@U+w>4Y 4X[uA @>P QA>(>Pw>w>4MA+4@q 9>Tt^(z1Uw> wX`A >M V>X4> Q[u'A^(4w @>T 3P(4@>Y M14@>P4 4(P @>P 0/u> 4+[u ,MAPqsq

.>< <50 $q .2q.\q.2G: 7 J S *2CGyY <QA<Uq pp .2G2Y *xy ,*xGsI $q ):qyq.2:E 7 p S)EyC:*Y <QA<Uq pp .2:EY G*)I BNPU2HY 9QAn3 *Y *\xI K"SOWY ?`w+`>41P@4(4wY yq ?(zUq)\.\Y S4q .:2I $1:Q"U=4Y << .22:Y ).*Eq<< 41[u <50 $q *.q:q.2EG 7 J )x.CExY <QA<Uq ppp .2EGY E:E ,E:GsI >`>4M1 A==4 X4 ,UM7S=CI413=Y K .E) ?d S4q )\q

<>X N4VU+Pu>XA &`>P @X> 6X4V(4zAM+PA MX4@ @X> 6X4V&4zA> (6 4X[uA >X4z+[u +UMj>XMA(4wM>X4V&4zA> XQ@q K )) fPq * ^( `>u+4@>U4q HXUU @+M 5? @>4 J>PT/w>4Mt^("+[uM +(M K )) fPq * u>PU>XA>4 ,MA+AA MAzP>X>P N4A>Pu+UAMU>XMA(4w>4 1@>P M14MtAXw>4 MAzP>X>4 J>PT/w>4MT>uP(4w>4sY M1 T(MM >M @X>M `>wP&4@>4 ,53 h&4MA>P$q *.q.\q.2G* 7 p )\\CG* ?Y 653 .2GxY .y*Y PVPqsq5&P +UU> 6X4V(4zAM+PA>4 wXUA wU>X[u>PT+v>4Y @+MM @X> 6X4V&4zA> @>PW>4Xw>4 6X4tV(4zAM+PA ^(^(P>[u4>4 MX4@Y z&P @>P>4 J1PUX>w>4 4+[u @>4 NTMA'4@>4 @>M >X4t^>U4>4 5+UUM @X> wP/vA> H+uPM[u>X4UX[uV>XA `>MA>uAI ^(P N4^(U'MMXwV>XA >X4>PH+uUz>MAMA>UU(4w Mq(q0+A @>P QA-zUq 4X[uA 1@>P 4(P (4^(P>X[u>4@ `>X @>P ?(zVU'P(4w TXAw>"XPVAY M1V+44 @X>M `>X @>P <>">XM"&P@Xw(4w ^( M>X4>4 j+MA>4 w>u>4 ,$wUq <50 $q )\qyq.2E2 7 pp )yCE.Y <QA<Uq pp .2E2Y yy\ _yy*]sqpMA >X4 `>MAXTTA>P Q+[u$>Pu+UA AP1A^ hXA"XPV(4w @>M QA-zUq 4X[uA +(zVU'P`+PY M1XMA 4+[u @>4 S>w>U4 @>P 1`W>VAX$>4 <>">XMU+MA ,5>MAMA>UU(4wMU+MAs ^( >4AM[u>X@>4,Mq 6X4zq 6QAq ?4Tq yE.Y EG)sY z&P MA>(>P`>wP&4@>4@> h>PVT+U> AP'wA @+4+[u @+M5? @X> <>">XMU+MAqd"U;" kDAW>\"hPhP">>M;Yj%H>w>4 @>P (4A>PM[uX>@UX[u>4 w>M>A^UX[u>4 S>w>U(4tw>4 z&P @X> 6X4V(4zAM+PA>4 @+Pz @+M 5? @X> 5P+w> @>P B(1P@4(4w ^( >X4>P 6X4tV(4zAM+PA 4X[uA 1zz>4U+MM>4 (4@ M[uUX[uA i6X4V&4zA>g +4M>A^>4 ,wU? )R=P@S=YQA`n`q .2E:CE2Y )yx _)y:]I +? Q[uUqt01UMAq 53 $q EqEq.2E: 7 pp .*:t.x\CE*Y653 .2E:Y y)*Y PVPqsq6X4>4 Q14@>Pz+UU `>AP+z <50 $q ).q.)q.2GE 7 Jppp S )GCG) ,<QA<Uq pp .2GGY )xxsZ9X> 64AM[uq ^"XM[u>4 ^">X X4 <>AP+[uA V1TT>4@>4 6X4V(4zAM+PA>4 ,^< 3>">Pt`>`>APX>` (4@ J(Js "+P 1u4> W>@> <>@>(A(4w z&P @X> 0/u> @>P 6QAq @>M `>APqJBY ">XU @X> 6QAq 1u4>uX4 +(z \ 9h z>MA^(M>A^>4 "+P ,@X> ?PA @>P 6X4V(4zAMt>PTXAAU(4w "+P 1zz>4`+P `>@>(A(4wMU1MY &`>P 3>"QAq "+P 4X[uA ^( >4AM[u>X@>4sq

6n <;WA;Y 3 *M <'hn 3%_"ih5;>U&W" BMi"&W;M;Y K7; 1U;?L;\P";

I&WiU\PPM=% X=P3=RY QA>(>PP>[uAY .q ?(zUq <>PUX4 .2)xI %NRR=4=4Y j>+MX4w 7 "XPAM[u+zAUXt[u>M 6Xw>4A(T 1@>P f(A^(4wMP>[uAk << .2G.Y y*yI K":>;=R>Y QA>(>PzU([uA (4@ QA>(>PtzU([uA`>V'T-z(4w $14 <P&4X4w `XM <P+4@AY QA(H .2G)Y )y:I !R1Q=Y 9X> MA>(>PP>[uAUX[u><>(PA>XU(4w @>P 3>"X44$>PA>XU(4w X4 b>PM14>4w>M>UUM[u+zA>4 `>X M[u>4V">XM> >Pz1Uw>4@>PB(">4@(4w >X4>P <>A>XUXw(4w ,ppsY 9QAS .2G*Y E))I C"1RU@SY 9+M QA>(>PP>[uA +UM O>XU @>P3>M+TAP>[uAM1P@4(4w (4@ @X> S>[uAM-P>[u(4w @>M <(4@>MzX4+4^u1zMY 9QAS .2GyY yExIB1MM=Y 3P(4@M'A^> @>P ->PM/4UX[u>4 MA>(>PUX[u>4 B(P>[u4(4w $14 6X4V&4zA>4 (4@ ?`t^(wM-1MA>4 X44>Pu+U` @>M ?4w>u/PXw>4$>P`+4@>MY X4Z B1MM= ,0PMwqs 5+TXUX>4$>PAP'w> (4@p4@X$X@(+U`>MA>(>P(4wY Q[uPXzA>4 ^(T /MA>PP>X[uXM[u>4 ?`w+`>4P>[uAY <@q .)Y HX>4 .2GEY. zzqI A@8QU>2Y iJ'A>P (4@ Q/u4>g 7 h/wUX[uV>XA>4 (4@ 3P>4^>4 @>P 6X4V1TT>4M$>PtU+w>P(4w ^"XM[u>4 6UA>P4 (4@ lX4@>P4Y QA`n`q .2GyCGEY .x2I GL A@8QU>2Y <>T>PV(4w>4

g N ?4Tq 22 ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

Page 73: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

&`>P @>4 fX>v`P+([u +4 S>[uA>4 +UM 6X4V(4zAMm(>UU>Y 5S .2GGY xyGI ,UMS=Y L`>PAP+w(4w$14 6X4V(4zAMm(>UU>4Y QA(H .2GGY )2*I B"1M"@8Y ?(v>4MA>(>PP>[uAUX[u> HXPV(4w>4 @>PQA>(>PP>z1PTw>M>A^>Y n`5QAS .2GGCG:Y x)xI )=UP=42Y S>[uAMA+AM'[uUX[u> ?M->VA> @>PL`>PAP+w(4w $14 6X4V(4zAMm(>UU>4Y 9QAn3 . ,.2G2sY .x.I Y4OWY L`>PAP+w(4w $14 6X4tV(4zAMm(>UU>4 @(P[u <>A>XUXw(4w +4 >X4>P 5+TXUX>4->PM14>4w>M>UUM[u+zAY X4M`>M14@>P> @X>?4w>T>MM>4u>XA @>P 3>"X44$>PA>XU(4wY 9QAn3 . ,.2G2sY 2GIF=UP@S=Y BX$XUP>[uAUX[u> J1PtzP+w>4 `>X @>P >X4V1TT>4MA>(>PUX[u>4 L`>PAP+w(4w $14 6X4V(4zAMm(>UU>4 +(M @>P QX[uA@>M BX$XUP>[uAU>PMY 9QAn3 . ,.2G2sY E2I C8URUMO.3SUY h/wUX[uV>XA>4 (4@ 3P>4^>4 @>P 6X4tV(4zAM$>PU+w>P(4w @(P[u <>MA>UU(4w >X4>M fX>v`P+([uM +4 $>PTX>A>A>4 Q+[u>4Y $>P^X4MtUX[u>4 51P@>P(4w>4 (4@ H>PA-+-X>P>4Y QA(H .2G2Y ..*I C8URUMO.SUY QA(H .2G2Y .2yIB1MM=Y h/wUX[uV>XA>4 (4@ 3P>4^>4 @>P L`>PAP+w(4w $14 6X4V(4zAMm(>UU>4 +UM bP1`U>T@>P B(P>[u4(4wY 9QAn3 . ,.2G2sY GI GL A@8QU>2Y h/wUX[uV>XA>4 (4@ 3P>4^>4 @>P L`>PAP+tw(4w $14 6X4V(4zAMm(>UU>4 $14 6UA>P4 +(z lX4@>PY 9QAn3 .,.2G2sY x.I *=RP=4Y ?VA(>UU>5P+w>4 +(M @>T 6PAP+wMA>(>PP>[uA (4A>P `>M14@>P>P <>P&[VMX[uAXw(4w @>P MA>(>PUX[u>4bP1`U>T> @>M fX>v`P+([uMY QAl14wS>-q .2G2Y 22I '"33=4Q=J=4Y 9X> L`>PAP+w(4w $146X4V(4zAMm(>UU>4 ^"XM[u>4 4+u>MA>u>4@>4 b>PM14>4Y QA(H .2G2Y )\2I AN;;UP:Y h/wUX[utV>XA>4 (4@ 3P>4^>4 >X4>P J>PU+w>P(4w $14 6X4V&4zA>4 +(z @X> z1Uw>4@> 3>4>P+AX14YQA`n`q .2G:CG2Y *\.I X""3Y bP+~XM4+u> 0X4">XM> ^(P L`>PAP+w(4w $14 6X4V(4zAMm(>UU>4(4@ 6X4V(4zAM$>PA>XU(4w XT z+TXUX'P>4 <>P>X[uY 9QABC? .2G2Y .:I )=U33=Y 0+4@>UM`XU+4^SX4 @>P SM-Pq @>M <50Y << .2:\Y E*GI F=9Q=4Y 9X> u/[uMAPX[uA>PUX[u> S>[uAM-P>[u(4w ^(5+TXUX>4->PM14>4w>M>UUM[u+zA XT 6X4V1TT>4MA>(>PP>[uAY QA`n`q .2G2C:\Y .E*I )O4>=.UPYB(T 4>(>4 fX>v`P+([u>PU+vY QAl14wPS>-q .2:.Y .xGI X122=4Y B(P MA>(>PUX[u>4 <>u+4@tU(4w $14 f(A^(4wMP>[uA>4 +4 $>PTX>A>A>4 3P(4@MA&[V>4Y 9QAB .2:.Y xGI GU22Q"PPY J>Pt'(v>P(4w $14 ?4A>XU>4 TXA 3>"X44+4M-P&[u>4 t <>MA>(>P(4w @>M l+-XA+U$>PT/w>4MY9QAS .2:.Y y::I CR0@S=W"1QY b>PM/4UX[u> B(P>[u4(4w $14 6X4V&4zA>4 +(M J>PTX>A(4w(4@ J>P-+[uA(4w `>X @X4wUX[u>4 (4@ 1`UXw+A1PXM[u>4 f(A^(4wMP>[uA>4Y 5S .2:.Y .:.IBN9R=4Y fX>v`P+([u (4@ O+A`>MA+4@ @>P 6X4V(4zAM>P^X>U(4w t 6X4> 6P"X@>P(4w +(z @X>?(Mz&uP(4w>4 0(AA>PM X4 9QAB .2:.Y xG ^( @>4 <50tNPA>XU>4 $1T .2:\t\yt.* Jppp SE*CG2 t Jppp S GyCG2 (4@ Jppp S .):CG:Y 9QAB .2:.Y )GxI *=RP=4Y ?VA(>UU> 5P+w>4 @>M6X4V1TT>4MA>(>PP>[uAMY QA`n`q .2:\C:.Y *:yI +L A@8QU>2Y Q(`W>VAX$> B(P>[u4(4w $146X4V&4zA>4Y QA`n`q .2:\C:.Y ..yI )U=4:"P3Y L`>PU>w(4w>4 ^(P B(P>[u4(4w U+A>4A>P 6X4tV&4zA> XT 6X4V1TT>4MA>(>PP>[uAY 5S .2:)Y y)yI )U=4:"P3CA2O@SUP:=4Y B(T 6X4V1TtT>4M`>wPXzz (4@ ^(P ->PM/4UX[u>4 B(P>[u4(4w $14 6X4V&4zA>4 XT 6X4V1TT>4MA>(>PtP>[uAY 5S .2:)Y .Y )yI YU=3S=Y 9X> dP@4(4wMz(4VAX14 @>M BX$XUP>[uAM z&P @X> MA>(>PUX[u>B(P>[u4(4wY 9QAS .2:)Y xG:I ,U=>2S=Y 9+PU>u4M^X4M>4 +UM <>APX>`M+(Mw+`>4Y 5S .2:)Y*x)I )"J=4Y B(T Q}MA>Tw>@+4V>4 @>M @>(AM[u>4 6X4V1TT>4MA>(>PP>[uAMY 5S .2:*Y .\yIA@8OR2HY 9X> >X4V1TT>4MA>(>PP>[uAUX[u> <>u+4@U(4w @>M fX>v`P+([uM +(M @>P QX[uA @>M<(4@>MzX4+4^u1zMY 5S .2:*Y yG*I A2">U=Y 9X> ->PM/4UX[u> B(P>[u4(4w $14 6X4V&4zA>4Y<>PUX4 .2:*I 'OR;;7%U=M=PW4O@SY 9>P J1P`>u+UAM4X>v`P+([u X4 @>P 4>(>P>4 S>[uAM-P>t[u(4w @>M <50 ,psY 9QAS .2:*Y )y\I )U=4:"P3Y L`>PU>w(4w>4 ^(P ->PM14>UU>4 B(P>[u4(4w$14 <>APX>`M+(Mw+`>4 (4@ H>P`(4wMV1MA>4Y 5S .2:xY )2GI IO22S=Y H>PA-+-X>Ptb>4MX14Mtw>M[u'zA> (4A>P 4+u>4 ?4w>u/PXw>4 ^(P J>PU+w>P(4w $14 6X4V(4zAMm(>UU>4Y 9< .2:xY .y2I'UMM=PW=@SY 6X4V&4zA>^(P>[u4(4w `>X 5+TXUX>4(4A>P4>uT>4Y 9XMMq h&4[u>4 .2:xI )"J7=4Y 9>P QA(z>4`+( @>M QA>(>PA+A`>MA+4@>MY 5S .2:yY **:I )U=4:"P3C'"3Q=4Y B(T O+At`>MA+4@ @>P <>MA>(>P(4w (4@ ^(T j>XMA(4wMz'uXwV>XAM`>wPXzz X4 @>P 6X4V1TT>4MA>(>PY5S .2:yY yGI EU=Q"PPY f(A^(4wMP>[uA>Y X4M`>M14@>P> fX>v`P+([uY `>X 6X4V&4zA>4 +(MJ>PTX>A(4w (4@ J>P-+[uA(4w (4@ +(M l+-XA+U$>PT/w>4Y p4MAq 5(QAq <PX>z )y.Y <144 .2:yI'"3Q=4Y 9X> B(P>[u4(4w $14 6X4V&4zA>4 `>X @>P (4>4Aw>UAUX[u>4 L`>PAP+w(4w $14 <>tAPX>`M$>PT/w>4 @(P[u 6P`z+UU (4@ Q[u>4V(4wY l/U4 .2:yI )U=4:"P3Y B(T bP1`U>T @>P?z?t<>P>[uAXw(4w `>X >4Aw>UAUX[u>4 (4@ (4>4Aw>UAUX[u>4 f(A^(4wM&`>PU+MM(4w>4 (4@ ^(TbP1`U>T @>P 64A4+uT> ^(4'[uMA (4>4Aw>UAUX[u &`>PU+MM>4>P (4@ @+44 ^(P&[Vw>TX>A>A>PHXPAM[u+zAMw&A>P @>M <>APX>`M$>PT/w>4MY 5S .2:EY *EyI )O4>=.UPY B(P>[u4(4w $14 6X4tV&4zA>4 (4@ ?z?t<>z(w4XM `>X f(A^(4w zP>T@>P HXPAM[u+zAMw&A>Pk 9QAB .2:EY yyI %NR7R=4=4Y 0+4@>UMP>[uA (4@ QA>(>PP>[uA 7 6X4u>XA @>P S>[uAM1P@4(4wk QA(H .2::Y )\*I G=87Q"PPY 9+M iHXPAM[u+zA>4 +(z w>T>X4M+T> S>[u4(4wg XT QA>(>PP>[uAY QA>(QA(@q .2::Y**)I GO4U2HY 6X4V1TT>4MA>(>PP>[uAY 0>X@>U`>Pw .2::I BO>UPY 9XM+wX1Y 9XMV14A (4@9+T4(T XT 6QAS>[uAY l/U4 .2::I BN>>=4Y b>PM/4UX[u> B(P>[u4(4w (4@ M+[uUX[u> a(+tUXzX^X>P(4w $14 6X4V&4zA>4 @>P OP>(u+4@M[u+zAY 9< .2::Y .2yI A2=UPW=4:Y B(P 5P+w> @>P6X4V(4zAMm(>UU> (4@ XuP>P B(P>[u4(4wY 9QAB .2::Y *.yI '"33=4Q=J=4Y B(T <>MA>(>t

1 G*

;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w J1P ?4Tq .\\ g N

Page 74: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 Gx ^Hc=:

P(4wMw>w>4MA+4@ @>P 6X4V&4zA> +(M l+-XA+U$>PT/w>4Y QA(H .2::Y ):*I 'OR;;7%U=M=P7W4O@SY 0+4@>U4 z&P zP>T@> S>[u4(4w XT 6X4V1TT>4MA>(>PP>[uAY X4 IPOWW=7I=1SCIR=UPCFO-2=4 ,0PMwqsY 0+4@>UMP>[uA (4@ QA>(>PP>[uAY 5Q 3>1Pw 9/UU>P>PY 9&MM>[email protected]::Y GyGI G=W=4;UP:=4Y 9X> >X4V1TT>4MA>(>PUX[u>4 51Uw>4 @>P L`>PAP+w(4w $14 6Pt">P`M>X44+uT>+4M-P&[u>4Y h&4[u>4 .2:2I FU=P=42Y <XU+4^X>P(4w zP>T@>P HXPAM[u+zAMtw&A>PY <<l 5q .*Y **yy ,*q.q2\sI A=UWOR>Y 9>P O+A`>MA+4@ @>P 6X44+uT>4>P^X>U(4w (4A>P`>M14@>P>P <>P&[VMX[uAXw(4w @>P 6X4V&4zA> +(M l+-XA+U$>PT/w>4Y QA(H .22\Y .EyI A2=P7:=RY 9X> ->PM/4UX[u> B(P>[u4(4w $14 HXPAM[u+zAMw&A>P4 XT 6X4V1TT>4MA>(>PP>[uAYSu>X4z>U@>4 .22\I A2OWW=Y pMA @>P h+vw>`UX[uV>XAMwP(4@M+A^ `>X @>P B(P>[u4(4w @>M "XPAtM[u+zAUX[u>4 6Xw>4A(TM +4">4@`+PkY << .22\Y y.:I G"P:CA==4Y 9X> ->PM/4UX[u> B(P>[ut4(4w $14 6X4V&4zA>4 `>X OP>(u+4@$>Pu'UA4XMM>4Y 5S .22)Y E*GI IRUP:=4Y 9PXAA+(z">4t@(4w>4 +UM H>P`(4wMV1MA>4 @>M QA>(>P-zUX[uAXw>4k B(P M(`W>VAX$>4 B(P>[u4(4w $14H>P`(4wMV1MA>4 XT 6X4V1TT>4MA>(>PP>[uA 4+[u h+vw+`> @>M j>XMA(4wMz'uXwV>XAM-PX4t^X-MY 5P+4Vz(PA +qhq .22EI B"1M"@8Y 9X> 5P+w> @>P B(P>[u4(4w XT QA>(>PP>[uA +UM bP1t`U>T @>P O+A`>MA+4@M$>P"XPVUX[u(4wY X4 )1>>= (+q ,0PMwqsY 5Q z&P 0>X4PX[u <>XMM>Y 9&MtM>U@1Pz .22GY x\*I !U3@8=4Y i5+VAXM[u>MgY iJ>P@>[VA>Mg (4@ @X> M(`W>VAX$> B(P>[u4(4w$14 6X4V&4zA>4Y 5S .22:Y :.*I !U3@8=4Y B(P>[u4(4wY B(wPXzzY 9(P[uwPXzz 7 ?M->VA> >X4>P3P(4@zP+w> @>M QA>(>PP>[uAMY 5S )\\.Y .IJ>Pu+4@U(4w>4 @>M .yq cMA>PP>X[uXM[u>4 n(PXMtA>4A+w>MZ 6X4V&4zA>^(P>[u4(4w XT 6X4V1TT>4t (q l/P->PM[u+zAMA>(>PP>[uAY 3(A+[uA>4$14 FL ,"PH=4Y HX>4 )\\*Y S>z>P+A> $14 !U3@8=4" Y"33P=4Y GO1SO2" (4@ $O4PY HX>4)\\xI FNPS=QNRR=4Y 9X> B(P>[u4(4w @>P L`>PM[u(MM>X4V&4zA> `>X b>PM14>4w>M>UUM[u+ztA>4Y 5P+4Vz(PA +qhq )\\yI F13UR" Q-X>UP'(T> @>M @>(AM[u>4 3>M>A^w>`>PM `>X @>P J>Ptu&A(4w wP>4^&`>PM[uP>XA>4@>P QA>(>P(Tw>u(4wY SpH )\\EY ):GI +P>4=3=PY 3P(4@M'A^UXt[u> 3P(4@zP>Xu>XAMV1T-+AX`XUXA'A @>M K . ?QA3 @>zX4X>PA wU>X[u^>XAXw 5P>XP'(T> @>M <50Y@>MM>4 3P(4@zP>Xu>XAM"X@PXwV>XA &`>P K . ?`Mq * Q+A^ 2 ?QA3 uX4+(M z>MA^(MA>UU>4Y pQAS)\.\Y ):2I #P:RU3@8Y 6X4Xw> Q[uU(MMz1Uw>P(4w>4 ^(P 3P(4@zP>Xu>XAMV1T-+AX`XUXA'A @>M K .?QA3Y pQAS )\.\Y .*2I X""4Q"PP? HXPVM+TV>XAY S>[uAT'vXwV>XAY <>@>(A(4w (4@ f1A">4t@XwV>XA @>P 0X4^(P>[u4(4wM`>MA>(>P(4w XT ?QA3Y pQAS )\..Y yEyI B"[email protected] bPX4^X-X>4@>P 6X4V&4zA>>PTXAAU(4w 7 Q(`W>VAMA>(>P-PX4^X-Y 9QAn3 *x ,)\..sY *yI A@8"1QW14:Y p4A>P4+tAX14+U>M QA>(>PP>[uAY *q ?(zUq l/U4 )\..I I=33R=4CAM=P:=RY ;u>[VUXMA> -1A>4^X>UU 6NtP>[uAMt"X@PXw>P f1PT>4 @>M @>(AM[u>4 @XP>VA>4 QA>(>PP>[uAMY 9< )\.)Y <>XU fPq ) ^( 0>zA xY **qQ[uPXzAA(T ^(P B(P>[u4(4w `>X fX>v`P+([u Mq ?4Tq )\.Y ^(P B(P>[u4(4w `>X S>[uAM4+[utz1Uw> Mq ?4Tq .y2q

fn .iM;#>"Y";#" <h2"?P" #"i BMi"&W;M;Y

3n f;WA>P$ ."Y";hPA;# M;# IM'@"?P #"i BMi"&W;M;Y

f;WA>P #"i BMi"&W;M;Y% 9X> 5P+w> @>P B(P>[u4(4w `>APXzzA @>4 B(M+TT>4tu+4w ^"XM[u>4 M(`W>VAX$>T (4@ 1`W>VAX$>T 6QAO+A`>MA+4@ ,Mq ?4Tq .Gsq 6Mw>uA (T @X> M1wq ->PM/4UX[u> B(P>[u4(4w ,Mq ?4Tq ..*sY @uq (T 5>MAMA>UU(4w@>P b>PM14Y @X> @X> 6X4V&4zA> XQ@q ?`Mq . Q+A^ . i>P^X>UAg ,Mq ?4Tq ..:Y .)ysq9+M XMA @X>W>4Xw> b>PM14Y @X> @X> j>XMA(4w `>"XPVAY @(P[u @X> @>P O+A`>MA+4@ @>P6X4V&4zA>>P^X>U(4w XQ@q KK .*7)x $>P"XPVUX[uA "XP@ ,Mq ?4Tq .)ysY @uq @X> &`>P@X> j>XMA(4wM>PMA>UU(4w @XM-14X>P>4 V+44 ,Mq ?4Tq .*\Y .*)sq B( @>T z&P @X>B(P>[u4(4w T+vw>`>4@>4 B>XA-(4VAY X4M`>Mq `>X b>PM14>4">[uM>U "'uP>4@ @>Pj>XMA(4wM`>^X>u(4wY Mq ?4Tq .**q."Y";hPA;# #"i BMi"&W;M;Y V/44>4 6X4V&4zA> 1@>P 6X44+uT>4 `^"q ?(Mtw+`>4 M>X4 ,Mq ?4Tq .*y zzqsI ^(P M1wq Q(PP1w+AX14 $14 6X44+uT>4 Mq ?4Tq .*:I^(P <>@>(A(4w @>P J>PT/w>4M^(P>[u4(4w z&P @X> 6X4V&4zA>^(P>[u4(4w Mq?4Tq .x) zzq ,X4M`>Mq &`>P "XPAM[u+zAUX[u>M 6Xw>4A(TsI ^(P J>Pz&w(4w &`>P >Pt^X>UA> 6X4V&4zA> Mq ?4Tq .y\I &`>P V&4zAXw> 6X4V&4zA> Mq ?4Tq .y.Y &`>P >X4>6X4V(4zAMm(>UU> Mq ?4Tq .y)I &`>P B(P>[u4(4w `>X fX>v`P+([u (4@ +4@>P>4f(A^(4wMP>[uA>4 Mq ?4Tq )\. zzqI ?<; @>P B(P>[u4(4w Mq ?4Tq *x\q

g N ?4Tq .\\ ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

.\\

Page 75: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

BMi"&W;M;YhhM'@"?P XMA @>P QA-zUq ,Mq ?4Tq .y:sI &`>P S>[uAM4+[uz1Uw> Mq?4Tq .y2 zzqI &`>P w>T>X4M[u+zAUX[u> 6X4V&4zA>>P^X>U(4w Mq ?4Tq .Ey zzqI &`>PB(P>[u4(4w `>X p4A>P>MM>4wU>X[uU+(z Mq ?4Tq .G\ zzqI &`>P <>@>(A(4w @>M 3&A>PtMA+4@M Mq ?4Tq .:\ zzq

Nn J"&WPh";P/U&?>M;Y #"i BMi"&W;M;YhYiM;#h(P*"

9X> ->PM/4UX[u> B(P>[u4(4w $14 6X4V&4zA>4 "(P@> (PM-P&4wUX[u X4 SM-Pq (4@Q[uPXzAA(T @+4+[u >4AM[uX>@>4Y ">P ip4u+`>P >X4>P 6X4V(4zAMm(>UU>g "+PY "1`>X@X> 6X4V(4zAMm(>UU> ,^( @X>M>T <>wPXzz Mq ?4Tq GEs +UM @X4wUX[u>M S>[uA +4w>M>tu>4 "(P@>q 9X>M `>@X4wA> @X> <>(PA>XU(4w @>P B(P>[u4(4wMzP+w> 4+[u @>T ^X$XUtP>[uAUX[u>4 (4@ "XPAM[u+zAUX[u>4 6Xw>4A(T ,$wUq f+[u">XM> `>X )U=4:"P3CA2O7@SUP:=4Y 5S .2:)Y )y _):]I ^(U>A^A 41[u %NRR=4=4Y QA(H .2::Y )\*sq f+[uu>(A> "1uU +UUw>T>X4>P h>X4(4w X4 SM-Pq (4@ Q[uPXzAA(T wXUAZ

i6P^X>UA ">P@>4 @X> 6X4V&4zA> $14 @>TW>4Xw>4Y @>P @>4 6X4V&4zA>A+A`>MA+4@ >Pz&UUAqg,,UMS=Y QA(H .2GGY )2* _)2:]I !U3@8=4" 5S .22:Y :.* ,:.: zqsI X@Q +([u <50 $q .*qyq.2:\ 7 Jppp S E*CG2Y <QA<Uq pp .2:.Y )2yI $q )Gq.q.22* 7 pF S )E2C:GY <QA<Uq pp .22xYE.ysq

l14VP>AXMX>PA "(P@> @X>M> ?(zz+MM(4w $1P +UU>T $14 B1MM= ,9QAn3 .Y G zzqI Mq(qsq8"#"MPM;Yh/A;#"> U= I&WiU\PPM=% p4 >X4>P wP(4@U>w>4@>4 N4A>PM([u(4w @>P5P+w> @>P ->PM/4UX[u>4 B(P>[u4(4w V+T B1MM= .2GG ^( @>P j/M(4wY @+MM 6X4tV&4zA> @>TW>4Xw>4 ^(^(P>[u4>4 MX4@Y @>P

i&`>P @X> j>XMA(4wM>PMA>UU(4w @XM-14X>P>4 V+44Y @uq @X> h/wUX[uV>XA u+AY h+PVA[u+4[>4^( 4(A^>4Y j>XMA(4w>4 ^( $+PXX>P>4Y XT 6~AP>Tz+UU +([u ^( $>P">Xw>P4Y X4@>T >P M>X4>O'AXwV>XA >X4MA>UUAY l+-XA+U ^(P&[V^X>uAY hX>A$>Pu'UA4XMM> V&4@XwA >A[qg ,B1MM=Y 9QAn3 .YG _.:] (4A>P <>P(z(4w +(z GL A@8QU>2Y QA`n`q .2GyCGEY .Exsq

9X> ?(zz+MM(4w $14 B1MM= MAX>v XT Q[uPXzAA(T +(z `P>XA> B(MAXTT(4wqJwUq C8URUMO.3SUY QA(H .2G2Y ..*I K"SOWY QA>(>P4 $1T 6X4V1TT>4 pY QA(AAw+PA .2:\IGL A@8QU>2Y QA`n`q .2:\C:.Y ..y ,.)\sI )O4>=.UPY QAl14wPS>-q .2:.Y .xG ,.x:sI )U=47:"P3CA2O@SUP:=4Y 5S .2:)Y )y ,*.sI GL A@8QU>2Y 9QAn3 .Y x. ,xEsI $wUq +([u G"P:CA==4Y 5S .22)Y E*G ,E*:sq

lPXAXMX>PA "(P@> @+44 W>@1[uY @+MM B1MM= $14 @>P 9XM-1MXAX14M`>z(w4XM &`>P @X>i6X4V(4zAMm(>UU>g M-PX[uAY >X4 <>wPXzzY @>P >`>4z+UUM 4X[uA w>VU'PA XMA (4@ (4A>PtM[uX>@UX[u $>PMA+4@>4 "XP@ ,Mq ?4Tq GEsq 9X> J>P">4@(4w @>M <>wPXzzM i6X4tV(4zAMm(>UU>g "(P@> $14 B1MM= +([u @+uX4w>u>4@ -P'^XMX>PAY @+MM ip4u+`>P>X4>P 6X4V(4zAMm(>UU>g @+M iB(P>[u4(4wMM(`W>VA @>P 6X4V&4zA> XMAg ,B1MM=Y9QAn3 .Y G _*2]s (4@ @+MM (4A>P i6X4V(4zAMm(>UU>g @X> j>XMA(4wM>PMA>UU(4w ^($>PMA>u>4 XMA ,B1MM=Y 9QAn3 .Y G _.2]I >`>4M1 u+`>4 GL A@8QU>2Y QA`n`q.2:\C:.Y ..y zzq (4@ K"SOWY QA>(>P4 $1T 6X4V1TT>4 pY .2:\Y .\x 54q y B1MM=$>PMA+4@>4sq Q-'A>P "(P@> @X> 6X4V&4zA>^(P>[u4(4w 1u4> J>P">4@(4w @>M <>twPXzzM 6X4V(4zAMm(>UU> +(M @>T 3>M>A^ +`w>U>XA>A ,M1 @X> <50tSM-Pq Mq(qI )U=47:"P3CA2O@SUP:=4Y 5S .2:)Y . zzq (4@ )y zzqI A2">U=Y 9X> ->PM/4UX[u> B(P>[u4(4w$14 6X4V&4zA>4Y .2:*Y )xI F=9Q=4Y QA`n`q .2G2C:\Y .Ey zqI '"R2=4Y << .2:*Y..y.sq 9>P ?4M+A^-(4VA z&P @X> ->PM/4UX[u> B(P>[u4(4w $14 6X4V&4zA>4 XMA M>XA@>P wP(4@U>w>4@>4 ?P`>XA $14 B1MM= 4(4T>uP @X> A+AM'[uUX[u> <>u>PPM[u(4w@>M J1Pw+4wM @>P j>XMA(4wM>PMA>UU(4w ,M1 K"SOWY 6X4V1TT>4MA>(>PP>[uAY xq ?(zUq)\\:Y S4q ..:sq 9+M ^X$XUP>[uAUX[u> 1@>P "XPAM[u+zAUX[u> 6Xw>4A(T XMA z&P @X> ->PtM/4UX[u> B(P>[u4(4w 4X[uA $14 >4AM[u>X@>4@>P <>@>(A(4w ,Mq ?4Tq .x)sq1;P/U&?>M;Y U; #"i J"&WPh2i"&WM;Y% 9X> 51PT(UX>P(4wY @+MM 6X4V&4zA> $14@>TW>4Xw>4 >P^X>UA ">P@>4Y @>P @>4 6X4V&4zA>A+A`>MA+4@ >Pz&UUAY zX4@>A MX[u M>XA?4z+4w @>P :\ >P n+uP> +([u ^(4>uT>4@ X4 @>P <50tSM-Pq ,$wUq <50 $q .*qyq

1 Gy

pq 3P(4@U>w>4@> ?M->VA> ?4Tq .\\7.\. g N

.\.

Page 76: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 GE ^Hc=:

.2:\ 7 Jppp S E*CG2Y <QA<Uq .2:.Y )2yI $q .*qyq.2:\ 7 Jppp S GyCG2Y <QA<Uq

.2:.Y )2GI $q .*qyq.2:\ 7 Jppp S .):CG:Y <QA<Uq .2:.Y )22I $q 2q*q.2:) 7 Jppp S

.E\C:.Y <QA<Uq .2:)Y yx\I $q .xq..q.2G2 7 p S .)*CGEY <QA<Uq .2:\Y x*)sq <>MA'tAXwA "(P@> @X>M> SM-Pq @(P[u @>4 <>M[uUq @>M 3P1v>4 Q>4+AM $q )2q..q.2:) ,3PQ.C:.Y <QA<Uq pp .2:*Y )G)sZ

if+[u @>P 4>(>P>4 SM-Pq @>M Jpppq Q>4+AMY @>P MX[u @>P 3P1v> Q>4+A +4M[uUX>vAY MX4@6X4V&4zA> @>TW>4Xw>4 ^(^(P>[u4>4Y @>P @>4 O+A`>MA+4@ @>P 6P^X>U(4w @>P 6X4V&4zA>>Pz&UUAqg

=u4UX[u +([u <50 $q )yqEq.2:x ,3PQ xC:)Y <QA<Uq pp .2:xY Gy. _GE)]sZid` @X> 3>M>UUM[u+zA>P >X4>P b>PM3>Mq 6X4V&4zA> @>P 6X4V(4zAM+PA 6X4V&4zA> +(M 3>t">P`>`>APX>` `>^1w>4 u+`>4 ,K ) ?`Mq . 6QA3 .2E:s 7 R>P^X>U>4e ,K ) ?`Mq . Q+A^ .6QA3 .2:xs 7Y u'4wA $14 >X4>P O+A`>MA+4@M$>P"XPVUX[u(4w @>M K .y 6QA3 +`qg

?([u @>T <>M[uUq @>M 3P1v>4 Q>4+AM ^(P J>P>P`UX[uV>XA $14 J>PU(MA$1PAP'w>4,<50 $q .Gq.)q)\\G 7 3PQ )C\xY <QA<Uq pp )\\:Y E\:s UX>wA @X>M> ?(zz+MM(4w >PtMX[uAUX[u ^(wP(4@>q 9+4+[u XMA @X> >X4^>U4> 4+A&PUX[u> b>PM14 @+M B(P>[u4(4wMtM(`W>VA @>P $14 XuP >P^X>UA>4 6X4V&4zA>q

6X4MA">XU>4 zP>Xq

On 8"#"MPM;Y #"i BMi"&W;M;Y

9X> B(P>[u4(4w $14 6X4V&4zA>4 `>XT QA-zUq `>"XPVA >X4> J>PV4&-z(4w ^"XtM[u>4 QA>(>PM(`W>VA ,QA-zUqs (4@ QA>(>P1`W>VA ,Mq ?4Tq ..*sI MX> z&uPA ^(P -P1twP>MMX14M>Pu/u>4@>4 J>PT>uP(4w M>X4>M ^( $>PMA>(>P4@>4 6X4V1TT>4Mq 9+TXA$>P"XPVUX[uA MX[u @>P 3P(4@M+A^ @>P <>MA>(>P(4w 4+[u @>P j>XMA(4wMz'uXwV>XA ,Mq?4Tq ..sqNTw>V>uPA z&uPA @X> -P1wP>MMX14M>Pu/u>4@> HXPV(4w @>P B(P>[u4(4w $14 6X4tV&4zA>4 ^( J>PM([u>4Y 6X4V&4zA> 1@>P XuP> a(>UU> +(z 9PXAA> ^( $>PU+w>P4Y 1u4>MX[u $/UUXw (4@ >4@w&UAXw $14 XuP AP>44>4 ^( T&MM>4q J>PM([u> @X>M>P ?PA zX4@>4MX[u X4M`>Mq X4 ^">X>PU>X 0X4MX[uAZ7 X44>Pu+U` >4w>P 5+TXUX>4`>^X>u(4w>4 @(P[u J>PU+w>P(4w $14 6X4V&4zA>4 +(z

lX4@>P ,Mq(qs (4@7 XT X4A>P4+AX14+U>4 HXPAM[u+zAM$>PV>uP @(P[u J>PU+w>P(4w $14 6X4V&4zA>4 +(z

X4 @>P <(4@>MP>-(`UXV 4X[uA MA-zUq S>[uAMAP'w>P ,M1wq <+MXMw>M>UUM[u+zA>4s X44X>@PXw `>MA>(>P4@>4 QA++A>4 ,M1wq d+M>4U'4@>PsY $wUq 6X4zq 6QAq ?4Tq .)x zzq

1U;?L;\P"K"i>AY"iM;Y U;;"iWA>' #"i 0A=U>U"% hXA @>T H>wz+UU @>P B(M+TtT>4$>P+4U+w(4w TXA lX4@>P4 @(P[u fX[uAXw>PVU'P(4w @>M K )G 6QA3 .2x27.2E.@(P[u @+M <J>Pz3 ,$q *\qEq.2Ex 7 . <$j .Et)yCE)Y <QA<Uq pp .2ExY x::s i"+Pz&P @>4 <>^X>u>P $14 J>PT/w>4M>X4V&4zA>4 @>P H>w ^(T lX4@>PM-UXAAX4w @(P[u?(zA>XU(4w $14 6X4V(4zAMm(>UU>4 >P/zz4>Ag ,!R1Q=Y 9QAS .2G*Y E))sq 9X> 51Uw>"+P >X4> +(Mw>@>u4A> SM-Pq ,$1P +UU>T ^( 5+TXUX>4w>M>UUM[u+zA>4sY @X> @X> J>PtU+w>P(4w $14 6X4V(4zAMm(>UU>4 `>V'T-z>4 "XUUq Q1U[u> h+v4+uT>4 ^(P J>PU+w>tP(4w $14 6X4V&4zA>4 +(z @X> lX4@>P MX4@Z7 ?(z4+uT> @>P lX4@>P X4 >X4> b>PM3>Mq +UM hXA(4A>P4>uT>P ,5+TXUX>4w>M>UUt

M[u+zAsY7 L`>PAP+w(4w @>M 6Xw>4A(TM 1@>P @>P @X4wUX[u>4 f(A^(4wM`>P>[uAXw(4w +T

l+-XA+U$>PT/w>4 ,K )\sY7 J>P'(v>P(4w 1@>P Q[u>4V(4w @>P hX>At 1@>P b+[uAM+[u> +4 @X> lX4@>P ,K ).sq

g N ?4Tq .\.7.\x ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

.\)7.\*

.\x

Page 77: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

9X>M> J>PU+w>P(4wM$>PM([u> U/MA>4 >X4> (Tz+4wP>X[u> SM-Pq ^(P <>wP>4^(4w @X>tM>P J>PU+w>P(4w>4 +(M ,Mq ?4Tq .G\7.Gxs (4@ `>"XPVA>4 >X4> ^(4>uT>4@> bP't^XMX>P(4w @>P z&P @X> B(P>[u4(4w w>UA>4@>4 S>[uAMwP(4@M'A^> ,Mq ?4Tq .\.sq1U;?L;\P"K"i>AY"iM;Y #Mi&W U;P"i;APU7;A>" IP"M"i\>M&WP ,Mq +([u 6X4zq 6QAq?4Tq .)xsZ QX> AP+A `>P>XAM X4 @>P H>XT+P>P S>-(`UXV (4@ @+44 TXA ^(4>uT>4t@>P p4A>P4+AX14+UXMX>P(4w @>P HXPAM[u+zA>4 +([u X4 @>P <(4@>MP>-(`UXV +(zq ?([u@X>M> J>PM([u> U/MA>4 <>wP>4^(4wMT+v4+uT>4 @(P[u J>P"+UA(4wY SM-Pq (4@3>M>A^w>`(4w +(Mq! b6 !md @m=8>dmd FmlH%:=; `>^1w>4 MX[u @X> w>AP1zz>4>4 h+v4+uT>4 +([u +(z@X> ^O `>AP'[uAUX[u> ?(MT+v> +44>uT>4@> l+-XA+UzU([uAq Q1 >PwX4w>4 Jd @>MS>X[uM-P'MX@>4A>4 w>w>4 @X> l+-XA+Ut (4@ QA>(>PzU([uA $q .:qGq.2*. ,S3<Uq p.2*.Y *G*I SQA<Uq p .2*.Y xG*sY Jd @>M S>X[uM-P'MX@>4A>4 &`>P MA>(>PUX[u> 6Ptz+MM(4w `XMu>P 4X[uA $>PMA>(>PA>P H>PA> (4@ &`>P QA>(>P+T4>MAX> $q )*q:q.2*.,S3<Uq p .2*.Y xx2I SQA<Uq p .2*.Y E\\sq 9X> S>X[uMzU([uAMA>(>P "(P@> >X4w>tz&uPA @(P[u @X> xq Jd @>M S>X[uM-P'MX@>4A>4 ^(P QX[u>P(4w $14 HXPAM[u+zA (4@5X4+4^>4 (4@ ^(T Q[u(A^ @>M X44>P>4 5PX>@>4M $q :q.)q.2*. ,S3<Uq p .2*.YG*.sY @X> `>X @>(AM[u>4 S>X[uM+4w>u/PXw>4Y @X> XT p4U+4@ TX4@>MA>4M M>XA @>T*.q.)q.2)G XuP>4 w>"/u4UX[u>4 ?(z>4Au+UA `^"q H1u4MXA^ u+AA>4 (4@ @X>M>4H1u4MXA^ 1@>P w>"/u4UX[u>4 ?(z>4Au+UA 4+[u @>T *.q*q.2*. +(zw+`>4Y )y r@>M MA-zUq J>PT/w>4M +(MT+[uA>Y ">44 @+M MA-zUq J>PT/w>4 T>uP +UM )\\\\\Sh (4@ @+M MA-zUq 6X4V1TT>4 T>uP +UM )\\\\ Sh `>AP(wq 9X> S>X[uMzU([uAtMA>(>P "(P@> 4+[u @>T lPX>w 4X[uA T>uP >Pu1`>4q! b6 !md 5H6!mcdmlH%:=; "+P @X> QA>(>PzU([uA $14 (4A>Pw>1P@4>A>P <>@>(A(4wY M1tU+4w> @X> 9>$XM>4`>"XPAM[u+zA(4w +4uX>UA (4@ @X> 5P>X^&wXwV>XA X4A>P4+AX14+U>PHXPAM[u+zAM`>^X>u(4w>4 >X4w>M[uP'4VA "+Pq! \>cm6%md=$RK# ?(z >X4> ?4zP+w> @>M <(4@>MA+wM $q .)qxq.2E) ,NT@P([V GyY +`t

w>@P([VA X4 ?4Uq y ^(T QA>41wP+zXM[u>4 <>PX[uAs >PwX4w @>P <>Pq @>P <S>wq +4@>4 <O &`>P H>AA`>">P`M$>Pz'UM[u(4w>4Y @X> MX[u +(M QXA^$>PU+w>P(4w>4 X4@+M ?(MU+4@ (4@ @>T ^"XM[u>4MA++AUX[u>4 QA>(>Pw>z'UU> >Pw>`>4 ,<O9P([VMqxC)x.)sq6P >4AuX>UA >X4> 9+PMAq @>P iJ>PM([u> ^(P 6PU+4w(4w $14 QA>(>P$1PA>XU>4gY&`>P i`>MA>u>4@> Q[uP+4V>4 w>w>4 @X> 6PU+4w(4w $14 QA>(>P$1PA>XU>4g (4@&`>P @X> ih/wUX[uV>XA>4 ^(P <>V'T-z(4w @>P @+Pw>MA>UUA>4 bP+VAXV>4gI $1P +UtU>T @>P >PMA> O>XU `P+[uA> XuT @>4 <>X4+T>4 i?TAUX[u>P j>XAz+@>4 z&P @X>QA>(>PzU([uAg >X4 ,Mq K":>;=R>Y QA(H .2G)Y )y:sq

! 2md \>cm6md:>cc -i 0UiMi04MV# 9>P V11P@X4X>PA> j'4@>P>PU+MM `>APq J>PU+w>P(4w$14 6X4V&4zA>4 (4@ J>PT/w>4 X4 M1wq QA>(>P1+M>4U'4@>P $q .xqEq.2Ey 7 d+tM>4>PU+MM ,<QA<Uq pp .2EyY Gxs 7 $>PM([uA>Y h+vMA'`> @+z&P z>MA^(U>w>4Y X4 ">Ut[u>4 5'UU>4 6X4V1TT>4Mt (4@ J>PT/w>4M$>PU+w>P(4w>4 X4 4X>@PXw `>MA>(t>P4@> j'4@>P 4+[u w>UA>4@>T S>[uA MAUq 4X[uA +4^(>PV>44>4 M>X4 M1UUA>4q 9>Pd+M>4>PU+MM MAX>v $X>Uz+[u +(z lPXAXVI zP+wUX[u XMA $1P +UU>T M>X4> w>M>A^UX[u>3P(4@U+w>q QA+AA @X> 3>4>P+UVU+(M>U4 VU+P w>w>4>X4+4@>P +`^(wP>4^>4Y $>Pt"XM[uA> >P @X> 3P>4^>4 ^"XM[u>4 Xu4>4Y $1P +UU>T `>X @>4 M1wq Q[u>X4z'UU>4Y`>X @>4>4 AP1A^ P>[uAUX[u>P (4@ "XPAM[u+zAUX[u>P N4A>PM[uX>@> ^< 4X[uA^"XM[u>4 OP>(u+4@$>Pu'UA4XMM>4 (4@ Q[u>X4w>M[u'zA>4 (4A>PM[uX>@>4 "XP@,B"1M"@8Y ?(v>4MA>(>PP>[uAUX[u> HXPV(4w>4 @>P QA>(>PP>z1PTw>M>A^>Yn`5QAS .2GGCG:Y x)xsq

! 2>c 9HSm6cKmHmdTmcmK( k9EK,j -i Yi4i04NI ,Mq 6X4zq 6QAq ?4Tq .)y zzqsZ 9X> ?4t">4@(4w @>M d+M>4>PU+MM>M `P+[uA> 1zz>4`+P V>X4> `>zPX>@Xw>4@> 6X4@'Tt

1 GG

pq 3P(4@U>w>4@> ?M->VA> ?4Tq .\x g N

Page 78: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 G: ^Hc=:

T(4w @>P QA>(>PzU([uAY M1 @+MM @X> <S>wq @X> L`>P^>(w(4w w>"+44Y @+MM @+Mw>UA>4@> S>[uA ^(P <>V'T-z(4w 4X[uA +(MP>X[uA>q9+M ?QA3 >4Au'UA 4>`>4 S>w>U(4w>4 ^(P 6X4V(4zAM+`wP>4^(4w ,K . ?QA3s(4@ @>P 6P">XA>P(4w @>P `>M[uPq QA-zUq ,KK )Y * ?QA3s +([u +(M@P&[VUX[u> B(tP>[u4(4wM$1PM[uPXzA>4Z K y ?QA3 z&P M1wq ^"XM[u>4w>M[u+UA>A> 3>M>UUM[u+zA>4(4@ K .y ?QA3 z&P +(MU'4@q 5+TXUX>4MAXzA(4w>4q 9+w>w>4 >4Au'UA @X> 0X4t^(P>[u4(4wM`>MA>(>P(4w @>P KK G zzq ?QA3 V>X4> B(P>[u4(4wMP>w>UY M14@>P4>X4> ?(MM[u&AA(4wMzXVAX14 ,Mq ?4Tq .\:sq

! 9H$R %m= .d>Tm6 !md ?Hdm$R6H6T V+44 @X> SM-Pq @>M 6(30 ^( @>4 3P(4@zP>Xtu>XA>4 @>M ?6NJ XTT>P MA'PV>P> <>@>(A(4w >PU+4w>4q Q1 MA>u>4 w>P+@> @X>J1PM[uPXzA>4 @>M ?QA3 (4@ @+TXA +([u @>MM>4 J1PM[uPXzA>4 &`>P @X> 6X4tV&4zA>^(P>[u4(4w (4@ t+`wP>4^(4w +(z @>T >(P1-+P>[uAUX[u>4 bP&zMA+4@,L`>PMX[uA &`>P @X> -1A>4AX>UU >(P1-+P>[uAM"X@PXw>4 f1PT>4 @>M ?QA3 `>XI=33R=4CAM=P:=RY 9< )\.)Y <>XU fPq ) ^( 0>zA xsq 9>P 6(P1-'XM[u> 3>PX[uAMtu1z TXMMA QA>(>P41PT>4 TXA wP>4^&`>PM[uP>XA>4@>T <>^(w +4 @>4 3P(4@tzP>Xu>XA>4 @>M ?6NJ (4@ u+A TXAAU>P">XU> >X4> $>P'MA>UA> 91wT+AXV @>M 6(P1t-'XM[u>4 QA>(>PP>[uAM u>P$1Pw>`P+[uAq pT N4A>P4>uT>4MA>(>PP>[uA MX4@ $1P+UU>T @X> fX>@>PU+MM(4wMzP>Xu>XA (4@ @X> l+-XA+U$>PV>uPMzP>Xu>XA $14 <>@>(tA(4wq pT uX>P X4A>P>MMX>P>4@>4 B(M+TT>4u+4w ">P@>4 TXAwUX>@MA++AUX[u>f1PT>4 XTT>P @+44 >(P1-+P>[uAUX[u P>[uAz>PAXw(4wM-zUX[uAXwY ">44 6X4V&4ztA>^(P>[u4(4w (4@ t+`wP>4^(4w XT wP>4^&`>PM[uP>XA>4@>4 l14A>~A z&P @X>QA-zUq(4w&4MAXw>P w>P>w>UA ">P@>4 +UM XT P>X4>4 p4U+4@Mz+UUq <XMu>P "+P>4 >u>P+4@>P> @>44 B(P>[u4(4wM41PT>4 XT B>4AP(T @>P 9XMV(MMX14q Q1 XMA zP+wtUX[uY 1` @X> 6X4V&4zA>+`wP>4^(4wM41PT @>M K . ?QA3 >X4>P >(P1-+P>[uAtUX[u>4 bP&z(4w MA+4@uX>UA> ,uX>P^( +P>4=3=PY pQAS )\.\Y ):2 zzqI #P:RU3@8YpQAS )\.\Y .*2 zzqsq ?([u @X> >(P1-+P>[uAUX[u>4 <>@>4V>4 w>w>4 @X> 0X4t^(P>[u4(4wM`>MA>(>P(4w w>Tq KK G zzq ?QA3 (4@ XuP> O>XUP>w>U(4w>4 MX4@4+[u "X> $1P 4X[uA +(Mw>P'(TA ,$wUq 4(P X""4Q"PP? pQAS )\..Y yEy zzqsq ?`>P+([u @X> P>w>UP>[uA>4 B(P>[u4(4wM41PT>4 M>U`MA V/44>4 >(P1-+P>[uAUX[u><>@>4V>4 +(MU/M>4q B( bP1`U>T>4 `>X K .y ?QA3 Mq >A"+ @X> f+[u">XM> `>XI=33R=4CAM=P:=RY 9< )\.)Y <>XU fPq ) ^( 0>zA xY **q

6X4MA">XU>4 zP>Xq

Zn .">PM;Yh'"i"U&W #"i BMi"&W;M;YhYiM;#h(P*"

Ao <>>Y"="U;"h *M= 2"ih5;>U&W"; M;# hA&W>U&W"; .">PM;Yh'"i"U&W9+MM 6X4V&4zA> @>TW>4Xw>4 ^(^(P>[u4>4 MX4@Y @>P MX> i>P^X>UAg u+AY wXUA X4 ->PtM/4UX[u>P 0X4MX[uA M1"1uU z&P (4`>M[uPq +UM +([u z&P `>M[uPq QA-zUq (4@ X4 M+[uUXt[u>P 0X4MX[uA z&P +UU> 6X4V(4zAM+PA>4qL`>P K : ?`Mq . lQA3 w>UA>4 @X> B(P>[u4(4wMwP(4@M'A^> +([u z&P lQAbzUX[uAIMX> M>U`MA MX4@ B(P>[u4(4wMM(`W>VA ,@X>M u+A ^( J>PM([u>4 @>P 6X4V(4zAM$>PU+w>tP(4w w>z&uPAY Mq ?4Tq .GxsqB"+P MX4@ b>PM3>Mq ,+4@>PM +UM l+-3>Mqs z&P @X> 6QAq (4@ lQAq V>X4> M>U`MA'4@Xtw>4 QA>(>PM(`W>VA>Y "1uU +`>P MX4@ MX> Q(`W>VA> @>P 6X4V&4zA>>P^X>U(4w (4@ 6X4tV&4zA>>PTXAAU(4wq

<50 $q )yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp .2:xY Gy.I $q )q2q.2:y 7 pJ < y.C:yY <QA<Uq pp.2:EY .\I $q .)q..q.2:y 7 Jppp S *ExC:*Y <QA<Uq pp .2:EY *..I $q yq..q.2:y 7 Jppp S)yGC:\Y <QA<Uq pp .2:EY y*I $q )*q.\q.2:E 7 pJ S *y)C:xY <QA<Uq pp .2::Y .):I $q )yq)q.22. 7 3PQ GC:2Y <QA<Uq pp .22.Y E2.I $q *qyq.22* 7 3PQ *C2)Y <QA<Uq pp .22*Y E.EI

g N ?4Tq .\x7.\G ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

.\y7.\E

.\G

Page 79: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

$q *qGq.22y 7 3PQ .C2*Y <QA<Uq pp .22yY E.GI @+^( G"P: X4 5Q Q[uTX@AY .22*Y )2. zzqI^(M+TT>4z+MM>4@ )U4SY QA>(>PP>[uAY .xq ?(zUq )\..Y S4q ..\. zzq

9X> O+A`>MA+4@M$>P"XPVUX[u(4w @(P[u b>PM3>Mq "XP@ +UM1 4+[u @>T Q}MA>T @>M6QAS>[uAM @>4 3>M>UUM[u+zA>P4 i^(w>P>[u4>Agq

'o BMi"&W;M;Y '"U <Mh>A;#h'"*U"WM;Y";3P(4@M'A^UX[u zX4@>4 `>X ?(MU+4@M`>^X>u(4w>4 @X> +UUw>T>X4>4 3P(4@M'A^> @>P6X4V&4zA>^(P>[u4(4w ?4">4@(4wY @X>M wXUA +([u z&P `>M[uPq (4@ >P">XA>PA`>M[uPq QA-zUq d` 6X4V&4zA> >X4>P b>PM14 4+[u @>T 9<?tQ[u">X^ ^(^(P>[u4>4MX4@Y PX[uA>A MX[u 4+[u @>(AM[u>T QAS>[uA ,<50 $q .:q.)q.2:E 7 p S y)C:*Y<QA<Uq pp .2::Y y))sq<>X 6X4V(4zAM$>PU+w>P(4w>4 V+44 @+M hXMM`P+([uM$>P`1A @>M K x) ?d ^( +`">Xt[u>4@>P B(P>[u4(4w $14 6X4V&4zA>4 (4@ J>PT/w>4 z&uP>4Y M1 X4M`q 4+[u @>PSM-Pq @>M <50 ^(P 6X4V(4zAM$>PU+w>P(4w @(P[u <+MXMw>M>UUM[u+zA>4 ,Mq 6X4zq 6QAq?4Tq .)2sY @X> +UU>P@X4wM TXAAU>P">XU> ">w>4 @>P $1PP+4wXw>4 ?4">4@`+PV>XA @>M?QA3 +4 <>@>(A(4w $>PU1P>4 u+A ,uX>P^( A@8"1QW14:Y p4A>P4+AX14+U>M QA>(>PtP>[uAY *q ?(zUq )\..Y S4q .\q*)I F13UR" SpH )\\EY ):GsqBMi"&W;M;YhK7ih&WiU\P"; U= <IP. hU;#%! P V 9EK,# QX4@ >P">XA>PA `>M[uPq QA-zUq +4 >X4>P `>MAXTTA>4 +(MUq l/P->PtM[u+zAY b>PM14>4 J>P>X4Xw(4w 1@>P J>PT/w>4MT+MM> 1u4> QXA^ (4@ 3>M[u'zAMtU>XA(4w XT p4U+4@ `>A>XUXwA ,M1wq B"XM[u>4w>M>UUM[u+zA>4Y KK G7: ?QA3sY M1 ">Pt@>4 @X> 4X[uAt+(MU'4@XM[u>4 6X4V&4zA> @X>M>P 3>M>UUM[u+zA @>T >P">XA>PA `>M[uPqQA-zUq ^(w>P>[u4>A ,$wUq A@8"1QW14:Y p4A>P4+AX14+U>M QA>(>PP>[uAY *q ?(zUq )\..YS4q yq**\sq 6M u+4@>UA MX[u @+`>X (T @X> B(P>[u4(4w $14 6X4V&4zA>4 >X4>M +4t@>P>4 QA-zUq ,@>P B"XM[u>4w>M>UUM[u+zAs +(z @>4 >P">XA>PA `>M[uPq QA-zUq! P 0V 9EK,# 6X4V1TT>4 >X4>P 5+TXUX>4MAXzA(4w 1u4> QXA^ (4@ 3>M[u'zAMU>XtA(4w XT p4U+4@ ">P@>4 @>T QAXzA>PY M1z>P4 @X>M>P (4`>M[uPq MA-zUq XMAY ^(w>P>[ut4>AY M14MA @>4 (4`>M[uPq MA-zUq b>PM14>4Y @X> `>^(wM`>P>[uAXwA 1@>P +4z+UUMt`>P>[uAXwA MX4@q B(P 6PTXAAU(4w @>M 6X4V1TT>4M 4+[u @>(AM[u>T QAS MqA@8"1QW14:Y p4A>P4+AX14+U>M QA>(>PP>[uAY *q ?(zUq )\..Y S4q ..q*)qd"U;" BMi"&W;M;YhK7ih&WiU\P"; U= <IP. hU;# KK G zzq ?QA3 ,M1wq 0X4t^(P>[u4(4wM`>MA>(>P(4wsY @>44 @X> J1PM[uPXzA>4 M>A^>4 +(z >X4>P @>P B(P>[ut4(4w 4+[uw>M[u+UA>A>4 6`>4> +4 ,>`>4M1 A@8"1QW14:Y p4A>P4+AX14+U>M QA>(>PtP>[uAY *q ?(zUq )\..Y S4q .\q.EI @1PA (4A>P S4q .\qx +([u ^( @>4 @>P S>w>U(4w+4u+zA>4@>4 Q}MA>T`P&[u>4sq 9+M 3>M>A^ M-PX[uA $14 i0X4^(P>[u4(4wgY 4X[uA$14 iB(P>[u4(4wg ,$wUq K .\ ?`Mq . ?QA3sY `>X@>4 <>wPXzz>4 UX>wA >X4 (4A>PtM[uX>@UX[u>P p4u+UA ^(wP(4@> ,wU? <50 $q )\qxq.2:: 7 p S x.C:)Y <QA<Uq pp .2::Y:E:Y :G)sq 9+u>P V+44 +UM S>[uAMz1Uw> @>P KK G zzq ?QA3 4X[uA >X4z+[u >X4> ->PtM/4UX[u> B(1P@4(4w @>P 6X4V&4zA> @>P B"XM[u>4w>M>UUM[u+zA +4 @>4 3>M>UUtM[u+zA>P $1Pw>41TT>4 ">P@>4q K .\ ?`Mq ) Q+A^ . ?QA3 m(+UXzX^X>PA @X> `>XT3>M>UUM[u+zA>P i+4^(M>A^>4@>4g 6X4V&4zA> $X>UT>uP X4 <>A>XUXw(4wM>PAP'w> (Tq

6X4MA">XU>4 zP>Xq

[n E"iW(>P;Uh *M A;#"i"; E7ih&WiU\P";

Ao a7i="; =UP 8"#"MPM;Y \Li #U" BMi"&W;M;Y?`Mq . Q+A^ . XMA +UUw>T>X4> S>[uAMwP(4@U+w> @>P 6X4V&4zA>^(P>[u4(4w ,Mq?4Tq ..:sI @+4>`>4 `>MA>u>4 XT X44>PMA++AUX[u>4 S>[uA Q->^X+U^(P>[u4(4wM41PtT>4 ,Mq ?4Tq ..2sY >`>4M1 XT ?QA3 ,Mq ?4Tq .\:sq K *2 ?d u+A V>X4> (4TXAA>Ut

1 G2

pq 3P(4@U>w>4@> ?M->VA> ?4Tq .\G7..\ g N

.\:

.\2

..\

Page 80: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 :\ ^Hc=:

`+P> HXPV(4w z&P @X> 6X4V&4zA>^(P>[u4(4w ,Mq ?4Tq .x)sq K x) ?d u+A z&P @X>B(P>[u4(4w X4M1z>P4 <>@>(A(4wY +UM `>X hXMM`P'([u>4 >X4> +`">X[u>4@> B(tP>[u4(4w >Pz1Uw>4 V+44 ,^(P SM-Pq &`>P <+MXMw>M>UUM[u+zA>4 Mq 6X4zq 6QAq?4Tq .)2sq

'o E"iW(>P;Uh *M g 3N ain Nf+[u u>(A> uh u+A @X> J1PM[uPXzA @>M K .) fPq ) V>X4> <>@>(A(4w z&P @X> 5P+w>@>P ->PM/4UX[u>4 B(P>[u4(4w $14 6X4V&4zA>4Y @+ @X>M> J1PM[uPXzA X4^"XM[u>4+UM >X4> f1PT $>PMA+4@>4 "XP@Y @X> >X4Xw> 5'UU> @>P 6X4V1TT>4M$>P">4@(4wVU+PMA>UUAq

<50 $q yqGq.2G: 7 p S 2GCGyY <QA<Uq .2G2Y x\I $q )2q2q.2:. 7 Jppp S :CGGY <QA<Uq pp.2:)Y )x:I $q )2q..q.2:* 7 Jppp S ).yCG2Y <QA<Uq pp .2:xY *EEI $q *\qGq.2:y 7 Jppp SG.C:.Y <QA<Uq pp .2:EY *)GI GO3@8=R>=4 X4 A@8QU>2 FFFpq K .) S4q )GI A2">U=Y 9X>->PM/4UX[u> B(P>[u4(4w $14 6X4V&4zA>4Y .2:*I ^( ">XA>P>P jXA>P+A(P Mq @X> J1P`>+P`>XtA(4w XT >U>VAP14XM[u>4 00St?P[uX$ (4A>P """q>PAP+wMA>(>PP>[uAq@>CuuP%+P[uX$quATq

&o E"iW(>P;Uh *M g [ <'hn 3K y ?`Mq . $>P">XMA z&P @>4 ?4M+A^ $14 HXPAM[u+zAMw&A>P4 ,H3s `>X @>P MA>(>PUXt[u>4 3>"X44>PTXAAU(4w +(z @X> u+4@>UMP>[uAUX[u>4 31< ,31<sq <>^1w>4 +(z@+M bP1`U>T @>P B(P>[u4(4w >Pw>`>4 MX[u @P>X 5P+w>4Z7 SX[uA>A MX[u @X> B(P>[u4(4w $14 H3 `>X @>P <XU+4^X>P(4w w>Tq K y ?`Mq .

4+[u @>4 31< 1@>P 4+[u K *2 ?dk7 9>[V>4 MX[u @X> 3P(4@M'A^> z&P @X> B(P>[u4(4w $14 H3 4+[u @>4 31< (4@

4+[u K *2 ?dk7 H>U[u> <>@>(A(4w u+A @X> `XU+4^X>UU> B(P>[u4(4w $14 H3 z&P @X> B(P>[ut

4(4w @>P 6PAP'w>kbAXY"'>U&W?"UP #"i .78 \Li #U" 'U>A;*U">>" BMi"&W;M;Y #"i D.% K y?`Mq . TXA @>P J>P">XM(4w +(z @X> 31< XMA U>~ M->[X+UXM ^( K *2 ?`Mq ) ?dq

<50 $q .:q..q.2G\ 7 p .**CExY <QA<Uq pp .2G.Y .** ,.*Es `>APq B(P>[u4(4w `>X hX>AtV+(zI $q .\qGq.2:\ 7 pJ S .*ECGGY <QA<Uq pp .2:.Y :x ,:Gs `>APq B(P>[u4(4w $14 H3`>X >X4>P b>PM3>MqZ 31< w>u>4 $1PI $q *\qyq.2:x 7 p S .xEC:.Y <QA<Uq pp .2:xY :)y,:)Es `>APq 5(UUt-+}t1(Atj>+MX4wI %NRR=4=4Y << .2G.Y y*yI I413= X4 ,UMS=CI413=Y K *2?d S4q ..q

d"U;" K7>>hP(;#UY" 4"&?M;YhY>"U&WW"UP */Uh&W"; .78 M;# g O9 <`% f+[uuh `>MA>uA AP1A^ Q->^X+UXA'A @>M K y ?`Mq . ^( K *2 ?d ">XAw>u>4@ 3>M>A^>MV14tV(PP>4^Y ">XU @X> 31< @(P[uw>u>4@ @+MM>U`> $>PU+4w>4 "X> K *2 ?`Mq . fPq .?d ,$wUq I413= X4 ,UMS=CI413=Y K *2 ?d S4q ..sq 6X4 O>XU @>M Q[uPXzAA(TM u'UA`>X@> S>w>U(4wM`>P>X[u> uX4MX[uAUX[u @>P "XPAM[u+zAUX[u>4 B(P>[u4(4w z&P iX4tu+UAUX[u @>[V(4wMwU>X[ugq

)=U33=Y << .2:\Y E*G ,Ex\sI CR0@S=W"1Q X4 IU4@88O;CAN8PY K x S4q < *Eq9+M XMA X4@>M M1 +UUwq 4X[uA ^(AP>zz>4@q L`>P>X4MAXTT(4w `>MA>uA ,M1 ^(APqA2OWW=Y << .22\Y y.: zqsZ7 `>X l+(z (4A>P 6Xw>4A(TM$1P`>u+UA ,B(P>[u4(4w +(z @>4 J1P`>u+UAMV'(z>PsY7 `>X QX[u>P(4wM&`>P>Xw4(4w (4@ t+`AP>A(4w ,B(P>[u4(4w +(z @>4 QX[u>P(4wMt

w>`>PsY7 `>X OP>(u+4@$>Pu'UA4XMM>4 ,B(P>[u4(4w +(z @>4 OP>(w>`>PsY7 `>X l1TTXMMX14Mw>M[u'zA>4 ,B(P>[u4(4w +(z @>4 l1TTXAA>4A>4sq9+w>w>4 ">P@>4 `>XT j>+MX4w (4@ `>X b>4MX14Mw>M[u'zA>4 z&P @+M 0+4@>UMt(4@ QAS>[uA A>XU">XM> (4A>PM[uX>@UX[u> B(P>[u4(4w>4 $>PAP>A>4 ,$wUq +(Mz&uPUqA2OWW=Y << .22\Y y.: _y)\ zzq]sq <>X ?`">X[u(4w>4 w>u>4 @X> 31< $1Pq

g N ?4Tq ..\7..) ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

...

..)

Page 81: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

BMi"&W;M;Y K7; 1iPi(Y";%HX> +([u M14MA z1UwA +(M @>P MA>(>PP>[uAUX[u>4 B(tP>[u4(4w $14 H3 4X[uA ^"X4w>4@ @X> B(P>[u4(4w @>P +(M Xu4>4 zUX>v>4@>4 6PtAP'w> ,Mq ?4Tq .x)sq JX>UT>uP wXUA @>P +UUw>T>X4> 3P(4@M+A^Y @+MM 6X4V&4zA>@>TW>4Xw>4 ^(^(P>[u4>4 MX4@Y @>P @>4 O+A`>MA+4@ @>P 6P^X>U(4w @>P 6X4V&4zA>>Pz&UUA ,Mq ?4Tq .\.Y .)ysq f+[u ?(zz+MM(4w @>M <50 V1TTA >M @+u>P z&P @X>B(P>[u4(4w $14 H>PA-+-X>P>PAP'w>4 `>X b>4MX14Mw>M[u'zA>4 ,Mq @+^( K y?4Tq .*)\s 4X[uA @+P+(z +4Y ">T "'uP>4@ @>P b>4MX14M^>XA @X> H>PA-+-X>P>"XPAM[u+zAUX[u ^(^(P>[u4>4 MX4@ (4@ ">P MX> @>Tw>T'v X4 @>P <XU+4^ ^( +VAX$X>tP>4 u+A ,<50 $q )2q..q.2:) 7 3PQ .C:.Y <QA<Uq pp .2:*Y )G) _)GG] (4A>P <>P(tz(4w +(z <50 $q Eq.)q.2G) 7 p S .2:CG\Y <QA<Uq pp .2G*Y Gy2sq 9>P 3P1v> Q>4+A,<50 $q )2q..q.2:) 7 3PQ .C:.Y <QA<Uq pp .2:*Y )G)s z1UwA $X>UT>uP @>P SM-Pq@>M Jpppq Q>4+AMY "14+[u 4X[uA 4(P @>PW>4Xw> 6X4V&4zA> +(M l+-XA+U$>PT/w>4 >Pt^X>UAY @>P M>U`MA (PM-P&4wUX[u l+-XA+U$>PT/w>4 w>w>4 64Aw>UA ^(P f(A^(4w &`>PtU+MM>4 u+AY M14@>P4 +([u @>MM>4 f+[uz1Uw>P X4 @>T S>[uAM$>Pu'UA4XMY @+M @>PL`>PU+MM(4w @>M l+-XA+UM ^(P f(A^(4w ^(wP(4@> UX>wAY M1">XA XuT @X> 6X44+utT>4 +(M l+-XA+U$>PT/w>4 ^X$XUP>[uAUX[u w>`&uP>4 ,<50 $q 2q*q.2:) 7 Jppp S.E\C:.Y <QA<Uq pp .2:)Y yx\ T"fsq 9X>M wXUA 4+[u <50 ,$q )2q..q.2:) 7 3PQ.C:.Y <QA<Uq pp .2:*Y )G) _)Gx]s +([uY ">44 H>PA-+-X>P>PAP'w> 4+[u K )\ ?`Mq :@>4 6X4V&4zA>4 +(M 3>">P`>`>APX>` ^(^(P>[u4>4 MX4@q

ffn 8"YiU\\ M;# J"&WPhYiM;#>AY" #"i BMi"&W;M;Y

3n 8"YiU\\ #"i BMi"&W;M;Y

Ao 8"YiU\\hU;WA>P9>P <>wPXzz @>P iB(P>[u4(4wg "XP@ XT 6QA3 M>U`MA 4X[uA +(M@P&[VUq $>P"+4@AY>P V1TTA $1P X4 KK yY .y ?QA3 ,B(P>[u4(4w $14 6X4V&4zA>4s (4@ $1P +UU>T X4K *2 ?d ,B(P>[u4(4w $14 HXPAM[u+zAMw&A>P4sqpT Q[uPXzAA(T "XP@ @>P <>wPXzz iB(P>[u4(4wg TXA (4A>PM[uX>@UX[u>T p4u+UA w>t`P+([uA +UM7 ^>XAUX[u> B(P>[u4(4w ,B(1P@4(4w ^( >X4>T 6PTXAAU(4wM^>XAP+(TY Mq ?`Mq GI

@+^( ?4Tq 2\\ zzqsY7 M+[uUX[u> B(P>[u4(4w ,B(1P@4(4w ^( >X4>P 6X4V(4zAM+PAY QA>(>Pw>w>4MA+4@Y

Mq ?`Mq .I @+^( ?4Tq y\ zzqsY7 ->PM/4UX[u> B(P>[u4(4w ,Mq(qsY "1`>X ^( (4A>PM[u>X@>4 XMA ^"XM[u>4 @>P B(t

P>[u4(4w $14 HXPAM[u+zAMw&A>P4 (4@ 6X4V&4zA>4 (4@ wwzq `>X @>P B(P>[ut4(4w $14 6X4V&4zA>4 ^"XM[u>4 6X44+uT>4 (4@ ?(Mw+`>4 ,w>U>w>4AUX[u "XP@+([u $14 @>P B(P>[u4(4w >X4>P i6X4V(4zAMm(>UU>g w>M-P1[u>4Y Mq ?4Tq .xEsq

6M XMA (6 ^">[VT'vXwY X4 ^>XAUX[u>P (4@ M+[uUX[u>P 0X4MX[uA @+M H1PA iB(1P@t4(4wg ^( $>P">4@>4 (4@ @>4 <>wPXzz @>P iB(P>[u4(4wg ^(P 6PP>X[u(4w >X4>PT/wUX[uMA >X4@>(AXw>4 O>PTX41U1wX> z&P @X> ->PM/4UX[u> B(P>[u4(4w ^( P>M>P$X>tP>4q

'o E"iW(>P;Uh */Uh&W"; BMi"&W;M;Y M;# HAP'"hPA;#hK"i/Ui?>U&WM;Y9>P <>wPXzz iB(P>[u4(4wg >P">[VA zP>XUX[u @>4 z+UM[u>4 6X4@P([VY +UM T&MMA>4+(zwP(4@ XPw>4@">U[u>P `>M14@>P>P S>w>U(4w>4 >X4>T QA-zUq 6X4V&4zA> i^(w>tP>[u4>Ag ">P@>4Y (T QA>(>PM(`W>VA (4@ QA>(>P1`W>VA ^( $>PV4&-z>4 ,Mq?4Tq .Gsq B( S>[uA `>T>PVA %NRR=4=4 ,QA`n`q .2:xC:yY yy _y2]s (4A>P 0X4">XM+(z K *: ?dZ 6X4V&4zA> M>X>4 @>TW>4Xw>4 ^(^(P>[u4>4Y @>P @>4 O+A`>MA+4@ @>P

1 :.

ppq <>wPXzz (4@ S>[uAMwP(4@U+w> ?4Tq ..)7..x g N

..*

..x

Page 82: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 :) ^Hc=:

6X4V&4zA>>P^X>U(4w >Pz&UU>q 6M w>uA `>X @>P 5P+w> 4+[u @>P ->PM/4UX[u>4 B(P>[ut4(4w +UU>X4 @+P(TY ">P >X4>4 MA-zUq O+A`>MA+4@ $>P"XPVUX[uA u+A ,Mq XT >X4^>U4>4?4Tq .)y zqs (4@ 4X[uA @+P(TY @X> 6Pw>`4XMM> +(M >X4>T $>P"XPVUX[uA>4 QA>(>PtA+A`>MA+4@ X4 >X4>P ^">XA>4 QA(z> >X4>T QA-zUq ^(^(1P@4>4q

9+u>P (6 +([u z+UM[u 53 9&MMq $q ):q)q.2:\ ,ppp x\*CGG 6Y 653 .2:\Y x*2Y +(zw>uq @q<50 $q ):qGq.2:. 7 Jppp S ..EC:\Y W(PXMsY @+M T>X4AY M1">XA @+M QAS>[uA @X> M(`W>VAX$>B(P>[u4(4w @>P QA-zUq 4X[uA P>w>U>Y >4Au+UA> >M >X4> ?41P@4(4wMU&[V>I @+u>P M>X>4i@(P[u SX[uA>PP>[uA -P+VAXV+`U> B(P>[u4(4wMVPXA>PX>4 ^( >4A"X[V>U4gY M1 XT j>XAM+A^q9X>M XMA (6 (44/AXwY >M wX4w +UU>X4 @+P(TY 1` >X4 fX>v`P+([u A+AM'[uUX[u @(P[uw>z&uPA"1P@>4 "+PY "+M @+M 53 $>P4>X4A>q

?([u ">44 @>P <>wPXzz @>P B(P>[u4(4w ^( hXMM$>PMA'4@4XMM>4 z&uP>4 V+44 (4@4+[u @>T 3>M>A^>M"1PAU+(A 4X[uA >Pz1P@>PUX[u XMAY "XP@ >P uX>P @1[u +UM +UUwq &`UXt[u>P <>wPXzz @+z&P $>P"+4@AY ">P 6X4V&4zA> >P^X>UAY ">P +UM1 @>4 1`W>VAX$>4 O+At`>MA+4@ @>M ?`Mq . >Pz&UUAq9+ @+M 6QA3 4+A&PUX[u> b>PM14>4 (4@ V>X4> Q+[u1`W>VA> `>MA>(>PA ,$wUq K .sYMA>uA TXA @>P bP&z(4w @>P J>P"XPVUX[u(4w @>M O+A`>MA+4@>M $14 ?`Mq . z>MAY ">P@>P QA-zUq XMA ,$wUq X=P3=RY QA>(>PP>[uAY .2**Y y2Z @X> 5P+w> @>P B(P>[u4(4w >PtwX`A MX[u iT>XMA z+MA (4`>T>PVA +(M @>4 O+A`>MA+4@M41PT>4gsq 6X4> +(M@P&[VtUX[u> 6P"'u4(4w @>P B(P>[u4(4w XT 6QA3 1@>P w+P @>P S(z 4+[u >X4>P w>M>A^UXt[u>4 S>w>U(4w ,$wUq G"P:Y 9X> <>T>MM(4wMwP(4@U+w> @>P 6X4V1TT>4MA>(>PY.2::Y xxs XMA @>Mu+U` (6 &`>PzU&MMXw ,$wUq X122=4Y 9QAS .2:.Y xG _x2]I &8"4RU=4YQA`n`q .2:)C:*Y ))2 _)*y]sq6X4>P iB(P>[u4(4wg XT >Xw>4AUX[u>4 H1PAMX44 `>@+Pz >M +UU>4z+UUM @+44Y ">44^"+P @X> 9XM-1MXAX14M`>z(w4XM ,Mq ?4Tq .*\s `>XT QA-zUq UX>wAY @X> @>P 6X4V&4ztA>>P^X>U(4w @X>4>4@> j>XMA(4w ,O'AXwV>XAY 9(U@(4w 1@>P N4A>PU+MM>4s +`>P @(P[u>X4>4 9PXAA>4 `>"XPVA "XP@Y M1 X4M`>Mq `>XT i0+4@>U4 z&P zP>T@> S>[u(4w XT6X4V1TT>4MA>(>PP>[uAg ,M1 >X4 <>XAP+w $14 'OR;;7%U=M=PW4O@S X4 5Q 9/UtU>P>PY .2::Y Gy) zzqI Mq @+^( ?4Tq .*2sY +`>P +([u `>X b>PM3>MqY @X> 4+[u @>P SM-PqM>U`MA Q(`W>VA> @>P 6X4V&4zA>>P^X>U(4w MX4@ ,Mq ?4Tq ..*sq

&o E"iW(>P;Uh */Uh&W"; 2"ih5;>U&W"i BMi"&W;M;Y M;# hA&W>U&W"i '*/n*"UP>U&W"i BM7i#;M;Y

hXA @>P ->PM/4UX[u>4 B(P>[u4(4w "XP@ (TM[uPX>`>4Y ">P 6X4V&4zA> XQ$q ?`Mq .>P^X>UAq 9+$14 ^( (4A>PM[u>X@>4 MX4@ @X> 5P+w>4Y ">U[u>P 6X4V(4zAM+PA @X> 6X4tV&4zA> M+[uUX[u (4@ ">U[u>T 6PTXAAU(4wM^>XAP+(T MX> ^>XAUX[u ^(^(1P@4>4 MX4@,Mq ?4Tq ..*sq9X> 5P+w>4Y ">T @X> 6X4V&4zA> ^(^(P>[u4>4 MX4@ (4@ ">U[u>P 6X4V(4zAM+PA MX>^(w>u/P>4Y PX[uA>4 MX[u XT 3P(4@> 4+[u @>4M>U`>4 3P(4@M'A^>4Y 4'TUX[u @+t4+[uY ">U[u>P @>P 6X4V&4zA>>P^X>U(4wMA+A`>MA'4@> @>M ?`Mq . XJTq KK .*7)x@(P[u @>4 QA-zUq XQ@q K . $>P"XPVUX[uA XMA ,Mq ?4Tq y* ^(P M+[uUX[u>4 B(1P@4(4w(4@ ?4Tq :EY M1"X> ?4Tq ..* ^(P ->PM/4UX[u>4 B(P>[u4(4wsqL`>P @X> ^>XAUX[u> B(1P@4(4w $14 6X4V&4zA>4 ,+UM Q+U@1 $14 6X44+uT>4 (4@?(z">4@(4w>4Y Mq ?4Tq y*s ^( >X4>T 6PTXAAU(4wM^>XAP+(T ,?`Mq Gs V+44 >PMA>4AM[uX>@>4 ">P@>4Y ">44 z>MAMA>uAY ">P ">U[u>4 6X4V&4zA>>P^X>U(4wMA+A`>MA+4@XQ$q ?`Mq . fPq .7G $>P"XPVUX[uA u+Aq 9X> 6X4V(4zAM+PA XMA z&P @X> ^>XAUX[u> B(tP>[u4(4w $14 6X4V&4zA>4 >4AM[u>X@>4@Y @+ @X> 6PTXAAU(4w $14 6X4V&4zA>4 4+[u?`Mq ) +(z ^">X $>PM[uX>@>4> ?PA>4 >Pz1UwA ,?`Mq ) fPq . (4@ )sq <>X @>4 L`>PtM[u(MM>X4V(4zAM+PA>4 XQ$q ?`Mq . fPq x7G (4@ `>X @>4 3>"X44>X4V(4zAM+PA>4Y M1t">XA @>P 3>"X44 4+[u K x ?`Mq * >PTXAA>UA "XP@Y `>MAXTTA K ..Y "+44 6X44+utT>4 `>^1w>4 (4@ "+44 ?(Mw+`>4 +`^(M>A^>4 MX4@ ,B(t (4@ ?`zU(MM-PX4^X-sY<>X @>4 3>"X44>X4V(4zAM+PA>4 MX4@ @X> >P^X>UA>4 6X4V&4zA> 4+[u @>4 KK x7GV ^(

g N ?4Tq ..x7..y ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

..y

Page 83: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

>PTXAA>U4Y w>Tq K y ?`Mq . w>UA>4 +UM 31< ,31<s @+M Fm>:=c>K=36cld=6(=l (4@ @+Mb8l>d=K&Kcld=6(=l ,Mq K y ?4Tq )).sZ 3>"X44> V/44>4 +([u 1u4> B(zU(MM P>+UXMX>PAM>X4I @P1u>4@> J>PU(MA> MX4@ `>P>XAM $1P XuP>P J>P"XPVUX[u(4w +(M^(">XM>4q9X> (4A>PM[uX>@UX[u> ^>XAUX[u> B(1P@4(4w XMA (Tw>V>uPA $14 <>@>(A(4w z&P @X>->PM/4UX[u> B(P>[u4(4w $14 6X4V&4zA>4 `>X S>[uAM4+[uz1Uw>Y @X> ^"XM[u>4 @>Pj>XMA(4wM>PMA>UU(4w >X4>P @>P 6X4V(4zAMA+A`>MA'4@> (4@ @>T B(zU(MM @>P 3>w>4tU>XMA(4w >X4APXAAq d` @X> 6X4V&4zA> $1T S>[uAM$1Pw'4w>P 1@>P $1T S>[uAM4+[utz1Uw>P >P^X>UA ">P@>4Y u'4wA @+44 $14 @>P 6X4V(4zAM+PA +`Y @>P @X> j>XMA(4wMt>PMA>UU(4w @>M S>[uAM$1Pw'4w>PM ^(w>u/PAq <>X @>4 `>APX>`UX[u>4 6X4V(4zAM+PA>4MX4@ @>T S>[uAM$1Pw'4w>P `>P>XAM P>+UXMX>PA> +`>P 41[u 4X[uA ^(w>zU1MM>4> 6X4t4+uT>4 ^(^(P>[u4>4 ,Mq K y ?4Tq )))sI `>X @>4 L`>PM[u(MM>X4V&4zA>4 MX4@ 6X4t4+uT>4 >PMA TXA B(zU(MM >P^X>UA ,K ..sY M1 @+MM uX>P +`^(wP>4^>4 XMAY 1` @>PS>[uAM$1Pw'4w>P 41[u 6X4V&4zA> >P^X>UA (4@ @+44 $>P">4@>A u+A `^"q `>XS>[uAM4+[uz1Uw> $14 O1@>M ">w>4Y 1` @>T S>[uAM4+[uz1Uw>P 6X4V&4zA> w>TqK )x fPq ) ^(^(P>[u4>4 MX4@q 6X4^>Uu>XA>4 ^(P S>[uAM4+[uz1Uw>Y Mq?4Tq .y27.ExY ^(P ?`AP>A(4w $14 51P@>P(4w>4 Mq ?4Tq .y2q

6X4MA">XU>4 zP>Xq

Nn J"&WPhYiM;#>AY"; #"i BMi"&W;M;Y

Ao <'hn 3 IAP* 3 A>h Y"h"P*>U&W" .iM;#>AY"9>P 3>M>A^w>`>P u+A MX[u `XMu>P 4X[uA @>P h&u> (4A>P^1w>4Y @X> 5P+w> @>P ->PtM/4UX[u>4 B(P>[u4(4w ,^( @X>M>T <>wPXzz Mq ?4Tq ..*s $14 6X4V&4zA>4 +(Mt@P&[VUq ^( P>w>U4q?UM S>[uAMwP(4@U+w> "XP@ 7 4>`>4 >X4Xw>4 Q->^X+U$1PM[uPXzA>4 ,Mq ?4Tq ..2s 7?`Mq . Q+A^ . +4w>M>u>4q 9X>M> <>MAXTT(4w M[u+zzA @X> J>P`X4@(4w ^"XM[u>4@>P J1PM[uPXzA @>M K . &`>P @X> ->PM/4UX[u> QAbzUX[uA (4@ @>4 <>MAXTT(4w>4&`>P @X> M+[uUX[u> QAbzUX[uA (4@ &`>P @X> 6PTXAAU(4w @>P 6X4V&4zA>q H>P ->PM/4tUX[u MA-zUq XMAY u+A @X>W>4Xw>4 6X4V&4zA> ^( $>PMA>(>P4Y @X> >P i>P^X>UAg u+Aq 9X>J1PM[uPXzA wX`A +`>P V>X4>4 ?(zM[uU(MM @+P&`>PY 4+[u ">U[u>4 3P(4@M'A^>4 ^(`>(PA>XU>4 XMAY ">U[u>P QA-zUq +UM @>PW>4Xw> +4^(M>u>4 XMAY @>P `>MAXTTA> 6X4V&4ztA> i>P^X>UAg u+AY @uq ">T MX> ^(^(P>[u4>4 MX4@I @X>M >PwX`A MX[u >PMA +(M KK .*7)xqQ1 w>M>u>4 >P&`PXwA MX[u >X4> +(M@P&[VUX[u> w>M>A^Uq S>w>U(4wY @X> &`>P@X>M X4 @>P3>z+uP MA'4@>Y X4 l14zUXVA ^( @>4 O+A`>MA'4@>4 @>P MX>`>4 6X4V(4zAM+PA>4,?`Mq . Q+A^ . fPq .7G XJTq KK .*7)xs ^( w>P+A>4q JX>UT>uP XMA u>(A> +UUwq +4>PtV+44AY @+MM @X> S>[uAMwP(4@U+w> z&P @X> ->PM/4UX[u> B(P>[u4(4w X4 ?`Mq . Q+A^ .UX>wAq

JwUq <50 $q .*qyq.2:\ 7 Jppp S E*CG2Y <QA<Uq pp .2:\Y )2EI B1MM=Y 9QAn3 .Y G zzqI ,UM7S=Y QA(H .2GGY )2* ,)2:sI G"P: X4 ,UMS=CG"P:Y QA>(>PP>[uAY )\q ?(zUq )\.\Y K 2S4q .y\ zzqI K"SOWY 6X4V1TT>4MA>(>PP>[uAY xq ?(zUq )\\:Y S4q ..Gq

'o 8"h7;#"i" E7ih&WiU\P"; L'"i #U" BMi"&W;M;Y K7; 1U;?L;\P";9+M 6QA3 >4Au'UA >X4Xw> J1PM[uPXzA>4Y @X> +UUwq +UM `>M14@>P> B(P>[u4(4wM$1PtM[uPXzA>4 +4w>M>u>4 ">P@>4q 6M u+4@>UA MX[u uX>P`>X (T <>MAXTT(4w>4Y @X>V14MAXA(AX$ @X> <>wPq >X4>P QAbzUX[uA X4 M1U[u>4 5'UU>4 P>w>U4Y X4 @>4>4 V>X4>P @>P6X4V&4zA>>P^X>U(4wMA+A`>MA'4@> @(P[u @>4 QA-zUq $>P"XPVUX[uA "(P@>Y W>@1[u >X4>+4@>P> b>PM14 ^(TX4@>MA @X> j>XMA(4w >X4>P @>P MX>`>4 6X4V(4zAM+PA>4 >P`P+[uAu+Aq

1 :*

ppq <>wPXzz (4@ S>[uAMwP(4@U+w> ?4Tq ..y7..2 g N

..E7..G

..:

..2

Page 84: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 :x ^Hc=:

BMi"&W;M;YhK7ih&WiU\P"; hU;#%! P I' 9%ci V# 9X> J1PM[uPXzA >4Au'UA `>M14@>P> B(P>[u4(4wMP>w>U(4w>4 z&P @X>(4A>P K )\ ?`Mq . fPq . (4@ ) z+UU>4@>4 6X4V&4zA>q 9+4+[u ">P@>4 @X>M> 6X4tV&4zA> @>T ?4A>XUM>Xw4>P ^(w>P>[u4>AI T+vw>`UX[u XMA 4+[u K )\ ?`Mq y Q+A^ )@>P 3>"X44$>PA>XU(4wM`>M[uU(MM ,Mq 4'u>P '=W=47Y4=RR=2 X4 A@8QU>2 FFFpqK )\ S4q .EE zzqI VPXAq ^(P J1Pw'4w>P$1PM[uPXzA B"1M"@8 X4 5Q <>XMM>Y .22GY x\*_x)) zq]I Mq +([u K )\ ?4Tq .2 M1"X> E\\ zzqsq ?UUw>T>X4 ^(P B(P>[u4(4w `>X l+t-XA+U>X4V&4zA>4 Mq (Tz+MM>4@ K )\ ?4Tq .2 zzq! P IU ]di I# 9X> J1PM[uPXzA `>wP&4@>A >X4> QAbzUX[uA @>M S>[uAM4+[uz1Uw>PM XT5+UU> >X4>P S>[uAM4+[uz1Uw> $14 O1@>M ">w>4Y ">44 @>P S>[uAM$1Pw'4w>P @X>j>XMA(4w >X4>M @>P 6X4V&4zA>A+A`>MA'4@> $14 ?`Mq . fPq .7G >P`P+[uA u+AY @X>6X4V&4zA> +`>P >PMA @>T S>[uAM4+[uz1Uw>P ^(zUX>v>4 ,$wUq X=UPU@S=Y 9QAn3 .\Y22 _.\: zzq]sq 9X> 6X44+uT>4 "'P>4 M14MA `>X 4X>T+4@>T MA-zUqY `>XT S>[uAM$1Ptw'4w>P 4X[uAY ">XU @X>M>P V>X4> 6X4V&4zA> >P^X>UAY (4@ `>XT S>[uAM4+[uz1Uw>P4X[uAY ">XU @X> 6X4V&4zA> XuT 4X[uA +(zwP(4@ >X4>P O'AXwV>XA >X4>P @>P MX>`>46X4V(4zAM+PA>4 ^(zUX>v>4Y M14@>P4 +(zwP(4@ 3>M+TAP>[uAM4+[uz1Uw>I 6X4^>Uu>XtA>4 ^(P S>[uAM4+[uz1Uw> Mq ?4Tq .y27.Exq! P IY# 9X> J1PM[uPXzA zX4wX>PAY @+MM 6X4V&4zA>Y @X> `>X z1PAw>M>A^A>P 3&A>Ptw>T>X4M[u+zA X4 @+M 3>M+TAw(A z+UU>4Y +UM 6X4V&4zA> @>M &`>PU>`>4@>4 6u>w+AtA>4 iw>UA>4gq 9+TXA ">P@>4 @>T &`>PU>`>4@>4 6u>w+AA>4 +([u 6X4V&4zA> ^(w>tP>[u4>AY @X> 4X[uA @X>M>PY M14@>P4 +4@>P> <>A>XUXwA> +4 @>P z1PAw>M>A^A>43&A>Pw>T>X4M[u+zA ,?`V/TTUX4w>s >P^X>UA u+`>4 ,Mq <50 $q xqEq.2G* 7 pJ S.GGCE2Y <QA<Uq pp .2G*Y E*:sqd"U;" BMi"&W;M;YhK7ih&WiU\P";% 6X4Xw> J1PM[uPXzA>4 @>M 6QA3 ">P@>4 ^(TO>XU +([u +UM B(P>[u4(4wM$1PM[uPXzA>4 +4w>M>u>4Y >4Au+UA>4 +`>P 4+[u @>P uX>P$>PAP>A>4>4 ?(zz+MM(4w &`>P @X> B(P>[u4(4w +UM O+A`>MA+4@M$>P"XPVUX[u(4w XQ$q?`Mq . Q+A^ . ,i6X4V&4zA>Y 8 @X> @>P QA-zUq >P^X>UAgs V>X4> <>MAXTT(4w @>MQA-zUqY M14@>P4 S>w>U(4w>4 &`>P @X> QAbzUX[uA `>MAXTTA>P 6X4V&4zA>q! P 0I ]di I# 6M u+4@>UA MX[u `>X @X>M>P J1PM[uPXzA 4X[uA (T >X4> B(P>[u4(4wMt41PTY M14@>P4 (T >X4> lU+PMA>UU(4w >X4Xw>P 5'UU> $14 6X4V1TT>4M$>P">4@(4w(4@ @+TXA (T >X4> 4>w+AX$> ?`wP>4^(4wY X4 ">U[u>4 5'UU>4 V>X4> 6P^X>U(4w $146X4V&4zA>4 XQ$q ?`Mq . Q+A^ . w>w>`>4 XMA ,6X4^>Uu>XA>4 Mq ?4Tq ...sq! P II 9%ci 0 ]di 0 E>K( I# 9X> J1PM[uPXzA XMA (6 V>X4> B(P>[u4(4wM$1PM[uPXzA,+? B"23@8O. X4 )R0QU@8Y K ) S4q 2ysY @+ >M MX[u ^(T O>XU (T >X4> lU+PMA>UU(4w$14 5'UU>4 @>P 6X4V&4zA>$>P">4@(4w u+4@>UA (4@ @+TXA (T >X4> f1PTY @X> "X>K .) fPq ) @X> 6X4V&4zA>>P^X>U(4w $14 @>P 6X4V&4zA>$>P">4@(4w 4>w+AX$ +`twP>4^A ,$wUq A2">U=Y 9X> ->PM/4UX[u> B(P>[u4(4w $14 6X4V&4zA>4Y .2:*Y EG zqsY(4@ X4 T+4[u>4 5'UU>4 (T >X4> QA>(>P`>zP>X(4wq! P II 9%ci 0 ]di 0> kFm>:cl:=KK=6Tj# 9X>M> J1PM[uPXzA >4Au'UA >X4> iQA>(>P-zUX[uA+(z ?4AP+wg z&P >X4>4 N4A>Pu+UAM`>P>[uAXwA>4Y @>MM>4 6X4V&4zA> +(M N4A>Pu+UAMtU>XMA(4w>4 M14MA 4+[u K )) fPq . Q+A^ ) MAzP>X "'P>4q O>[u4XM[u w>P>w>UA XMA @X>QAbzUX[uA M1Y @+MM @X> B(MAXTT(4w @>M 6T-z'4w>PM >X4>P N4A>Pu+UAMU>XMA(4w^(T Q14@>P+(Mw+`>4+`^(w @X>M>P j>XMA(4w>4 `>XT 3>`>P w>Tq K .\ ?`Mq .fPq . `>"XPVAY @+MM @X> J1P+(MM>A^(4w z&P >X4> QAbzUX[uA `>XT 6T-z'4w>P w>TqK )) ?`Mq . fPq .+ w>w>`>4 XMA ,^( >(P1-+P>[uAUX[u>4 pT-UXV+AX14>4 @>M S>+UtM-UXAAX4wM $wUq A2184Q"PP X4 )R0QU@8Y K )) S4q G)sq

6X4MA">XU>4 zP>Xq

g N ?4Tq ..27.)x ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

.)\7.)x

Page 85: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

fffn BMi"&W;M;Y K7; 1U;?L;\P"; '"U= IP"M"i2\>U&WPUY"; AM\YiM;##"i HAP'"hPA;#hK"i/Ui?>U&WM;Y

3n BMi"&W;M;Y AM\YiM;# #"i HAP'"hPA;#hK"i/Ui?>U&WM;Y

Ao E7iAMhh"P*M;Y"; #"i BMi"&W;M;Y

AAo HAP'"hPA;#hK"i/Ui?>U&WM;Y #Mi&W c"UhPM;Yh'"/Ui?M;Y UI#n gg 3O]NZB/"U IPM\"; #"i HAP'"hPA;#hK"i/Ui?>U&WM;Y% ?(M ?`Mq . >PwX`A MX[uY @+MM6X4V&4zA> @>TW>4Xw>4 QA-zUq ^(^(P>[u4>4 MX4@Y @>P @>4 O+A`>MA+4@ @>P 6P^X>tU(4w @>P 6X4V&4zA> >Pz&UUAq

Q1 @X> uh XT ?4M[uU(MM +4 ,UMS= ,QA(H .2GGY )2:s @X>M>P "X>@>P(T X4 ?4M[uU(MM +4B1MM= X4 B1MM=Y 5+TXUX>4$>PAP'w> (4@ p4@X$X@(+U`>MA>(>P(4wY .2GEY . zzqI Mq 4'u>P?4Tq .\.q

9X>M> ?(MM+w> `>@+Pz @>P l14VP>AXMX>P(4wY @X> MX[u X4 ^">X QA(z>4 $1UU^X>u>4U'MMAZ7 @>P O+A`>MA+4@ @>P 6X4V&4zA>>P^X>U(4w "XP@ @+@(P[u $>P"XPVUX[uAY @+MM >X4>

ij>XMA(4wg `>"XPVA "XP@Y @X> @>4 O+A`>MA+4@ >X4>P @>P MX>`>4 6X4V(4zAM+PA>4@>M ?`Mq . XJTq KK .*7)xI

7 >X4> M1U[u> j>XMA(4w i`>"XPVAgY ">P @X> 9XM-1MXAX14MT/wUX[uV>XA &`>P @X>j>XMA(4wM>PMA>UU(4w u+A ,Mq ?4Tq .*\sq

c"UhPM;Yh'"/Ui?M;Y% 9+M 6QA3 V4&-zA @X> <>MA>(>P(4w ,`XM +(z ">4Xw> ?(Mt4+uT>4s +4 @X> @(P[u j>XMA(4w>4 @>M QA-zUq >X4w>AP>A>4> 6Pu/u(4w M>X4>P "XPAtM[u+zAUX[u>4 j>XMA(4wMz'uXwV>XA ,ij>XMA(4wM-PX4^X-gI Mq ?4Tq ..Y G) (4@ 6X4zq6QAq ?4Tq yx\7yx*sq 5&P @X> 5P+w> @>P B(P>[u4(4w @>P 6X4V&4zA> >PwX`A MX[u+(M @>T j>XMA(4wM-PX4^X-Z 6X4V&4zA> MX4@ @>TW>4Xw>4 ^(^(P>[u4>4Y @>P ,M>X >M+([u P>[uAUX[u @(P[u >X4>4 QA>UU$>PAP>A>Ps "XPAM[u+zAUX[u @X>W>4Xw> j>XMA(4w `>t"XPVA u+AY @(P[u @X> @>P O+A`>MA+4@ @>P 6X4V&4zA>>P^X>U(4w XQ@q KK .*7)x $>Pt"XPVUX[uA "1P@>4 XMAq f_m=cKH6Te "XP@ @+`>X +UM w>T>X4M+T>M V>44^>X[u4>4@>MlPXA>PX(T @>P O+A`>MA'4@> +UU>P MX>`>4 6X4V(4zAM+PA>4 @>M ?`Mq . $>PMA+4@>4,f'u>P>M Mq(qsq f5m+=d;Ke "XP@ @X> j>XMA(4w @(P[u @>4Y @>P &`>P @X> j>XMA(4wMt>PMA>UU(4w @XM-14X>P>4 V+44 ,Mq ?4Tq .*\sq

5&P h+vw>`UX[uV>XA @>P j>XMA(4wM`>"XPV(4w uX>P M[u14 zP&u>P ,^< K : ?4Tq x (4@ G+YK )\ ?4Tq xsI >`>4M1 @+44 `>M14@>PM B1MM= ,9QAn3 .Y G _.:]sY Mq ?4Tq .*\Z 9XM-1MXAXt14 &`>P @X> j>XMA(4wM>PMA>UU(4wZ <50 $q )xqEq.2GE 7 pJ S .G*CGxY <QA<Uq pp .2GEY Ex*I$q yqGq.2G: 7 p S 2GCGyY <QA<Uq pp .2G2Y x\ `>APq f(A^(4w $14 lX4@>M$>PT/w>4 XT >UtA>PUX[u>4 <>APX>`I $q .xq..q.2G2 7 p S .)*CGEY <QA<Uq pp .2:\Y x*)I $q .*qyq.2:\ 7 JpppS E*CG2Y <QA<Uq pp .2:.Y )2yI $q .*qyq.2:\ 7 Jppp S GyCG2Y <QA<Uq pp .2:.Y )2GI $q .*qyq.2:\ 7 Jppp S .):CG:Y <QA<Uq pp .2:.Y )22Y `>APq fX>v`P+([u>PY "1 @>P ?(M@P([V i6X4tV(4zAMm(>UU>g 1zz>4`+P `>"(MMA $>PTX>@>4 "XP@I <50 $q .xq*q)\\: 7 F < )..C\GY<50CfJ )\\:Y 2:)Y `>APq @X> B(P>[u4(4w $14 6X4V&4zA>4 +(M 3>">P`>`>APX>`q<Mh #"= I&WiU\PPM=% GL A@8QU>2Y 5S .2GxY y*xY .2GGY xE\Y QA`n`q .2GyCGEY .Ex zqY).2Y .2:\C:.Y .)\I )=UP=42Y QA`n`q .2G:CG2Y ):G zqI IU4@88O;Y n`5QAS .2G2C:\Y )E*IF=9Q=4Y QA`n`q .2G2C:\Y .Ey zzq (4@ )y* zqI K"SOWY QA>(>P4 $1T 6X4V1TT>4 pY .2:\YyGI *=RP=4Y QA`l14wPS>-q .2G2Y 22 ,.\.sY p4zq .2:\Y )I I413=Y X4Z <>PX[uA &`>P @X>5+[uA+w(4w .2:\ @>M p@HY .2:\Y ..G ,| ?3 .2:\Y ).:sI A"4-Y ?3 .2:\Y .)*I X122=4Y9QAB .2:.Y x2I CR0@S=W"1QY 5S .2:.Y .:.I A@8=RR=PW=4:=4Y 9QAS .2:.Y *2yI G"P:CA==4Y 5S .22)Y E*G zqI B"1M"@8 X4 5Q <>XMM>Y .22GY x\* ,x\2sI @Xzzq G"P: X4 ,UMS=CG"P:YQA>(>PP>[uAY )\q ?(zU+w> )\.\Y K 2 S4q .y\I wP(4@U>w>4@ +([u B"[email protected] 9QAn3 *x,)\..sY *y _y)]q

c"UhPM;Y XMA @>P d`>P`>wPXzz z&P ,6P">P`MtsO'AXwV>XAY 9(U@>4 (4@ N4A>PU+MM>4(4@ @+TXA w>T>X4M+T>M V>44^>X[u4>4@>M lPXA>PX(T @>P O+A`>MA'4@> +UU>P MX>t

1 :y

pppq B(P>[u4(4w `>X O+A`>MA+4@M$>P"XPVUX[u(4w ?4Tq .)y g N

.)y

Page 86: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 :E ^Hc=:

`>4 6X4V(4zAM+PA>4 @>M ?`Mq . ,Mq ?4Tq G)I ^(P N4A>PM[u>X@(4w ^"XM[u>4 >X4>TB(MA+4@Mt (4@ >X4>T j>XMA(4wMA+A`>MA+4@ Mq ?4Tq yGsq B">X 3P(4@z1PT>4 U+MtM>4 MX[u (4A>PM[u>X@>4Z7 6P">P`MA'AXwV>XA>4 (4@7 @X> >P">P`MT'vXw> f(A^(4w $14 J>PT/w>4qQX> AP>A>4 `>X @>4 $>PM[uX>@>4>4 6X4V(4zAM+PA>4 (4A>PM[uX>@UX[u +(zI >X4> 9Xzz>tP>4^X>P(4w ,@+^( +([u G"P:CA==4Y 5S .22)Y E*G _Ex\ zzq]I G"P: X4 ,UMS=CG"P:YQA>(>PP>[uAY )\q ?(zUq )\.\Y K 2 S4q .y. zzqs U'MMA MX[u X4 @P>X 5+UUwP(-->4 AP>zz>4Z! dm=6m /d+md%cK&K=T;m=Km6 ">P@>4 $14 KK .:Y .2 >Pz+MMAI @X> f(A^(4w $14 J>PtT/w>4 +UM 6P">P`MwP(4@U+w> APXAA X@S $/UUXw X4 @>4 0X4A>PwP(4@Y +UU>P@X4wM >Pz1Pt@>P4 zP>X`>P(zUX[u> O'AXwV>XA>4 XQ@q K .: ?`Mq . fPq . (N (Tz+4wP>X[u> A>[ut4XM[u> 6X4PX[uA(4w>4 ,A>[u4XM[u>M N4A>PM([u(4wMw>P'A X4 ?P^A-P+~>4Y<&P1V1TT(4XV+AX14M>X4PX[uA(4w>4 X4 ?4"+UAM-P+~>4sI! dm=6m md+md%c8&S=Tm Amd81Tm6c6HK(H6T +UM 6P">P`MwP(4@U+w> "XP@ $14 KK )\Y ).>Pz+MMAI uX>P APXAA @X> >Pz1P@>PUX[u> J>P">PA(4wMA'AXwV>XA X4 @>4 0X4A>PwP(4@I! ^=c$RH6Tm6 -36 /d+md%cK&K=T;m=K H6! md+md%c8&S=Tmd Amd81Tm6c6HK(H6T ">P@>4 $14KK .*Y .y >Pz+MMAY "1`>X W>">XUM @+M >X4> 1@>P +4@>P> 6U>T>4A XT J1P@>PwP(4@MA>u>4 V+44Z7 A}-XM[u>P">XM> `>X j(5 @X> f(A^(4w $14 3P(4@ (4@ <1@>4 (4@7 A}-XM[u>P">XM> @X> 6P">P`MA'AXwV>XA XT 9X>4MAU>XMA(4wMw>">P`>q

6X4MA">XU>4 zP>Xq

''o 4Uh27hUPU7;h=5Y>U&W?"UP L'"i #U" c"UhPM;Yh"ihP">>M;Y A>h BMi"&WV;M;Yh?iUP"iUM=

9X> 6PV>44A4XMY @+MM @X> O+A`>MA'4@> @>P MX>`>4 6X4V(4zAM+PA>4 @(P[u <>"XPtV(4w `>MAXTTA>P j>XMA(4w>4 $>P"XPVUX[uA ">P@>4 ,Mq1q ?4Tq .)ysY XMA 41[u ^(+UUw>T>X4Y (T B">Xz>UMz'UU> @>P ->PM/4UX[u>4 B(P>[u4(4w U/M>4 ^( V/44>4qbAXY"'>U&W?"UP #"i 4Uh27hUPU7;h=5Y>U&W?"UP \Li #U" BMi"&W;M;Y% pT ?4tM[uU(MM +4 B1MM= ,9QAn3 .Y G _.:]s MX>uA @X> "1uU uh X4 @>P 9XM-1MXAX14MT/wtUX[uV>XA &`>P @X> j>XMA(4wM>PMA>UU(4w @+M >4AM[u>X@>4@> lPXA>PX(Tq

GL A@8QU>2Y QA`n`q .2GyCGEY .x2I C8URUMO.3SUY QA(H .2G2Y .2yI *=RP=4Y QAl14wS>-q.2G2Y 22 _.\.]I A2">U=Y 9X> ->PM/4UX[u> B(P>[u4(4w $14 6X4V&4zA>4Y .2:*Y )) zzqI B"17M"@8 X4 5Q <>XMM>Y .22GY x\* ,x\2sI K"SOWY 6X4V1TT>4MA>(>PP>[uAY xq ?(zUq )\\:YS4q ..:I B"23@8O. X4 )R0QU@8Y K ) S4q .\yq

9X> SX[uAXwV>XA @X>M>P ?(zz+MM(4w z1UwA @+P+(MY @+MM @+M O+A`>MA+4@MT>PVT+Ui>P^X>U>4g X4 ?`Mq . Q+A^ . >X4> j>XMA(4w XQ >X4>M ^X>Uw>PX[uA>A>4 J>Pu+UA>4M $>PtU+4wA ,Mq ?4Tq yGsq 6M V+44 @>T4+[u 4X[uA >4AM[u>X@>4@ @+P+(z +4V1TT>4Y ">P@X> j>XMA(4wM`>"XPV(4w +UM iS>+U+VAg $1UU^X>uAY M14@>P4 ">P 6X4zU(MM @+P+(z4>uT>4 V+44qB1MM= ,9QAn3 .Y G _)2]s U'MMA @+z&P i@X> 7 ^X$XUP>[uAUX[u "X> XTT>P ^( m(+UXzX^X>tP>4@> 7 <>z(w4XMg w>4&w>4Y ij>XMA(4w>4 1@>P HXPAM[u+zAMw&A>P +T h+PVA z&P>Xw>4> S>[u4(4w >4Aw>UAUX[u ^( $>P">PA>4gq <>X 5>uU>4 >X4>P M1U[u>4 9XM-1MXAXt14M`>z(w4XM P>X[uA +`>P +([u >X4> A+AM'[uUX[u `>MA>u>4@> 9XM-1MXAX14MT/wUX[utV>XA +(M ,M1 ^(AP>zz>4@ A2">U=Y 9X> ->PM/4UX[u> B(P>[u4(4w $14 6X4V&4zA>4Y.2:*Y )x zzq _)2 zzq]sI &`>P @+M J>Pu'UA4XM ^(T BX$XUP>[uA Mq ?4Tq .*.qc5hM;Y K7; B/"U\">h\iAY"; AM\ #"i .iM;#>AY" #"i 4Uh27hUPU7;h=5Y>U&WV?"UP% 9X> >X4w+4wM >P"'u4A>4 B">Xz>U AP>A>4 X4M`>Mq +(zY ">44 >X4 9PXAA>P ,^<+UM J>P"+UA>PY <>+(zAP+wA>PY 1zz>4>P 1@>P $>P@>[VA>P QA>UU$>PAP>A>P `^"q OP>(u'4t

g N ?4Tq .)y7.*\ ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

.)E7.)2

.*\

Page 87: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

@>Ps X4 @X> j>XMA(4wM`>^X>u(4w >X4w>M[u+UA>A "XP@ ,Mq(qs 1@>P ">44 6X4V&4zA> +(z>X4>4 9PXAA>4 i$>PU+w>PAg ">P@>4 M1UU>4 ,Mq(qsq! ^>STm%:=$R;m=K !mc b66m6-mdR&:K6=ccmc %m= /=6c$R>:KH6T 2d=KKmd# 6X4> u/[uMA->PM/4UXt[u> 6Pz&UU(4w @>M QA>(>PA+A`>MA+4@>M @(P[u @>4 QA-zUq M>U`MA XMA X@S 4X[uA >Pz1Pt@>PUX[u ,&`>P <>M14@>Pu>XA>4 `>X M>U`MA'4@Xw>P (4@ 4X[uAM>U`MA'4@Xw>P ?P`>XA Mq?4Tq .*.sY $X>UT>uP XMA @X> 6X4M[u+UA(4w 9PXAA>P ,+UM J>PAP>A>P (M"qs X4 @X> j>XMtA(4wM`>^X>u(4w T/wUX[uY M1">XA @>P QA-zUq @X> 9XM-1MXAX14MT/wUX[uV>XA `>u'UAq5&P @X> B(P>[u4(4w @>P 6X4V&4zA> XMA @+`>X +(z @+M p44>4$>Pu'UA4XM +`^(MA>UU>4,wU? B1MM=Y 9QAn3 .Y G _*2]sq iBX>U XMA @X> 5>MAMA>UU(4wY ">P RXT p44>4$>Pu'UA4XMe0>PP @>M j>XMA(4wM$>Pu'UA4XMM>M XMAg ,M1 ^(AP>zz>4@ BN>>=4Y 9< .2::Y .2y_.2G]sq i9+M XMA 4X[uA @>P 6Pz&UU(4wMw>uXUz> 7 ?P`>XA4>uT>PY R3>M[u'zAMz&uP>PeYQ(`(4A>P4>uT>P (q'q 7g ,M1 A2">U=Y 9X> ->PM/4UX[u> B(P>[u4(4w $14 6X4V&4ztA>4Y .2:*Y )ysY +([u 4X[uA @>P OP>(u'4@>PY M14@>P4 @>P ?(zAP+ww>`>PZ i9X> H>XtM(4wM`>z(w4XM @>M OP>(w>`>PM @1TX4X>PA @X> RS>[uAMT+[uAe @>M OP>(u'4@>PMg,M1 ^(AP>zz>4@ BN>>=4Y 9< .2::Y .2y _.2E]sq <>X i64A^(w @>P 9XM-1MXAX14Mt`>z(w4XM >~ U>w>g @(P[u p4M1U$>4^>P/zz4(4wY 64AT&4@Xw(4w 1@>P hX4@>PW'uPXwtV>XA XMA @>P >X4w>M[u+UA>A> w>M>A^UX[u> J>PAP>A>P 1@>P J>P"+UA>P XT p4A>P>MM> (4@z&P S>[u4(4w @>M J>PAP>A>4>4 A'AXwY @>T @+u>P +([u @X> 6X4V&4zA> ^(^(P>[u4>4MX4@ ,M1 ^(AP>zz>4@ B1MM=Y 9QAn3 .Y G _)x zq]sq! 5.*# [>dK=m::m ^>STm%:=$R;m=K !mc 9HSm6-mdR&:K6=ccmc %m= b883%=:=m6W36!c# 9>43P(4@M+A^ @>P h+vw>`UX[uV>XA @>M p44>4$>Pu'UA4XMM>M M[uP'4VA @>P pFq Q>4+A@>M <50 W>@1[u z&P OP>(u+4@$>Pu'UA4XMM> XT B(M+TT>4u+4w TXA pTT1`XUX>4tz14@M >X4q J>PTX>A> >X4 OP>(u'4@>P >X4 XuT w>u/P>4@>M 3P(4@MA&[V XT >Xw>4>4f+T>4Y +`>P +(z S>[u4(4w >X4>M OP>(w>`>PMY M1 V/44A>4 @X> 6X4V&4zA> +(MJ(J @>T OP>(w>`>P 4(P @+44 ^(w>P>[u4>A ">P@>4Y ">44 >P @+M OP>(u+4@$>Ptu'UA4XM `>u>PPM[u> (4@ @>P OP>(u'4@>P +(MM[uUX>vUX[u +(z S>[u4(4w (4@ 3>z+uP@>M OP>(w>`>PM u+4@>U> ,<50 $q )Gq.q.22* 7 pF S )E2C:GY <QA<Uq pp .22xY E.ysq9X>M> SM-Pq "(P@> X4 @>P jXA>P+A(P ^( S>[uA VPXAXMX>PAY ">XU MX> $14 @>4 w>M[uXUt@>PA>4 (4@ +UUwq +4>PV+44A>4 3P(4@M'A^>4 &`>P @X> h+vw>`UX[uV>XA @>M p44>4t$>Pu'UA4XMM>M 1u4> &`>P^>(w>4@> <>wPq +`">X[uA ,G"P:CA==4Y 5S .22)Y E*GI!R=U3@8Q"PPY 9QAS .22*Y :):I ^( @>4 0X4A>PwP&4@>4 Mq +([u B"1M"@8 X4 5Q<>XMM>Y .22GY x\* _x.) zq]sq! /=6;G6WKm-md:>TmdH6T 6Hd !Hd$R B%mdKd>TH6T !md 2=cl3c=K=36c%mWHT6=c# 5&P @X> J>PU+w>tP(4w $14 6X4V&4zA>4 ,Mq ?4Tq .y)s w>4&wA >M 4X[uAY U>@XwUX[u @>4 6Pz1UwY @X>5P&[uA> @>P j>XMA(4wM>PMA>UU(4w ^( &`>PAP+w>4 ,M1 B1MM=Y 9QAn3 .Y G _)y]sqHXUU @>P QA-zUq 6X4V&4zA> +(z >X4>4 9PXAA>4 ,S>[uAM4+[uz1Uw>Ps TXA @>P 51Uw> $>PtU+w>P4Y @+MM MX> @X>M>T +([u MAUq ^(w>P>[u4>A ">P@>4Y T(MM >P @>T 9PXAA>4,S>[uAM4+[uz1Uw>Ps @X> 9XM-1MXAX14MT/wUX[uV>XA &`>P @X> @>P 6X4V&4zA>>P^X>U(4w@X>4>4@> j>XMA(4wM`>^X>u(4w $>PM[u+zz>4q! 2=mc ;>66 6Hd Tm:=6Tm6 `>X j>XMA(4wM`>^X>u(4w>4Y @X> X4 @>P P>X4>4 f(A^(4w

$14 J>PT/w>4 `>MA>u>4 ,M1 X4 @>4 5'UU>4 @>P KK )\Y ).s 1@>P X4 @>P hXtM[u(4w $14 6P">P`MA'AXwV>XA (4@ J>PT/w>4M4(A^(4w ,M1 X4 @>4 5'UU>4 @>PKK .*Y .ysq

! 2=mc ;>66 6=$RK Tm:=6Tm6 `>X j>XMA(4wM`>^X>u(4w>4Y @X> X4 >X4>P P>X4>4 6P">P`MtA'AXwV>XA `>MA>u>4 ,M1 X4 @>4 5'UU>4 @>P KK .:Y .2s 1@>P ">44 @X> 6P">P`MA'AXwtV>XA "X> X4 `>MAXTTA>4 5'UU>4 @>M 9X>4MAU>XMA(4wMw>">P`>M ,^< 0+4@>UM$>PtAP>A>Ps +`M1U(A XT J1P@>PwP(4@ MA>uAq

1 :G

pppq B(P>[u4(4w `>X O+A`>MA+4@M$>P"XPVUX[u(4w ?4Tq .*\ g N

Page 88: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 :: ^Hc=:

&&o E"iW(>P;Uh *M= BUKU>i"&WP9X> z&P @X> 6X4V&4zA>^(P>[u4(4w >Pz1P@>PUX[u> 9XM-1MXAX14MT/wUX[uV>XA ,Mq?4Tq .*\s V+44 +(z >X4>P P>[uAUX[u>4 <>z(w4XM `>P(u>4 1@>P X4 >X4>P `U1v>4 A+AtM'[uUX[u>4 h/wUX[uV>XA `>MA>u>4q<>X p4A>P>MM>4wU>X[uU+(z ^"XM[u>4 QA-zUq (4@ M>X4>T f+[uz1Uw>P w>4&wA @X>L`>PU+MM(4w @>P `U1v>4 9XM-1MXAX14MT/wUX[uV>XA 4X[uAY >M `>@+Pz @>P 6X4P'(tT(4w >X4>P P>[uAUX[u>4 <>z(w4XM ,Mq ?4Tq .G\sq4Uh27hUPU7;h=5Y>U&W?"UP AM\YiM;# i"&WP>U&W"i 8"\MY;Uh% 6M P>X[uA W>@> 7 ^Xt$XUP>[uAUX[u "X> XTT>P ^( m(+UXzX^X>P>4@> 7 b1MXAX14 ,B1MM=Y 9QAn3 .Y G _)2]sY MX>V+44 @X4wUX[u 1@>P M[u(U@P>[uAUX[u M>X4q HX> @+M <>XM-X>U @>P N4A>P$>PTX>A(4w^>XwAY XMA @+z&P @+M ^X$XUP>[uAUX[u> 6Xw>4A(T ">@>P >Pz1P@>PUX[u 41[u +(MP>Xt[u>4@q H>U[u>P ?PA @X> ^X$XUP>[uAUX[u> b1MXAX14 M>X4 T(MMY u'4wA $14 @>P 6X4tV(4zAM+PA +` ,Mq ?4Tq 2\I ^(P zP&u>P>4 ?(zz+MM(4w ^(P B(P>[u4(4w +(z @>4 6Xtw>4A&T>P Mq ?4Tq .\.sZ! 5m= !md Amd+mdKH6T -36 @=dKc$R>WKcTGKmd6 !Hd$R Amd&HSmdH6T 3!md D>Hc$R +(M >X4>T<J `>X 6X4V&4zA>4 XQ@q KK .*Y .yY .: 1@>P `>X J>P'(v>P(4wMw>M[u'zA>4 XQ@qKK .GY )\Y )* `>MA>uA @X> S>[uAM-1MXAX14 XT ^X$XUP>[uAUX[u>4 6Xw>4A(T 1@>P X4@>T +(z M[u(U@P>[uAUX[u>P <>P>[uAXw(4w `+MX>P>4@>4 "XPAM[u+zAUX[u>4 6Xw>4A(TI! %m= Amd+mdKH6T !Hd$R m6KTm:K:=$Rm ]HK(H6TcG%md:>ccH6T X4M`>Mq X4 5'UU>4 @>M K ). "XP@^X$XUP>[uAUX[u>M 6Xw>4A(T 1@>P >X4 f(A^(4wMP>[uA ,hX>AtY b+[uAtY fX>v`P+([utYj>XutY jX^>4^tY j>+MX4wt 1@>P 6P``+(P>[uAM$>PAP+ws ^(wP(4@> UX>w>4I! %m= Amd+mdKH6T 8m6c$R:=$Rmd 9d%m=Kc:m=cKH6T @>M QA-zUq X4 @>4 5'UU>4 @>P KK .:Y .2UX>wA @X> S>[uAM-1MXAX14 XT Q>U`MA`>MAXTT(4wMP>[uA4Uh27hUPU7;h=5Y>U&W?"UP 7W;" i"&WP>U&W" 8"\MY;Uh P>X[uA +(M ,A2">U=Y 9X>->PM/4UX[u> B(P>[u4(4w $14 6X4V&4zA>4Y .2:*Y )x zzqY )2 zzqsY @X>M wXUA X4M`>Mq X45'UU>4 @>M (4P>[uAT'vXw>4 6Xw>4`>MXA^>M ,K :G) <3<I K *2 ?`Mq ) fPq . Q+A^ )?dsq 9X> N4"XPVM+TV>XA $14 S>[uAMw>M[u'zA>4 XMA w>Tq K x. ?`Mq . ?d MAUq (4t`>+[uAUX[uY M1U+4w> @X> <>A>XUXwA>4 @+M "XPAM[u+zAUX[u> 6Pw>`4XM @X>M>M S>[uAMtw>M[u'zAM wU>X[u"1uU >X4AP>A>4 (4@ `>MA>u>4 U+MM>4I &`>P ?(M4+uT>4 `>X p4A>tP>MM>4wU>X[uU+(z Mq ?4Tq .G\ zzq

##o ."Y";hPA;# M;# f;WA>P #"i 4Uh27hUPU7;h=5Y>U&W?"UPpT ?4M[uU(MM +4 B1MM= ,9QAn3 .Y G zzqs $>PU+4wA @X> uh +UM lPXA>PX(T @>P B(tP>[u4(4w @X> 9XM-1MXAX14MT/wUX[uV>XA &`>P @X> ,@>P 6X4V&4zA>>P^X>U(4w ^(wP(4t@>UX>w>4@>s j>XMA(4wM>PMA>UU(4w ,Mq ?4Tq .)ysq."Y";hPA;# #"i 4Uh27hUPU7;h=5Y>U&W?"UP% 9X> 9XM-1MXAX14MT/wUX[uV>XA T(MMMX[u +(z @X> j>XMA(4wM>PMA>UU(4w (4@ 4X[uA +(z @X> 6X4V&4zA> `>^X>u>4 ,B1MM=Y9QAn3 .Y G _.2]sq! 2=cl3c=K=36c81T:=$R;m=K G%md !=m _m=cKH6TcmdcKm::H6T ,+UM 6X4V(4zAMm(>UU>Y ^( @X>M>T<>wPXzz Mq ?4Tq .y)s XMA 4+[u B1MM= ,9QAn3 .Y G _.:]s i@X> h/wUX[uV>XA 8Yh+PVA[u+4[>4 ^( 4(A^>4Y j>XMA(4w>4 ^( $+PXX>P>4Y XT 6~AP>Tz+UU +([u ^( $>P">Xtw>P4Y X4@>T >P M>X4> O'AXwV>XA >X4MA>UUAY l+-XA+U ^(P&[V^X>uAY hX>A$>Pu'UA4XMM>V&4@XwA >A[qg H>U[u>4 p4u+UA @X> 9XM-1MXAX14MT/wUX[uV>XA XT 6X4^>Uz+UU u+`>4T(MMY u'4wA $14 @>P `>AP>zz>4@>4 6X4V(4zAM+PA (4@ @>P $14 XuP >Pz+MMA>4 j>XMtA(4wM`>^X>u(4w +` ,Mq(qsq! 2=cl3c=K=36c81T:=$R;m=K G%md !=m /=6;G6WKm XMA 4X[uA >Pz1P@>PUX[u ,^(P +`">X[u>4@>4SM-Pq `>X S>[uAM`>^X>u(4w>4 ^"XM[u>4 5+TXUX>4+4w>u/PXw>4 Mq ?4Tq .G. zqsq Q1XMA @>T 3>M>UUM[u+zA>P >X4>P b>PM3>Mq M>X4 3>"X44+4A>XU +([u X4M1">XA ^(^(P>[ut4>4Y +UM >P Xu4 4+[u @>T 3>M>UUM[u+zAM$>PAP+w 1@>P T+4w>UM jXm(X@XA'A @>P 3>t

g N ?4Tq .*.7.*) ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

.*.

.*)

Page 89: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

M>UUM[u+zA 4X[uA >4A4>uT>4 V+44I @>T hX4@>PW'uPXw>4Y (4A>P J1PT(4@M[u+zAYbzU>wM[u+zAY O>MA+T>4AM$1UUMAP>[V(4wY B"+4wMt 1@>P l14V(PM$>P"+UA(4w QA>tu>4@>4 MX4@ @X> 6PAP'w4XMM> M>X4>M J>PT/w>4M ^(^(P>[u4>4Y @>T 6P`>4 @X> 6PtAP'w4XMM> @>P 6P`T+MM>Y +([u ">44 MX> UAq U>A^A"XUUXw>P J>Pz&w(4w @>M 6P`U+MM>PMX4 `>MAXTTA>P H>XM> +4w>U>wA ">P@>4 T&MM>4Y @>T ?P`f @>P w>-z'4@>A> ?Pt`>XAMU1u4 `>X B+uU(4w +4 @>4 bz'4@(4wMwU'(`Xw>P ,<50 $q .yqGq.2Ex 7 p *GECE\NY <QA<Uq pp .2ExY E).s (M"q NTw>V>uPA `>@>(A>A P>[uAUX[u> J>Pz&w(4wM`>z(w4XM4X[uA MA>AM +([u "XPAM[u+zAUX[u> J>Pz&w(4wMT+[uAqf;WA>P #"i 4Uh27hUPU7;h=5Y>U&W?"UP% 9+ MX[u @X> 9XM-1MXAX14MT/wUX[uV>XA +(z@X> ij>XMA(4wM>PMA>UU(4wg `>^X>u>4 T(MM ,Mq ?4Tq .*\sY u'4wA XuP p4u+UA >4AM[u>Xt@>4@ $14 @>P 6X4V(4zAM+PA +`ZH>P @XM-14X>PA ,1@>P @XM-14X>P>4 U'MMAsY u+A X4 (4M>P>P h+PVA"XPAM[u+zA X@S +([u@+M SXMXV1 ^( AP+w>4q 9+u>P V1TTA >M >4AM[u>X@>4@ 4X[uA @+P+(z +4Y X4 ">MM>4f+T>4 @XM-14X>PA "XP@ ,M1 +`>P A2">U=Y 9X> ->PM/4UX[u> B(P>[u4(4w $14 6X4tV&4zA>4Y .2:*Y )ysY M14@>P4 +(z ">MM>4 S>[u4(4w (4@ 3>z+uP @X>M w>M[uX>uA,4+[u K y ?`Mq . Q+A^ ) 3>"QA3 wXUA +UM N4A>P4>uT>P @>PY iz&P @>MM>4 S>[u4(4w@+M 3>">P`> `>APX>`>4 "XP@gsq! 5m= /=6;G6WKm6 >Hc %mKd=m%:=$Rm6 /=6;H6WKc>dKm6 kPP 0J" 0V" 0Yj >Pz1UwA @+u>P @X>B(P>[u4(4w +(z @>4 N4A>P4>uT>P ,hXA(4A>P4>uT>PY $wUq K .y ?`Mq . fPq ) M1t"X> K .* ?`Mq y (4@ K .: ?`Mq yY "1 +(z K .y ?`Mq . fPq ) $>P"X>M>4 XMAI $wUq z>Pt4>P K .* ?`Mq . fPq . Q+A^ ysI @+M XMA @>PW>4Xw>Y @>P hXA(4A>P4>uT>PX4XAX+AX$> >4Atz+UA>A (4@ hXA(4A>P4>uT>PPXMXV1 AP'wA ,$wUq G"P:CA==4Y 5S .22)Y E*G _Ex\]I+(Mz&uPUq +([u FNPS=QNRR=4" 9X> B(P>[u4(4w @>P L`>PM[u(MM>X4V&4zA> `>Xb>PM14>4w>M>UUM[u+zA>4Y )\\yY )* zzqI <50 $q )yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp.2:xY Gy.Y GE2 T"fsq <>X <>APX>`Mz&uP(4wM$>PAP'w>4 XMA @+u>P @+M 6Pw>`4XM4X[uA @>T <>APX>`Mz&uP>PY M14@>P4 @>T ?(zAP+ww>`>P ^(^(P>[u4>4Y @>P <>tAPX>`Mz&uP>P u+A 4(P @+M <>APX>`Mz&uP(4wM>4Aw>UA ^( $>PMA>(>P4 ,Mq K y?4Tq .x:\sq! 5m= !m6 /=6;G6WKm6 =E!i PP I'" I0 ,l+-XA+U$>PT/w>4Y J>PTX>A(4w (4@ J>P-+[utA(4ws z+UU>4 9XM-1MXAX14MT/wUX[uV>XA (4@ SXMXV1AP+w(4w X@S >`>4z+UUM ^(M+TtT>4q 9X>M wXUA +([u `>X J(J &`>P >X4>4 OP>(u'4@>P 1@>P `>X AP>(u'4@>PXM[u>PJ>P"+UA(4w $14 H>PA-+-X>P>4 ,Mq SM-Pq X4 ?4Tq *x\ fDdmHR>6!esq <>^&wUX[u @>P?z?t<>P>[uAXw(4w ,iB(P>[u4(4w $14 ?z?gs +(z @>4 <+(u>PP4 V1TTA @X>MAP>zzUX[u X4 @>P 51PT(UX>P(4w @>M <+(u>PP>4`>wPXzzM X4 K .y ?`Mq . 6QA9J ^(T?(M@P([VZ

i<+(u>PP XMAY ">P +(z >Xw>4> S>[u4(4w (4@ 3>z+uP >X4 3>`'(@> `+(A 1@>P `+(>4U'MMAqg

! 5m= /=6;G6WKm6 >Hc cm:%cK&6!=Tmd H6! 6=$RKcm:%cK&6!=Tmd 9d%m=K kPP 0Y" 04j `>^X>uA MX[u@X> 9XM-1MXAX14MT/wUX[uV>XA +(z @X> ->PM/4UX[u> ?P`>XAMVP+zA @>M QA-zUqY `>X zP>Xt`>P(zUX[u O'AXw>4 +([u +(z @X> iz+[uUX[u $1Pw>`XU@>A>4 ?P`>XAMVP'zA>gY M1 K .:?`Mq . fPq . Q+A^ *Y "1 +(v>P@>T @X> U>XA>4@> (4@ >Xw>4$>P+4A"1PAUX[u> O'AXwtV>XA +(zwP(4@ >Xw>4>P 5+[uV>44A4XMM> +UM Q14@>Pz+UU @>P N4A>P4>uT>PX4XAX+AX$>+(M@P&[VUq w>M>A^UX[u z>MAw>U>wA XMA ,Mq G"P:CA==4" 5S .22)Y E*G _Ex\]I $wUq +([uK .: ?4Tq ))x zzqsq

'o 4Mi&W\LWiM;Y #"i BMi"&W;M;Y

AAo 0Li #U" BMi"&W;M;Y =AXY"'";#"i B"UP2M;?P9X> 5P+w> 4+[u @>T z&P @X> B(P>[u4(4w T+vw>`>4@>4 B>XA-(4VA >4AMA>uAY ">XUMX[u @X> @>4 3>w>4MA+4@ @>P 6X4V&4zA>A+A`>MA'4@> @>P KK .*7)x `XU@>4@> j>XMtA(4wM`>^X>u(4w ,Mq ?4Tq G)s u'(zXw &`>P >X4>4 U'4w>P>4 B>XAP+(T >PMAP>[VAq

1 :2

pppq B(P>[u4(4w `>X O+A`>MA+4@M$>P"XPVUX[u(4w ?4Tq .*)7.** g N

.**

Page 90: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 2\ ^Hc=:

9X>M wXUA z&P `>APX>`UX[u> jX>z>P(4w>4 (4@ j>XMA(4w>4Y @X> (4A>P KK .*Y .yY .: z+UtU>4Y @>44 @>P O+A`>MA+4@ @>P 6X4V&4zA>>P^X>U(4w "XP@ 4X[uA >PMA +6 @>M HWqY M14t@>P4 @(P[u @X> >X4^>U4>4 3>M[u'zAM$1Pz'UU> $>P"XPVUX[uA ,<50 $q GqGq.2:* 7 pJ S)\2C:\Y <QA<Uq pp .2:xY y*sq 5>P4>P wXUA @X>M z&P f(A^(4wM&`>PU+MM(4w>4 XQ@qKK )\Y ).Y @>4>4 X@S 9+(>PM[u(U@$>Pu'UA4XMM> ^(wP(4@> UX>w>4 ,9+PU>u>4MtYhX>At (4@ b+[uA$>PAP'w>sq p4 @>P S>w>U z+UU>4 ^(@>T @>P B>XA-(4VA @>P j>XMtA(4wM>PMA>UU(4w (4@ @>P <>"XPV(4w @>P 3>w>4U>XMA(4w +(M>X4+4@>P ,M1 u'(zXw+([u `>X J>P'(v>P(4wMw>M[u'zA>4 XQ@q KK .GY )\ (4@ )*sq 9>P O+A`>MA+4@ @>P6X4V&4zA>>P^X>U(4w (Tz+MMA +`>P @>4 6Pz1Uw TXAY >PMA TXA @>T <>^(w @>P 6X4tV&4zA> XMA @+u>P @>P O+A`>MA+4@ $1UU >Pz&UUAqBM M;P"ih&W"U#"; hU;# */"U 0(>>"%! @=d! !=m _m=cKH6Tc%m(=mRH6T +&Rdm6! !mc Tmc>8Km6 ?m=Kd>H8c -36 !mdcm:%m6 [mdc36 %mQRmddc$RKY >Pw>`>4 MX[u z&P @X> 5P+w>Y ">P @>4 O+A`>MA+4@ @>P 6X4V&4zA>>P^X>U(4w>Pz&UUA (4@ ">T @>T^(z1Uw> @X> 6X4V&4zA> ^(^(P>[u4>4 MX4@Y V>X4> Q[u"X>PXwtV>XA>4q! @m$Rcm:K !>TmTm6 !=m !>c _m=cKH6Tc-mdR&:K6=c %mRmddc$Rm6!m [mdc36 +&Rdm6! !mc ?m=Kd>H8c!md _m=cKH6Tc%m(=mRH6T XT H>w> @>P S>[uAM4+[uz1Uw> ,Mq +([u ?4Tq .y2sY @+44V1TTA >MY "X> BO>UP AP>zz>4@ z1PT(UX>PAY ^( >X4>P w>M-+UA>4>4 O+A`>MA+4@M$>Pt"XPVUX[u(4w `^"q O+A`>MA+4@MM-+UA(4w ,BO>UPY 9XM+wX1Y 9XMV14A (4@ 9+T4(TXT 6X4V1TT>4MA>(>PP>[uAY .2::Y Ex zqsqBMi"&W;M;Y '"U _"ih7;";/"&Wh"> /(Wi";# #"i c"UhPM;Yh'"*U"WM;Y%f+[u @>T 3P(4@M+A^Y @+MM @>TW>4Xw>4 @X> 6X4V&4zA> ^(^(P>[u4>4 MX4@Y @>P @X>9XM-1MXAX14MT/wUX[uV>XA &`>P @X> j>XMA(4wM>PMA>UU(4w u+A ,Mq ?4Tq .*\sY @uq ">Pi0>PP @>P j>XMA(4wM`>^X>u(4wg XMA ,M1 B1MM=Y 9QAn3 .Y G _.2]I +(Mz&uPUq @+^(?4Tq .*)s XMA T+vw>`>4@ @>P B>XA-(4VA 7 `>X 9+(>PM[u(U@$>Pu'UA4XMM>4 @>PB>XAP+(T 7 @>P j>XMA(4wM>PMA>UU(4w (4@ t`>"XPV(4wY 4X[uA @>P B>XA-(4VAY X4 @>T@X> 3>w>4U>XMA(4w `>^1w>4Y @uq `>X 3>"X44>PTXAAU(4w P>+UXMX>PA XMA ,K y ?`Mq .s`^"q `>X L`>PM[u(MMP>[u4(4w ^(zUX>vA ,K .. ?`Mq .sq6X4> Q14@>PP>w>U(4w ^(P B(P>[u4(4w >4Au'UA U>@XwUX[u K )x fPq ) z&P @>4 O1@>Mtz+UU @>M QA-zUqI @X> 6X4V&4zA> MX4@ @+44 @>T S>[uAM4+[uz1Uw>P ,6P`>4Y J>PtT'[uA4XM4>uT>P (M"qs ^(^(P>[u4>4 ,Mq ?4Tq .E.sq pT L`PXw>4 MX4@ @X> S>[uAMtz1Uw>4 +(M @>T 3P(4@M+A^ +`^(U>XA>4Y @+MM @X> 6X4V&4zA> @>T QA-zUq^(^(P>[u4>4 MX4@Y @>P @>4 O+A`>MA+4@ @>P 6X4V&4zA>>P^X>U(4w $>P"XPVUX[uAq?(M @>P h+vw>`UX[uV>XA @>P O+A`>MA+4@M$>P"XPVUX[u(4w U+MM>4 MX[u z&P @X> B(tP>[u4(4w `>X b>PM14>4">[uM>U z1Uw>4@> 3P(4@M'A^> +`U>XA>4Z! 5m= -3::md _m=cKH6TcmdcKm::H6T !Hd$R m=6m [mdc36 u+A @X>M> M>U`MA +UM QA-zUq @>4 6X4tV&4zA>>P^X>U(4wMA+A`>MA+4@ >Pz&UUA (4@ @>T^(z1Uw> @X> 6X4V&4zA> +([u @+44M>U`MA ^( $>PMA>(>P4Y ">44 S>+UXMX>P(4w `^"q B(zU(MM 4+[u >X4>T 5+UU @>PS>[uAM4+[uz1Uw> ,+(Mw>41TT>4 O1@Y Mq1qs >PMA `>XT S>[uAM4+[uz1Uw>P >X4APXAA,5+UU @>P J>Pz&w(4w &`>P 6X4V&4zA>Y Mq ?4Tq .y\sq9+`>X T+[uA >M z&P @X> B(P>[u4(4w V>X4>4 N4A>PM[uX>@Y 1` @X> J>Pz&w(4w >4Atw>UAUX[u 1@>P (4>4Aw>UAUX[u >Pz1UwAI X4 `>X@>4 5'UU>4 V+44 @X> J>Pz&w(4w &`>P @X>6X4V&4zA> i>X4> B(P>[u4(4w @>P 6X4V&4zA> `>XT ?`AP>A>4@>4 4X[uA $>PuX4t@>P4g ,<50 $q )*q.q.2:y 7 p S ExC:.Y <QA<Uq pp .2:yY **\ T"fsq N4A>PM[uX>@>>Pw>`>4 MX[u +`>P `>X @>P ^>XAUX[u>4 B(1P@4(4w ,Mq ?4Tq .y\sZ p@S >PMA XT B>XAt-(4VA @>M B(zU(MM>M `>XT ?`AP>A(4wM>T-z'4w>PY (N +`>P M[u14 `>X B(zU(MM @>M?`AP>A(4wM>4Aw>UA>M ,M1 X4 @>4 5'UU>4 @>M K )\ ?`Mq ) fPq ) Q+A^ ) (4@ @>M K ).?`Mq . fPq xY XT 6X4^>U4>4 Mq ?4Tq .*:sq! 5m= 9HWcl>:KH6T !md _m=cKH6TcmdcKm::H6T >HW (+m= [mdc36m6# pT 5+UU> >X4>P S>[uAMt4+[uz1Uw> ,+(Mw>41TT>4 O1@Y Mq1qs $1UU^X>uA MX[u @X> O+A`>MA+4@M>Pz&UU(4w +4t

g N ?4Tq .** ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

Page 91: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

A>XUXw @(P[u `>X@> b>PM14>4Y M1 @+MM @X> 6X4V&4zA> z&P @X> <>MA>(>P(4w >4AM-P>t[u>4@ @>4 j>XMA(4wM+4A>XU>4 +(z ^">X QA-zUq +(zw>A>XUA ">P@>4 T&MM>4 ,5+UU @>PJ>Pz&w(4w &`>P @X> 6X4V(4zAMm(>UU>Y Mq ?4Tq .y)sq! 5m= ?Hc>88m6KdmWWm6 %m=!md .&::mY @uq ">44 `>X 6X4APXAA >X4>P S>[uAM4+[uz1Uw> X4@X> j>XMA(4wM`>^X>u(4w 4X[uA 4(P @X> 6X4V(4zAMm(>UU>Y M14@>P4 +([u @X> `XMu>P>P"XPAM[u+zA>A>4 +`>P 41[u 4X[uA >P^X>UA>4 6X4V&4zA> ,Mq @+^( ?4Tq .*Es +(z @>4S>[uAM4+[uz1Uw>P &`>Pw>u>4 ,^< 6X4APXAA >X4>M hXA(4A>P4>uT>PM "'uP>4@ @>MHXPAM[u+zAMW+uP>M (4A>P <>A>XUXw(4w +T w>M+TA>4 n+uP>Mw>"X44sY T&MMA>4 @X>$1PMA>u>4@>4 3P(4@M'A^> V1T`X4X>PA +4w>">4@>A ">P@>4Y @uq7 ?(zM-+UA(4w @>P 6X4V&4zA> >4AM-P>[u>4@ @>T ?4A>XU +4 @>P j>XMA(4wM>PMA>Ut

U(4w (4@7 6Pz+MM(4w @>P TXA &`>PAP+w>4>4 i41[u 4X[uA >PTXAA>UA>4g 6X4V&4zA> `>X @>Tt

W>4Xw>4Y `>X @>T MX> >4AMA+4@>4 MX4@ ,M1 `>X hXA(4A>P4>uT>P>X4APXAA "'uP>4@@>M HWqY $wUq <50 $q GqGq.2:* 7 pJ S )\2C:\Y <QA<Uq pp .2:xY y*I $q .Gq*q.2:G7 Jppp S )2*C:)Y <QA<Uq pp .2:GY yy:sq

d"U;" iL&?/Ui?";#" BMi"&W;M;Y%H>44 @X> ->PM/4UX[u> B(P>[u4(4w MX[u @+t4+[u `>MAXTTAY ">P @>4 O+A`>MA+4@ @>P 6X4V&4zA>>P^X>U(4w $>P"XPVUX[uAY M1V+44 >M V>X4> P&[V"XPV>4@> B(P>[u4(4w w>`>4Y ">XU >X4 `>P>XAM $>P"XPVUX[uA>PO+A`>MA+4@ 4X[uA "X>@>P P&[Vw'4wXw w>T+[uA ">P@>4 V+44q

<50 $q ))qxq.2:\ 7 Jppp S .x2CGyY <QA<Uq pp .2:\Y xx.I $q .)qEq.2:\ 7 pJ S x\CGGY<QA<Uq pp .2:\Y G)* ,G)ysI $q GqGq.2:* 7 pJ S )\2C:\Y <QA<Uq pp .2:xY y*I A2">U=Y 9X>->PM/4UX[u> B(P>[u4(4w $14 6X4V&4zA>4Y .2:*Y E\I +(Mz&uPUq B"[email protected] 9QAn3 *x,)\..sY *y ,y*sq

6X4 J>PAP+wY @>P P&[V"XPV>4@ 6X4V&4zA> >X4>T +4@>P>4 QA-zUq ^(P>[u4>4 "XUUY`>@>(A>A @+u>P >4A">@>P @X> J>P"XPVUX[u(4w >X4>M 4>(>4 QA>(>PA+A`>MA+4@>M1@>P >X4> 6X4V1TT>4M$>P">4@(4w ,Mq ^(P 6X4^>UP>[uAM4+[uz1Uw> ?4Tq .E\ (4@^(P =4@>P(4w $14 3>"X44$>PA>XU(4wM+`P>@>4 ?4Tq .EEsqJX>Uz+[u "XP@ X4 P&[V"XPV>4@>4 J>P>X4`+P(4w>4 ^X$XUP>[uAUX[u >X4> 51P@>P(4wMt+`AP>A(4w ^( M>u>4 M>X4 ,Mq uX>P^( ?4Tq .y\sq QA>(>PUX[u V+44 >M MX[u @+`>X (T6X4V1TT>4M$>P">4@(4w u+4@>U4q 6X4> iJ>PU+w>P(4wg $14 `>P>XAM >P^X>UA>46X4V&4zA>4 XMA 4X[uA T/wUX[uY M14@>P4 4(P >X4> X4 @X> B(V(4zA "XPV>4@> L`>PtAP+w(4w @>P h/wUX[uV>XA ^(P 6P^X>U(4w $14 6X4V&4zA>4q

''o 0Li #U" BMi"&W;M;Y =AXY"'";#"i IA&WK"iWA>P4"i 7'@"?PUK" IA&WK"iWA>P XMA T+vw>`>4@I @uq 6X4V&4zA> MX4@ @>TW>4Xw>4 ^(t^(P>[u4>4Y X4 @>MM>4 b>PM14 @>P Q+[u$>Pu+UA w>w>`>4 XMAY @>P @>4 w>M>A^UX[u>4O+A`>MA+4@ @>P 6X4V&4zA>>P^X>U(4wY @>P j>XMA(4wM>PMA>UU(4wY >Pz&UUA ,<50 $q)xqEq.2GE 7 pJ S .G*CGxY <QA<Uq pp .2GEY Ex* `>APq O'AXwV>XA +UM h+VU>Psq 9+44XMA >X4 >4Aw>w>4MA>u>4@>P HXUU> @>M QA-zUq (4`>+[uAUX[u ,<50 $q )xqEq.2GE 7 pJS .G*CGxY <QA<Uq pp .2GEY Ex*sq 6X4V1TT>4MA>(>PUX[u> HXPV(4w u+A 4(P >X4>=4@>P(4w @>M z&P @X> B(P>[u4(4w @>P 6X4V&4zA> T+vw>`>4@>4 Q+[u$>Pu+UAM ,Mq?4Tq .*\sq L`>P J>P>X4`+P(4w>4 ^"XM[u>4 ?4w>u/PXw>4 Mq ?4Tq .G\ zzqI K .y?4Tq :x\ zzqY K )\ ?4Tq .Ey zzq4"i PAPh(&W>U&W" IA&WK"iWA>P XMA T+vw>`>4@Y 4X[uA >X4 T/wUX[u>PY +`>P A+AM'[utUX[u 4X[uA w>MA+UA>A +4@>P>P Q+[u$>Pu+UAq f+[u MASM-Pq PX[uA>A MX[u @X> <>P>[u4(4w@>M 6X4V1TT>4M ,(4@ @+P(4A>P @X> B(P>[u4(4w @>P 6X4V&4zA>s i4X[uA @+4+[uY"+M u'AA> M>X4 M1UU>4Y M14@>P4 @+4+[uY "+M A+AM'[uUX[u w>M[u>u>4 XMAg ,M1 ^<S50 $q Eq2q.2*2Y SQA<Uq .2*2Y .\\:sq pMA ^< @X> 3>"X44$>PA>XU(4wM+`P>@> >X4>M3>M>UUM[u+zAM$>PAP+wM $14 @>4 3>M>UUM[u+zA>P4 XPPA&TUX[u z+UM[u +(Mw>U>wA (4@ M1$>Pz+uP>4 "1P@>4Y @+44 V+44 @+M 5? @>4 3>"X44 4X[uA $>PAP+wMw>T'v ^(P>[ut

1 2.

pppq B(P>[u4(4w `>X O+A`>MA+4@M$>P"XPVUX[u(4w ?4Tq .**7.*x g N

.*x

Page 92: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 2) ^Hc=:

4>4I u+A W>T+4@ +(zwP(4@ >X4>M XuT $>PT>X4AUX[u ^(MA>u>4@>4 J>P"+UA(4wMt (4@f(A^(4wMP>[uAM @>4 3>"X44 >X4>M <>APX>`M >Pu+UA>4 (4@ MA>UUA MX[u u>P+(MY @+MM@>P 3>"X44 @>T 6Xw>4A&T>P ^(MA+4@Y M1 `U>X`A >M `>X @>P B(P>[u4(4w @>M 3>t"X44M `>XT 6T-z'4w>P ,<50 $q .Gq.\q.2y: 7 pJ .::CyG NY <QA<Uq pp .2y2Y E*sqN4VU+P XMA @X> <>T>PV(4w $14 <50 $q .Gq.\q.2y: ,pJ .::CyG NY <QA<Uq pp .2y2YE*s @X> <>A>XUXwA>4 u'AA>4 +([u 4X[uA 4+[uAP'wUX[u >X4> ?`P>[u4(4w &`>P @X> 6X4tV&4zA> $1Pw>41TT>4I @X> 0>P+(Mw+`> @>M ^( N4P>[uA `>^1w>4>4 3>"X44M +4@>4 "+uP>4 <>P>[uAXwA>4 "XPVA MX[u XT n+uP @>P 6PV>44A4XM (4@ b+MMX$X>P(4w1@>P @>M ?`zU(MM>M +(Mq

Nn ."Y";hPA;# #"i BMi"&W;M;Y

Ao 1U;?L;\P" 7#"i 1U;;AW="; '*/n <MhYA'"; A>h ."Y";hPA;# #"i BMVi"&W;M;Yl

H>4Xw >P/PA>PA "XP@ @X> 5P+w>Y 1` 3>w>4MA+4@ @>P B(P>[u4(4w @X> 6X4V&4zA>MX4@Y +UM Q+U@1wP/v> ^"XM[u>4 6P">P`M>X44+uT>4 (4@ t+(z">4@(4w>4 ,^( @X>tM>4 <>wPXzz>4 Mq ?4Tq y*sY 1@>P 1` @X> B(P>[u4(4w w>AP>44A z&P 6X44+uT>4(4@ ?(z">4@(4w>4 ^( (4A>PM([u>4 XMAq6X4> w>AP>44A> N4A>PM([u(4w @>P B(P>[u4(4w z&P 6X44+uT>4 (4@ ?(Mw+`>4zX4@>A MX[u `>X A2">U= ,9X> ->PM/4UX[u> B(P>[u4(4w $14 6X4V&4zA>4Y .2:*Y)x7x2s (4@ B1MM= ,9QAn3 .\Y xy _E) zzq]sqf+[u ?4MX[uA $14 BN>>=4 `>"XPVA @X> B(P>[u4(4w @>P 6X4V(4zAMm(>UU> ,Mq @+^(?4Tq GEs (4@ @+TXA @>P 6X4V&4zA> wU>X[u^>XAXw +([u @X> ->PM/4UX[u> B(P>[u4(4w@>P 6X4V&4zA>`>MA+4@A>XU>I >X4> w>M14@>PA> bP1`U>T+AXV @>P ->PM/4UX[u>4 B(tP>[u4(4w $14 6X4V&4zA>`>MA+4@A>XU>4 >~XMAX>P> @+4+[u wP@Mq 4X[uA ,BN>>=4Y 9<.2::Y .2y _.2E]sq pT 6X4^>Uz+UU ,^< XT 5+UU @>M M1wq 9PXAA+(z"+4@MY Mq @+^(?4Tq .*2s M>X >M +UU>P@X4wM @>4V`+PY +([u z&P >X4^>U4> H>PA'4@>P(4w>4 @X> B(tP>[u4(4w ^( -P&z>4 ,BN>>=4Y 9< .2::Y .2y _.2E] 54q ):sqp4 @X>M>P ?UUw>T>X4u>XA XMA @+M 4X[uA ^(AP>zz>4@q B"+P XMA >M PX[uAXwY @+MM @>P 3>tM>A^w>`>P >X4> w>AP>44A> ->PM/4UX[u> B(P>[u4(4w @>P 6X44+uT>4 (4@ ?(Mw+`>4$1P4XTTAY >M V+44 +`>P >X4>PM>XAM 5'UU> w>`>4Y X4 @>4>4 4(P @X> ->PM/4UX[u> B(tP>[u4(4w `>MAXTTA>P 6X44+uT>4 1@>P ?(Mw+`>4 zP+wUX[u XMAY (4@ +4@>P>PM>XAM5'UU>Y X4 @>4>4 @X> B(P>[u4(4w @>P 6X4V(4zAMm(>UU> +UM M1U[u> ^">Xz>Uu+zA 1@>PMAPq XMAq J14 @>P -P+VAXM[u>4 S>[uAM+4">4@(4w u>P V+44 MX[u @>Tw>T'v @X> 5P+tw> MA>UU>4Y7 ">T (4@ X4 ">U[u>T NTz+4w @X> +(M >X4>P `>MAXTTA>4 6X4V(4zAMm(>UU> zUX>t

v>4@>4 6X4V&4zA> 1@>P7 ">T >X4^>U4> 6X44+uT>4 (4@ ?(z">4@(4w>4Y ^< @X> ?z? 1@>P 9PXAA+(z">4t

@(4w>4Y^(^(P>[u4>4 MX4@qI,hP"=APU? #"i */"U\">WA\P"; BMi"&W;M;Yh\iAY";% QAP>XAzP+w>4 ^(P B(P>[ut4(4w AP>A>4 P>w>UT'vXw +(zY ">44 T>uP>P> b>PM14>4 X4 @>4 6X4V&4zA>>P^X>tU(4wMA+A`>MA+4@ >X4w>M[u+UA>A MX4@ ,M1wq O+A`>MA+4@MM-+UA(4wY Mq ?4Tq .**sY @+t`>X U'MMA MX[u (4A>PM[u>X@>4Y 1` MX[u @X> 6X4M[u+UA(4w7 +(z @X> j>XMA(4wM>PMA>UU(4w `>^X>uA ,@+44 w>uA >M X@S @+P(TY ">T i6X4V&4zt

A>g w+4^ 1@>P ^O ^(^(P>[u4>4 MX4@s 1@>P7 4(P +(z @X> J>P>X44+uT(4w 1@>P J>P+(Mw+`(4w ,@+44 w>uA >M X@S (T @X> XM1t

UX>PA> B(P>[u4(4w $14 6P">P`M>X44+uT>4 1@>P t+(Mw+`>4sq

g N ?4Tq .*x7.*y ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

.*y

Page 93: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

9X> X4 @>4 6X4V&4zA>>P^X>U(4wMA+A`>MA+4@ >X4w>M[u+UA>A>4 T>uP>P>4 b>PM14>4V/44>47 ^>XAUX[u 4>`>4>X4+4@>P AP>A>4 ,^< 6Xw>4A&T>P (4@ f(A^(4wM`>P>[uAXwA>PY +UM

p4u+`>P >X4>M 3>">P`>`>APX>`M (4@ +UM <>APX>`Mz&uP>PY +UM ?P`f 1@>P APX4Vtw>U@^+uU>4@>P 9PXAA>Ps `^"q

7 ^>XAUX[u 4+[u>X4+4@>P +UM S>[uAM$1Pw'4w>P (4@ S>[uAM4+[uz1Uw>P +(zAP>A>4,^< +UM 6P`U+MM>P (4@ 6P`>Y +UM B>@>4A (4@ B>MMX14+Psq

B/"U .iM22"; K7; B/"U\">h\(>>";% ?(M @>4 $1PMA>u>4@>4 5P+w>MA>UU(4w>4 >Ptw>`>4 MX[u `>X @>P 6X4V(4zAM^(P>[u4(4w z1Uw>4@> 3P(-->4 $14 B">Xz>UMz'UU>4Z7 B(P>[u4(4w $14 6X4V&4zA>4Y ">44 @X> j>XMA(4wM>PMA>UU(4w +(z T>uP>P> b>Pt

M14>4 +(zw>M-+UA>4 XMAY @X> ^>XAUX[u7 7 4>`>4>X4+4@>P ,^< +UM hXA(4A>P4>uT>Ps `^"q7 7 4+[u>X4+4@>P ,^< +UM 6P`U+MM>P (4@ 6P`>s>X4w>M[u+UA>A M>X4 V/44>4q

7 B(P>[u4(4w $14 6P">P`M>X44+uT>4 `^"q t+(Mw+`>4Y ">44 j>XMA(4wM>PMA>UtU(4w >X4>PM>XAM (4@ J>P>X44+uT(4w 1@>P J>P+(Mw+`(4w +4@>P>PM>XAM +(z T>utP>P> b>PM14>4 +(zw>M-+UA>4 MX4@Y "1`>X @X> T>uP>P>4 b>PM14>4 ^>XAUX[u7 7 4>`>4>X4+4@>P ,^< XT 5+UU> @>M M1wq 9PXAA+(z"+4@Ms `^"q7 7 4+[u>X4+4@>P ,B(zU(MM $14 0141P+P>4 `>XT 6P`>4s>X4w>M[u+UA>A M>X4 V/44>4q

0(>>" */"U\">WA\P"i BMi"&W;M;Y K7; 1U;?L;\P";%! @m66 8mRdmdm [mdc36m6 6m%m6m=6>6!md X4 @X> j>XMA(4wM>PMA>UU(4w >X4w>M[u+UA>A MX4@YU+MM>4 MX[u z1Uw>4@> 5P+w>MA>UU(4w>4 (4A>PM[u>X@>4Z! @m8 -36 8mRdmdm6 EKlW:i c=6! !=m /=6;G6WKm (H(Hdm$R6m6g 9X>M> 5P+w> MA>UUA MX[u

7 7 `>X ?`M-+UA(4w $14 f(A^(4wMP>[uA>4 $14 >X4>T QA+TTP>[uA ,M1wq u1tPX^14A+U> O>XU(4w @>P 9XM-1MXAX14M`>z(w4XMY M1 B1MM=Y 9QAn3 .Y G _)\]sI@X>M> 5+UUwP(--> `XPwA @X> T>XMA>4 bP1`U>T> ,$wUq ?4Tq )\.7**\sI

7 7 `>X 6X4M[u+UA(4w >X4>M 9PXAA>4 +UM 3>M[u'zAM`>M1Pw>PY OP>(u'4@>PY J>Pt"+UA>PY @>P 4+[u +(v>4 uX4 @>4 1`W>VAX$>4 O+A`>MA+4@ @>P 6X4V(4zAM+PA>Pz&UUAZ ^( -P&z>4 XMA @+44Y 1` XuT 1@>P M>X4>T ?(zAP+ww>`>P @X> 9XMt-1MXAX14M`>z(w4XM &`>P @X> j>XMA(4wM>PMA>UU(4w ^(MA>uA ,Mq ?4Tq .*\sI

7 7 `>X 6X4M[u+UA(4w >X4>M 9PXAA>4 +UM M>U`MA'4@Xw>M S>[uAMw>`XU@> ^< >X4>P<+MXMw>M>UUM[u+zA X4 >X4>T fX>@PXwMA>(>PU+4@I @+44 `>MA>uA ?4U+MM ^(PbP&z(4wY 1` >X4> QA>(>P(Tw>u(4w w>Tq K x) ?d @(P[u 6X4M[u+UA(4w >Xt4>M z(4VAX14MU1M>4 S>[uAMAP'w>PM $1PUX>wA TXA @>P 51Uw>Y @+MM @X> B(tP>[u4(4w +(z @X> uX4A>P @>T S>[uAMAP'w>P MA>u>4@>4 Q(`MAP+A> ^( >Pz1Utw>4 u+A ,9(P[uwPXzzI +UU>P@X4wM u>(A> ">XAw>u>4@ &`>PU+w>PA @(P[uQ->^X+U$1PM[uPXzA>4Y >A"+ KK G zzq ?QA3Y Mq @+^( ?4Tq .\:sq

! @md =cK k6m%m6 >6!mdm6j >:c EKlW:i >6 !md ?Hdm$R6H6T !md /=6;G6WKm (H %mKm=:=Tm6Y ">XU >P+UM hXA(4A>P4>uT>P +4 `>APX>`UX[u>4 6X4V&4zA>4 1@>P +UM 3>M>UUM[u+zA>P 1@>P3>T>X4M[u+zA>P +4 L`>PM[u(MM>X4V&4zA>4 `>A>XUXwA XMA ,M1wq $>PAXV+U> O>XU(4w@>P 9XM-1MXAX14M`>z(w4XMY M1 B1MM=Y 9QAn3 .Y G _))]sk 9X>M> 5P+w> MA>UUA MX[uX4M`>Mq `>X 5+TXUX>4w>M>UUM[u+zA>4 ,Mq ?4Tq .G.sq

! b6 +m:$Rm8 C8W>6T =cK m=6 EKlW:i k6m%m6 >6!mdm6j >6 !md ?Hdm$R6H6T !md /=6;G6WKm (H %mQKm=:=Tm6g 9X>M> 5P+w> MA>UUA MX[u >`>4z+UUM XT S+uT>4 $14 5+TXUX>4w>M>UUM[u+ztA>4 +UM bP1`U>T @>P ?4w>T>MM>4u>XA $14 3>"X44+4A>XU>4 ,Mq ?4Tq .G.sq

1 2*

pppq B(P>[u4(4w `>X O+A`>MA+4@M$>P"XPVUX[u(4w ?4Tq .*y g N

Page 94: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 2x ^Hc=:

8"Uh2U">% <>X @>P <-q >X4>P 5+TXUX>4b>PM3>MqY @>P ? l3Y "XPzA @>P bP&z>P z1Uw>4@> B(tP>[u4(4wMzP+w>4 +(zZ7 9X> ? l3 u+A X4 S>[uAM`>^X>u(4w>4 >X4> <+MXMw>M>UUM[u+zA X4 >X4>T fX>@PXwMA>(>Pt

MA++A >X4w>M[u+UA>AI @>P bP&z>P T/[uA> @X> 3>"X44> @>P <+MXMw>M>UUM[u+zA @>P l3 ^(tP>[u4>4I

7 +4 @>P l3 MX4@ @X> TX4@>PW'uPXw>4 lX4@>P @>P 6u>U>(A> ? +UM l1TT+4@XAXMA>4 `>tA>XUXwAI @>P bP&z>P T/[uA> @X> lX4@>P 4X[uA +UM hXA(4A>P4>uT>P +4>PV>44>4Y ">XU @X>l1TT+4@XA+4A>XU> 4X[uA P>[uAM"XPVM+T w>M[u>4VA M>X>4 (4@ +(v>P@>T @>P 3>M>UUtM[u+zAM$>PAP+w A+AM'[uUX[u 4X[uA @(P[uw>z&uPA "1P@>4 M>XI

7 uXUzM">XM> `>+4MA+4@>A >P @X> ?4w>T>MM>4u>XA @>P 3>"X44+4A>XU> @>P lX4@>PY @X> (4t+4w>T>MM>4>4 O>XU> T/[uA> >P @>4 6u>U>(A>4 ? ^(P>[u4>4q

! @m66 8mRdmdm [mdc36m6 6>$Rm=6>6!md =8 .>::m !md Fm$RKc6>$RW3:Tm =6 !=m _m=cKH6TcmdcKm:Q:H6T m=6Tmc$R>:KmK c=6!" UX>wA >X4 5+UU M1wq O+A`>MA+4@MM-+UA(4w ,Mq ?4Tq .**s $1PY `>X@>P @X> 6X4V&4zA> z&P @X> <>MA>(>P(4w7 XT 5+UU @>P S>[uAM4+[uz1Uw> $14 O1@>M ">w>4 w>Tq K )x fPq ) @>T S>[uAMt

4+[uz1Uw>P ^(^(P>[u4>4 ,Mq ?4Tq .E.s (4@7 X4 M14MAXw>4 5'UU>4 @>P 6X4^>UP>[uAM4+[uz1Uw> ^"XM[u>4 @>4 T>uP>P>4 QA-zUq

>4AM-P>[u>4@ @>4 j>XMA(4wM+4A>XU>4 +(z^(A>XU>4 MX4@q0(>>" */"U\">WA\P"i BMi"&W;M;Y K7; 1i/"i'h"U;;AW="; 7#"i VAMhYA'";%9X> 5P+w> @>P B(P>[u4(4w $14 >X4^>U4>4 6X44+uT>4 1@>P ?(z">4@(4w>4 +UM6X4V(4zAM`>MA+4@A>XU> >PwX`A MX[uY ">44 @X> B(1P@4(4w ^( >X4>P j>XMA(4wM>PMA>UtU(4w ,6X4V(4zAMm(>UU>Y Mq @+^( ?4Tq .xEs ^">Xz>Uu+zA XMA (4@ ">44 @+$14 @X>->PM/4UX[u> B(P>[u4(4w +`u'4wA ,$wUq +([u B1MM=Y 9QAn3 .\Y xy _E) zzq] `>APq6X44+uT>4 (4@ Qq G\ zzq `>APq ?(z">4@(4w>4sI ^(P B(P>[u4(4w @>P ?z? Mq K G?4Tq x.7::q<>^X>uA >X4 9PXAA>P 6X44+uT>4 1@>P U>XMA>A ?(Mw+`>4Y @X> TXA >X4>P j>XMA(4wMt`>^X>u(4w @>M QA-zUq ^(M+TT>4u'4w>4Y M1 XMA ^( -P&z>4Y 1` @X> 6X44+uT>4 1@>P?(Mw+`>4 ">w>4 J>P+4U+MM(4w @(P[u >X4> @>P 6X4V&4zA>>P^X>U(4w @X>4>4@>j>XMA(4w @>M QA-zUq <6 1@>P 6X44+uT>4 XQ@q K : `^"q <? ,K x ?`Mq xs 1@>P Hl,K 2s @>M QA-zUq @+PMA>UU>4 ,Mq ?4Tq .*2sq 9+M bP1`U>T >PwX`A MX[uY! +m66 6m%m6 !=m [mdc36 !md _m=cKH6TcmdcKm::H6T >X4> b>PM14 X4 @X> J>P>X44+uT(4w1@>P J>P+(Mw+`(4w >X4w>M[u+UA>A XMAY @+M XMA @>P 5+UU7 `>X 6X44+uT>4 @X> 9PXAA>4 ^(zUX>v>4 ,^(T B(zU(MM 4+[u @>T O1@> @>M QA-zUq

`>XT 6P`>4 Mq ?4Tq .**sI8"Uh2U">% ? XMA +UM 6X4T+44w>M>UUM[u+zA>P +4 @>P ? 3T`0 `>A>XUXwAY @X> ? 3T`0 ^+uUA@>P 6u>zP+( @>M ? >X4 &`>Pu/uA>M 3>u+UAI @X> (4+4w>T>MM>4> B+uU(4w XMA @(P[u @+M3>M>UUM[u+zAM$>Pu'UA4XM @>M ? `>@X4wA (4@ 4X[uA @(P[u @X> 9X>4MAU>XMA(4w @>P 5P+( ?$>P+4U+MMAq 6M MA>UUA @+u>P >X4> $3? +4 >X4> @>T ? 4+u>MA>u>4@> b>PM14 @+P (4@ XMA @+tu>P @>T ? +UM 6X4V&4zA> +(M l+-XA+U$>PT/w>4 ^(^(P>[u4>4 ,Mq ?4Tq .Gxsq

7 `>X 6X44+uT>4Y @X> @>T QA-zUq z&P >X4>4 9PXAA>4 ,^< +UM @(P[uU+(z>4@> b1MtA>4s ^(zUX>v>4I

7 `>X M1wq 9PXAA+(z">4@(4w>4 ,Mq ?4Tq .*2sI7 `>X ?(z">4@(4w>4Y @X> @>P QA-zUq z&P 9PXAA> U>XMA>AI! +m66 %m=8 Fm$RKc6>$RW3:Tmd !mc EKlW:i 6X44+uT>4 ^(zUX>v>4 1@>P ?(Mw+`>4 +`zUX>tv>4I MX> MX4@7 XT 5+UU @>P S>[uAM4+[uz1Uw> $14 O1@>M ">w>4 w>Tq K )x fPq ) @>T S>[uAMt

4+[uz1Uw>P ,Mq ?4Tq .E.sY7 X4 M14MAXw>4 5'UU>4 @>P 6X4^>UP>[uAM4+[uz1Uw> @>P b>PM14 +UM QA-zUqY @(P[u @>t

P>4 j>XMA(4w MX> $>P+4U+MMA "1P@>4 MX4@ ,Mq ?4Tq .E\sY^(^(P>[u4>4q

g N ?4Tq .*y ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

Page 95: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

'o BMi"&W;M;Y K7; 1U;?L;\P";$ 1U;;AW="; M;# <MhYA'";

AAo BMi"&W;M;Y K7; 1U;?L;\P";6X4V&4zA> MX4@ 4+[u 4>(>P>P ?(zz+MM(4w @>TW>4Xw>4 ^(^(P>[u4>4Y @>P MX> >P^X>UA,?`Mq . Q+A^ .Y Mq ?4Tq .)ysq 9+M XMA @>PW>4Xw>Y @>P @>4 O+A`>MA+4@ @>P j>XMtA(4wM>PMA>UU(4w >X4>P 6X4V(4zAM+PA >Pz&UUA ,Mq ?4Tq .)ysq 9+M XMA @+44 @>P 5+UUY">44 >P @X> 9XM-1MXAX14MT/wUX[uV>XA &`>P @X> j>XMA(4wM>PMA>UU(4w u+A ,Mq?4Tq .*\sqBMi"&W;M;Y i"A>UhU"iP"i 1U;?L;\P"% d`"1uU ^(P O+A`>MA+4@M$>P"XPVUX[u(4w+([u @>P 6Pz1Uw ,@+M 6P^X>U>4 $14 6X4V&4zA>4s w>u/PAY XMA z&P @X> B(P>[u4(4wP>+UXMX>PA>P 6X4V&4zA> @>P B>XA-(4VA ,B>XAP+(Ts @>P j>XMA(4wM>PMA>UU(4w T+vtw>`>4@Y 4X[uA @>P B>XA-(4VA @>P S>+UXMX>P(4w `^"q @>M B(zU(MM>M @>M 6Pz1Uw>M ,Mq?4Tq .**sq <>X w>M-+UA>4>P O+A`>MA+4@M$>P"XPVUX[u(4w @(P[u T>uP>P> QA-zUq,4+[u >X4>T 5+UU @>P S>[uAM4+[uz1Uw>Y Mq ?4Tq .**s >Pz1UwA @>T 3P(4@M+A^ 4+[u>X4> +4A>XUXw> 6X4V(4zAM^(P>[u4(4w +(z @X> T>uP>P>4Y @>4 QA>(>PA+A`>MA+4@ $>Pt"XPVUX[u>4@>4 QA-zUq ,Mq ?4Tq .Ey7.EGY @1PA +([u &`>P ?(M4+uT>4sY ">44 4X[uA>X4 5+UU @>P S>[uAM4+[uz1Uw> 4+[u @>T O1@ >X4>M QA-zUq $1PUX>wAq 9+44 >Pz1UwA@X> B(P>[u4(4w +(z @>4 S>[uAM4+[uz1Uw>P ,K )x fPq )Y Mq ?4Tq .E.sI &`>PS>[uAM4+[uz1Uw> Mq ?4Tq .y27.ExqhXA @>P 64AM[uq &`>P @X> 6X4V(4zAM^(P>[u4(4w z'UUA ^(wU>X[u @X> 64AM[uq &`>P @X>B(P>[u4(4w @>P 6P">P`M>X44+uT>4 (4@ t+(Mw+`>4 ,^( @X>M>4 <>wPXzz>4 Mq?4Tq y*s +UM 6X4V(4zAM`>MA+4@A>XU> ,Mq +(Mz&uPUq ?4Tq .*ysq 3>U>w>4AUX[u V+44^">Xz>Uu+zA M>X4Y ">U[u> 6X44+uT>4 (4@ ?(Mw+`>4Y X4M`>Mq `>X J>P>X44+uT(4w`^"q J>P+(Mw+`(4w @(P[u >X4>4 9PXAA>4 $14 @>P 6Pz&UU(4w @>M O+A`>MA+4@M 6X4tV&4zA>>P^X>U(4w (Tz+MMA MX4@I T+vw>`>4@ XMA @+44 @+M J>P+4U+MM(4wM-PX4^X- ,Mq?4Tq .*GsqBMi"&W;M;Y ;U&WP i"A>UhU"iP"i p>AP";P"io 1U;?L;\P"% 9+M Q[uPXzAA(T `>M[u'ztAXwA MX[u w>U>w>4AUX[u TXA @>P B(P>[u4(4w M1wq iU+A>4A>P 6X4V&4zA>g ,$wUq )U=47:"P3Y 5S .2:)Y y)yI B"[email protected] 9QAn3 *x ,)\..sY *y _yE]sq 9>P <>wPXzz @>P U+A>4tA>4 6X4V&4zA> XMA zUX>v>4@I "XP T/[uA>4 Xu4 +(z 6X4V&4zA> `>M[uP'4V>4Y @>P>4O+A`>MA+4@ 41[u 4X[uA $1UU $>P"XPVUX[uA XMAY +UM1 X4M`>Mq 4X[uA P>+UXMX>PA> J>PtT/w>4M^("'[uM> ,MAXUU> S>M>P$>4I ^(P S>[uAM4+[uz1Uw> `>^&wUX[u MAXUU>P S>M>Pt$>4 Mq B1MM=Y 9QAn3 .\Y xy _Ey zzq]I B"[email protected] 9QAn3 *x ,)\..sY *y _yE]sq9>T 3P(4@M+A^ @>P <>MA>(>P(4w 4+[u @>P j>XMA(4wMz'uXwV>XA >4AM-PX[uA >M +T`>MA>4Y @X> U+A>4A>4 6X4V&4zA> X4 3>MA+UA 4X[uA P>+UXMX>PA>P J>PT/w>4M^("'[uM>MAUq `>X @>T ^( >Pz+MM>4Y `>X @>T MX> w>`XU@>A "(P@>4Y (4@ ^"+P >4A">@>P XTB>XA-(4VA @>P M-'A>P>4 S>+UXMX>P(4w 1@>P `>XT L`>Pw+4w X4 >X4>4 MA>(>PzP>X>4<>P>X[u 1@>P `>X (4>4Aw>UAUX[u>P L`>PAP+w(4w +(z >X4>4 9PXAA>4I w>U>w>4AUX[u1P@4>A @+M 3>M>A^ +`>P +([u ,"X> `>X 0X4A>P`UX>`>4>4s @X> M-'A>P> 1PXwX4'P> 64AtMA>u(4w `>X >X4>T 9PXAA>4 +4q pT 6X4^>U4>4Z! El&Kmdm AmdcKmHmdH6T =8 ?m=KlH6;K !md Fm>:=c=mdH6T cK=::md Fmcmd-m6" ">44 >M MX[u (TH3 u+4@>UAY `>X @>4>4 =4@>P(4w>4 XT J>PT/w>4M`>P>X[u &`>Pu+(-A MAUq >Pz+MMA">P@>4Y7 `>X H3 @>M <>APX>`M$>PT/w>4MY ">44 4X[uA >X4> L`>PAP+w(4w MAXUU>P S>M>P$>4

+(M4+uTM">XM> ^(w>U+MM>4 XMA ,M1 4+[u KK E ?`Mq *Y E`Y E[ (4@ K )xNT"QA3sY (4@

7 `>X H3 @>M bPX$+A$>PT/w>4M X4 @>4 Q14@>Pz'UU>4 @>P KK .GY )\ (4@ )*q! El&Kmdm AmdcKmHmdH6T %m= H6m6KTm:K:=$Rmd B%mdm=T6H6T +(M >X4>T <J +(z >X4>4 9PXAA>4+(zwP(4@ $14 64A4+uT>t (4@ <>APX>`M+(zw+`>$1PM[uPXzA>4 ,K x ?`Mq .Y K E?`Mq . fPq xY K .E ?`Mq *sI $1T 3P(4@M+A^ @>P ?(zU/M(4w (4@ <>MA>(>P(4w MAXUt

1 2y

pppq B(P>[u4(4w `>X O+A`>MA+4@M$>P"XPVUX[u(4w ?4Tq .*E g N

.*E

Page 96: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 2E ^Hc=:

U>P S>M>P$>4 `>X (4>4Aw>UAUX[u>P L`>PAP+w(4w `>MA>u>4 +UU>P@X4wM ?(M4+uT>4`>X @>P (4>4Aw>UAUX[u>4 L`>Pz&uP(4w 1@>P L`>PAP+w(4w! m=6mc 5mKd=m%c" Dm=:%mKd=m%c 3!md ^=KH6Kmd6mR8md>6Km=:c# 6M >Pz1UwA V>X4> 3>"X44P>+UXt

MX>P(4wI @>P S>[uAM4+[uz1Uw>P z&uPA @X> <([u">PA> z1PA ,K .E ?`Mq * Q+A^ )sI! m=6(m:6md @=dKc$R>WKcTGKmd >Hc %mKd=m%:=$Rm8 96:>cc# Mq @+^( K E ?`Mq y

7 7 El&Kmdm AmdcKmHmdH6T %m= B%mdKd>TH6T cK=::md Fmcmd-m6 X4 >X4>T MA>(>PzP>X>4 <>tP>X[u ^< +(M @>T `>APX>`UX[u>4 X4 @>4 bPX$+A`>P>X[u @>MM>U`>4 QA-zUq4+[u 64A4+uT>t 1@>P <>APX>`M+(zw+`>$1PM[uPXzA>4 ,K x ?`Mq .Y K E?`Mq . fPq xY K .E ?`Mq *s 1@>P `>X L`>Pz&uP(4w X4M ?(MU+4@ ,K x ?`Mq .Q+A^ * (4@ xY K E ?QA3sI wU>X[u"1uU `>MA>uA V>X4 +UUw>T>X4>P 64AMAPXt[V(4wMwP(4@M+A^ ,Mq K x ?4Tq )\Esq

7 7 El&Kmdm 3d=T=6&dm /6KcKmRH6T !md /=6;G6WKm %m= m=6m8 2d=KKm6O @+M XMA `>X 0X4A>Pt`UX>`>4>4`>^&w>4 @>P 5+UU ,$wUq K .2 ?`Mq . fPq )sq

''o BMi"&W;M;Y K7; 1U;;AW="; M;# <MhYA'"; pA>h 1U;?M;\Ph'"hPA;#VP"U>"o ;A&W #"= E"iA;>AhhM;Yh2iU;*U2

pT ?UUw>T>X4>4 z'UUA TXA @>P 64AM[uq &`>P @X> B(P>[u4(4w $14 6X4V&4zA>4 +([u@X> 64AM[uq &`>P @X> B(P>[u4(4w @>P 6P">P`M>X44+uT>4 (4@ t+(Mw+`>4 ,^( @X>tM>4 <>wPXzz>4 Mq ?4Tq y*s +UM 6X4V(4zAM`>MA+4@A>XU> ,Mq ?4Tq .*ysq ?UU>P@X4wMV+44 @X> B(P>[u4(4w $14 6X44+uT>4 (4@ ?(Mw+`>4 XT 6X4^>Uz+UU ^">Xz>Uu+zAM>X4q 6X44+uT>4 (4@ ?(Mw+`>4 MX4@ TXA @>T O+A`>MA+4@ @>P 6X4V&4zA>>P^X>tU(4w @(P[u @X> ,@>P 6X4V&4zA>>P^X>U(4w @X>4>4@>s j>XMA(4w $>PVU+TT>PAq5&P @X> 5P+w>Y ">T Hl 1@>P <? ^(^(P>[u4>4 MX4@ (4@ ">P MX> @>T^(z1Uw> `>X@>P 6X4V&4zA>>PTXAAU(4w w>UA>4@ T+[u>4 V+44Y wXUA M1"1uU z&P L`>PM[u(MM>X4tV&4zA> "X> +([u z&P 3>"X44>X4V&4zA> @+M M1w>4+44A> J>P+4U+MM(4wM-PX4^X- ,$wUqXT >X4^>U4>4 K 2 ?4Tq .*)7.2ysq 9+M J>P+4U+MM(4wM-PX4^X- MA>UUA +(z @>4 ?4U+MM+UM +(MU/M>4@>M h1T>4A $14 ?(z">4@(4w>4 +`q ?4U+MM z&P @X> O'AXw(4w $14?(Mw+`>4C?(z">4@(4w>4 T(MM @X> @>P 6X4V&4zA>>P^X>U(4w @X>4>4@> j>XMA(4w@>M QA-zUq M>X4 ,$wUq K 2 ?4Tq ..E zqY .xysI ^(P B(P>[u4(4w @>P ?z? ,?z?t<>tP>[uAXw(4ws Mq K G ?4Tq x. zzqI ^(P ?z?t<>P>[uAXw(4w `>XT fX>v`P+([u Mq K G?4Tq E\ zzq

&&o IMii7YAPU7; K7; 1U;;AW=";?4MA>UU> A+AM'[uUX[u >P^X>UA>P 6X44+uT>4 ">P@>4 X4 w>M>A^UX[u w>P>w>UA>4 6X4^>Utz'UU>4 B+uU(4w>4 @(P[u 9PXAA> z&P @X> ?`AP>A(4w $14 6X44+uT>4 +UM MA>(>Pt-zUX[uAXw> 6X44+uT>4 `>u+4@>UA ,M1wq Q(PP1w+AX14sq 9X> 6X4V&4zA> MX4@ @>TW>4Xtw>4 ^(^(P>[u4>4Y @>P @>4 O+A`>MA+4@ >X4>P 6X4V(4zAM+PA $>P"XPVUX[uA u+AY +([u">44 >P ^X$XUP>[uAUX[u $1P B(zU(MM @>P 6X4V&4zA> &`>P @X>M> $>Pz&wA u+A ,Mq?4Tq .y\I @1PA +([u ^(T B(zU(MM^>XA-(4VAsq 9>P 9PXAA> ^X>uA 4(P >X4> 51P@>tP(4w XT J>PT/w>4M`>P>X[u >X4qJ"&WPhYiM;# #"i IMii7YAPU7;% ?UM S>[uAMwP(4@U+w>4 V1TT>4 X4 <>AP+[uAZK )\ ?`Mq ) Q+A^ . fPq ) <([uMAq +I K ). ?`Mq . fPq xI K )x fPq . ,Mq @+^( (4A>4sqQAP>XAXw XMAY 1` @X>M> J1PM[uPXzA>4 P>[uAM`>wP&4@>4@ "XPV>4Y ?(M@P([V >X4>M +UUtw>T>X4>4 bPX4^X-M MX4@ 1@>P U>@XwUX[u VU+PMA>UU>4@> <>@>(A(4w u+`>4Z! /=6m6 >::Tm8m=6m6 Fm$RKcTdH6!c>K( fEHdd3T>K=36cld=6(=le 4>uT>4 +4Z B1MM=Y 9QAn3.\Y xy _Ex]I A2">U=Y 9X> ->PM/4UX[u> B(P>[u4(4w $14 6X4V&4zA>4Y .2:*Y :xq! Fm$RKc%mTdG6!m6!m @=d;H6T 3R6m 5m<>RH6T m=6mc >::Tm8m=6m6 EHdd3T>K=36cld=6(=lc "XP@TXA z1Uw>4@>P <>wPq +4w>41TT>4Z du4> @X> J1PM[uPXzA>4 "&P@> >M MX[u `>X @>PJ>Pz&w(4w &`>P V&4zAXw> BX4Mt `^"q 9X$X@>4@>4+4M-P&[u> (T >X4> MAUq (4`>t

g N ?4Tq .*E7.*: ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

.*G

.*:

Page 97: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

+[uAUX[u> 6X4V(4zAM$>P">4@(4w @>M J>P'(v>P>PM u+4@>U4 ,GU22Q"PPY 9QAS.2:.Y y::I BO>UPY 9XM+wX1Y 9XMV14A (4@ 9+T4(T XT 6X4V1TT>4MA>(>PP>[uAY.2::Y GGsq 9X> 6PAP'w> "&P@>4 M14MA ">@>P `>XT J>P'(v>P>P 41[u `>XT 6P">Pt`>P >Pz+MMAq p4 +UU>4 1wq 5'UU>4 @>P Q(PP1w+AX14 $14 6X4V&4zA>4 ">P@> @+M $14 >Xt4>T 9PXAA>4 w>^+uUA> 64Aw>UA +4MA>UU> @>P @>T 9PXAA>4 ^(zUX>v>4@>4 6X4V&4zA>+UM 6X44+uT>4 `>u+4@>UAq H>P@> >X4 J1Pw+4w `>MA>(>PAY @>P wP@Mq 6X4V1TT>4Mt$>P">4@(4w `>@>(A>A (4@ `UX>`>4 @X> M-'A>P A+AM'[uUX[u >P^X>UA>4 6X4V&4zA> ,`>XB(zU(MM `>XT 6P">P`>Ps (4`>P&[VMX[uAXwAY M1 V/44> @X>M 4(P @(P[u +(M@P&[VtUX[u> w>M>A^UX[u> ?(M4+uT>P>w>U(4w>4 +4w>1P@4>A ">P@>4I >X4 +UUw>T>X4>M Q(PtP1w+AX14M-PX4^X- wX`A >M @+4+[u 4X[uA ,M1 BO>UPY 9XM+wX1Y 9XMV14A (4@ 9+T4(TXT 6X4V1TT>4MA>(>PP>[uAY .2::Y G2I '"33=4Q=J=4Y QA(H .2::Y ):* _):2]I,4H"3S"RUS X4 IU4@88O;CAN8PY K .. S4q < .yI A=UWOR>Y QA(H .22\Y .Ey _.E2]sq! ]Hd ;:>dcKm::m6!m 5m!mHKH6T u+`>4 (6 @X> 1wq Q(PP1w+AX14M$1PM[uPXzA>4I @X> QA>(t>P`+PV>XA @>P 6X44+uT>4 >PwX`A MX[u `>P>XAM +(M @>T ">XA ^( $>PMA>u>4@>4 J>Pt+4U+MM(4wM-PX4^X-Z H>44 @>P QA-zUq ^< >X4 64Aw>UA z&P @X> J>P'(v>P(4w $14hX>At (4@ b+[uA^X4Mz1P@>P(4w>4 >Pu'UAY M1 MA>uA @X> J>P>X44+uT(4w @>M J>Pt'(v>P(4wM>4Aw>UAM 41[u X4 "XPAM[u+zAUX[u>T B(M+TT>4u+4w TXA @>P ^(wP(4@>tUX>w>4@>4 J>PTX>A(4wMA'AXwV>XAq."h"P*>U&W Y"i"Y">P" 0(>>" #"i IMii7YAPU7;%! P I' 9%ci I E>K( 0 ]di I 5H$RcKi ># 6X44+uT>4 +(M @>P J>P'(v>P(4w $14 9X$Xt@>4@>4t (4@ BX4MM[u>X4>4 M1"X> M14MAXw>4 ?4M-P&[u>4Y 1u4> hXA$>P'(v>P(4w$14 @+^(w>u/PXw>4 ?VAX>4Y M14MAXw>4 ?4A>XU>4 1@>P Q[u(U@$>PM[uP>X`(4w>4 MX4@`>XT ?4A>XUM>Xw4>P ^( $>PMA>(>P4Y M1z>P4 @X> J>P'(v>P(4w $1P 3>"X44$>PA>XtU(4wM`>M[uU(MM >Pz1UwA ,@+^( <O9P([VMq .)Cy\.EY :G zqsq 9>P 6P">P`>P u+A V>X4>6X4V&4zA> +(M l+-XA+U$>PT/w>4Y @+ >P 4X[uA ?4A>XUM>Xw4>P "XP@ (4@ 4(P >X4>51P@>P(4w XT J>PT/w>4M`>P>X[u >X4^X>uA ,<50 $q ..q.)q.2E: 7 p )y\CExY<QA<Uq pp .2E2Y .::I $q .)q.)q.2E2 7 Jp S *\.CEGY <QA<Uq pp .2G\Y ).)sq f+[u3>"X44$>PA>XU(4wM`>M[uU(MM w>UA>4 uX4w>w>4 @X> +UUw>T>X4>4 B(P>[u4(4wMtP>w>U4 ,>`>4M1 '=W=47Y4=RR=2 X4 A@8QU>2 FFFpq K )\ S4q .):sq K )\ ?`Mq )Q+A^ . fPq ) <([uMAq + wXUA +([u 4(PY ">44 @>P J>P'(v>P>P @X> ^(w>u/PXw>4QA+TTP>[uA> 6=$RK TXA$>P'(v>PAq! P I0 9%ci 0 E>K( 0 ]di U# <>X J>P'(v>P(4w $14 hX>At 1@>P b+[uA^X4Mz1P@>P(4tw>4 4+[u K ). ?`Mq . Q+A^ . fPq x XMA z&P @>4 6Xw>4A&T>P @+M J>P'(v>P(4wM>4Atw>UA 6X44+uT>Y @X> 6X4^X>u(4w @>P hX>At 1@>P b+[uA^X4Mz1P@>P(4w @(P[u @>46P">P`>P XMA 4X[uA MA>(>P`+P ,Mq K ). ?4Tq .E\I I1RO3" X4 A@8QU>2 FFFpq K ).S4q yysq! P IU ]di 0# 64AM[u'@Xw(4w>4Y @X> +4MA>UU> $14 6X44+uT>4 XQ$q KK .*7). w>t"'uPA ">P@>4Y MX4@ w>Tq K )x fPq . ^( $>PMA>(>P4q 9>P <>wPXzz @>P 64AM[u'@Xtw(4w >Pz+MMA 4(P M1U[u> Q(PP1w+A>Y @X> 6PM+A^ z&P 6X44+uT>4 XQ >X4>P @>P MX>`>46X4V(4zAM+PA>4 @+PMA>UU>4 ,<50 $q .:q2q.2:E 7 pJ S )):C:*Y <QA<Uq pp .2:GY )yI$wUq +([u K )x ?4Tq )Esq 9>Mu+U` ">P@>4 @(P[u K )x fPq . V>X4> +(v>Pu+U` @>Pw>M>A^UX[u>4 O+A`>MA+4@MM}MA>T+AXV UX>w>4@>4 6X44+uT>A+A`>MA'4@> w>M[u+zz>4q

##o E7; 4iUPP"; 7#"i \Li 4iUPP" Y"PiAY";" <M\/";#M;Y"; ph7Yn 4iUPPAM\V/A;#o

<M\/";#M;Y"; 4iUPP"i \Li #"; IP2\>n% hXA 9PXAA+(z">4@(4w>4 ">P@>4 ?(zt">4@(4w>4 `^"q ?(Mw+`>4 `>M[uPX>`>4Y @X> $14 >X4>T QA-zUq XT S+uT>4 @>P6X4V&4zA>>P^X>U(4w $>P+4U+MMA "1P@>4 MX4@Y +`>P $14 >X4>T 9PXAA>4 w>AP+w>4"(P@>4q 9+`>X "XP@ (4A>PM[uX>@>4Y 1` @X> l1MA>4AP+w(4w +(zwP(4@ >Xw>4>PS>[uAM$>P-zUX[uA(4w @>M 9PXAA>4 >Pz1UwA 1@>P XT H>w> >X4>P B+uU(4wM&`>P4+ut

1 2G

pppq B(P>[u4(4w `>X O+A`>MA+4@M$>P"XPVUX[u(4w ?4Tq .*:7.*2 g N

.*2

Page 98: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 2: ^Hc=:

T> z&P @>4 QA-zUq f+[u @>P SM-Pq V+44 @X> L`>P4+uT> $14 ?(z">4@(4w>4C?(Mw+`>4 @(P[u 9PXAA> X4M`>M14@>P> @+44 `>XT QA-zUq ^( Hl z&uP>4Y ">44 uX>tPX4 >X4> ?`V&P^(4w @>M +4M14MA>4 >Pz1P@>PUX[u>4 B+uU(4wM">w>M ^( M>u>4 XMA,<50 $q *qxq.2:G 7 Jp S 2.C:yY <QA<Uq pp .2:GY E)*Z $1UU>P Q[u(U@^X4M>4+`^(w`>XT 6u>T+44 `>X +4M14MA>4 u'UzAXw>P l1MA>4AP+w(4w @(P[u 6u>zP+(I $q .)q)q.2:: 7 Jp S .x.C:yY <QA<Uq pp .2::Y GExY `>APq $1UU>P ?(z"+4@ z&P ?P`>XAM^XTtT>P `>X 4(P +4A>XUXw>T hXA>Xw>4A(TI $q .yq..q)\\y 7 pF S )yC\*Y <QA<Uq pp )\\EYE)*Z H>PV$>PAP+w &`>P 6Pu+UA(4wM+(z">4@(4w>4sq f+[u ^(AP>zz>4@>P ?(zz+MtM(4w @>M <50 ,$q .yq..q)\\y 7 pF S )yC\*Y <QA<Uq pp )\\EY E)*s V/44>4 ?(zt">4@(4w>4 `>XT QA-zUq M>U`MA @+44 +`^X>u`+P M>X4Y ">44 @>P 9PXAA> M>U`MA XT>Xw>4>4 f+T>4 J>PAP'w> &`>P @+M H3 @>M QA-zUq w>M[uU1MM>4 (4@ @X> >4AM-P>t[u>4@> J>Pw&A(4w w>AP+w>4 u+Aq QX>u> +(Mz&uPUq K 2 ?4Tq x*q<M\/";#M;Y"; #"h IP2\>n \Li 4iUPP"% H>44 @>P QA-zUq ?(z">4@(4w>4 >X4>M9PXAA>4 AP'wAY 1u4> @+MM @X> ?(z">4@(4w>4 @>M QA-zUq @(P[u M>X4> >Xw>4> 6X4tV&4zA>>P^X>U(4w $>P+4U+MMA MX4@Y @+44 UX>w>4 -PX$+A> B(">4@(4w>4 @>M QA-zUq +4@>4 9PXAA>4 (4@ `>X @X>M>T wwzq <? 1@>P Hl $1PY @+ @X> 6X4V(4zAMm(>UU>Y `>X@>P @X> ?(z">4@(4w>4 >4AMA>u>4Y @(P[u @X> L`>P4+uT> @>P ?(z">4@(4w>4 M>XtA>4M @>M QA-zUq 4X[uA +(z Xu4 &`>Pw>uAq ?4@>PM UX>wA >M +UU>P@X4wMY ">44 ?(z">4t@(4w>4 z&P >X4 H3 w>T+[uA ">P@>4Y @X> ^"+P @>T QA-zUq 4X[uA ,+UU>X4s w>u/PAY@+M >P W>@1[u "XPAM[u+zAUX[u 4(A^>4 @+Pzq Q1 u+A @>P <50 >A"+ >4AM[uX>@>4Y @+MM@>P QA-zUq 0l z&P >X4 XT hXA>Xw>4A(T MA>u>4@>M H3Y @X> >P +UU>X4 w>AP+w>4 u+AYX4 >X4>T M1U[u>4 5+UU +UM >Xw>4>4 ?(z"+4@ +`^X>u>4 @+Pz ,<50 $q *\q.q.22y 73PQ xC2)Y <QA<Uq pp .22yY ):.sq ?([u @>4 ?`^(w $14 Hl >X4>M QA-zUqY @X> z&P@+M XT 6Xw>4A(T @>M 6u>-+PA4>PM MA>u>4@>M 3P(4@MA&[V >4AMA+4@>4 MX4@Y u+A@>P <50 ^(w>U+MM>4 ,<50 $q )*q:q.222 7 3PQ .C2GY <QA<Uq pp .222Y GG:sq QX>u>uX>P^( 4'u>P K 2 ?4Tq x*q

6X4MA">XU>4 zP>Xq

&o 8"#"MPM;Y #"i E"i=5Y";h*Mi"&W;M;Y \Li #U" 1U;?L;\P"*Mi"&W;M;Y

AAo DUiPh&WA\P>U&W"h 1UY";PM=Q1i/"i'hP(PUY?"UPQdA2UPA>"U;hAP*64Aw>w>4 @>P zP&u>P uh ,Mq ?4Tq .\.s PX[uA>A MX[u @X> 6X4V&4zA>^(P>[u4(4w4X[uA 4+[u @>P B(P>[u4(4w @>M J>PT/w>4MY +UM1 X4M`>Mq +([u 4X[uA 4+[u @>TP>[uAUX[u>4 1@>P "XPAM[u+zAUX[u>4 6Xw>4A(TY M14@>P4 @+4+[uY ">P @>4 O+At`>MA+4@ @>P 6X4V&4zA>>P^X>U(4w ,?`Mq . Q+A^ .s $>P"XPVUX[uA ,Mq ?4Tq .)ysq 9+MXMA @>PW>4Xw>Y @>P &`>P @X> @>P `>APq 6X4V(4zAM+PA ^(wP(4@>UX>w>4@> j>XMA(4wMt>PMA>UU(4w @XM-14X>PA ,Mq ?4Tq .)yY .*\sq 3U>X[u"1uU V+44 @+M P>[uAUq 1@>P "XPAtM[u+zAUq 6Xw>4A(T z&P @X> 6X4V&4zA>^(P>[u4(4w <>@>(A(4w >PU+4w>4Y ">44 >M3P(4@U+w> z&P @X> 9XM-1MXAX14 @>M QA-zUq &`>P @X> MA-zUq j>XMA(4w @+PMA>UUAqE"iW(>P;Uh #"i 2"ih5;>U&W"; BMi"&W;M;Y K7; 1U;?L;\P"; *M= /UiPh&WA\PV>U&W"; 1UY";PM= A; DUiPh&WA\PhYLP"i;% 9X> 5P+w> 4+[u @>T "XPAM[u+zAUX[u>46Xw>4A(T (4@ @>P A+AM'[uUX[u>4 Q+[uu>PPM[u+zA &`>P >X4> j>XMA(4wM`>^X>u(4w+UM h>PVT+U @>P ->PM/4UX[u>4 B(P>[u4(4w `>P&uP>4 >X4+4@>P X4M1z>P4Y +UM z&P@+M "XPAM[u+zAUX[u> 6Xw>4A(T A+AM'[uUX[u> Q+[uu>PPM[u+zA >Pz1P@>PUX[u XMA ,K *2?`Mq ) ?ds (4@ @X> A+AM'[uUX[u> Q+[uu>PPM[u+zA @X> 6P^X>U(4w $14 6X4V&4zA>4(4A>P 6X4M+A^ @X>M>P H3 >PT/wUX[uA ,Mq(qsq ?`>P ">@>P XMA @>P "XPAM[u+zAUX[u> 6Xtw>4A&T>P MA>AM @>P QA-zUqY @>P 6X4V&4zA> >P^X>UAY 41[u `>@>(A>A (Tw>V>uPA @X> A+AtM'[uUX[u> Q+[uu>PPM[u+zA &`>P >X4> j>XMA(4wM`>^X>u(4w "XPAM[u+zAUX[u>M 6Xw>4tA(Tq

g N ?4Tq .*27.x) ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

.x\7.x.

.x)

Page 99: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

f+[u X4^"XM[u>4 "1uU uh XT Q[uPXzAA(T >P^X>UA @>PW>4Xw> 6X4V&4zA>Y @>P &`>P@X> j>XMA(4wM>P`PX4w(4w @XM-14X>PAI @X>M T(MM 4X[uA @>P "XPAM[u+zAUX[u> 1@>P ^Xt$XUP>[uAUX[u> 6Xw>4A&T>P >X4>M H3 M>X4q

B1MM=Y 9QAn3 .Y G ,.x zqsI C8URUMO.3SUY QA(H .2G2Y ..* ,..xsI )U=4:"P3CA2O@SUP:=4Y5S .2:)Y )y ,)2sI A2">U=Y 9X> ->PM/4UX[u> B(P>[u4(4w $14 6X4V&4zA>4Y .2:*Y )2I BN>7>=4Y 9< .2::Y .2y ,.2EsI G"P:CA==4Y 5S .22)Y E*GI B"1M"@8 X4 5Q <>XMM>Y .22GY x\*,x.. zqsI !U3@8=4 X4 00Q-qY ?dY K *2 S4q 2 zzq

9X> B(P>[u4(4w XT QAS>[uA i`>MAXTTAY ">P QA>(>P+4M-P&[u> ^( >Pz&UU>4 u+AY@X> +(M @>P 0>PPM[u+zA &`>P >X4^>U4> HXPAM[u+zAMw&A>P u>Pw>U>XA>A ">P@>4g ,M1<J>Pz3 $q .Eq.)q.2G\ 7 . <$S ).\CE:Y <QA<Uq pp .2G.Y *:.sq 9+M 6QA3 U>XA>A+`>P V>X4> QA>(>P+4M-P&[u> +(M @>P 0>PPM[u+zA &`>P >X4^>U4> H3 +`Y M14@>P4>Pz+MMA 4(P @X> 6Pw>`4XMM> +(M `>MAXTTA>4 51PT>4 @>P j>XMA(4wM>PMA>UU(4w ,6Pt^X>U(4w $14 6X4V&4zA>4Y Mq ?4Tq .)ysq 0X>P`>X ">P@>4 +UU>P@X4wM X4 T>uP 1@>P">4Xw>P wP1v>T NTz+4w H3 >X4w>M>A^AY ^< 3P(4@ (4@ <1@>4 `>X 6X4V&4zA>4w>Tq K ).Y H3 @>M ?4U+w>t (4@ NTU+(z$>PT/w>4M `>X w>">P`UX[u>4 6X4V&4ztA>4Y @X> L`>PU+MM(4w $14 l+-XA+U ^(P f(A^(4w `>X 6X4V&4zA>4 w>Tq K )\ (4@$14 +4@>P>4 HXPAM[u+zAMw&A>P4 ^(P f(A^(4w `>X 6X4V&4zA>4 w>Tq K ).q9X> 5>MAMA>UU(4wY @+MM >X4 QA-zUq "XPAM[u+zAUX[u>P 6Xw>4A&T>P >X4>M H3 XMAY XMA 1zA4(P 0XUzMA+AM+[u> z&P @X> 5>MAMA>UU(4wY @+MM >X4 QA-zUq 6X4V&4zA> ,(4A>P 6X4M+A^ >Xt4>M H3s >P^X>UA u+Aq 6X4 QA-zUqY @>P "XPAM[u+zAUX[u>P 6Xw>4A&T>P >X4>M H3 XMAY XMAP>w>UT'vXw +([u @>PW>4Xw>Y @>P @+M H3 ^(P 6P^X>U(4w $14 6X4V&4zA>4 >X4w>M>A^A(4@ @+TXA 6X4V&4zA> >P^X>UA u+Aq Q1 "XP@ @>44 +([u u'(zXw X4 @>P SM-Pq `>X @>PN4A>PM([u(4wY 1` >X4 6X4V&4zA>>P^X>U(4wMA+A`>MA+4@ $>P"XPVUX[uA "(P@>Y 4(P@+M "XPAM[u+zAUX[u> 6Xw>4A(T w>-P&zAq ?UU>P@X4wM $>PMA>UUA @X>M w>U>w>4AUX[u @>4<UX[V z&P @X> 6Pz1P@>P4XMM> @>P O+A`>MA+4@M$>P"XPVUX[u(4wq9+M "XPAM[u+zAUX[u> 6Xw>4A(T "XP@ +`>P @>441[u $14 @>P SM-Pq ">XA>PuX4 +UM m=6h+vMA+`Y +`>P 4X[uA T>uP +UM +UU>X4Xw>P h+vMA+` ^(P <>(PA>XU(4w @>P ->PM/4UXt[u>4 B(P>[u4(4w +4w>M>u>4Y M1 ^< <50 $q )Gq2q.2:: 7 Jppp S .2*C:*,<QA<Uq pp .2:2Y x.xsY "1 >M u>XvAZ i9>T lU'w>P MX4@ @X> 6PAP'w> 8 4X[uA ^(^(tP>[u4>4 8 9+M XMA M[u14 @>Mu+U` +(Mw>M[uU1MM>4Y ">XU XuT @X>M> HXPAM[u+zAMtw&A>P 4X[uA ^(^(P>[u4>4 "+P>4 ,K .. QA?4-3Y W>A^A K *2 ?d .2GGs (4@ >P +([uM14MA +(zwP(4@ >X4>M f(A^(4wMP>[uAM 4X[uA `>z(wA "+PY z&P >Xw>4> S>[u4(4w @+tP&`>P ^( $>Pz&w>4qg 9>P <50 MA>UUA z&P @+M "XPAM[u+zAUX[u> 6Xw>4A(T >4AM[u>Xt@>4@ @+P+(z +`Y 1` @X> Q+[uu>PPM[u+zA &`>P @+M H3 z&P S>[u4(4w >X4>M 9PXAA>4+(Mw>&`A ">P@>4 @(PzA> (4@ +([u A+AM'[uUX[u +(Mw>&`A "(P@> ,<50 $q )Gq2q.2::7 Jppp S .2*C:*Y <QA<Uq pp .2:2Y x.xsq 9+TXA XMA +([u z&P @X> <>wPq "XPAM[u+zAUXt[u>4 6Xw>4A(TM T+vw>`>4@Y +(z ">MM>4 S>[u4(4w @>P QA-zUq A'AXw "XP@q 3U>Xt[u>M wXUA (6 z&P @X> SM-Pq @>M <50 ^(P B(P>[u4(4w @>P 6X4V&4zA> +(M l+-XA+Utz1P@>P(4w>4 ,$wUq <50 $q )\q.q.222 7 p S E2C2GY <QA<Uq pp .222Y y.xI $q *\q.q.2:E 7 pJ S .)yC:*Y <QA<Uq pp .2:EY x\xI $q xq.)q.22E 7 p S 22C2xY <QA<Uq pp.22GY x\xsq 9>P <50 w>uA uX>P X4@X^X>UU @+$14 +(MY @+MM @>P p4u+`>P @>P l+-XA+Utz1P@>P(4w +([u @X> >4AM-P>[u>4@>4 6X4V&4zA> >P^X>UAqd"U;" 8"#"MPM;Y '"U 1U;?L;\P"; =UP AMhh&W>U"X>U&W"i 1i/"i'hP(PUY?"UP%9X> B(P>[u4(4w >X4>M H3 V+44 4(P @+44 <>@>(A(4w z&P @X> B(P>[u4(4w $146X4V&4zA>4 `>MXA^>4Y ">44 >MAUq @X> l+-XA+U&`>PU+MM(4w +UM j>XMA(4w (4@ @X> 6Pt^X>U(4w $14 6PAP'w>4 +(M @>P l+-XA+U&`>PU+MM(4w +UM 6X4V&4zA> >Pz+MMA "XP@Y M>X>MY @+MM @>P QA-zUq 4(P l+-XA+U ^(P f(A^(4w &`>PU'MMA ,KK )\Y ).sY M>X >MY @+MM >PXJTq @>T 6X4M+A^ $14 l+-XA+U >X4> O'AXwV>XA +(M&`A ,KK .*Y .ysq Q1">XA @+w>w>4`>X >X4>P 6X4V(4zAM+PA @+M 6Pw>`4XM >X4>P O'AXwV>XA >Pz+MMA "XP@ ,KK .:Y .2sY u'4wA@X> B(P>[u4(4w @>P 6X4V&4zA> $14 @>P b>PM14 @>M A'AXw w>"1P@>4>4 QA-zUq +`,$wUq ^< <50 $q .:q)q.2y2 7 Jp 9 .Cy: QY <QA<Uq ppp .2y2Y )E* ,)EEs ^(P <>@>(t

1 22

pppq B(P>[u4(4w `>X O+A`>MA+4@M$>P"XPVUX[u(4w ?4Tq .x) g N

Page 100: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .\\ ^Hc=:

A(4w @>M >u>UX[u>4 3&A>PMA+4@>MZ <>X 6X4V&4zA>4 +(M M>U`MA'4@Xw>P ?P`>XA MA>uAi@X> ->PM/4UX[u> ?P`>XAMU>XMA(4w @>M <>P(zMAP'w>PM XT J1P@>PwP(4@Y M1 @+MM wP@Mq@X> 6X4V&4zA> "X> `>X ?P`>XA4>uT>P4 @>T <>P(zMAP'w>P ^(^(P>[u4>4 MX4@gsq Q1Ut[u> 6X4V&4zA> V+44 wP@Mq +UM1 4(P @>PW>4Xw> >P^X>U>4Y i@>P @X> zP+wUX[u>4 O'AXwtV>XA>4 (4@ ?P`>XA>4 u/[uMA->PM/4UX[u +(M&`Ag ,B1MM= X4 B1MM=Y 5+TXUX>4$>PAP'tw> (4@ p4@X$X@(+U`>MA>(>P(4wY .2GEY .\sq ?(M4+uT>4 $14 @>T 6Pz1P@>P4XM @>Pu/[uMA->PM/4UX[u>4 O'AXwV>XA w>UA>4Y M1">XA hXA+P`>XA>P `>M[u'zAXwA ">P@>4 ,MqK .: ?4Tq ))x zzqs 1@>P >X4 1zz>4>P QA>UU$>PAP>A>P A'AXw "XP@ ,<50 $q )xqEq.2GE 7pJ S .G*CGxY <QA<Uq pp .2GEY Ex*s 1@>P 7 @X>M +`>P M>UA>4 7 `>X @>P O'AXwV>XA @>PJ>PT/w>4M>X4M+A^ XT J1P@>PwP(4@ MA>uA ,$wUq <50 $q 2q.q.2Ex 7 pJ 2*CE) NY<QA<Uq pp .2ExY )\EY `>APq L`>PAP+w(4w >X4>M NPu>`>PP>[uAM @(P[u >X4>4 dP@>4Mt+4w>u/PXw>4 +(z @>4 dP@>4 +UM L`>PAP+w(4w @>P 6X4V(4zAMm(>UU>sq8"#"MPM;Y '"U 1U;?L;\P"; =UP dA2UPA>"U;hAP*% <>MA>uA @X> @>P 6X4V&4zA>>Pt^X>U(4w @X>4>4@> j>XMA(4w +(MM[uUX>vUX[u 1@>P ^O X4 l+-XA+U>X4M+A^ ,"X> X@S `>X`>APX>`Uq 6X4V&4zA>4 XQ@q KK .*Y .yY .:Y z>P4>P `>X KK )\Y ).sY @+44 T(MM wU>X[ut"1uU @X> z&P @X> B(P>[u4(4w T+vw>`UX[u> 9XM-1MXAX14MT/wUX[uV>XA 4X[uA ?(MtzU(MM >X4>P 6Xw>4A&T>P-1MXAX14 M>X4 ,Mq ?4Tq .*.sq ?UU>4z+UUM `>MA>uA >X4 S>w>Ut?(M4+uT>$>Pu'UA4XMI z+UUM +`>P P>[uAUq `^"q "XPAM[u+zAUq 6Xw>4A(T (4@ @X> z&P@X> j>XMA(4wM>PMA>UU(4w >Pz1P@>PUX[u> 9XM-1MXAX14MT/wUX[uV>XA +(M>X4+4@>Pz+UU>4Y>4AM[u>X@>A @X> 9XM-1MXAX14MT/wUX[uV>XA &`>P @X> B(P>[u4(4wq! b8 FmTm:W>:: XMA >M @>P ,"XPAM[u+zAUX[u>s 6Xw>4A&T>P >X4>M H3Y @>P >M ^(P 6P^X>tU(4w $14 6X4V&4zA>4 $>P">4@>Aq 9X> B(P>[u4(4w >X4>M H3 ^( >X4>T `>MAXTTtA>4 QA-zUq "XP@ @+u>P XT +UUwq @+z&P M-P>[u>4Y @+MM XuT +([u @X> TXA 0XUz> @>MH3 >P^X>UA>4 6X4V&4zA> ^(^(P>[u4>4 MX4@Y M1 @>T 6Xw>4A&T>P >X4>M $14 XuT(4A>Pu+UA>4>4 <>APX>`M ,<50 $q Gq.\q.2:) 7 pJ S .:ECG2Y <QA<Uq pp .2:*Y G*I $q)q)q.2:2 7 pJ S 2EC:GY <QA<Uq pp .2:2Y y\x `>APq j(5 `>X 6u>w+AA>4s @>T 6Xw>4tA&T>P >X4>M $14 XuT $>PTX>A>A>4 3P(4@MA&[VM ,$wUq ^< f&P4`q $q .*qyq.2GG t ppp.GECGEY 653 .2GGY x:G*Y PVPq `>APq z1PA`>MA>u>4@>M "XPAM[u+zAUX[u>M 6Xw>4A(T@>M J+A>PM +4 `&Pw>PUX[utP>[uAUX[u M>X4>4 lX4@>P4 &`>P>Xw4>A>4 3P(4@MA&[V>4sY@>T p4u+`>P >X4>M H>PA-+-X>PM (M"q ,AN;;UP:Y QA`n`q .2G:CG2Y *\Esq! 2=m ?Hdm$R6H6T -36 DdmHTHK %m=8 DdmHTm%md ,Mq ?4Tq *x\s z&uPA wP@Mq @+^(Y @+MMXuT @X> 6X4V&4zA> +(M @>T OP>(w(A ^(^(P>[u4>4 MX4@ ,@+M 64Aw>UA z&P @X> OP>(tu+4@A'AXwV>XA XMA @(P[u @X> 6P^X>U(4w @>P 6X4V&4zA> +(M @>T OP>(w(A $>P+4U+MMA(4@ `XU@>A @+u>P >X4> <>APX>`M+(Mw+`> 1@>P Hl `>X @>4 6X4V&4zA>4 +(M @>TOP>(w(Asq! b6 9Hc6>R8mW&::m6 z1UwA @X> B(P>[u4(4w @>P 6X4V&4zA> 4X[uA @>P B(1P@4(4w$14 HXPAM[u+zAMw&A>P4Y `>M14@>PM `>X f(A^(4w >X4>M zP>T@>4 H3 +(zwP(4@ >X4>M@X4wUX[u>4 1@>P M[u(U@P>[uAUX[u>4 f(A^(4wMP>[uAMq Q1 >P^X>UA ^< @>P hX>A>P 1@>Pb'[uA>PY @>P XT >Xw>4>4 f+T>4 (4A>P$>PTX>A>AY 6X4V&4zA> +(M @>P f(A^(4w>X4>M zP>T@>4 H3 ,<50 $q )Eq*q.2G. 7 Jp S .*.t.*yCE:Y <QA<Uq pp .2G.Y xG:I$q )Eq.\q.2G. 7 Jppp S .*GCG\Y <QA<Uq pp .2G)Y ).ysI $wUq z>P4>P <50 $q yqGq.2G:,p S 2GCGyY <QA<Uq pp .2G2Y x\Y wwq 53 h&4[u>4 $q )yq)q.2Gy t pp )\:CG* 6Y653 .2GyY *.:Y 4PVPqs `>APq f(A^(4w $14 lX4@>M$>PT/w>4 XT >UA>PUX[u>4 <>APX>`q

''o .iM;#h(P*" \Li #U" BMi"&W;M;Y K7; DUiPh&WA\PhYLP"i;K *2 ?d wXUA z&P +UU> QA>(>P+PA>4I `>X 3>"X44>PTXAAU(4w @(P[u <>APX>`M$>PtT/w>4M$>PwU>X[u w>u>4 +`>P @X> u+4@>UMPq 31< $1P ,Mq ?4Tq ..)sq f+[u K *2?d MX4@ HXPAM[u+zAMw&A>P wP@Mq @>T `&Pw>PUX[utP>[uAUX[u>4 6Xw>4A&T>P ^(^(tP>[u4>4 ,?`Mq .sq ?(M4+uT>4Z H>X[uA @+M `&Pw>PUX[utP>[uAUX[u> 6Xw>4A(T $1T"XPAM[u+zAUX[u>4 6Xw>4A(T +`Y M1 XMA @+M "XPAM[u+zAUX[u> 6Xw>4A(T T+vw>`>4@

g N ?4Tq .x)7.x* ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

.x*

Page 101: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

,?`Mq ) fPq .sq 3>M+TAu+4@M>Xw>4A(T XMA "X> <P([uA>XUM>Xw>4A(T ^( `>u+4@>U4YM1">XA @X>M z&P @X> <>MA>(>P(4w >Pz1P@>PUX[u XMA ,?`Mq ) fPq )sY ^< ^">[VM B(tP>[u4(4w @>P 6X4V&4zA> >X4>P 3P(4@MA&[VMw>T>X4M[u+zA +(M J>PTX>A(4w ^( @>4>X4^>U4>4 hXA>Xw>4A&T>P4q

&&o BMi"&W;M;Y K7; /UiPh&WA\P>U&W"= 1UY";PM=

I&WiU\PPM=% B=12=4Y 9X> `>X@>4 B(P>[u4(4wMT+vMA'`> @>M K .. BXzzq y QA?4-3 z&P @X>B(P>[u4(4w $14 3>M+TAu+4@M$>PT/w>4Y QA(H .2E)Y xy2I A==RU:=4Y 9>P <>wPXzz @>M "XPAtM[u+zAUX[u>4 6Xw>4A(TM XT QA>(>PP>[uAY QA(AAw+PA .2E)I '0P>U3@8Y B(T <>wPXzz iHXPAtM[u+zAUX[u>M 6Xw>4A(TgY 5S .2E2Y .x2I %NRR=4=4Y j>+MX4w 7 "XPAM[u+zAUX[u>M 6Xw>4A(T1@>P f(A^(4wMP>[uAkY << .2G.Y y*yI !=RU-Y 9>P fX>v`P+([u X4 @>P <>MA>(>P(4wM-P+~XMYQAl14wPS>-q .2G)Y *G.I /"P >=4 (=R>=Y QA>(>PUX[u> <>u+4@U(4w $14 b>4MX14Mw>M[u'zA>4TXA H>PA-+-X>P>4 (4@ MA>(>PzP>X>4 BX4M>4Y QA(H .2G)Y )G\I X""3Y 9+M J>Pu'UA4XM @>M BXt$XUP>[uAM ^(T QA>(>PP>[uA (4@ @+M "XPAM[u+zAUX[u> 6Xw>4A(T X4 @>P S>[uAM-P>[u(4w @>M<50Y 9QAB .2GyY *E*I I14HY 9X> `>APX>`UX[u> f(A^(4w $14 5P>T@t (4@ 6u>w+AA>4wP(4@tMA&[V>4 XT 6PAP+wMA>(>PP>[uA 4+[u @>P 4>(>P>4 <50tS>[uAM-P>[u(4wY 5S .2GGY .IAU:RO@8Y QAP(VA(Pz>uU>P @>P QA>(>Pw>M>A^>Y n`5QAS .2GGCG:Y xyI &R=QQY B(P>[u4(4wMt-P1`U>T>I P>[uAUX[u>MC"XPAM[u+zAUX[u>M 6Xw>4A(TY n`5QAS .2G2C:\Y .GGI X02HY 9+M"XPAM[u+zAUX[u> 6Xw>4A(T XT NPA>XU @>M <50Y 5S .2G2Y E\GI B1MM=RY 9>P 3P(4@MA&[VMt,3>`'(@>tsA>XU TXA 6Xw>4z(4VAX14 7 6PM+A^zXw(P @>M "XPAM[u+zAUX[u>4 6Xw>4A(TMk 9QAS.2G2Y E2I I"3308RS=Y 9>P b'[uA>P >X4>M hX4>P+Uw>"X44(4wMP>[uAM +UM "XPAM[u+zAUX[u>P 6Xtw>4A&T>PY p4zq .2:\Y )x\I I14HY K x. ?`Mq . ?d XT J>Pu'UA4XM ^(T "XPAM[u+zAUX[u>4 6Xtw>4A(T 4+[u K *2 ?`Mq ) fPq . ?dY 9QAB .2:\Y xy.I AN;;UP:Y HXPAM[u+zAUX[u>M 6Xw>4A(T`>X fX>v`P+([uY 9Aq QA`O+w .2:.Y <144 .2:)Y :xI '=4P>RY HXPAM[u+zAUX[u>M 6Xw>4A(TYl/U4CHX>4 .2:*I YUROJY j1u4^+uU(4w +4 9PXAA>Y << .2:EY yEEI A2OWW=Y pMA @>P h+vw>`tUX[uV>XAMwP(4@M+A^ `>X @>P B(P>[u4(4w @>M "XPAM[u+zAUX[u>4 6Xw>4A(TM +4">4@`+PkY <<.22\Y y.:I !U3@8=4" HXPAM[u+zAUX[u>M 6Xw>4A(T +T 3>`'(@> +(z zP>T@>T 3P(4@ (4@ <1t@>4Y 9QAS )\\.Y )\.xI X=4;;" HXPAM[u+zAUX[u>M 6Xw>4A(T XT 6PAP+wt (4@ 6P`M[u+zAMA>(>PtP>[uAY lcQ9p )\\.Y .)::yI '"428CCR=PSY 6Xw>4A(T XT BX$XUt (4@ QA>(>PP>[uAY QA>(QA(@)\\2Y E.q

8"YiU\\ #"h /UiPh&WA\P>U&W"; 1UY";PM=h ,K *2 ?`Mq ) fPq . ?dsZ 9+4+[u `>tMA>uA "XPAM[u+zAUq 6Xw>4A(T +4 >X4>T H3Y ">44 >X4 +4@>P>P +UM @>P 6Xw>4A&T>P@X> A+AM'[uUX[u> 0>PPM[u+zA &`>P @+M H3 X4 @>P H>XM> +(M&`AY @+MM >P @>4 6Xw>4tA&T>P XT S>w>Uz+UU z&P @X> w>"/u4UX[u> f9 $14 @>P 6X4"XPV(4w +(z @+M H3"XPAM[u+zAUX[u +(MM[uUX>v>4 V+44q 9X>M> S>w>U(4w z(vA +(z @>P ?P`>XA $14 A==7RU:=4Y 9>P <>wPXzz @>M "XPAM[u+zAUX[u>4 6Xw>4A(TMY .2E)Y :2q

9X> SM-Pq u+AA> MX[u @>MM>4 51PT(UX>P(4w X4u+UAUX[u `>P>XAM $1P @>P ?d .2GG +4w>tM[uU1MM>4 ,<50 $q .:q..q.2G\ 7 p .**CExY <QA<Uq pp .2G.Y .**I $q .xq..q.2Gx 7 pJ S*CG\Y <QA<Uq pp .2GyY ):. _):*]I >`>4M1 @+44 ">XA>P <50 $q :q*q.2GG 7 Jppp S .:\CGxY<QA<Uq pp .2GGY E)2I $q )Gq2q.2:: 7 Jppp S .2*C:*Y <QA<Uq pp .2:2Y x.xI $q .yq)q)\\. 7ppp S .*\C2yY <50CfJ )\\.Y .\x.I $q .:qGq)\\. 7 F S )*C22Y <QA<Uq pp )\\)Y ):.I $q)\qGq)\.\ 7 pF S *:C\2Y <50CfJ )\..Y x.sq

<50 $q .:q..q.2G\ ,p .**CExY <QA<Uq pp .2G.Y .**s $>PU+4wAY @+MM @>P QA-zUq 4X[uA4(P @X> @(P[u @>4 `&Pw>PUX[utP>[uAUX[u>4 6Xw>4A&T>P wP@Mq 4X[uA >X4M[uP'4V`+P>Q+[uu>PPM[u+zA +([u A+AM'[uUX[u +(M&`AY M14@>P4 i@+v XuT @X> 6PAP'w> +(M @>Td`W>VA ^(zUX>v>4gI 'u4UX[u %NRR=4=4Y << .2G.Y y*yZ HXPAM[u+zAUq 6Xw>4A&T>P XMAY">P @X> Q(`MA+4^ ,@X> ;u+4[> @>P H>PAMA>Xw>P(4w (4@ @+M SXMXV1 @>P H>PATX4t@>P(4w (4@ @>M J>PU(MA>Ms M1"X> @>4 6PAP+w >X4>P Q+[u> $1UUMA'4@Xw (4@ +(z9+(>P A+AM'[uUX[u u+AI z>P4>P &R=QQ ,n`5QAS .2G2C:\Y .G: zqsq JwUq +([u <50 $q)Gq2q.2:: ,ppp S .2*C:*Y <QA<Uq pp .2:2Y x.xsY "14+[u J1P+(MM>A^(4w @>M "XPAtM[u+zAUX[u>4 6Xw>4A(TM XMAY @+MM @X> Q+[uu>PPM[u+zA &`>P >X4 H3 +(z >Xw>4>S>[u4(4w +(Mw>&`A "XP@q B(P>[u4(4w @>M H3 (4@ B(P>[u4(4w M>X4>P 6PAP'w>MX4@ +`>P ^">X $>PM[uX>@>4> 9X4w>Y Mq ?4Tq .x)q

1 .\.

pppq B(P>[u4(4w `>X O+A`>MA+4@M$>P"XPVUX[u(4w ?4Tq .x*7.xx g N

.xx

Page 102: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .\) ^Hc=:

hXA @>P <>^>X[u4(4w iHXPAM[u+zAUX[u>M 6Xw>4A(Tg XMA 4X[uA >X4 `>M14@>P>PY $1T`&Pw>PUX[u>4 S>[uA +`">X[u>4@>P MA>(>PUX[u>P 6Xw>4A(TM`>wPXzz w>T>X4AY M14t@>P4 @X> ->PM/4UX[u> B(P>[u4(4w $14 H3 4+[u h+vw+`> @>M "XPAM[u+zAUX[u>4Q+[u$>Pu+UAM (4@ @>Mu+U` wwzq +(M4+uTM">XM> +`"q $1T `&Pw>PUX[utP>[uAUX[u>46Xw>4A(T ,+(Mz&uPUq !U3@8=4 X4 00Q-qY ?dY K *2 ?d S4q ) zzqsq ?UM +UUwq w>t`P'([uUX[u (4@ M-P+[uUX[u -P+VAXV+`>U `>u+UA>4 "XP @X> <>^>X[u4(4w "XPAM[u+zAUq6Xw>4A(T W>@1[u `>X ,M1 ^< +([u <50 $q )Eq.q.2G\ 7 pJ S .xxCEEY <QA<Uq pp.2G\Y )Ex _)G.]Z HXPAM[u+zAUX[u> B(P>[u4(4wY @X> i4+[u >X4>T >X4w>`&Pw>PA>4Q-P+[uw>`P+([ug +UM "XPAM[u+zAUq 6Xw>4A(T `>^>X[u4>A "XP@sqJ"&WPhh,hP"=APUh&W" .iM;#>AY" \Li #U" BMi"&W;M;Y $14 H3 4+[u @>T"XPAM[u+zAUq 6Xw>4A(T XMA @X> M1wq "XPAM[u+zAUX[u> <>AP+[uA(4wM">XM>Y @uq @X> O+AtM+[u>Y @+MM `>X @>P Q(`M(TAX14 >X4>M Q+[u$>Pu+UAM (4A>P >X4>4 MA>(>Pw>M>A^UX[u>4O+A`>MA+4@ wP@Mq @X> "XPAM[u+zAUX[u> <>@>(A(4w @>M Q+[u$>Pu+UAM T+vw>`>4@ XMA

K *2 ?d iXMA >X4 ?4">4@(4wMz+UU @>M @+M QAS>[uA `>u>PPM[u>4@>4 3P(4@M+A^>MY @+vz&P @X> <>MA>(>P(4w 4X[uA @X> '(v>P> S>[uAMz1PTY M14@>P4 @X> A+AM'[uUX[u>4 J>Pu'UA4XMtM>Y "X> MX> MX[u `>X "XPAM[u+zAUX[u>P <>AP+[uA(4w @+PMA>UU>4Y T+vw>`>4@ MX4@g ,<>wPq^(T 64A"(Pz @>P ?d .2GGY <O9P([VMq GCG2Y ..*I VPXAq ^( K *2 ?`Mq ) AU:RO@8Y n`5QAS.2GGCG:Y xy _G.7GE]sq i9>P QA++A "XUU @>4 `>MA>(>P4Y @>P +UM p4u+`>P @>P $1UU>4 "XPAtM[u+zAUX[u>4 J>Pz&w(4wMT+[uA @>4 f(A^>4 +(M @>T H3 ^X>uAg ,S50 $q xq.)qx.YSQA<Uq .2x)Y x\Esq JwUq +([u <50 $q .xq..q.2Gx 7 pJ S *CG\ ,<QA<Uq pp .2GyY ):._):*]sZ i64AM[u>X@>4@ z&P @X> ?4">4@(4w @>P XT QAS>[uA ^(U'MMXw>4 "XPAM[u+zAUX[u>4<>AP+[uA(4wM">XM> ,$wUq uX>P^( @X> 64AM[uq @>M <J>Pz3 $q .yqGq.2E2 . 7 <$S xyGCEEY<J>Pz36 )EY *)G _**y]s XMA 4X[uA @+M z1PT+U 6PVU'PA> 1@>P z1PT+UP>[uAUX[u <>MA>u>4@>YM14@>P4 @+M "XPAM[u+zAUX[u 3>"1UUA> (4@ @> z+[A1 <>"XPVA> ,$wUq <50Y NPAq $q .:q..q.2G\ 7 p .**CExY <QA<Uq pp .2G.Y .** ?`M[u4q psq 6M V1TTA XT QAS>[uA 4X[uA +(z @X>P>[uAMA>[u4XM[u> 6X4VU>X@(4w @>M Q+[u$>Pu+UAMY M14@>P4 +(z @>MM>4 A+AM'[uUX[u>4 p4u+UA+4 ,$wUq @X> <J>Pz3t64AM[u>X@(4w $q ))qGq.2G\ 7 . <$S ):yCEEY xxyCEG (4@ .2)CE2Y<J>Pz36 )2Y .\x _..G]sqgB( K .. QA?4-3 7 J1PU'(z>P @>M K *2 ?d .2GG 7 `>T>PVA> @>P <50Y @X> J1PM[uPXzAi>4Au'UA V>X4> +`M[uUX>v>4@> S>w>U(4w @>P 5'UU> "XPAM[u+zAUq 6Xw>4A(TMq JX>UT>uP u+4t@>UA >M MX[u 4(P (T <>XM-X>U> z&P @>4 +UUw>T>X4>4 3>@+4V>4Y @+v >X4> Q+[u>Y &`>P @X>>X4 +4@>P>P +UM @>P 6Xw>4A&T>P 1`W>VAX$ @X>W>4Xw> "XPAM[u+zAUX[u> 0>PPM[u+zA +(M&`AY @>tP>4 w>"/u4UX[u>P ?(M@P([V @+M 6Xw>4A(T XMAY z&P @X> <>MA>(>P(4w 4X[uA @>T 6Xw>4A&tT>PY M14@>P4 @>T +4@>P>4 ^(^(P>[u4>4 XMAg ,<50 $q .:q..q.2G\ 7 p .**CExY <QA<Uq pp.2G.Y .**sq

4U" .iM;#>AY" \Li #Ah E7i>U"Y"; /UiPh&WA\P>U&W"; 1UY";PM=h T(MM 4X[uA,"X> <50 $q )Gq.\q.2G\ 7 pp G)CEyY <QA<Uq pp .2G.Y )G:Y ^( T>X4>4 M[u>X4AsP>[uAUX[u>PY MX> V+44 +([u A+AM'[uUX[u>P ?PA M>X4 ,@>(AUX[u <50 $q .yq)q)\\. 7 pppS .*\C2yY <50CfJ )\\.Y .\x. | 9QAS6 )\\.Y 2G.I $q )\qGq)\.\ 7 pF S*:C\2Y <50CfJ )\..Y x. | 3T`0S )\..Y 2Gsq <>XM-X>U>Z 9>P QA-zUq XMA 9X>`Y0>uU>PY w(AwU'(`Xw>P 6P">P`>P >X4>P +`u+4@>4w>V1TT>4>4 Q+[u> ,K 2*y <3<sY6P">P`>P +(zwP(4@ 4X[uAXw>4 S>[uAMw>M[u'zAM ,<50 $q .\qxq.2G* 7 Jppp S.yGCG)Y <QA<Uq pp .2G*Y y2ysY $>PT>X4AUX[u>P 6P`>q 7 h+vw>`>4@ XMA @+M i3>tM+TA`XU@ @>P J>Pu'UA4XMM>g @>M >X4^>U4>4 5+UUMq

QASM-PqY ^< <50 $q .:q..q.2G\ 7 p .**CExY <QA<Uq pp .2G.Y .**I $q .xq..q.2Gx 7 pJ S*CG\Y <QA<Uq pp .2GyY ):. ,):*sI $q ).q.)q.2G: 7 ppp S )\CGGY <QA<Uq pp .2G2Y xEEI $q.yq)q)\\. 7 ppp S .*\C2yY <50CfJ )\\.Y .\x. | 9QAS6 )\\.Y 2G.I $q )\qGq)\.\ 7pF S *:C\2Y <50CfJ )\..Y x. | 3T`0S )\..Y 2Gq

bAXY"'";#"i B"UPiAM=% HXPAM[u+zAUq 6Xw>4A(T V+44 4X[uA P&[V"XPV>4@ >Pt"1P`>4 ">P@>4 1@>P $>PU1P>4 ">P@>4 ,<50 $q )Gqxq.2yE 7 ppp x.CyE QY<QA<Uq pp .2yEY )\*I $q .\qxq.2G* 7 Jppp S .yGCG)Y <QA<Uq pp .2G*Y y2y `>APqS&[VAPXAA $1T l+(z$>PAP+w $1P 6PU+4w(4w @>M `&Pw>PUX[utP>[uAUX[u>4 6Xw>4tA(TMsq HXPAM[u+zAUq 6Xw>4A(T `>P(uA +(z A+AM'[uUX[u>4Y "XPAM[u+zAq J>Pu'UA4XMM>4I

g N ?4Tq .xx ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

Page 103: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

@X>M> V/44>4 4X[uA P&[V"XPV>4@ >X4AP>A>4 1@>P z1PAz+UU>4 ,$wUq <50 $q .yq*q.2G*7 Jppp S .y\CG\Y <QA<Uq pp .2G*Y y2*I $q .\qxq.2G* 7 Jppp S .yGCG)Y <QA<Uq pp.2G*Y y2ysq d` "XPAM[u+zAUq 6Xw>4A(T `>MA>uAY XMA +4U'MMUX[u @>P <>(PA>XU(4w @>M>X4^>U4>4 JB W>">XUM 4>( ^( >4AM[u>X@>4qE"i\AWi";h\iAY";%! ]>$R+m=cH6Tc:>cK# 9+MM @+M "XPAM[u+zAUq 6Xw>4A(T $1T `&Pw>PUX[utP>[uAUX[u>46Xw>4A(T +`">X[uAY V1TTA 4(P +(M4+uTM">XM> $1Pq

<50 $q )*qyq.2y) 7 ppp E)Cy) NY <QA<Uq ppp .2y)Y .2\I $q :q)q.2yG 7 ppp )yGCyE NY<QA<Uq ppp .2yGY .)EI $q xq.)q.2E) 7 Jp )yyCE)Y 05S .2ExY ) | QASl 6QA3 ,`XM .2GxsK ). Sq .*)I $q *.q.q.2Ex 7 Jp y)CE* (4@ $q ).q)q.2Ex 7 Jp 2.CE*Y QASl 6QA3 ,`XM.2GxsY K G` Sq :)Y :*I $q ).q)q.2EG 7 Jp )E*CEyY <QA<Uq pp .2EGY *..I $q 2q..q.2G. 7Jppp S 2GCE2Y <QA<Uq pp .2G)Y *.xI $q ).q.)q.2G: 7 ppp S )\CGGY <QA<Uq pp .2G2Y xEEq

9>Mu+U` T(MM @>PW>4Xw> @>4 f+[u">XM @>M ?(M4+uT>z+UUM z&uP>4Y @>P MX[u @+tP+(z `>P(zAI @+M wXUA M1"1uU z&P @>4 QA-zUq +UM +([u z&P @+M 5?q 9+`>X w>4&wA4X[uA @>P 0X4">XM +(z >X4>4 >X4^>U4>4 NTMA+4@Y @>P z&P "XPAM[u+zAUq 6Xw>4A(TM-PX[uAI $X>UT>uP T(MM @+Pw>U>wA ">P@>4Y @+MM 7 "X> SM-Pq (4@ 5X4J>P"q MX[u 1zA+(M@P&[V>4 7 i@+M 3>M+TA`XU@ @>P J>Pu'UA4XMM>gY @uq @X> H&P@Xw(4w +UU>P NTtMA'4@> @>M 5+UUMY z&P "XPAM[u+zAUq 6Xw>4A(T M-PX[uA ,wU? /"P >=4 (=R>=Y QA(H.2G)Y )G\ _)G*]sq! `m=6m !3llm:Km ?Hdm$R6H6T# 6X4 H3 ,1@>P hXA>Xw>4A(TM+4A>XUs V+44 4(P >X4>T6Xw>4A&T>P ,1@>P T>uP>P>4 hXA>Xw>4A&T>P4 +4A>XUXwsY 4X[uA +`>P M1"1uU @>T >Xt4>4 +UM +([u >X4>T +4@>P>4 QA-zUq ^(w>P>[u4>A ">P@>4I $wUq K .Gx ?dY @+^(<@5 $q .q.\q.2GEY <QA<Uq p .2GEY E..q1U;*">\iAY";% L`>P "XPAM[u+zAUq 6Xw>4A(T @>M fX>v`P+([u>PM Mq ?4Tq ).)I `>Xj>+MX4w Mq K y ?4Tq ..\\ zzqI `>X b>4MX14Mw>M[u'zA>4 Mq K y ?4Tq .yy: zzq

6X4MA">XU>4 zP>Xq

#o 8"#"MPM;Y #"i kBMi"&W;M;Y "U;"i 1U;?M;\PhmM">>"j \Li #U" BMi"&WV;M;Y #"i 1U;?L;\P"

3>uA T+4 $14 @>P <>^>X[u4(4w i6X4V(4zAMm(>UU>g ,Mq ?4Tq GEs +(MY M1 MX4@6X4V&4zA> @>T p4u+`>P @>P 6X4V(4zAMm(>UU> ^(^(P>[u4>4Y +(M @>P @X> 6X4V&4zA>>P^X>UA ">P@>4 ,&`>P B(P>[u4(4w `>XT S>[uAM4+[uz1Uw>P Mq K )x fPq )Y @+^(?4Tq .E.sq 9+ +`>P 6X4V(4zAMm(>UU> P>w>UT'vXw >X4 j>XMA(4wM$>Pu'UA4XM XMA ,Mq?4Tq G)Y .\.s (4@ @X> 6X4V&4zA> @+44 X4 @>4 6Pw>`4XMM>4 +(M @>4 j>XMA(4w>4@>M QA-zUq `>MA>u>4Y `XU@>4 iB(P>[u4(4w @>P 6X4V(4zAMm(>UU>g (4@ iB(P>[u4(4w@>P 6X4V&4zA>g ^">X <>^>X[u4(4w>4 z&P @X> B(P>[u4(4w @>P J>P"XPVUX[u(4w @>MO+A`>MA+4@M @>P 6X4V&4zA>>P^X>U(4wq <>@>(A(4w >PU+4wA @X> J>P">4@(4w @>M <>twPXzzM i6X4V(4zAMm(>UU>g ^(P l>44^>X[u4(4wY @+MM V>X4> >MAUX[u (4`>+[uAUX[u>J>Pz&w(4w &`>P 6X4V&4zA> ,Mq ?4Tq .y\ zzqs $1PUX>wAY M14@>P4 @+MM @>T S>[uAMt4+[uz1Uw>P TXA @>P 6X4P'(T(4w @>P 9XM-1MXAX14MT/wUX[uV>XA &`>P @X> j>XMA(4wMt>PMA>UU(4w ,Mq ?4Tq .*\s @X> a(>UU> z&P XuP> 1PXwX4'P ^(zUX>v>4@>4 6X4V&4zA>&`>PAP+w>4 "(P@> ,^(P iJ>Pz&w(4w &`>P @X> 6X4V(4zAMm(>UU>g Mq ?4Tq .y)sq

6X4MA">XU>4 zP>Xq

"o E"i\LYM;Y L'"i "U;"; BMi"&W;M;YhY"Y";hPA;#

AAo E"i\LYM;Y L'"i "i*U">P" 1U;?L;\P"J>Pz&w(4w &`>P 6X4V&4zA> T>X4A @X> L`>PAP+w(4w @>P 9XM-1MXAX14M`>z(w4XM &`>P6X4V&4zA>Y 4X[uA +`>P &`>P @X> @>P 6X4V&4zA>>P^X>U(4w ^(wP(4@> UX>w>4@> j>XMtA(4wM>PMA>UU(4w ,+UM 6X4V(4zAMm(>UU>Y Mq ?4Tq .\.Y .y)sq 5&P @X> >MAUX[u> O+At

1 .\*

pppq B(P>[u4(4w `>X O+A`>MA+4@M$>P"XPVUX[u(4w ?4Tq .xx7.y\ g N

.xy

.xE

.xG7.x2

.y\

Page 104: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .\x ^Hc=:

`>MA+4@M$>P"XPVUX[u(4w XMA @X> 9XM-1MXAX14MT/wUX[uV>XA &`>P @X> 6X4V&4zA> 4X[uA>Pz1P@>PUX[u ,Mq ?4Tq .*)sq 9+u>P $>PT+w @X> J>Pz&w(4w ,| 9XM-1MXAX14s &`>P@X> 6X4V&4zA> +([u 4X[uA @X> +(z @>P O+A`>MA+4@M$>P"XPVUX[u(4w z(v>4@> B(tP>[u4(4w @>P 6X4V&4zA> ^( '4@>P4q<'Yi";*M;Y */Uh&W"; E"i\LYM;Y M;# :;#"iM;Y K7; 1U;?L;\P";% J>Ptz&w(4w &`>P 6X4V&4zA> XMA 6X4V&4zA>$>P">4@(4w ,Mq(q izP>X"XUUXw> J>Pz&w(4wgsq9+$14 ^( (4A>PM[u>X@>4 XMA @X> =4@>P(4w $14 6X4V&4zA>4 +UM J1Pw+4wY @>P41[u XT S+uT>4 @>P 6X4V&4zA>>P^X>U(4w UX>wAY <>XM-X>U>Z hX4@>P(4w @>M bP>XM>M>X4>P $>PV+(zA>4 H+P>Y @>M `>P>[u4>A>4 0141P+PMq 5P+wUX[u V+44 uX>P XT 0X4t`UX[V +(z @>4 3P(4@M+A^ @>P ?`M[u4XAAM`>MA>(>P(4w XT >X4^>U4>4 5+UU +UU>P@X4wMM>X4Y 1` MX[u @X> =4@>P(4w XT wU>X[u>4 MAUq T+vw>`>4@>4 B>XAP+(T ,HXPAM[u+zAMtW+uP 1@>P l+U>4@>PW+uPs +(z @+M (PM-P&4wUX[u> <>^X>u>4 @>P 6X4V&4zA> 1@>P X4 >Xt4>T M-'A>P>4 B>XAP+(T +UM 4>(>P J1Pw+4w @>P 3>MA+UA(4w $14 6X4V&4zA>4 +(Mt"XPVAq JwUq ^< K E ?4Tq )::7)2. (4@ K G ?4Tq .*) &`>P =4@>P(4w $14?4M[u+zz(4wMV1MA>4q0i"U/U>>UY" E"i\LYM;Y L'"i 1U;?L;\P" M;# */A;Yh/"Uh" F'"i\LWiM;Y K7;1U;?L;\P"; AM\ "U;"; 4iUPP";% pT +UUwq $>Pz&wA @>P QA-zUq &`>P 6X4V&4zA> zP>Xt"XUUXwq n>@1[u V+44 +(z M>X4> 6X4V&4zA> +([u $14 9PXAA>4 6X4zU(MM w>41TT>4">P@>4Y ^< @(P[u j1u4-z'4@(4w 1@>P @(P[u bz'4@(4w >X4>M >PAP+w`PX4w>4@>4H3q 9X> >MAUX[u> <>(PA>XU(4w XMA X4 `>X@>4 5'UU>4 @X> wU>X[u> ,Mq ?4Tq *x\sY @>Mtu+U` M-P>[u>4 "XP X4 @>4 z1Uw>4@>4 ?4T>PV(4w>4 X@S 4(P $14 @>P ,zP>X"XUUXw>4sJ>Pz&w(4w @>M QA-zUq &`>P M>X4> 6X4V&4zA>q! .dm=+=::=Tm AmdWGTH6T G%md /=6;G6WKm# 6P^X>UA> 6X4V&4zA> MX4@ J>PT/w>4 w>"1Pt@>4q H+M TXA M1U[u>4 J>PT/w>4M`>MA+4@A>XU>4 w>M[uX>uAY XMA z&P 0/u> (4@ B(tP>[u4(4w @>P >X4T+U >P^X>UA>4 6X4V&4zA> (4>Pu>`UX[u ,MASM-PqY ^< <50 $q )xqEq.2GE 7 pJ S .G*CGxY <QA<Uq pp .2GEY Ex*I $q )*q.q.2:y 7 p S ExC:.Y <QA<Uq pp.2:yY **\sq 9X> J>P">4@(4w M1U[u>4 J>PT/w>4M V+44 MX[u 4(P 41[u +UM 4>(>PJ1Pw+4w XT S+uT>4 @>P 6P^X>U(4w $14 6X4V&4zA>4 ,^< J>P">4@(4w @>M J1PtW+uPMw>"X44M z&P H>P`(4w XT U+(z>4@>4 HWqY $14 -PX$+A>4 l+-XA+U>PAP'w>4 z&P<>APX>`M+(Mw+`>4s 1@>P $14 6X4V1TT>4 ,+UM Q? 1@>P +(v>Pw>"/u4UX[u> <>U+MtA(4ws +(M"XPV>4Y @X> 0/u> @>P `>^1w>4>4 6X4V&4zA> +`>P 4X[uA T>uP `>>X4zU(MtM>4Y M>U`MA ">44 @X> J>P">4@(4w @>M J>PT/w>4M (4zP>X"XUUXw >Pz1UwAq

<50 $q ..qxq.2E. ,p .)2CE\ NY <QA<Uq pp .2E.Y *y)s $>PU+4wA z&P @X> B(P>[u4(4w $146PAP'w>4 +(v>P B(zU(MMY @+MM MX> `>XT 6T-z'4w>P i$>P`U>X`>4gq hXA @>P 6PU+4w(4w @>P"XPAM[u+zAUX[u>4 J>Pz&w(4wMT+[uA XMA +`>P @>P B(w+4w @>P 6X4V&4zA> >X4w>AP>A>4I XuPM-'A>P>P J>PU(MA 1@>P XuP> 0>P+(Mw+`> ">w>4 (4`>P>[uAXwA>4 6T-z+4wM `>"XPVA 4X[uAP&[V"XPV>4@ @>4 51PAz+UU @>P 6X4V&4zA> ,wU? <50 $q *\q*q.2EG 7 pJ *2xCE)Y <QA<Uq pp.2EGY y.2sY M14@>P4 <? 1@>P Hl XT n+uP @>M ?`zU(MM>M 1@>P >X4>4 >MAUX[u (4`>+[uAtUX[u>4 J>PT/w>4M$>PU(MAq JwUq ^< <50 $q .Gq:q.2EG ,pJ S :\CEGY <QA<Uq pp .2E:Y 2*sZi3X`A >X4 QA-zUq >X4>4 >4Aw>UAUX[u >P"1P`>4>4 3>">P`>`>APX>` ">w>4 N4"XPVM+TV>XA@>M 6P">P`M$1Pw+4wM M-'A>P +4 @>4 J>P'(v>P>P ^(P&[VY M1 z&uPA @+M X@S 4X[uA ^( >X4>P<>PX[uAXw(4w @>P 6QAJ>P+4U+w(4w>4 @>M QA-zUqg

! ?+>6Tc+m=cm B%mdWGRdH6T !md /=6;G6WKm >HW m=6m6 2d=KKm6 XMA >`>4M1 ^( `>(PA>XU>4"X> @X> zP>X"XUUXw> J>Pz&w(4w &`>P 6X4V&4zA>q <>XM-X>U>Z 3>u+UAM-z'4@(4w ^(POXUw(4w -PX$+A>P Q[u(U@>4 @>M QA-zUqI J>P">4@(4w $14 6PAP'w>4 @>P p4M1U$>4^tT+MM> ^(P OXUw(4w $14 Q[u(U@>4 @>M 3>T>X4M[u(U@4>PM ,S50 $q ))qEq.2*:YSQA<Uq .2*:Y EE2sq 9X> >X4V(4zAM>P^>(w>4@> O'AXwV>XA @>M QA-zUq 1@>P @+M M14MAXw>>X4V(4zAM>P^X>U>4@> A+AM'[uUX[u> 1@>P P>[uAUX[u> J>Pu'UA4XM ,^< 6Xw>4A(T $14<>APX>`M$>PT/w>4Y hX>A$>PAP+wY p4u+`>PM[u+zA $14 H>PA-+-X>P>4s @+(>PA z1PA(4@ u+A X4 @>P 64AM[uUX>v(4w @>M QA-zUq XuP>4 3P(4@Y 4(P @X> 5P&[uA> M>X4>P O'tAXwV>XA (M"q zUX>v>4 $1P&`>Pw>u>4@ ^"+4wM">XM> >X4>T 9PXAA>4 ^(q

g N ?4Tq .y\ ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

Page 105: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

G;";PY">P>U&W" E"i\LYM;Y L'"i 1U;?L;\P"% QX> XMA 6X4V&4zA>$>P">4@(4w,Mq1q fWdm=+=::=Tm AmdWGTH6Tes (4@ $>PT+w @+u>P @X> B(P>[u4(4w @>P 6X4V&4zA> +(z@>4 QA-zUqY @>P MX> >P^X>UA u+AY 4X[uA ^( '4@>P4q9X> 6X4V&4zA> zUX>v>4 @>T QA-zUq X4 @>T ?(w>4`UX[V ^(Y X4 ">U[u>T @>P B(">4t@(4wM>T-z'4w>P @X> "XPAM[u+zAUX[u> J>Pz&w(4wMT+[uA &`>P MX> >Pu'UAq 9>44"XPAM[u+zAUX[u w>u>4 @X>M> 6X4V&4zA> ^(4'[uMA z&P >X4>4 ?(w>4`UX[V @(P[u @X>"XPAM[u+zAUX[u> J>Pz&w(4wMT+[uA @>M QA-zUqY +(M @>P MX> ,@(P[u @X> XT J1P+(M >Ptz1UwA> J>Pz&w(4ws @+44 M1wU>X[u +4 @>4 B(">4@(4wM>T-z'4w>P w>U+4w>4I >M"XP@ 4(P @>P B+uU(4wM">w +`w>V&P^A ,wU? S50 $q ))qEq.2*:Y SQA<Uq .2*:Y EE2sq8"Uh2U">"%! 9d%m=Kc:3R6# dJ3QAq <@q .y Qq )*I S50 $q .2qyq.2)E ,l+PA>X 6QA3 .2)y K *ES4q *sY $q 2q*q.2)G ,S506 ).Y )Gs (4@ $q )2qGq.2*E ,SQA<Uq .2*EY .\2Gs `>APqB+uU(4w $14 3>u+UA +4 >X4>4 b>4MX14Mz14@M ,Mq +([u K .2 ?4Tq )*x zzqsI! /d%%>H(=6cm6# <50 $q *\q*q.2G2 7 ppp S ::CGG ,<QA<Uq pp .2G2Y yx\s `>APq 6PtT'[uAXw(4w >X4>M 9PXAA>4Y @X> 6P``+(^X4M>4 +4MA>UU> @>M 3P(4@MA&[VM>Xw>4A&tT>PM >X4^(^X>u>4q! .1d!md(=6cm6Y ^< z&P ?(M`>(A(4w $14 lX>M 1@>P QA>X4>4Z

S50 $q .\q.\q.2): ,QA(H .2)2Y )): | l+PA>XY 6QA3Y .2)yY K )EY S4q .\sI <50 $q xq2q.2y2 7 Jp .GECy: ,QASlY 6QA3Y K .) BXzzq ) S4q ))sI $q .Gq.)q.2Ey 7 Jp )2xCEx N,<QA<Uq pp .2EEY )xxZ +`>P wwzq @+(>P4@> j+MAsq

! ,m+=66>6cldG$Rm# S50 $q .GqEq.2*. ,SQA<Uq.2*.Y E**s (4@ $q .*q2q.2*) ,SQA<Uq.2*.Y .\)*s `>APq ?`AP>A(4w @>M ?4M-P([uM +(z V&4zAXw> 3>"X44+(MM[u&AA(4w>4>X4>P 3T`0I S50 $q )Gqyq.2*E ,QA(H .2*EY *)E | l+PA>X 6QA3 .2*x K .:?`Mq . BXzzq . S4q .EsI <50 $q :q.q.2E* 7 p )E:CE. N ,<QA<Uq pp .2E*Y .*:sI $q.*qyq.2GE 7 pJ S :*CGy ,<QA<Uq pp .2GEY y2)Y ia(1A>44X>v`P+([uMtNPA>XUgs `>APq?`AP>A(4w $14 3>"X44+4A>XU>4 +4 >X4>P b>PM3>MqI $q .:qGq.2Gx 7 pJ < *xCGx,<QA<Uq pp .2GxY Gx\ ?`M[u4q )+s `>APq MAUq 4X[uA +4>PV+44A> N4A>P`>A>XUXw(4w +4>X4>P l1TT+4@XA`>A>XUXw(4wI $wUq ^(P ?`AP>A(4w $14 3>"X44+4M-P&[u>4 ^(tM+TT>4 TXA @>T ?4A>XU +4 l+-3>Mq `^"q `>X ?`AP>A(4w +`w>^X4MA>P Q-+PV+MtM>4`PX>z> <50 $q 2q*q.2:) 7 Jppp S .E\C:.Y <QA<Uq pp .2:)Y yx\I $q ).qyq.2:E 7p S .22C:xY <QA<Uq pp .2:EY G2xq! *363d>d# 53 h&4MA>P $q *qGq.2E: ,Jpp 2yECEG 6Y 653 .2E2Y GGY PVPqs `>APqj>XMA(4w $14 0141P+P +4 @X> 6u>zP+( >X4>M ?P[uXA>VA>4 MA+AA +4 Xu4 M>U`MAq! ^>;:mdld3-=c=36# <50 $q )xqEq.2GE ,pJ S .G*CGxY <QA<Uq pp .2GEY Ex*Y @X> J>Pt>X4`+P(4w >X4>M 3P(4@MA&[VMT+VU>PM TXA M>X4>T Q1u4Y @X> O'AXwV>XA XT p44>4t$>Pu'UA4XM +UM QA>UU$>PAP>A>P @>M Q1u4M +(M^(&`>4Y `XU@>A >X4> MAUq (4`>+[uAUX[u>B(">4@(4w @>P @(P[u @>4 QA-zUq M>U`MA >P^X>UA>4 6X4V&4zA> +4 @>4 Q1u4sq! ^=mKm=66>R8m6# S50 $q )q*q.2*) ,QA(H .2*)Y 2:xs `>APq ?`AP>A(4w $14 hX>At>X44+uT>4 +4 @X> O1[uA>P +UM ?(MMA>(>PI <50 $q ):qEq.2E* 7 Jp ):.CE. ,QASl6QA3 K ). Sq .y\s `>APq L`>PU+MM(4w @>P 6X4^X>u(4w $14 hX>A>X44+uT>4 >X4>PfX>v`P+([u>PX4 +4 XuP> lX4@>PI $q )Gq2q.2G* 7 Jppp S G.CE2 ,<QA<Uq pp .2GxY.\. ?`M[u4q .s `>APq B+uU(4w $14 hX>A^X4M>4 +4 >X4>4 ?4w>u/PXw>4 @>M $>PTX>tA>4@>4 6Xw>4A&T>PMI $q ):q)q.2y: 7 Jp ):*CyG ,QASl 6QA3 _`XM .2Gx] K ).Sq G.s `>APq M[u>4V">XM> ?(zA>XU(4w $14 hX>A>X4V&4zA>4 >X4>P 6P`>4w>T>X4tM[u+zA +`"q $14 @>4 hXA>Xw>4A(TM+4A>XU>4I $q ).q:q.2Ex 7 Jp )y)CE* ,QASl6QA3 _`XM .2Gx] K .) BXzzq ) Sq xEs `>APq (4>4Aw>UAUX[u> L`>PU+MM(4w @>P f(A^(4w>X4>M hX>A"1u4wP(4@MA&[VMI $q )Eq*q.2G. ,Jp S .*.t.*y E:Y <QA<Uq pp .2G.YxG:sZ 3P&4@(4w >X4>P ip44>4w>M>UUM[u+zAg ^"XM[u>4 @>T 6Xw>4A&T>P >X4>M3P(4@MA&[VM (4@ ?4w>u/PXw>4 `>A>XUXwA j>A^A>P> 4X[uA +4 @>P 6X4V(4zAMm(>UU>`>X @>4 6X4V&4zA>4 +(M J(JI 53 Q++PUq $q .GqGq.2G2 ,)G)CGGY 653 .2G2Y yxEY

1 .\y

pppq B(P>[u4(4w `>X O+A`>MA+4@M$>P"XPVUX[u(4w ?4Tq .y\ g N

Page 106: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .\E ^Hc=:

PVPqs `>APq B+uU(4w z>MA>P <>AP'w> +(M hX>A>X44+uT>4q 9>P ?4M-P([u +(z W'uPtUX[u> L`>PM[u&MM> +(M >X4>T 3P(4@MA&[V XMA +([u `>X @X4wUX[u>P QX[u>P(4w1`UXw+A1PXM[uY 4X[uA 4X>v`P+([uM'u4UX[uI $wUq <50 $q )EqGq.2E* 7 ppp .*CE\ NY<QA<Uq pp .2E*Y x*x `>APq QX[u0}-q B( M[u(U@P>[uAUX[u>4 f(A^(4wMP>[uA>4 Mq?4Tq *).q! ]=mS%d>H$R# <50 $q .q)q.2G) 7 Jppp S ..:CG. ,<QA<Uq pp .2G)Y *xGI ^(MAq !=RU-YQAl14wPS>-q .2G)Y *G. _*Gx]sZ ?`AP>A(4w >X4>M fX>v`P+([uM XMA `&Pw>PUX[utP>[uAUX[u 4X[uA T/wUX[uY @>P QA-zUq V+44 4(P M>X4> ?(M&`(4w >X4>T 9PXAA>4 &`>PtU+MM>4 ,K .\y2 <3<sY XuT MX4@ @+44 +`>P @X> 5P&[uA> @>M fX>v`P+([uM ">XA>PuX4^(^(P>[u4>4I ^(P +(M4+uTM">XM>4 B(P>[u4(4w `>XT ?(M&`(4wM`>P>[uAXwA>4 Mq?4Tq *.xq! Amdc3dTH6Tc>6cldG$Rm >X4>M w>M[uX>@>4>4 6u>w+AA>4 +4 @>4 +4@>P>4 6u>w+AA>4XT S+uT>4 @>M J>PM1Pw(4wM+(MwU>X[uM w>Tq K ). J>PM?(MwU3Z 9>P +(MwU>X[uMt$>P-zUX[uA>A> 6u>w+AA> T(MM MX[u @X> J>PM1Pw(4wM`>^&w> +([u X4M1">XA ^(P>[ut4>4 U+MM>4Y +UM MX> 4X[uA +4 Xu4Y M14@>P4 VP+zA @>P ?`AP>A(4w +4 @>4 +4@>P>4 6u>tw+AA>4 w>^+uUA ">P@>4I Mq K .2 ?4Tq ).Gq! ?=6cm6 >Hc `>l=K>:-md81Tm6 ,<50 $q ..q.q.2yG 7 Jp yCyx NY <QA<Uq pp .2yGY E:sq1;PY">P>U&W" E"i\LYM;Y L'"i 1U;?L;\P"% QX> z&uPAY ">44 4X[uA @X> 6X4V(4zAMtm(>UU> &`>PAP+w>4 "XP@ ,^(P J>Pz&w(4w &`>P @X> 6X4V(4zAMm(>UU> Mq ?4Tq .y)sY4X[uA ^( >X4>P =4@>P(4w @>P B(P>[u4(4w ,<50 $q )*q.q.2:y 7 p S ExC:.Y<QA<Uq pp .2:yY **\I ^(P ?(M4+uT> 4+[u K )\ ?`Mq ) Q+A^ . fPq ) <([uMAq +Y Mq?4Tq .*:sq <>XT 6P">P`>P UX>wA XT 6T-z+4w @>M ?`AP>A(4wM`>AP+w>M U>@XwUX[u@X> 6X4^X>u(4w >X4>P +4 Xu4 +`w>AP>A>4>4 51P@>P(4w ,<50 $q ..q.)q.2E: 7 p)y\CExY <QA<Uq pp .2E2Y .:: _.:2]sq 5P+wUX[u V+44 4(P M>X4Y "+44 (4@ X4 ">U[u>P0/u> @>P $>Pz&w>4@> QA-zUq @X> 6X4V&4zA> ^( $>PMA>(>P4 u+A7 XT B>XA-(4VA (4@ X4 0/u> @>M $14 XuT $14 M>X4>T S>[uAM4+[uz1Uw>P z&P @X>

J>Pz&w(4w $>P>X44+uTA>4 64Aw>UAM 1@>P7 XT B>XA-(4VA (4@ X4 0/u> @>M B(zU(MM>M `>X @>T S>[uAM4+[uz1Uw>P ,"X> XT

5+UU> @>P (4>4Aw>UAUX[u>4 J>Pz&w(4wY Mq1qsq! AmdcKmHmdH6T =8 ?m=KlH6;K !md Amdm=66>R8H6T !mc /6KTm:Kc @(P[u @>4 QA-zUq >Pz1UwAZ7 `>X J>P'(v>P(4w $14 6X4V&4zA>4 +(M >X4>T <>APX>`M$>PT/w>4 TXA 3>"X44t

>PTXAAU(4w @(P[u <>APX>`M$>PT/w>4M$>PwU>X[uZ 9>P QA-zUq u+A @>4 ?4M-P([u+(z @X> 3>w>4U>XMA(4w ^( +VAX$X>P>4 (4@ P>+UXMX>PA @+TXA 3>"X44 ,>`>4M1 B1MM=Y9QAn3 .\Y xy _Ex]Z >4Aw>UAUX[u> S>[uAM4+[uz1Uw> z&uPA M>U`MA ^(P S>+UXMX>P(4w`>XT S>[uAM$1Pw'4w>PsI

7 `>X J>P'(v>P(4w $14 hX>At (4@ b+[uA^X4Mz1P@>P(4w>4 ,K ). ?`Mq . fPq xsZQAbzUX[uA `>X B(zU(MM @>M J>P'(v>P(4wM>4Aw>UAMq

8"Uh2U">% 9>P QA-zUq APXAA >X4>T 9PXAA>4 @X> ?4M-P&[u> +(z @X> hX>A>X44+uT>4 +(MM>X4>T hX>Au+(M z&P @X> 4'[uMA>4 ^">X n+uP> w>w>4 >X4> >X4T+UXw> B+uU(4w ,1@>P w>tw>4 6PUq >X4>P Q[u(U@ 1@>P w>w>4 >X4>4 M14MAXw>4 w>U@">PA>4 J1PA>XUs +`q 9+44 `XUt@>A @X> 3>w>4U>XMA(4w `>XT QA-zUq `>P>XAM XT n+uP XuP>M B(zU(MM>M 6X4V&4zA> +(M J>PtTX>A(4wq ?4@>PMY ">44 @>P QA-zUq >X4> Q[u(U@ AXUwAY X4@>T >P @>T 3U'(`Xw>Pw>MA+AA>AY @X> hX>A>X44+uT>4 ^( V+MMX>P>4I @+44 UX>wA X@S 4(P >X4> QX[u>P(4wM+`AP>tA(4w $1PY @X> hX>A>X44+uT>4 zUX>v>4 @>T QA-zUq >PMA `>X XuP>P J>P>X44+uT(4w @(P[u@>4 3U'(`Xw>P ^(q

7 `>X J>P'(v>P(4w $14 BX4Mt (4@ 9X$X@>4@>4M[u>X4>4 1u4> @+M ^(w>u/PXw>QA+TTP>[uA ,K )\ ?`Mq ) Q+A^ . fPq ) <([uMAq +sZ QAbzUX[uA `>X B(zU(MM @>MJ>P'(v>P(4wM>4Aw>UAM ,Mq ?4Tq .*:sq

?([u X4 +4@>P>4 5'UU>4 "XP@ $>PM[uX>@>4AUX[u @>P QA+4@-(4VA $>PAP>A>4Y `>X >4Atw>UAUX[u>P ?`AP>A(4w >X4>P 51P@>P(4w M>X @>P ?`AP>A>4@> TXA @>T >T-z+4w>4>4

g N ?4Tq .y\ ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

Page 107: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

64Aw>UA MA-zUq ,$wUq S50 $q 2q*q.2)GY S506 ).Y )GY `>APq ?`AP>A(4w $14 j1u4z1Pt@>P(4wsq 9X>M "XP@ X@S i+(M K )x ?`Mq . fPq . (4@ @>T @1PA $>P+4V>PA>4 Q(PP1tw+AX14M-PX4^X-g +`w>U>XA>A ,M1 B1MM=Y 9QAn3 .\Y xy _Ex]I ^(T Q(PP1w+AX14M-PX4t^X- Mq ?4Tq .*:sq p4 4>(>P>P B>XA A>4@X>P>4 Q[uPXzAA(T (4@ SM-Pq ,$14?(M4+uT>4 +`w>M>u>4s >u>P @+uX4Y @>4 B(zU(MM XT 5+UU @>P >4Aw>UAUX[u>4 ?`AP>tA(4w >PMA TXA B(zU(MM `>XT 4>(>4 3U'(`Xw>P ,B>MMX14+Ps +4^(M>u>4 ,Mq(q iJ>PtMA>(>P(4w XT B>XA-(4VA @>P J>P>X44+uT(4w @(P[u @>4 9PXAA>4gsq! J>PMA>(>P(4w XT B>XA-(4VA @>P J>P>X44+uT(4w @(P[u @>4 9PXAA>4Z7 S>w>Uz+UUZ H'uP>4@ zP&u>P @X> J>PMA>(>P(4w @(P[u @>4 QA-zUq XT B>XA-(4VA @>P

J>P>X44+uT(4w @>M 64Aw>UAM z&P @X> ?`AP>A(4w +4w>M>u>4 "(P@> ,Mq1qsY "XP@u>(A> X4 @>4 4X[uA (4A>P K )\ ?`Mq ) Q+A^ . fPq ) <([uMAq +Y K ). ?`Mq . fPq xz+UU>4@>4 5'UU>4 "X> `>X (4>4Aw>UAUX[u>P ?`AP>A(4w >PMA XT B>XA-(4VA @>M 51Pt@>P(4wM>X4^(wM `>XT 3U'(`Xw>P ,B>MMX14+Ps >X4> J>PMA>(>P(4w @(P[u @>4QA-zUq $>PU+4wAq

JwUq K .2 ?4Tq E:I I40:=4 X4 A@8QU>2 FFFpq K .. S4q y\ i?`AP>A(4wgI X=UPU@S=Y9QAn3 .\Y 22 ,.)\sI ,4H"3S"RUS X4 IU4@88O;CAN8PY 6QA3Y K .. S4q < .EI YUROJY<< .2:EY yEEI 53 <+qtH&PAAq $q xq2q.2:x t p ).)C:)Y 653 .2:yY .GxY PVPqI uX4MX[uAtUX[u ?(M^+uU(4w @>P <>AP'w> @(P[u @>4 J>Pw&A(4wMM[u(U@4>P XMA @X> ?`^(wMA>(>P ^(j+MA>4 @>M ?`AP>A>4@>4 +`^(^X>u>4Y "X> ">44 @>P ?4M-P([u 4X[uA +`w>AP>A>4 "1Pt@>4 "'P> ,<50 $q )*q.q.2:y 7 p S ExC:.Y <QA<Uq pp .2:yY **\ _**.] (4A>P <>^(w4+utT> +(z S50 $q 2q*q)GY S506 ).Y )G _*\]sq

7 ?(M4+uT>4 ,@uq <>MA>(>P(4w @>M ?`AP>A(4wM>4Aw>UAM Mq1qsZ 8 ">44 @X> +`w>tAP>A>4> 51P@>P(4w z'UUXwY (4`>MAPXAA>4 (4@ >X4^X>u`+P XMA ,$wUq <50 $q ))qxq.2EE 7 Jp .*GCEyY <QA<Uq pp .2EEY *2x `>APq ?`AP>A(4w +4 6Pz&UU(4wM MA+AAw>Tq K *Ex ?`Mq . <3<sY i">44 @>P ?`AP>A>4@> ^(wU>X[u >X4>4 J1PA>XU >Pu'UAY^< @X> <>zP>X(4w $14 >X4>P J>P`X4@UX[uV>XA w>w>4&`>P @>T ?`AP>A(4wM>T-tz'4w>P ,?`AP>A(4w +4 B+uU(4wM MA+AAsg ,53 <+qtH&PAAq $q xq2q.2:x 7 p ).)C:)Y653 .2:yY .GxY PVPqsq

''o E"i\LYM;Y L'"i "U;*">;" ?L;\PUY" 1U;?L;\P"

I&WiU\PPM=% GU22Q"PP" Q+[u$>Pu+UAMzXVAX14 XT 6X4V1TT>4t (4@ l/P->PM[u+zAMA>(>Pw>tM>A^Y 5S .2E)Y EGI GL A@8QU>2Y ?`AP>A(4w V&4zAXw>P 51P@>P(4w>4 8 (4@ J>PAP+wM+`M[uU(v^(w(4MA>4 9PXAA>PY QA`n`q .2GyCGEY .E)I A@8QU>27,4O3@8S=Y J>Pz&w(4w>4 &`>P V&4zAXw>0141P+P^(zU&MM> +(M >X4>T J>PU+wM$>PAP+wY << .2GEY .\.:IF=9Q=4Y 9X> 5XVAX14 XT QA>(t>PP>[uA t <P'([u> (4@ hXv`P'([u>Y QA`n`q .2GGCG:Y Eyq

B(P N4A>PM[u>X@(4w @>P J>Pz&w(4w &`>P >X4^>U4> 6X4V&4zA> $14 >X4>P J>Ptz&w(4w &`>P @X> M1wq 6X4V(4zAMm(>UU> M>U`MA Mq ?4Tq .y)qJ"&WPh\7i="; #"i E"i\LYM;Y L'"i "U;*">;" ?L;\PUY" 1U;?L;\P" MX4@ `>tM14@>PM ?`AP>A(4w >X4>P 51P@>P(4w ,K *2: <3<sY J>PAP+w ^(w(4MA>4 9PXAA>P,K *): <3<I Mq ^< K .2 ?4Tq x)\ zzq &`>P 9XP>VA$>PMX[u>P(4w ^(w(4MA>4 $14 ?Pt`>XA4>uT>P4s (4@ ?4">XM(4w +4 @>4 Q[u(U@4>P ^(P j>XMA(4w +4 >X4>4 9PXAA>4MA+AA +4 @>4 QA-zUq ,K G:* <3<sq 0X>Pu>P w>u/P>4 +`>P +([u @X> 5'UU> >X4>P $>Pt(4wU&[VA>4 L`>PAP+w(4w @>P 6X4V(4zAMm(>UU>Y +UM1 @X> 5'UU>Y X4 @>4>4 `&Pw>PUX[utP>[uAUX[u "XPVM+T> h+v4+uT>4 MAUq 4X[uA +4>PV+44AY @uq +UM "XPAM[u+zAUX[u 4X[uA$1UU^1w>4 `>u+4@>UA ">P@>4Y ^< @X> L`>PAP+w(4w >X4>M H3 1@>P @X> <>wPq >X4>P9+PU>u>4Mz1P@>P(4wY >X4>M f(A^(4wMP>[uAMY >X4>M 3>M>UUM[u+zAM$>Pu'UA4XMM>M1@>P >X4>M ?P`>XAM$>Pu'UA4XMM>Mq 9X> J>Pz&w(4w &`>P 6X4V&4zA> V+44 z>P4>P 74>w+AX$ 7 @+@(P[u w>M[u>u>4Y @+MM @>P QA-zUq ?(z">4@(4w>4 >X4>M 9PXAA>4 AP'wAIMq @+^( ?4Tq .*2q

1 .\G

pppq B(P>[u4(4w `>X O+A`>MA+4@M$>P"XPVUX[u(4w ?4Tq .y\7.y. g N

.y.

Page 108: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .\: ^Hc=:

8"#"MPM;Y #"i E"i\LYM;Y L'"i "U;*">;" ?L;\PUY" 1U;?L;\P"% 9>P QA-zUq`U>X`A p4u+`>P @>P 6X4V(4zAMm(>UU>I @uq >P `U>X`A @>PW>4Xw>Y @>P @X> ^(P 6X4V(4zAMt>4AMA>u(4w z&uP>4@> j>XMA(4w `>"XPVA (4@ @>P &`>P @X> j>XMA(4wM>PMA>UU(4w @XMt-14X>PAY @>P @X> 6X4V&4zA> i>P^X>UAgq 6X4> M1U[u> J>Pz&w(4w &`>P V&4zAXw> 6X4tV&4zA> XMA @+u>P >MAUX[u (4`>+[uAUX[uI @X> J>Pz&w(4w $>PuX4@>PA 4X[uA @X>B(P>[u4(4w @>P 6X4V&4zA> `>XT QA-zUq 9+M wXUA +([u @+44Y ">44 @X> J>Pz&w(4w>X4 z&P +UU>T+U >Pz1UwA ,<50 $q yq)q.2Ey 7 Jp )*xCE* NY <QA<Uq pp .2EyY )yEsqd` @X> J>Pz&w(4w >4Aw>UAUX[u 1@>P (4>4Aw>UAUX[u >Pz1UwAY XMA z&P @X> B(P>[u4(4w`>XT QA-zUq (4>Pu>`UX[u (4@ u+A 4(P <>@>(A(4w z&P @>4 B>XA-(4VA @>M B(zUX>tv>4M ,Mq ?4Tq .y\sq

&&o E"i\LYM;Y L'"i "U;" 1U;?M;\PhmM">>"5P&u>P (4A>PM[uX>@ T+4 ^"XM[u>4 >X4>P 6X4V(4zAMm(>UU> ,^( @X>M>T <>wPXzz Mq?4Tq GEs (4@ XuP>4 6PAP'w>4q 9+4+[u u'4wA @X> HXPV(4w >X4>P J>Pz&w(4w @>MQA-zUq &`>P M>X4> 6X4V&4zA> @+$14 +`Y 1` >P $>Pz&wA7 &`>P >X4^>U4> 6X4V&4zA>Y @uq >X4^>U4> 6PAP'w> >X4>P 6X4V(4zAMm(>UU> ,(4TXAA>Ut

`+P> J>Pz&w(4wY Mq ?4Tq .y\s 1@>P7 &`>P @X> 6X4V(4zAMm(>UU> M>U`MA ,TXAA>U`+P> J>Pz&w(4w &`>P @X> 6PAP'w> @>P

a(>UU>Y Mq(qsqpT >PMA>4 5+UU `U>X`A @X> 6X4V(4zAMm(>UU> `>XT QA-zUqY @X> 6X4V&4zA> MX4@ XuT @+tu>P ">XA>PuX4 ^(^(P>[u4>4I XT ^">XA>4 5+UU w>uA @X> 6X4V(4zAMm(>UU> +(z >X4>4+4@>P>4 QA-zUq &`>PY @X> 6X4V&4zA> MX4@ @+u>P @>T +4@>P>4 QA-zUq ^(^(P>[u4>4qJwUq +([u ?4Tq y2 &`>P @>4 N4A>PM[uX>@ ^"XM[u>4 6X4V(4zAM>P^X>U(4w (4@ 6X4tV(4zAM$>P">4@(4wqh+4 V+44 @X> 51PT(UX>P(4w @X>M>P N4A>PM[u>X@(4w `>X`>u+UA>4Y ">44 T+4 @>4<>wPXzz @>P 6X4V(4zAMm(>UU> +UM ^(P J>P"XPVUX[u(4w >X4>M O+A`>MA+4@M @>P 6X4tV(4zAM>P^X>U(4w z&uP>4@> j>XMA(4w @>M QA-zUq $>PMA>uAI Mq ?4Tq .)yq J>Pz&w(4w&`>P >X4> 6X4V(4zAMm(>UU> u>XvA @>T4+[u =4@>P(4w @>M ,P>[uAUX[u>4 (4@ "XPAtM[u+zAUX[u>4s Q+[u$>Pu+UAM @>P+PAY @+MM >X4 +4@>P>P +UM @>P QA-zUq X4 @X> j+w> $>PtM>A^A "XP@Y @>4 O+A`>MA+4@ @>P 6X4V(4zAM>P^X>U(4w ^( $>P"XPVUX[u>4q8"YiU\\% kE"i\LYM;Y L'"i "U;" 1U;?M;\PhmM">>"j 7#"i kF'"iPiAYM;Y "U;"i1U;?M;\PhmM">>"j `>@>(A>A >X4> P>[uAMw>M[u'zAUX[u> 1@>P 4(P A+AM'[uUX[u> =4t@>P(4w @>M Q+[u$>Pu+UAM @(P[u @X> `>A>XUXwA>4 QA-zUq X4 @>P H>XM>Y @+MM @>P O+At`>MA+4@ @>P 6X4V&4zA>>P^X>U(4w @(P[u >X4>4 +4@>P>4 QA-zUq $>P"XPVUX[uA "XP@ +UM@(P[u @>4W>4Xw>4Y @>P Xu4 `XMu>P $>P"XPVUX[uA u+A 1@>P Xu4 1u4> =4@>P(4w @>MQ+[u$>Pu+UAM $>P"XPVUX[u>4 "&P@>q 9+M V+44 $1P +UU>T w>M[u>u>4 @(P[uZ7 L`>PAP+w(4w >X4>M HXPAM[u+zAMw(AM 1@>P S>[uAM$>Pu'UA4XMM>M ,^< @(P[u L`>Pt

>Xw4(4w $14 <>APX>`M$>PT/w>4Y H>PA-+-X>P>4Y hX>Au'(M>P4Y ?`AP>A(4w $1451P@>P(4w>4Y L`>PAP+w(4w $14 f(A^(4wMP>[uA>4sI

7 <>wP&4@(4w 1@>P ?(zu>`(4w >X4>M S>[uAM$>Pu'UA4XMM>M ,^< @(P[u <>wPq >X4>Mf(A^(4wMP>[uAMY 3>"'uP(4w >X4>M 9+PU>u4MY <>wPq >X4>M 3>M>UUM[u+zAM$>Ptu'UA4XMM>MY >X4>M ?P`>XAM$>Pu'UA4XMM>Msq

DUi?hA=?"UP ph7Yn hP"M"i>U&W" <;"i?";;M;Yo >X4>P M1U[u>4 h+v4+uT> M>A^A$1P+(MY @+MM MX> ^( >X4>P =4@>P(4w @>M "XPAM[u+zAUX[u>4 Q+[u$>Pu+UAM z&uPA (4@@+MM @+u>P 4(4T>uP A+AM'[uUX[u >X4 +4@>P>P QA-zUq @>4 O+A`>MA+4@ @>P 6X4V&4ztA>>P^X>U(4w $>P"XPVUX[uAq p4M`>Mq XMA @X> 4(P P>[uAMz/PTUX[u> B(">4@(4w >X4>MH3 ,(4@ @+TXA M>X4>P 6PAP'w>sY 1u4> @+MM >M "XPAM[u+zAUX[u +(M @>T J>PT/w>4@>M B(">4@>4@>4 +(MM[u>X@>AY MAUq (4`>+[uAUX[u ,Mq +([u ?4Tq .x) zzq &`>P "XPAtM[u+zAUq 6Xw>4A(Tsq 9>P <50 u+A ^(P 3>MA+UA(4w @>P B(P>[u4(4w $14 6X4V&4ztA>4 z1Uw>4@> 3P(4@M'A^> >4A"X[V>UAZ

g N ?4Tq .y.7.y) ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

.y)

Page 109: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

! 5mcKmRK m=6 6>KGd:=$Rmd b6Kmdmccm6+=!mdcKdm=K ^"XM[u>4 @>4 <>A>XUXwA>4Y M1 XMA P>w>UtT'vXw +4^(4>uT>4Y @+MM @+M J>P>X4`+PA> "XPAM[u+zAUX[u w>"1UUA XMA (4@ A+AM'[utUX[u @(P[uw>z&uPA "XP@Y (4@ @X> J>P>X4`+P(4w XMA @+u>P @>P B(P>[u4(4w @>P 6X4tV&4zA> ^(wP(4@> ^( U>w>4q! 5mcKmRK ;m=6 6>KGd:=$Rmd b6Kmdmccm6+=!mdcKdm=K ^"XM[u>4 @>4 <>A>XUXwA>4 ,"X> ^< P>w>UtT'vXw ^"XM[u>4 6u>w+AA>4 1@>P ^"XM[u>4 6UA>P4 (4@ TX4@>PW'uPXw>4 lX4@>P4sYM1 XMA @X> =4@>P(4w X4 @>P B(P>[u4(4w @>P 6X4V&4zA> 4(P @+44 +4^(>PV>44>4Y">44 MX> VU+P ,(4@ wwzq z1PTw>P>[uA (4@ @+TXA `&Pw>PUX[utP>[uAUX[u "XPVM+Ts$>P>X4`+PAY >P4MAu+zA w>"1UUA (4@ A+AM'[uUX[u @(P[uw>z&uPA "1P@>4 XMA ,Mq?4Tq .G\ zzqsq H>XA>P >4A4XTTA @>P <50 @>P J>P">4@(4w $14 6X4V&4zA>4 ^O<>">XM+4^>X[u>4 @+z&PY 1` >X4 S>[uAM$>Pu'UA4XM >P4MAu+zA w>"1UUA (4@ A+AM'[uUX[u@(P[uw>z&uPA "(P@> ,^< <50 $q )Gq..q.2:2 7 3PQ .C::Y <QA<Uq pp .22\Y .E\Y`>APq B+uU(4w +(z >X4 M1wq id@>Ptl14A1gI @+^( 41[u +(Mz&uPUq ?4Tq .G)I $q.\q:q.2:: 7 pF S ))\C:xY <QA<Uq pp .2:2Y .*GY `>APq J>P">4@(4w $14 lX4@>Mt>X4V1TT>4 z&P N4A>Pu+UAsq8"U M;";PY">P>U&W"i F'"iPiAYM;Y @>P 6X4V(4zAMm(>UU> u/PA @X> 6P^X>U(4w $146X4V&4zA>4 @(P[u @>4 L`>PAP+w>4@>4 TXA @>P L`>PAP+w(4w $/UUXw +(zY +`w>M>u>4$14 4+[uAP'wUX[u>4Y @uq "XPAM[u+zAUX[u TXA @>P 6X4V&4zA>>P^X>U(4w $1P @>P L`>PtAP+w(4w ^(M+TT>4u'4w>4@>4 6X4V&4zA>4 ,Mq +([u K )x fPq )sq8"U ";PY">P>U&W"i F'"iPiAYM;Y @>P 6X4V(4zAMm(>UU> V+44 >M MX[u (T >X4>4 >MAtUX[u (4`>+[uAUX[u>4 J1Pw+4w @>P J>PT/w>4MM-u'P> u+4@>U4 ,^< `>X J>PV+(z$14 HXPAM[u+zAMw&A>P4 @>M bPX$+A$>PT/w>4M +(v>Pu+U` @>P 5PXMA @>M K )* ?`Mq .fPq .s 1@>P 41[u (T >X4>4 J1Pw+4w @>P 6P^X>U(4w $14 6X4V&4zA>4 ,^< `>X J>PtV+(z 1@>P >4Aw>UAUX[u>P <>U+MA(4w $14 HXPAM[u+zAMw&A>P4 @>M <>APX>`M$>PT/w>4MY`>X ?`w>UA(4w @>P +(z @X> <>MXA^^>XA @>M J>P'(v>P>PM >4Az+UU>4@>4 BX4M+4M-P&[u>+4U'MMUX[u @>P J>P'(v>P(4w $14 H>PA-+-X>P>4 1@>P @>P hX>A+4M-P&[u> `>X J>Pt'(v>P(4w >X4>M hX>Au+(M>Msq

6X4MA">XU>4 zP>Xq

##o E"i*U&WP AM\ 1U;?L;\P"9>P <>MA>(>P(4w XMA wP@Mq @>P A+AM'[uUX[u> Q+[u$>Pu+UA ^(wP(4@> ^( U>w>4 ,K *:?dsq i6P^X>UA>g 6X4V&4zA> XQ@q K ) ?`Mq . MX4@ 4(P A+AM'[uUX[u> 6X4V&4zA>Y 4X[uAM1U[u>Y @X> @>P QA-zUq >P^X>UA u'AA>Y ">44 >X4 +4@>P>P Q+[u$>Pu+UA $1Pw>U>w>4 u'AtA>Y ^< ">44 >P i@X> XuT w>`1A>4> h/wUX[uV>XAY 6X44+uT>4 ^( >P^X>U>4Y 4X[uA `>t4(A^A>g ,S50 $q )Gqyq.2x*Y SQA<Uq .2x*Y y2xI <50 $q ..q.q.2yG 7 Jp yCyx NY<QA<Uq pp .2yGY E:sq 5&P @X> <>MA>(>P(4w T+vw>`>4@ XMA @+MY "+M XMAY 4X[uA @+MY"+M u'AA> M>X4 V/44>4q

QASM-PqY ^< S50 $q Eq2q.2*2Y SQA<Uq .2*2Y .\\:I <50 $q )Gq..q.2yE 7 p )E\CyE NY<QA<Uq pp .2yGY *yI GU22Q"PPY 5S .2E)Y EGI F=9Q=4Y QA`n`q .2GGCG:Y Ey zzq QX>u> +([uK .. ?4Tq *\q

9+M wXUA uX4MX[uAUX[u @>P 6X4V&4zA>>P^X>U(4w M1"1uU z&P @X> 6PAP+wt +UM +([u z&P@X> ?(z"+4@M>XA>q8"PiU"'h"U;;AW="; M;# 1U;;AW="; UI#n g !Y @X> @>P QA-zUq 4X[uA >P^X>UA u+AY@&Pz>4 4X[uA @>Mu+U`Y ">XU >P MX> u'AA> >P^X>U>4 V/44>4Y (4A>PMA>UUA ">P@>4q 9X>j>XMA(4wM>PMA>UU(4w @(P[u @>4 QA-zUq z&uPA `>X XuT 4(P X4M1">XA ^(P 6P^X>U(4w$14 <6 1@>P 6X44+uT>4Y +UM @X>M> @>T QA-zUq A+AM'[uUX[u ^(MA>u>4 1@>P ^(zUX>tv>4q <>XM-X>U>Z! ,m+md%m%mKd=m%# 5&uPA @>P QA-zUq >X4> j>XMA(4w @(P[u ?P`>XAMVP'zA> M>X4>M <>tAPX>`M w>w>4 6PM+A^ @>P Q>U`MAV1MA>4 +(MY M1 @+Pz 4X[uA >X4 3>"X44+(zM[uU+w +UM$>P>X44+uTA (4@ >4A41TT>4 (4A>PMA>UUA ">P@>4q

1 .\2

pppq B(P>[u4(4w `>X O+A`>MA+4@M$>P"XPVUX[u(4w ?4Tq .y)7.yy g N

.y*7.yx

.yy

Page 110: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 ..\ ^Hc=:

! Em:%cK&6!=Tm 9d%m=K# 5&uPA @>P QA-zUq >X4> j>XMA(4wY z&P @X> >P &`UX[u>P">XM> >X464Aw>UA `>P>[u4>A (4@ >Pu'UAY (4>4Aw>UAUX[u +(M ,^< >X4 ?P^A `>u+4@>UA >X4>45P>(4@ (4>4Aw>UAUX[uY >X4 S? z&uPA z&P >X4>4 5P>(4@ (4>4Aw>UAUX[u >X4>4 bP1t^>MMs 7 wU>X[u$X>U 1` N4>4Aw>UAUX[uV>XA $>P>X4`+PA "1P@>4 XMA 1@>P @>P QA-zUq MAXUUtM[u">Xw>4@ V>X4 64Aw>UA z1P@>PA 7Y M1 @+Pz 4X[uA zX4wX>PA ">P@>4Y @+MM @>P QA-zUq^(4'[uMA >X4 +4w>T>MM>4>M 64Aw>UA >Pu+UA>4 (4@ @+44 >4A41TT>4 ,M[u>4V(4wMtu+U`>P ^(P&[Vw>w>`>4Y +UM Q->4@> XQ@q K .\` ">ww>w>`>4s u+`> ,S50 $q *\qxq.2x.Y SQA<Uq .2x.Y y)*Z +([u ">44 >X4 ?P[uXA>VA 0141P+P @>P '(v>P>4 51PT4+[u >4AM-P>[u>4@ @>T O+PXz `>P>[u4>A (4@ @+44 >X4>4 O>XU i>PU'MMAgY ">44+`>P A+AM'[uUX[u $14 $1P4u>P>X4 >X4 4X>@PXw>P>M 0141P+P $>P>X4`+PA "1P@>4 XMAq! ]=$RKcm:%cK&6!=Tm 9d%m=K# ?P`>XA>A @>P QA-zUq w>w>4 (4+4w>T>MM>4 4X>@PXw>M 64Atw>UA ,^< z&P >X4>4 ?4w>u/PXw>4sY M1 @+Pz 4X[uA >X4 +4w>T>MM>4>M 64Aw>UA (4A>PtMA>UUA ">P@>4 ,>u>P UX>wA wwzq V>X4> B+uU(4w $14 ?P`>XAMU1u4Y M14@>P4 $14 N4A>Ptu+UA $1Psq J>P^X[uA>A >X4 3>M3zq ^(w(4MA>4 @>P jXm(X@XA'A M>X4>P 3>M>UUM[u+zA +(zj1u4`>MA+4@A>XU>Y M1 M[u>X@>A >X4 B(zU(MM X4M1">XA +(MY ">44 >P >X4> A+AM'[uUX[u>J>PT/w>4M>X4`(v> >PU>X@>A ,<50 $q *q)q)\.. 7 Jp S xC.\Y <50CfJ )\..Y 2\x| 3T`0S )\..Y x2\sq J>P>X4`+P(4w $14 ?P`>XAMU1u4 . bz>44Xw (4A>P >X4>Pj1u4MA>(>PMA(z> XMA MAUq +4^(>PV>44>4 ,S50 $q .Gq.\q.2x\Y SQA<Uq .2x.Y *\EId50 $q 2q*q.2x: 7 ppp _pJ] )ECxG QY QA(H .2x:Y .:I Mq K .2 ?4Tq E\\ fAmdQ(=$RKesq! `>l=K>:-md81Tm6# <>X 3>"'uP(4w >X4>M 9+PU>u>4M 1u4> 1@>P w>w>4 (4+4w>T>MtM>4 4X>@PXw>4 BX4M XMA 4X[uA B(zU(MM +4w>T>MM>4>P BX4M>4 `>XT 3U'(`Xw>P (4@XuP> +4M[uUX>v>4@>Y >MAUX[u (4`>+[uAUX[u> B(">4@(4w +4 @>4 Q[u(U@4>P ^( (4tA>PMA>UU>4 ,<50 $q ))q2q.2y2 7 p yCy2 NY <QA<Uq pp .2E\Y *GsY M>U`MA ">44 @>PQ[u(U@4>P >X4> w>w>4&`>P @>T 3U'(`Xw>P (4A>Pu+UAM`>P>[uAXwA> b>PM14 XMA ,K .)fPq )I <50 $q ..q.q.2yG 7 Jp yCyx NY <QA<Uq pp .2yGY E:I 53 9&MMq $q )2qxq.2EyY653 .2EyY x)yY PVPqsq H1uU +`>P V+44 `>XT 3U'(`Xw>P @X> X4 @>P BX4MU1MXwV>XA1@>P BX4M>PT'vXw(4w UX>w>4@> B(">4@(4w >X4>M w>U@">PA>4 J1PA>XUM +(zwP(4@w>M>A^UX[u>P S>w>U(4w 7 K .2 ?`Mq . fPq . 6QA3Y K : ?`Mq * Q+A^ ) lQA3 7 >MAUq^( >Pz+MM>4 M>X4I Mq K .2 ?4Tq E\\ iBX4M>PM-+P4XMg +UM ?P`>XAMU1u4I @+^( +([u<h5 $q .q.\q)\\:Y <QA<Uq p )\\:Y :2)q L`>P 6PUq >X4>P z'UUXw>4 BX4Mz1P@>P(4w Mq?4Tq .yEq! Amd8=mKH6T H6! Amdl>$RKH6T# J>P^X[uA>A @>P J>PTX>A>P 1@>P J>P-'[uA>P z&P >Xt4>4 `>MAXTTA>4 B>XAP+(T +(z hX>At 1@>P b+[uA^+uU(4w>4Y @+TXA @>P hX>A>P @+M3>`'(@> (T`+(>4 1@>P @>P b'[uA>P @>4 w>-+[uA>A>4 <>APX>` $>P`>MM>P4 V+44YM1 V+44 4X[uA X4 0/u> @>P 4X[uA >Pu1`>4>4 hX>A> 1@>P b+[uA >X4> 6X44+uT>`>XT J>PTX>A>P 1@>P J>P-'[uA>P zX4wX>PA ">P@>4 ,<50 $q *.qGq.2Ex 7 Jp)).CE)Y QASl 6QA3 _`XM .2Gx] K ). Sq .:xI $q )Eq2q.2E2 7 Jp S ExCEGY <QA<Uq pp.2G\Y .GGI $q *q)q.2G. 7 p S y.CEEY <QA<Uq pp .2G.Y x\:sq S50 $q )xq)q.2xx,SQA<Uq .2xxY x*xs `>u+4@>UA @X> $>PU(MA`PX4w>4@> J>P-+[uA(4w >X4>M U+4@"q <>tAPX>`M +4 >X4>4 ?4w>u/PXw>4 +UM ihX4@>P(4w `>P>XAM `>^1w>4>P 6X4V&4zA> X4z1Uw>@>P zP>X"XUUXw>4 B(">4@(4wgq8"PiU"'hAMhYA'"; M;# D"i'M;Yh?7hP"; @&Pz>4 4X[uA >4Aw>w>4 @>T A+AM'[utUX[u>4 Q+[u$>Pu+UA (4A>PMA>UUA ">P@>4 ,?(M4+uT> `>X (4A>PMA>UUA>4 ?4M[u+ztz(4wMt (4@ 0>PMA>UU(4wMV1MA>4 Mq K E ?4Tq x): (4@ x*EY K G ?4Tq .x. zzqsq il>Xt4> ?(z">4@(4w>4 (4@ @+TXA V>X4> Hl UX>w>4 $1PY ">44 6X44+uT>4 @+@(P[u>4Aw>u>4Y @+v @+P+(z $>P^X[uA>A "XP@ 1@>P $>P^X[uA>A ">P@>4 T(vY @>4 O+At`>MA+4@ @>P 6X4V(4zAM>P^X>U(4w ^( >Pz&UU>4g ,<50 $q ).q.\q.2:\ 7 Jppp S.2\CG:Y <QA<Uq pp .2:.Y .E\Y TXA 0X4">XM +(z <50 $q .yq.)q.2GG 7 Jp S .\)CGyY<QA<Uq pp .2G:Y ).Esq 6`>4M1 ">4Xw @&Pz>4 A+AM'[uUX[u> ?(z">4@(4w>4 +UM 4X[uA>Pz1UwA `>u+4@>UA ">P@>4 TXA @>P <>wP&4@(4wY @>P QA-zUq u+`> MX> W+ $>PT>X@>4

g N ?4Tq .yy ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

Page 111: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

V/44>4Y ^< @(P[u +(MP>X[u>4@>4 J>PMX[u>P(4wMM[u(A^ Mq +([u K ** ?4Tq *\\iJ>PMX[u>P(4wMM[u(A^gqB"UP>U&W" J"UW";\7>Y" #"i IA&WK"iWA>PhY"hPA>PM;Y% ?([u uX>P wXUA @+M J>P`1A@>P Q+[u$>Pu+UAMzXVAX14q <>XM-X>U>Z! E$Rm6;K !md EKlW:i m=6 @, m=6m8 2d=KKm6 (4@ $>P'(v>PA @X>M>P >MY M1 @+Pz 4X[uA (4tA>PMA>UUA ">P@>4Y @>P QA-zUq u+`> @+M H3 $>P'(v>PA (4@ >PMA @+44 @>4 6PU/M $>PtM[u>4VA ,wU? 5X4J>P"qY 9< .2GyY .:y ^(P 6P`QAqsq J1P+(Mw>M>A^A XMA 4+A&PUX[u>X4> >P4MAw>T>X4A> (4@ A+AM'[uUX[u @(P[uw>z&uPA> Q[u>4V(4wI &`>P 3>MA+UA(4wMtTXMM`P+([u $wUq S50 $q )q)q.2*xY SQA<Uq .2*xY 2.:I <50 $q ):q.q.2G) 7 Jppp SxCEEY <QA<Uq pp .2G)Y *))q! 5m= /=6:>Tm >X4>M H3 X4 @>4 <>APX>` @>M QA-zUq (4@ +4M[uUX>v>4@>P J>P'(v>tP(4w V+44 @>P QA-zUq 4X[uA w>UA>4@ T+[u>4Y >P u'AA> W+ @+M H3 >`>4M1 "1uU -PXt$+A $>P'(v>P4 (4@ >PMA @+44 @>4 6PU/M >X4U>w>4 V/44>4q! ,dG6!mK @>P QA-zUq >X4> 3T`0 w>w>4 `+PY &`>PAP'wA >P @+4+[u M>X4> ?4A>XU> X4>X4> ?3 ^( @>4 `+P>4 ?l w>w>4 3>"'uP(4w $14 3>M>UUM[u+zAMP>[uA>4 >X4 (4@M[uUX>vA >P M1@+44 TXA @>P 3T`0 >X4>4 jX^>4^$>PAP+wY @(P[u @>4 @>P H>PA @>P3T`0t?4A>XU> MA>XwAY M1 @+Pz 4X[uA zX4wX>PA ">P@>4Y @>P QA-zUq u+`> ^(4'[uMA@>4 jX^>4^$>PAP+w w>M[uU1MM>4 (4@ >PMA @+4+[u @X> ?4A>XU> ,TXA 3>"X44$>P"XPVtUX[u(4ws +(z @X> ?3 &`>PAP+w>4q! Amd&HSmdK m=6m `>l,mci +4 >X4>4 3>M>UUM[u+zA>P ?4A>XU> +4 >X4>P P(u>4@>43T`0 (4@ M[uUX>vA @>P 3>M>UUM[u+zA>P M1@+44 TXA @>P 3T`0 >X4>4 z&P @X>M>w&4MAXw>4 J>PAP+wY M1 @+Pz V>X4> (Tw>V>uPA> S>Xu>4z1Uw> @>P h+v4+uT>4 zX4twX>PA ">P@>4 ,(T >X4> $3? ">w>4 ^( 4X>@PXw>4 bP>XM>M z&P @X> 3T`0t?4A>XU>^( `>wP&4@>4sqc"UhPM;Y"; */Uh&W"; dA2UPA>Y"h">>h&WA\P M;# ."h">>h&WA\P"i% L`>P (4>4Atw>UAUX[u> j>XMA(4w @>P 3>M>UUM[u+zA +UM $3? Mq K : lQA3 ?4Tq *:\ i3>M[u>4V>gq8"U c"UhPM;Y"; #"h ."h">>h&WA\P"ih +4 @X> 3>M>UUM[u+zA @&Pz>4 6X44+uT>4Y@X> @>P 3>M>UUM[u+zA>P $14 @>P 3>Mq `>^X>u>4 V/44A>Y +`>P 4X[uA `>^X>uAY 4X[uA(4A>PMA>UUA ">P@>4q 9X> 6X4U+w> $14 f(A^(4w>4 MA>UUA V>X4> $>P@>[VA> 6X4U+w>@+P ,<50 $q )Eq.\q.2:G 7 3PQ )C:EY <QA<Uq pp .2::Y *x: TXA <>wPq @>P z>uU>4@>4<XU+4^X>P(4wMz'uXwV>XA 4+[u K x ?`Mq . Q+A^ . 6QA3sq

9+M wXUA `>M14@>PM z&P @X> (4>4Aw>UAUX[u> L`>PU+MM(4w @>P ?P`>XAMVP+zA @>M 3>M>UUM[u+ztA>PM ,<50 $q ..q.\q.2yy 7 p xGCyy NY <QA<Uq pp .2yyY *2GI $q )xqEq.2y: 7 p .2\CyG NY<QA<Uq pp .2yyY *:.I $q .*q.q.2y2 7 p xxCyG NY <QA<Uq pp .2y2Y .2GI Mq +([u lQA3 K E?4Tq .)E7.** +5sY 4+[u @>P SM-Pq +([u z&P @X> (4>4Aw>UAUX[u> L`>PU+MM(4w @>P f(At^(4w $14 H3 ,<50 $q *.qGq.2yE 7 p x7yCyy NY <QA<Uq pp .2yEY )::I $q :q..q.2E\ 7 p.*.Cy2 QY <QA<Uq pp .2E\Y y.*sY +([u z&P @X> (4>4Aw>UAUX[u> f(A^(4wM&`>PU+MM(4w $14l+-XA+UY `>Mq X4 51PT >X4>M ^X4MU1M>4 9+PU>u>4M ,S50 $q .:q..q.2*GY QA(H .2*:Y G.I<50 $q 2q.\q.2yE 7 p )\GCyy NY <QA<Uq pp .2yEY *:)I $q .*q.q.2y2 7 p xxCyG NY<QA<Uq pp .2y2Y .2GI $q 2q*q.2E) 7 p )\*CE. QY <QA<Uq pp .2E)Y **:Y `>Mq U>A^A>P Q+A^sq

""o 07i#"iM;Yh"i>Ahh6M XMA ^"XM[u>4 <>APX>`M$>PT/w>4 (4@ bPX$+A$>PT/w>4 ^( (4A>PM[u>X@>4q8"PiU"'hK"i=5Y";% 6PU'MMA @>P QA-zUq >X4> ^(T <>APJ w>u/P>4@> 51P@>P(4w +(z>X4 j>XMA(4wM>4Aw>UA +(M `>APX>`UX[u>4 3P&4@>4Y M1 TX4@>PA @>P 6PUq `>X 3>"X44t>PTXAAU(4w @(P[u J>PT/w>4M$>PwU>X[u @>4 3>"X44q<>X 3>"X44>PTXAAU(4w @(P[u L`>PM[u(MMP>[u4(4w 4+[u K x ?`Mq * u+A @X> 64AtMA>u(4w @>P 51P@>P(4w @>4 3>"X44 41[u 4X[uA >Pu/uAY +([u XuP 6PUq `>>X4zU(MMA@+u>P @>4 3>"X44 4X[uAq <>X 6PUq +(M +(v>P`>APX>`UX[u>4 3P&4@>4 UX>w>4 >X4>64A4+uT> (4@ >X4> -PX$+A> B(">4@(4w $1P ,<50 $q .Eq.q.2Gy 7 pJ S .:\CG.Y

1 ...

pppq B(P>[u4(4w `>X O+A`>MA+4@M$>P"XPVUX[u(4w ?4Tq .yy7.yE g N

.yE

Page 112: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 ..) ^Hc=:

<QA<Uq pp .2GyY y)EI S50 $q *\qxq.2x.Y SQA<Uq .2x.Y y)*Z M1z>P4 4X[uA $14 $1P4tu>P>X4 >X4 4X>@PXw>P>M 64Aw>UA $>P>X4`+PA "1P@>4 XMAsq_iUKAPK"i=5Y";% 9(P[u @>4 6PUq $>P>X4Xw>4 MX[u 51P@>P(4w (4@ Q[u(U@ X4 >X4>Pb>PM14Y 1u4> @+MM ^($1P @>P 51P@>P(4wM`>AP+w @>T QA-zUq ^(w>zU1MM>4 "'P>I @+tu>P @&Pz>4 4X[uA B(zU(MM (4@ S&[Vw>"'uP (4A>PMA>UUA ">P@>4q9+M wXUA +`>P 4X[uAY ">44 @>P i6PU+MMg "XPAM[u+zAUX[u X4 HXPVUX[uV>XA >X4> 3>w>4tU>XMA(4w z&P >X4> j>XMA(4w @>M Q[u(U@4>PM ,+4 @>4 QA-zUq 1@>P X4 M>X4>T p4A>P>MM>+4 >X4>4 9PXAA>4s (4@ M1TXA >X4> ?(zP>[u4(4w `XU@>A ,wU? OL(LY 05S .2GyY *)ysq9+44 zUX>vA @>P 51P@>P(4wM`>AP+w @>T QA-zUq @+@(P[u ^(Y @+MM >P wU>X[u^>XAXw $14M>X4>P J>P`X4@UX[uV>XA `>zP>XA "XP@Y ^< 6PUq @(P[u ?P`3 +UM ?P`>XAMU1u4Y Mq K .2?4Tq E\\Y i6PU+MMgq

6X4MA">XU>4 zP>Xq

On IP"M"i2\>U&WPUY"i A>h BMi"&W;M;YhhM'@"?P

Ao .iM;#h(P*>U&W"h9+ 6X4V&4zA> wP@Mq @>TW>4Xw>4 ^(^(P>[u4>4 MX4@Y @>P @>4 O+A`>MA+4@ @>P 6X4tV(4zAM>P^X>U(4w >Pz&UUAY @uq &`>P @X> ^(P 6X4V(4zAM>4AMA>u(4w z&uP>4@> j>XMA(4w@XM-14X>PA ,Mq ?4Tq .)yY .*\sY @&Pz>4 @X> $14 >X4>T QA-zUq >P^X>UA>4 6X4V&4zA>,@+Pz @X> @(P[u M>X4> j>XMA(4w>4 `>"XPVA> 6Pu/u(4w M>X4>P "XPAM[u+zAUX[u>4j>XMA(4wMz'uXwV>XAs wP@Mq 4X[uA >X4>T +4@>P>4 QA-zUq ^(w>P>[u4>A ">P@>4Y (4@ >M@&Pz>4 4X[uA @X> wU>X[u>4 6X4V&4zA> M1"1uU @>T >X4>4 +UM +([u >X4>T +4@>P>4QA-zUq ^(w>P>[u4>A ">P@>4 ,$wUq ^(T ^">XA>4 b(4VA K .Gx ?dI @+^( <h5 $q.q.\q.2GEY <QA<Uq p .2GEY E..sq H>44 S50 Mq Eq2q.2*2 ,SQA<Uq .2*2Y .\\:s `>tT>PVAZ ip4M`>M14@>P> `P+([uA V>X4 QA-zUq >X4 6X4V1TT>4 ^( $>PMA>(>P4Y @+M A+AtM'[uUX[u >X4>T +4@>P>4 QA-zUq ^(w>zU1MM>4 XMAgY M1 >Pw+` MX[u @X>M 4X[uAY "X> @>PS50 $q Eq2q.2*2 ,SQA<Uq .2*2Y .\\:s T>X4AY +(M K . QA?4-3Y M14@>P4 (4TXAA>Ut`+P +(M @>T <>wPXzz @>M 6X4V1TT>4M XJTq @>T 3P(4@M+A^ @>P 3>M>A^T'vXwV>XA@>P <>MA>(>P(4wI `>X >X4>T M1U[u>4 QA-zUq z>uUA >M +4 >X4>T Q+[u$>Pu+UAY @>P @>4w>M>A^UX[u>4 O+A`>MA+4@ @>M 6QA3 >Pz&UUAq6X4V&4zA>Y @X> T>uP>P> b>PM14>4 >P^X>U>4Y MX4@ Xu4>4 +4A>XUXw ^(^(P>[u4>4 ,Mq?4Tq .Ey7.EGsq<Mh;AW="; $14 @>T 1`>4 >P"'u4A>4 3P(4@M+A^ @>P b>PM14>4`>^1w>4u>XA @>M6QA3 >4Au+UA>4 @X>W>4Xw>4 S>w>U(4w>4 (4@ 64AM[u>X@(4w>4 @>P SM-PqY @X> >X4>51PAz&uP(4w @>P `>XT QA-zUq >4AMA+4@>4>4 MAXUU>4 S>M>P$>4 `>X M>X4>T S>[uAMt4+[uz1Uw>P w>MA+AA>4q 9+M MX4@ `>Mq K E ?`Mq * `>APq (4>4Aw>UAUX[u> L`>PAP+w(4w>X4>M <>APX>`MY O>XU`>APX>`M 1@>P hXA(4A>P4>uT>P+4A>XUMI K )\ NT"QA3 )\\G`>APq 6X4`PX4w(4w >X4>M <>APX>`MY O>XU`>APX>`M 1@>P hXA(4A>P4>uT>P+4A>XUM X4 >Xt4> (4`>M[uPq VMA-zUq l+-3>Mq w>w>4 3>"'uP(4w 4>(>P ?4A>XU> +4 @>P 3>M>UUtM[u+zA ,XT ^">XA>4 5+UU M1 M[u14 zP&u>P @X> SM-PqI $wUq S50 $q 2qyq.2**YSQA<Uq.2**Y 222Z i9+M @(P[u @>4 <>APX>` @>M 6X4^>U(4A>P4>uT>4M >X4w>w+4w>4>64w+w>T>4A "XP@ X4 >X4>P +4@>P>4 51PT z1PAw>z&uPAgI @+44 MASM-PqY ^< <50 $q):qGq.2E\ 7 pJ )GCy2 NY <QA<Uq pp .2E\Y x\* T"fI $q )2q*q.2G) 7 p S x*CE2Y<QA<Uq pp .2G)Y y*GsI )x NT"QA3 )\\G `>APq 6X4`PX4w(4w $14 <J X4 >X4> b>PtM14>4w>M>UUM[u+zAq p4 M1U[u>4 5'UU>4 XMA @X> 6Pu/u(4w @>P j>XMA(4wMz'uXwV>XA @>MQA-zUq "XPAM[u+zAUX[u 41[u 4X[uA X4 6PM[u>X4(4w w>AP>A>4Y MX> "XP@ @>Mu+U` 41[u4X[uA +UM 6P^X>U(4w $14 6X4V&4zA>4 `>(PA>XUAq

g N ?4Tq .yE7.y: ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

.yG

.y:

Page 113: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

'o J"&WPh;A&W\7>Y"

I&WiU\PPM=% 'L ,8=U3Y 9>P 6P`> XT QA>(>PP>[uAY l/U4 .2E)I !U@82=RQ"PPY 6QAq (4@f+[uU+vV14V(PMY p4zq .2GyY x:.I OL(LY 6X4V&4zA>^(P>[u4(4w `>X fX>v`P+([u +4 l+-XA+Ut$>PT/w>4Y 05S .2GGY ..GI ,4H"3S"RUSY b>PM14+U w>`(4@>4> 6X4V1TT>4MA>(>P-zUX[uA(4@ 3>M+TAP>[uAM4+[uz1Uw>Y QA(H .2G2Y 2GI ,4H"3S"RUSY 3>"X44P>+UXMX>P(4w `>X (4>4Atw>UAUX[u>4 L`>PAP+w(4w>4 ,6P`z+UUY Q[u>4V(4ws $14 <>APX>`>4Y O>XU`>APX>`>4 (4@ hXAt(4A>P4>uT>P+4A>XU>4 +(z +4@>P> QA>(>PP>[uAMM(`W>VA>Y 9QAn3 x ,.2:.sY .xyI )U=4:"P3YL`>PU>w(4w>4 ^(P B(P>[u4(4w U+A>4A>P 6X4V&4zA> XT 6X4V1TT>4MA>(>PP>[uAY 5S .2:)Yy)yI )U=4:"P3CA2O@SUP:=4Y B(T 6X4V1TT>4M`>wPXzz (4@ ^(P ->PM/4UX[u>4 B(P>[u4(4w$14 6X4V&4zA>4 XT 6X4V1TT>4MA>(>PP>[uA ppY 5S .2:)Y )yI A2">U=Y 9X> ->PM/4UX[u> B(tP>[u4(4w $14 6X4V&4zA>4Y .2:*I'"3Q=4Y 9X> B(P>[u4(4w $14 6X4V&4zA>4 `>X @>P (4>4Atw>UAUX[u>4 L`>PAP+w(4w $14 <>APX>`M$>PT/w>4 @(P[u 6P`z+UU (4@ Q[u>4V(4wY l/U4 .2:yIY4O8Y 9X> MA>(>PUX[u>4 51Uw>4 @>P 6P`+(M>X4+4@>PM>A^(4wY 9QAn3 .\ ,.2:GsY .*yI X=UPU7@S=Y 9>P S>[uAM4+[uz1Uw>P XQ@q K )x 6QA3Y 9QAn3 .\ ,.2:GsY 22I I413=Y 9X> ?4M-P&[u>+(M @>T QA>(>PM[u(U@$>Pu'UA4XM `>X 3>M+TAt (4@ 6X4^>UP>[uAM4+[uz1Uw>Y 9QAn3 .\ ,.2:GsY.I F=UP@S=Y 9X> ?(M"XPV(4w>4 @>P S>[uAM4+[uz1Uw> +(z @+M QA>(>PP>[uAM$>Pu'UA4XMY9QAn3 .\ ,.2:GsY .2I B1MM=Y 6X4V1TT>4MA>(>PP>[uAUX[u> b1MXAX14>4 `>X S>[uAM4+[uz1Uw>Y9QAn3 .\ ,.2:GsY xyI YN4UP:Y 9X> 3>M+TAP>[uAM4+[uz1Uw> XT 6X4V1TT>4MA>(>PP>[uAY9XMMq 6PU+4w>4tf&P4`>Pw .2:EI BO>UPY 9XM+wX1Y 9XMV14A (4@ 9+T4(T XT 6X4V1TT>4tMA>(>PP>[uAY .2::I &O32=>=Y 6P`>4 (4@ 6P">P`>4 X4 >X4V1TT>4MA>(>PUX[u>P QX[uAY QAJWq.2:2Y x.I Y"33P=4" 9X> <>@>(A(4w @>P S>[uAM4+[uz1Uw> XT QA>(>PP>[uAY X4 %O4"R2 (+q,0PMwqsY QA>(>P4 XT S>[uAMMA++AY 5>MAM[uPXzA z&P 3>P1U@ QA1UUY HX>4 .22\Y *.GI IR=UPYS>[uAM4+[uz1Uw> XT QA>(>PP>[uAY fH< 5+[u )Y G:E2I X"R"@HUP3SJY S>[uA> (4@ bzUX[uA>4@>M 3>M+TAP>[uAM4+[uz1Uw>PM `>X 4+[uAP'wUX[u +(zw>@>[VA>4 6P`M[u+zAt (4@ Q[u>4V(4wtMA>(>PM+[u$>Pu+UA>4Y 9QAS )\\EY :):I #W=RUP:CY=@SCY41P=CY41P=Y 0+4@`([u @>P 6Pt`>4w>T>X4M[u+zAY l/U4 ,j1M>`U+AAsq

AAo 1U;*">i"&WPh;A&W\7>Y"Q."hA=Pi"&WPh;A&W\7>Y"B(P 6X4V&4zA>>P^X>U(4w w>u/PA 4X[uA 4(P @X> j>XMA(4wM>PMA>UU(4w @(P[u @>4QA-zUqY M14@>P4 +([u @>P 6Pz1Uw ,-1MXAX$> 1@>P 4>w+AX$> 6Pw>`4XMM>s @>P O'AXwV>XA,Mq ?4Tq y\xsq bP1`U>T+AXM[u XMA @X> ->PM/4UX[u> B(P>[u4(4w ^( 6X4V&4zA>4Y">44 "'uP>4@ @>P j>XMA(4wM>PMA>UU(4w 1@>P ^"XM[u>4 @>T B(zU(MM $14 6X44+utT>4 `^"q @>T ?`zU(MM $14 ?(Mw+`>4 (4@ @>T ?`M[uU(MM @>P j>XMA(4wM>PMA>UtU(4w >X4 5+UU @>P S>[uAM4+[uz1Uw> >X4APXAA ,BO>UPY 9XM+wX1Y 9XMV14A (4@ 9+Tt4(T XT 6X4V1TT>4MA>(>PP>[uAY .2::Y EyY M-PX[uA $14 O+A`>MA+4@MM-+UA(4wsq.iM;#hAP* #"i f;#UKU#MA>'"hP"M"iM;Y% ?([u `>X S>[uAM4+[uz1Uw> wXUA @>P3P(4@M+A^ @>P p4@X$X@(+U`>MA>(>P(4wZ Q1"1uU S>[uAM$1Pw'4w>P "X> S>[uAM4+[utz1Uw>P MX4@ QA-zUqY @X> W>">XUM >X4>4 QA>(>PA+A`>MA+4@ >Pz&UU>4 (4@ `>X @>4>4 W>t">XUM w>M14@>PA ^( -P&z>4 XMAY ">P ">U[u> 6X4V&4zA> >P^X>UA u+Aq 9X>M wXUA +([uz&P @X> 3>M+TAP>[uAM4+[uz1Uw> ,Mq I413=Y 9QAn3 .\Y . _E zq]Z i9>P $X>U ^XAX>PA>Q+A^Y @>P S>[uAM4+[uz1Uw>P M>A^> T+A>PX>UUtP>[uAUX[u @X> b1MXAX14>4 M>X4>M J1Ptw'4w>PM z1PAY >P">XMA MX[u +UM lP&[V>Y @X> T+4 @>T 3>M(4@>4 ^(T 3>u>4 +(zt^"X4wAqgsq8"YiU\\" 1U;*">i"&WPhV M;# ."hA=Pi"&WPh;A&W\7>Y"% hXA S>[uAM4+[uz1Uw>"XP@ >X4 +`w>U>XA>A>P S>[uAM>P">P` `>^>X[u4>A ,$wUq I413=Y 9QAn3 .\Y . zqsq N4A>P6X4^>UP>[uAM4+[uz1Uw> ,`^"q Q14@>PP>[uAM4+[uz1Uw>s "XP@ @>P 6P">P` >X4>M >X4t^>U4>4 S>[uA>M ,^< Q[u>4V(4wY ?`AP>A(4wY J>PT'[uA4XM >A[qs (4A>P 3>M+TAtP>[uAM4+[uz1Uw> @>P 6X4APXAA X4 >X4 J>PT/w>4 +UM 3+4^>MY ^< @>P 6P`z+UUY $>PtMA+4@>4 ,Mq K .2)) <3<sI +(Mz&uPUq ^( @X>M>4 <>wPXzz>4 Mq I413=Y 9QAn3 .\Y .II413= X4 ,UMS=CI413=Y ?dY K xy S4q .I Mq +([u <50 $q )yq*q.2GE ,pJ S .GxCG*Y<QA<Uq pp .2GEY x:Gs ^(T S>[uAM4+[uz1Uw>P XQ$q K )x fPq )Z +([u @>PW>4Xw>Y @>T+(M J>PAP+w ^(w(4MA>4 9PXAA>P ,K *): <3<s 6X44+uT>4 ^(zUX>v>4q

1 ..*

pppq B(P>[u4(4w `>X O+A`>MA+4@M$>P"XPVUX[u(4w ?4Tq .y2 g N

.y2

Page 114: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 ..x ^Hc=:

G;P"ih&WU"#" U; #"i hP"M"i>U&W"; 8"WA;#>M;Y */Uh&W"; 1U;*">V M;# ."VhA=Pi"&WPh;A&W\7>Y"%! 5m= !md /=6(m:dm$RKc6>$RW3:Tm PX[uA>A MX[u @X> B(P>[u4(4w @>P 6X4V&4zA> @+4+[uY">P @>4 O+A`>MA+4@ @>P 6X4V&4zA>>P^X>U(4w $>P"XPVUX[uA u+AA> ,Mq ?4Tq .E\sq 6Xt4> J>Pz&w(4w &`>P 6X4V&4zA> ,^< ?`AP>A(4ws wU>X[uw&UAXwY 1` MX> >4Aw>UAUX[u 1@>P(4>4Aw>UAUX[u >Pz1UwAY V+44 +4 @>P B(P>[u4(4w 4X[uAM '4@>P4 ,<50 $q )*q.q.2:y7 p S ExC:.Y <QA<Uq pp .2:yY **\ _**.]I $q .Eq2q.2:E 7 pF S .C:)Y <50CfJ.2:GY )**I $wUq +([u IR=UPY fH< 5q )Y G:E2 zzqY G:G\sI ^(T B(P>[u4(4wM^>XAt-(4VA Mq +(Mz&uPUq ?4Tq .**q Q14@>P$1PM[uPXzA>4 "X> K )\ ?`Mq ) Q+A^ . fPq )<([uMAq + (4@ K ). ?`Mq . fPq x u+`>4 (6 4(P VU+PMA>UU>4@> <>@>(A(4w ,MAPqY Mq?4Tq .*:sq! 5m= !md ,mc>8Kdm$RKc6>$RW3:Tm >Pz1UwA @X> B(P>[u4(4w +(z @>4 S>[uAM4+[uz1Uw>PY@X>M `>MAXTTA K )x fPq ) z&P @>4 5+UU @>M O1@>M @>M QA-zUq ,Mq ?4Tq .E.sI @X>J1PM[uPXzA ,B(P>[u4(4w +(z @>4 S>[uAM4+[uz1Uw>Ps APXzzA XT O1@>Mz+UU @>M QA-zUq,+(M4+uTM">XM>s +([u @>4 6X4^>UP>[uAM4+[uz1Uw>P ,^< J>PT'[uA4XM4>uT>Psq

''o 1U;*">i"&WPh;A&W\7>Y"1U;?L;\P" #"h J"&WPhK7iY(;Y"ih% 64AM-P>[u>4@ @>T 3P(4@M+A^Y @+MM 6X4tV&4zA> @>TW>4Xw>4 ^(^(P>[u4>4 MX4@Y @>P MX> >P^X>UA u+A ,Mq ?4Tq .\.sY z&uPA @X>6X4^>UP>[uAM4+[uz1Uw> `>X >X4>T H3 wP@Mq 4X[uA ^( >X4>P =4@>P(4w @>P B(P>[ut4(4w $14 6X4V&4zA>4q p4M`>Mq @+M S>+UXM+AX14M-PX4^X- ,Mq K y ?4Tq ))\s `>"XPVA@X> 6Pz+MM(4w @>P $1T QA-zUq >P^X>UA>4 6X4V&4zA> X4 M>X4>P b>PM14q ?([u Q+[ut>X4U+w>4 X4 l+-XA+Uw>M>UUM[u+zA>4 z&uP>4 `>X 6X4U+w> >X4^>U4>P HXPAM[u+zAMw&A>P^(P 6Pz+MM(4w >X4>P MAXUU>4 S>M>P$> `>P>XAM `>XT 6X4U>w>4@>4q 64A4+uT> >X4>MH3 +(M >X4>T <J ^">[VM >4Aw>UAUX[u>P 1@>P (4>4Aw>UAUX[u>P L`>PAP+w(4w +(z>X4>4 9PXAA>4 z&uPA `>P>XAM `>XT 64A4>uT>4@>4 ^(P ?(z@>[V(4w (4@ J>PMA>(>tP(4w >X4>P >A"+ $1Pu+4@>4>4 MAXUU>4 S>M>P$> ,K E ?`Mq . fPq xsq L`>P ?`AP>A(4w$14 ?P`>XAMU1u4 Mq K .2 ?4Tq .)*I &`>P J>P'(v>P(4w $14 hX>At (4@ b+[uA^X4Mtz1P@>P(4w>4 Mq K ). ?`Mq . fPq xY K ). ?4Tq .E\q QX>u> +([u ?4Tq .*:q1U;?L;\P" #"h J"&WPh;A&W\7>Y"ih% 3P(4@M'A^UX[u wX`A >M V>X4> +`w>U>XA>A>4,@>PX$+AX$>4s 6X4V&4zA> X4 @>T QX44Y @+MM W>T+4@>T 6X4V&4zA> ^(^(P>[u4>4MX4@Y 1u4> @+MM >P M>U`MA @>4 6X4V&4zA>A+A`>MA+4@ ,@X> j>XMA(4wM>P`PX4w(4ws >Ptz&UUA u+AY ^< X4@>T >P @>4 w>V+(zA>4 3>">P`>`>APX>` z1PAz&uPAY @+M w>V+(zA>H1u4w>`'(@> ">XA>PuX4 $>PTX>A>A (M"q n>@1[u wXUA @>P 3P(4@M+A^ 4X[uA +(Mt4+uTMU1M ,+? OL(LY 05S .2GGY ..G _..:]sZ 0X4A>P`UX>`>4> $14 ?P`>XA4>uT>P4>Pu+UA>4 XT 5+UU $14 J>PM1Pw(4wMU>XMA(4w>4 @>M ?P`>XAw>`>PM 6X44+uT>4 +(M4X[uAM>U`MA'4@Xw>P ?P`>XA ,K .2 ?`Mq . fPq )sY 1`"1uU MX> M>U`MA @X> ?P`>XA 4X[uAw>U>XMA>A u+`>4Y (4@ MX> >Pu+UA>4 @X> j>XMA(4w>4 +([u 4X[uA +UM 3>M+TAP>[uAMt4+[uz1Uw>PY M14@>P4 +(zwP(4@ >X4>M J>PAP+wM ^(w(4MA>4 9PXAA>P ^"XM[u>4 ?P`f(4@ ?P`3q QX>u> z>P4>P ?4Tq .E. &`>P 6X4V&4zA> >X4>M 3>M+TAP>[uAM4+[uz1Utw>PMI ?4Tq :\ fE$Rm6;H6Tei! 2=m ZH>:=W=(=mdH6T !md /=6;G6WKm !mc Fm$RKc6>$RW3:Tmdc PX[uA>A MX[u 4+[u M>X4>4 J>Ptu'UA4XMM>4q Q1 >P`PX4w>4 ^< >X4 3P(4@MA&[V (4@ >X4> $>P^X4MUX[u> 51P@>P(4wY@X> XT bJ >P"1P`>4 ">P@>4Y 6X4V&4zA> +(M J>PTX>A(4w (4@ +(M l+-J>PTqY @+tw>w>4 `>XT 3>">P`>AP>X`>4@>4Y @>P MX> z&P M>X4>4 <>APX>` >P"XP`AY 6X4V&4zA>+(M 3>">P`>`>APX>`q

g N ?4Tq .y27.E\ ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

.E\

Page 115: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

&&o J"&WPh;A&W\7>Y" K7; H7#"h /"Y"; pU;h'"hn ."hA=Pi"&WPh;A&W\7>Y"of+[u @>T O1@> @>M QA-zUq MX4@ @X> 6X4V&4zA>Y @X> @X> 6P`>4 ,+UM 3>M+TAP>[uAMt4+[uz1Uw>PsY J>PT'[uA4XM4>uT>P ,+UM 6X4^>UP>[uAM4+[uz1Uw>Ps `>^X>u>4Y @X>M>4+([u MAUq ^(^(P>[u4>4 ,K )x fPq )sq8"#"MPM;Y #"h g NZ ain N% 6M `>MA>u>4 +`">X[u>4@> h>X4(4w>4Z! ]>$R m=6md ^m=6H6T +&dm6 !=m D>K%mcK&6!m %m= ,mc>8Kdm$RKc6>$RW3:Tm 6=$RK cKmHmd%>d 1ut4> K )x fPq )Y @+ @>P S>[uAM$1Pw'4w>P V>X4 MA>(>PUX[u>M 6Pw>`4XM T>uP >P^X>UAY@>P S>[uAM4+[uz1Uw>P +`>P V>X4>4 @>P 6X4V&4zA>>P^X>U(4w @X>4>4@>4 O+A`>MA+4@$>P"XPVUX[uA u+Aq 0X>P M[uUX>vA K )x ?`Mq ) >X4> S>w>U(4wMU&[V>Y 6X4V&4zA> ">Pt@>4 @>T S>[uAM4+[uz1Uw>P ^(w>P>[u4>AY X4 @>P 6X4V(4zAM+PAY @X> @>P S>[uAM$1Ptw'4w>P $>P"XPVUX[uA u+A ,M1 #W=RUP:CY=@S X4 #W=RUP: (+qY ppp S4q .) ,Q>-A>T`>P)\.\sI X=UPU@S=Y 9QAn3 .\Y 22I '"@S=4 X4 A@8QU>2 FFFpq K )x S4q y.I A2">U=Y9X> ->PM/4UX[u> B(P>[u4(4w $14 6X4V&4zA>4Y .2:*Y Gx zzqsq! 2=m ,mTm68m=6H6T w>uA @+$14 +(MY @+MM @>P S>[uAM$1Pw'4w>P 6X4V&4zA> >P^X>UAY">XU >P `>P>XAM +UU>M w>A+4 u+AY (T @X> 3>w>4U>XMA(4w ^( >Pu+UA>4Y >P ;>66 6X4tV&4zA> >P^X>U>4 ,M1 ,4H"3S"RUSY QA(H .2G2Y 2G _.\2]I )U=4:"P3Y 5S .2:)Y y)y_y*\]I )U=4:"P3CA2O@SUP:=4Y 5S .2:)Y )y _**]sq 9X>M XMA +`>P >4AM[u>X@>4@Z >Pu+A 41[u V>X4> 6X4V&4zA> >P^X>UA (4@ @>Mu+U` MX4@ XuT V>X4> ^(^(P>[u4>4qJ"&WPh;A&W\7>Y"i UI#n g NZ ain N MX4@ 4X[uA 4(P @X> 6P`>4Y M14@>P4 +([u 6X4t^>UP>[uAM4+[uz1Uw>PY @X> +(zwP(4@ J>Pz&w(4w (4A>P j>`>4@>4 +(z @>4 O1@>Mz+UU`^"q $14 O1@>M ">w>4 1@>P VP+zA 3>M>A^>M 6X4V&4zA> +UM S>[uAM4+[uz1Uw>P `>t^X>u>4 ,<50 $q .:q.\q.2:2 7 p S .)EC::Y <QA<Uq pp .22\Y *GGI X=UPU@S=Y 9QAn3.\Y 22 _.\\ zq]I '"@S=4 X4 A@8QU>2 FFFpq K )x S4q EEI +? A2">U=Y 9X> ->PM/4tUX[u> B(P>[u4(4w $14 6X4V&4zA>4Y .2:*Y :)sq p4M`>M14@>P> @>P J>PT'[uA4XMt4>uT>P MA>uA @>T 6P`>4 wU>X[uq H>P +(zwP(4@ >X4>M J>PT'[uA4XMM>M +4 @>46X4V&4zA>4 @>M 6P`>4 X4 @>P H>XM> `>A>XUXwA XMAY @+MM >P M>U`MA +UM f(A^(4wMt`>P>[uAXwA>P ^( `>AP+[uA>4 XMAY `>^X>uA @+u>P 6X4V&4zA> @>P wU>X[u>4 6X4V(4zAMt+PAY "X> MX> `>XT 6P`>4 $1PU'w>Y ">44 @>P 6P`> M>U`MA @X> 6X4V&4zA> `>^/w>qH>P ^< +UM J>PT'[uA4XM4>uT>P +4 @>4 6X4V&4zA>4 @>M 6P`>4 +(M J>PTX>A(4w+UM f(A^(4wM`>P>[uAXwA>P `>A>XUXwA XMAY `>^X>uA M>U`MA 6X4V&4zA> +(M J>PTX>A(4wqH>P @+w>w>4 +UM J>PT'[uA4XM4>uT>P 4(P >X4>4 ?4M-P([u w>w>4 @>4 6P`>4 +(z?(M^+uU(4w @>P S>X4w>"X44> 1@>P S>X4&`>PM[u&MM> u+AY @X> @>P 6P`> +(M >X4>P6X4V(4zAMm(>UU> `>^X>uAY ^< +(M @>P f(A^(4w >X4>M 3P(4@MA&[VMY u+A "X>@>PV>utP>4@> <>^&w> XQ@q K )) fPq .q <>XT 6P`>4 `XU@>4 @+44 @X> B+uU(4w>4 Q? w>TqK .\ ?`Mq . fPq .+ +UM @+(>P4@> j+MAqHi";;M;Y #"i 1U;?L;\P" #"h J"&WPhK7iY(;Y"ih M;# #"h J"&WPh;A&W\7>VY"ih% 9X> 6X4V&4zA> T&MM>4 +(M>X4+4@>Pw>u+UA>4 (4@ @>4 `>X@>4 QA-zUq w>M14t@>PA ^(w>P>[u4>A ">P@>4q 9>P 6P`> M>A^A ^"+P 4+[u ?4MX[uA @>M <50 @+M HWq@>M 6P`U+MM>PM z1PA ,VPXAq Mq K x+ ?4Tq xGsq 3U>X[u"1uU XMA +`>P @>T 6P`>4 4(P@>P 4+[u @>T 6P`z+UU >P^X>UA> 3>"X44 1@>P J>PU(MA ^(^(P>[u4>4q 9>P 3>"X44@>M HWq XMA @+u>P @(P[u Q[u'A^(4w +(z 6P`U+MM>P (4@ 6P`>4 +(z^(A>XU>4Y (4@^"+P T/wUX[uMA M1Y "X> >P `>X ?(zMA>UU(4w >X4>P B"XM[u>4`XU+4^ +(z @>4 O1@>MtA+w +(zw>A>XUA "1P@>4 "'P>q pT +UUwq w>M[uX>uA @X>M> Q[u'A^(4w ^>XA+4A>XUXw ,M1 ^<<50 $q ):q*q.2G* 7 p S .\\CG.Y <QA<Uq pp .2G*Y yxxI $q ..qxq.2E. 7 p .)2CE\ NY<QA<Uq pp.2E.Y *y) +6 `>X =4@>P(4w @>P 3>"X44`>A>XUXw(4w "'uP>4@ @>M HWqsq9+`>X V+44 >M +`>P +4w>`P+[uA M>X4Y >X4^>U4> 3>M[u'zA> X4@X$X@(>UU ^(^(P>[u4>4q?([u >X4> ?(zA>XU(4w 4+[u @>T NTM+A^ V+44 MX44$1UU M>X4Y `>Mq `>X Q+XM14tw>M[u'zA>4qB( @>4 6X4V&4zA>4 @>M 6P`>4Y 4X[uA @>M 6P`U+MM>PMY w>u/P>4 +([u M1U[u>Y @X>@>T 6P`>4 i+(M >X4>P >u>T+UXw>4 O'AXwV>XAg @>M 6P`U+MM>PM XQ@q K ) ?`Mq .

1 ..y

pppq B(P>[u4(4w `>X O+A`>MA+4@M$>P"XPVUX[u(4w ?4Tq .E. g N

.E.

Page 116: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 ..E ^Hc=:

fPq .7x 1@>P i+(M >X4>T zP&u>P>4 S>[uAM$>Pu'UA4XMg @>M 6P`U+MM>PM XQ@q K )?`Mq . fPq y7G ^(zUX>v>4 ,K )x fPq )sI <>XM-X>U> Mq ">XA>P (4A>4q.iM;#h(P*>U&W 8"U'"WA>PM;Y #"i ^MA>U\U*U"iM;Y #"i 1U;?L;\P"% 9>P f+[utz1Uw>P APXAA uX4MX[uAUX[u >X4V1TT>4MA>(>PUX[u>P a(+UXzX^X>P(4wMzP+w>4 X4 @X>S>[uAMMA>UU(4w M>X4>M J1Pw'4w>PM >X4 ,$wUq ^< 'L ,8=U3Y 9>P 6P`> XT QA>(>PtP>[uAY .2E)Y :sq 9+M wXUA +([u z&P @X> B(P>[u4(4w @>P 6X4V&4zA> @>M 3>M+TAtP>[uAM4+[uz1Uw>PM ^( >X4>P 6X4V(4zAM+PA ,wU? #W=RUP:CY=@S X4 #W=RUP: (+qY pppS4q 2 _Q>-Aq )\.\]sq

8"Uh2U">"% 9X> 6X4V&4zA> @>M 6P`>4 +(M >X4>T >P>P`A>4 3>">P`>`>APX>` MX4@ 7 `XM ^(>X4>P >A"+Xw>4 ?(zw+`> @>M <>APX>`M 7 ">XA>PuX4 6X4V&4zA> +(M 3>">P`>`>APX>` ,<50$q ).q*q.2E2 7 Jp S )\:CEGY <QA<Uq pp .2E2Y y)\sI @X> 6X4V&4zA> +(M >X4>T >P>P`A>4 U(zq<>APX>` MX4@ ">XA>PuX4 6X4V&4zA> +(M j(5q 6X44+uT>4 +(M >P>P`A>4 0141P+Pz1P@>P(4tw>4 >X4>M ?P^A>M TXA 3>"X44>PTXAAU(4w 4+[u K x ?`Mq * `XU@>4 +([u `>XT 6P`>4 6X4t4+uT>4 +(M zP>X`>P(zUX[u>P O'AXwV>XA ,<50 $q ).q*q.2E2 7 Jp S )\:CEGY <QA<Uq pp .2E2Yy)\I $q .xqxq.2EE 7 pJ **yCEyY <QA<Uq pp .2EEY xy:sq 6X44+uT>4 +(M >X4>T >P>P`A>4b+A>4A `XU@>4 +([u `>XT 6P`>4 6X44+uT>4 +(M 6PzX4@>PA'AXwV>XA ,>`>4M1 #W=RUP:CY=@S X4 #W=RUP: (+qY ppp S4q .)q. ,Q>-A>T`>P )\.\s B+uU(4w @>M @>T 6P`U+MM>P w>tM[u(U@>A>4 ?P`>XAMU1u4M +4 @>4 6P`>4 `XU@>A +([u `>X @X>M>T >X4> 6X44+uT> +(M 4X[uAtM>U`MA'4@Xw>P ?P`>XA ,Mq K .2 ?4Tq x\ f/d%mesq

:;#"iM;Y #"i ^MA>U\U*U"iM;Y @>P 6X4V&4zA> APXAA >PMA @+44 (4@ z&P @X> B(tV(4zA ,z&P @X> +(M j>XMA(4w>4 @>M S>[uAM4+[uz1Uw>PM MA+TT>4@>4 6X4V&4zA>s>X4Y ">44 MX[u @>P z&P MX> T+vw>`>4@> Q+[u$>Pu+UA `>XT S>[uAM4+[uz1Uw>P '4t@>PAY ^< ">44 @X>M>P >X4>4 >P>P`A>4 3>">P`>`>APX>` +(zwX`A 1@>P @X> O'AXwV>XA@>M zP>X`>P(zUX[u>4 6P`U+MM>PM z1PAM>A^AY 1u4> M>U`MA zP>X`>P(zUX[u m(+UXzX^X>PA ^(M>X4qd"U;" E"i"i'>U&W?"UP K7; E"i>MhPK7iPi(Y";% 9>P <50 u+A X4 >X4>P 3P(4@M+A^t>4AM[u>X@(4w ,<50 $q .Gq.)q)\\G 7 3PQ )C\xY <QA<Uq pp )\\:Y yxys +(Mw>M-P1t[u>4Y @+MM >X4 J>PU(MA+`^(w 4+[u K .\@ `>XT 6P`>4 z&P M1U[u> J>PU(MA>Y @X>41[u `>XT 6P`U+MM>P +4w>z+UU>4 MX4@Y 4X[uA X4 <>AP+[uA V1TTAq 9>T XMA TXA<UX[V +(z @X> ->PM14>4`>^1w>4> <>MAXTT(4w $14 MA>(>PUX[u>P j>XMA(4wMz'uXwV>XA^(^(MAXTT>4 ,Mq +([u 41[u +(Mz&uPUq ?4Tq yy*sq1U;*">\iAY";%! ]>$R:>cc=6c3:-m6( '4@>PA 4X[uAM @+P+4Y @+MM @X> 6X4V&4zA> +(M @>T f+[uU+MM@>T 6P`>4 ^(^(P>[u4>4 MX4@I Mq uX>P^( !U@82=RQ"PPY p4zq .2GyY x:.q! FG$;(>R:H6T -36 /=66>R8m6Y @X> @>P S>[uAM$1Pw'4w>P X4 >X4>P `>MAXTTA>4 6X4tV(4zAM+PA `>^1w>4 u+AY @(P[u @>4 3>M+TAP>[uAM4+[uz1Uw>P z&uPA z1Uw>PX[uAXw ^(4>w+AX$>4 6X44+uT>4 @>M f+[uz1Uw>PM `>X @>P wU>X[u>4 6X4V(4zAM+PA ,<50 $q.2q.)q.2Gy 7 Jp S .yGCG)Y <QA<Uq pp .2GEY *))Y wwq 653 .2G)Y )\sq! [d=->Km Amd&HSmdH6TcTmc$R&WKm `>X ?4M[u+zz(4w @(P[u @>4 6P`U+MM>P (4@ J>Pt'(v>P(4w @(P[u @>4 6P`>4 Mq K )* ?4Tq )*Eq! EKmHmd-mdTG6cK=TH6T# Mq ?4Tq .Exq

6X4MA">XU>4 zP>Xq

##o IP"M"iK"iYL;hPUYM;Y"; '"U J"&WPh;A&W\7>Y"<>X @>P 5P+w>Y 1` @>P 3>M+TAP>[uAM4+[uz1Uw>P z&P @X> XuT ^(zUX>v>4@>4 6X4tV&4zA> +(M >X4>P O'AXwV>XA 1@>P >X4>T S>[uAM$>Pu'UA4XM M>X4>M S>[uAM$1Pw'4w>PM@X> QA>(>P$>Pw&4MAXw(4w>4 `>+4M-P([u>4 V+44Y @X> @>T S>[uAM$1Pw'4w>P u'AA>4^(>PV+44A ">P@>4 T&MM>4Y (4A>PM[u>X@>A @>P <50 ^"XM[u>4 ->PM/4UX[u>4 ,4X[uA&`>PAP+w`+P>4s (4@ &`>PAP+w`+P>4 ,^< $>P>P`UX[u>4s J>Pw&4MAXw(4w>4Y "1`>X >PW>">XUM @>4 B">[V @>P QA>(>P$>Pw&4MAXw(4w -P&zAq ?UM ->PM/4UX[u> QA>(>P$>Pt

g N ?4Tq .E.7.Ex ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

.E)7.E*

.Ex

Page 117: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

w&4MAXw(4w>4Y @X> @>T S>[uAM4+[uz1Uw>P 4X[uA ^(MA>u>4Y `>AP+[uA>A @>P <50 ^<@X> zP&u>P w>UA>4@>4 J>Pw&4MAXw(4w>4 z&P 6PzX4@>P 4+[u @>P 6PzJd $q *\qyq.2y.(4@ z&P `>MAXTTA> f>`>4>X4V&4zA> 4+[u K *x ?`Mq x ,`XM JB .2:.sq 9>P 5P>Xt`>AP+w 4+[u K .: ?`Mq x ,`XM JB .2:2s MA>uA +UU>P@X4wM (6 @>T 6P`>4 ^(q

B(T L`>Pw+4w $14 QAJ>Pw&4MAXw(4w>4 $wUq +([u 'L ,8=U3Y 9>P 6P`> XT QA>(>PP>[uAY.2E)Y y zzq

&o ."="U;h&WA\P>U&W" 1U;?L;\P""i*U">M;Y

I&WiU\PPM=% B1MM=Y h/wUX[uV>XA>4 (4@ 3P>4^>4 @>P L`>PAP+w(4w $14 6X4V(4zAMm(>UU>4+UM bP1`U>T @>P B(P>[u4(4wY 9QAn3 . ,.2G2sY GI A2">U=Y 9X> ->PM/4UX[u> B(P>[u4(4w$14 6X4V&4zA>4Y <>PUX4 .2:*I AOQQ=4Y B(P 6Pw>`4XM$>PA>XU(4w X4 w>">P`UX[u A'AXw>4 b>PtM14>4w>M>UUM[u+zA>4 4+[u @>P ?(z4+uT> ">XA>P>P 3>M>UUM[u+zA>P "'uP>4@ >X4>M 3>M[u'zAMtW+uP>MY << .2:GY *\GI G=8Q"PPY 9+M iHXPAM[u+zA>4 +(z w>T>X4M+T> S>[u4(4wg XT QA>(t>PP>[uAY QA>(QA(@q .2::Y **)I FNPS=QNRR=4" 9X> B(P>[u4(4w @>P L`>PM[u(MM>X4V&4zA>`>X b>PM14>4w>M>UUM[u+zA>4Y )\\yI K"SOWY 6X4V1TT>4MA>(>PP>[uAY xq ?(zU+w> h&4[u>4)\\:L

AAo <'Yi";*M;Yh\iAY";<>X w>T>X4M[u+zAUX[u>P 6X4V&4zA>>P^X>U(4w ^X>UA @X> 5P+w> 4+[u @>P ->PM/4UX[u>4B(P>[u4(4w $14 6X4V&4zA>4 @+P+(zY +`^(wP>4^>4Y X4 ">U[u>T NTz+4w @X> w>tT>X4M[u+zAUX[u >P^X>UA>4 6X4V&4zA> +(z @>4 >X4^>U4>4 <>A>XUXwA>4 >4Az+UU>4Y @uq">U[u>P ?4A>XU +4 @>4 6X4V&4zA>4 @(P[u @>4 >X4^>U4>4 QA-zUq >P^X>UA "(P@>q 6Mu+4@>UA MX[u uX>P`>X 4X[uA (T >X4 bP1`U>T @>P 6X4V&4zA>>PTXAAU(4w XQ$q ?`Mq )YM14@>P4 (T @X> 5P+w>Y ">U[u>P @>P T>uP>P>4 w>T>X4M[u+zAUX[u A'AXw>4 QA-zUq X4">U[u>T NTz+4w 6X4V&4zA> XQ@q ?`Mq . >P^X>UA u+Aq <>X w>T>X4M[u+zAUX[u>P 6X4tV&4zA>>P^X>U(4w >4AM[u>X@>A 4X[uA @X> @X4wUX[u> <>A>XUXw(4w +4 >X4>T H3Y @+M^(P 6X4V&4zA>>P^X>U(4w $>P">4@>A "XP@Y M14@>P4 @>P ?4A>XU +4 @>P j>XMA(4wMt>P`PX4w(4w @+P&`>PY ">P @X> 6X4V&4zA> >P^X>UA u+Aq 6X4> <>M14@>Pu>XA wXUA z&Pb>PM14>4w>M>UUM[u+zA>4I MX> M>U`MA MX4@ 4+[u @>P SM-Pq Q(`W>VA @>P 6X4V&4zA>>Pt^X>U(4wY @uq MX> $>P"XPVUX[u>4 M>U`MA h>PVT+U> >X4>M <>MA>(>P(4wMA+A`>MA+4@>M,$wUq <50 $q )yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp .2:xY Gy.Y GE.I $q .)q.\q.2:2 7 pJS yC:EY <QA<Uq pp .22\Y .E:sq 6M `>@+Pz `>X Xu4>4 X4 >X4>T ^">XA>4 Q[uPXAA @>PB(P>[u4(4w +(z @X> `>A>XUXwA>4 3>M>UUM[u+zA>P ,K"SOWY 6X4V1TT>4MA>(>PP>[uAYxq ?(zUq )\\:Y S4q .).Y Mq +([u ?4Tq .EEsq

''o _"ih7;";Y"h">>h&WA\P";<>X b>PM14>4w>M>UUM[u+zA>4 XMA z&P @X> +4A>XUXw> 3>"X44^(P>[u4(4w 4X[uA @+MJ>Pu'UA4XM @>P l+-XA+U+4A>XU>Y M14@>P4 @>P zP>X $>P>X4`+PA> (4@ @(P[uw>z&uPA>3>"X44$>PA>XU(4wMM[uU&MM>U T+vw>`>4@ ,$wUq K .y ?4Tq x:ysq 9X> SM-Pq w>uA @+t$14 +(MY @+MM @>P zP>X $>P>X4`+PA> 3>"X44$>PA>XU(4wMM[uU&MM>U @>P @>P 6X4V&4ztA>>P^X>U(4w ^(wP(4@> UX>w>4@>4 j>XMA(4w >4AM-PX[uAq <>X >X4>P hXA(4A>P4>uT>PtM[u+zA "XP@ @>4 3>M>UUM[u+zA>P4 >PMA @+M 6Pw>`4XM XuP>P w>T>X4M+T>4 <>A'AXw(4w+4A>XUXw ^(w>P>[u4>A ,M1 <50 $q Eq..q.2:\ 7 pJ S yCGGY <QA<Uq pp .2:.Y *\Gsq8"U _"ih7;";Y"h">>h&WA\P"; =UP F'"ih&WMhh"U;?L;\P"; ,@+^( +(Mz&uPUqFNP7S=QNRR=4" 9X> B(P>[u4(4w @>P L`>PM[u(MM>X4V&4zA> `>X b>PM14>4w>M>UUM[u+zA>4Y)\\yY -+MMXTs "XP@ >X4 M[u(U@P>[uAUX[u>P j>XMA(4wM+(MA+(M[u ^"XM[u>4 3>M>UUtM[u+zA>P (4@ 3>M>UUM[u+zA +4>PV+44A ,<50 $q Gqxq.2:G 7 pF S .\*C:yY <QA<Uq pp.2:GY G\Gsq 6X4 L`>PM[u(MM "XP@ 4(P @>4W>4Xw>4 b>PM14>4 ^(w>P>[u4>AY @X> XTB>XA-(4VA @>M B(zU(MM>M @>P 6X44+uT>4 `^"q @>M ?`zU(MM>M @>P ?(Mw+`>4 3>tM>UUM[u+zA>P "+P>4 ,<50 $q .2q:q.2:E 7 pF Q yC:*Y <QA<Uq pp .2:GY ).)sq

1 ..G

pppq B(P>[u4(4w `>X O+A`>MA+4@M$>P"XPVUX[u(4w ?4Tq .Ex7.EE g N

.Ey

.EE

Page 118: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 ..: ^Hc=:

d"U;" iL&?/Ui?";#" :;#"iM;Y #"i ."/U;;K"iP"U>M;YhA'i"#"% 3P(4@M'A^tUX[u MX4@ `>APX>`UX[u> 6X4V&4zA> @>TW>4Xw>4 ^(^(P>[u4>4Y i@>P MX> MX[u @(P[uM>X4> (4A>P4>uT>PXM[u> O'AXwV>XA >P"XPAM[u+zA>A u+Ag ,<50 $q yqGq.2G: 7 p S2GCGyY <QA<Uq pp .2G2Y x\Y (4A>P <>^(w4+uT> +(z B1MM=Y 9QAn3 .Y G zzqsq 9X>3>"X44>PTXAAU(4w >Pz1UwA W>@1[u MA>AM >PMA +T n+uP>M>4@>Y @X>M u+A +`>P z&P @+M6P^X>U>4 $14 6X4V&4zA>4 V>X4> <>@>(A(4wq 9>P O+A`>MA+4@ @>P 6X4V&4zA>>P^X>tU(4w "XP@ `>P>XAM TXA @>4 >X4^>U4>4 XT S+uT>4 @>M 3>">P`>`>APX>`M +4z+UU>4t@>4 3>M[u'zAM$1Pz'UU>4 $>P"XPVUX[uA ,<50 $q GqGq.2:* 7 pJ S )\2C:\Y <QA<Uq pp.2:xY y*I $q )2q*q.2:x 7 pJ S )G.C:*Y <QA<Uq pp .2:xY E\)I +? AOQQ=4Y << .2:GY*\Gsq 6X4> =4@>P(4w @>P 3>"X44$>PA>XU(4wM+`P>@> z&P >X4>4 P&[V"XPV>4@>4B>XAP+(T `>"XPVA @>Mu+U` V>X4> 6X4V&4zA>>P^X>U(4w @>MW>4Xw>4 3>M>UUM[u+zA>PMY@>T @X> `>P>XAM >P^X>UA>4 6PAP'w> ^(MA>u>4 ,$wUq <50 $q .)qEq.2:\ 7 pJ S x\CGGY<QA<Uq pp .2:\Y G)*I $q .Gq*q.2:G 7 Jppp S )2*C:)Y <QA<Uq pp .2:GY yy:I $q ):q.q.2:E 7 Jppp S ):*C:.Y <50CfJ .2:EY y)xI $q )*q.q)\\2 7 pJ < .x2C\GY 4$qY W(tPXMsq ?(MM[u>X@>4@>4 3>M>UUM[u+zA>P4 "XP@ +([u `>X S&[V`>^X>u(4w @>M ?(MAPXAAM41[u @>P $1P ?(MAPXAA >4AMA+4@>4> 3>"X44 `^"q J>PU(MA ^(w>P>[u4>A ,<50 $q).q.)q.2G) 7 pJ S .2xCE2Y <QA<Uq pp .2G*Y *:2I +? A2">U=Y 9X> ->PM/4UX[u> B(tP>[u4(4w $14 6X4V&4zA>4Y .2:*Y .yEsq B(U'MMXw XMA >X4> =4@>P(4w @>P 3>"X44t(4@ J>PU(MA$>PA>XU(4wM+`P>@> @+uX4w>u>4@Y @+MM V&4zAXw> J>PU(MA> @>4 4>( >X4tAP>A>4@>4 l1TT+4@XAXMA>4 M1U+4w> ^(w>P>[u4>A ">P@>4Y `XM ^< +UU> l1TT+4@XtAXMA>4 wU>X[u u1u> 4>w+AX$> l+-XA+UV14A>4 >PP>X[uA u+`>4 ,<50 $q GqGq.2:* 7 pJS )\2C:\Y <QA<Uq pp .2:xY y*I $q .Gq*q.2:G 7 Jppp S )2*C:)Y <QA<Uq pp .2:GYyy:sq 6M u+4@>UA MX[u uX>P`>X (T >X4> J>PU(MA$>PA>XU(4wM+`P>@>Y @X> z&P @X> B(tV(4zA "XPVAq

&&o 8iM&WP"U>hY"="U;h&WA\P";<>X >X4>P <P([uA>XUMw>T>X4M[u+zA XQ$q K Gx. zzq <3< $>P"XPVUX[u>4 @X> hXAwUX>@>P@>P 3>T>X4M[u+zA w>T>X4M+T @>4 O+A`>MA+4@ >X4>P 6X4V(4zAM+PA ,<50 $q .:q..q.2:\ 7 Jppp S .2xCG:Y <QA<Uq pp .2:.Y y.\I $q .)q...2:y 7 Jppp S )x\C:.Y<QA<Uq pp .2:EY )2EI $q Gq.\q.2:E 7 pF S .EGC:*Y <QA<Uq pp .2:GY *))I $q )Eq.q.222 7 pF S .GC2yY <QA<Uq pp .222Y *E\sq 9X> 6X4V&4zA> MX4@ ^(4'[uMA +(z @>P6`>4> @>P 3>T>X4M[u+zA ^( >PTXAA>U4 ,<50 $q .)q...2:y 7 Jppp S )x\C:.Y<QA<Uq pp .2:EY )2EY ^(P ?44+uT> w>">P`UX[u>P 6X4V&4zA> >X4>P <P([uA>XUMtw>T>X4M[u+zA +UM <>MXA^w>M>UUM[u+zA >X4>P <>APX>`M+(zM-+UA(4wI $q Gq.\q.2:E 7pF S .EGC:*Y <QA<Uq .2:GY *))I $q )Eq.q.222 7 pF S .GC2yY <QA<Uq pp .222Y *E\Y^(P hXA>Xw>4A&T>Pw>T>X4M[u+zAI ^">Xz>U4@ $q 2qGq.2:G 7 pJ S :GC:yY <QA<Uq pp.2::Y *x) _*xx]sq9X> 6X4V&4zA> >X4>P <P([uA>XUMw>T>X4M[u+zA MX4@ 4+[u @>4 J>P>X4`+P(4w>4 @>P3>T>X4M[u+zA ^( $>PA>XU>4Y $1P+(Mw>M>A^AY @+MM @X> J>P>X4`+P(4w XuP>4 3P(4@XT 3>T>X4M[u+zAM$>Pu'UA4XM u+A ,<50 $q )GqEq.2G: 7 Jppp S .E:CG*Y <QA<Uq pp.2G:Y EGxI $q .:q..q.2:\ 7 Jppp S .2xCG:Y <QA<Uq pp .2:.Y y.\I $q Gq.\q.2:E 7pF S .EGC:*Y <QA<Uq pp .2:GY *))sq 5>uUA >X4> J>P>X4`+P(4w 1@>P XMA >X4> J>P>X4t`+P(4w 4X[uA +4^(>PV>44>4 ,^< ">w>4 6X4V1TT>4M$>P">4@(4wsY M1 XMA $14@>4 4+[u `&Pw>PUX[u>T S>[uA +4^(M>A^>4@>4 ?4A>XU>4 +(M^(w>u>4 ,KK Gx*Y Gx:<3<I <50 $q )GqEq.2G: 7 Jppp S .E:CG*Y <QA<Uq pp .2G:Y EGxI $q Gq.\q.2:E 7 pFS .EGC:*Y <QA<Uq pp .2:GY *))sq 6X4> @+$14 +`">X[u>4@> J>P>X4`+P(4w XMA ^(U'MtMXw ^< `>X (4A>PM[uX>@UX[u>P <>A>XUXw(4w +4 @>P J>P"+UA(4w ,<50 $q Gq.\q.2:E 7pF S .EGC:*Y <QA<Uq pp .2:GY *))I Q[uUqt01UMAq 53 $q xq.)q.2:x 7 J .\\C:xY653 .2:yY *xGI 53 9&MMq $q .*qyq.2:E 7 Jppp .:yC:. 5Y 653 .2:EY yE*sq 9X>M>4AM-PX[uA @>T 3P(4@M+A^Y @+MM `>X w>T>X4M[u+zAUX[u>P 6X4V&4zA>>P^X>U(4w @+M>X4^>U4> hXAwUX>@ @>P 3>T>X4M[u+zA 6X4V&4zA> 4(P X4M1">XA >P^X>UAY "X> >M M>X4>4

g N ?4Tq .EE7.EG ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

.EG

Page 119: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

?4A>XU ^(P w>T>X4M[u+zAUX[u >P`P+[uA>4 j>XMA(4w `>Xw>AP+w>4 u+AY Mq ?4Tq .Eyq6X4> J>PA>XU(4w X4 @>P H>XM>Y @+MM >X4>T 3>T>X4M[u+zA>P 6X44+uT>4Y @>T +4t@>P>4 Hl 7 M->^X>UU ?z? 7 ^(w>P>[u4>A ">P@>4Y u+A @>P <50 z&P (4^(U'MMXw +4tw>M>u>4 ,<50 $q Gq.\q.2:E 7 pF S .EGC:*Y <QA<Uq pp .2:GY *))sY ">XU `>X J>Pt^X[uA +(z 6X44+uT>>P^X>U(4w +([u V>X4 Hl?`^(w w>UA>4@ w>T+[uA ">P@>4V+44 ,<50 $q Gq.\q.2:E 7 pF S .EGC:*Y <QA<Uq pp .2:GY *))Y (4A>P 0X4">XM +(z<50 $q xqEq.2:E 7 pF S :\C:yY <QA<Uq pp .2:EY :*2sq

6X4MA">XU>4 zP>Xq

#o BMi"&W;M;Y M;P"i ;A&W"hP"W";#"; _"ih7;";

AAo 0A>>YiM22";

I&WiU\PPM=% ,UMS=Y L`>PAP+w(4w $14 6X4V(4zAMm(>UU>4Y QA(H .2GGY )2*I EOR2=Y B(TbP1`U>TVP>XMZ <>MA>(>P(4w `>X p4A>P>MM>4wU>X[uU+(zY 9< .2:.Y 2\:I 'UMM=PW=@SY 6X4V&4ztA>^(P>[u4(4w `>X 5+TXUX>4(4A>P4>uT>4Y .2:xY x:GI B"1M"@8?9X> $>P@>[VA> f(A^(4wM>X4tU+w> X4 l+-XA+Uw>M>UUM[u+zA>4Y >X4 (4>`"'UAXwA>M bP1`U>T `>X @>P <>MA>(>P(4w 4+AX14+U>P(4@ X4A>P4+AX14+U>P l14^>P4>kY X4 IR=UPC(O:=R ,0PMwqsY 9>P <(4@>MzX4+4^u1z (4@ M>X4>S>[uAM-P>[u(4wY 5Q $14 H+UUXMY .2:yY *\2I G"P:Y 9X> <>T>MM(4wMwP(4@U+w> @>P 6X4V1TtT>4MA>(>PY .2::I )O432Y 6PAP+wMA>(>PUX[u> 51Uw>4 $14 J>P>X4`+P(4w>4 ^"XM[u>4 >X4>P l+t-XA+Uw>M>UUM[u+zA (4@ @>P>4 3>M>UUM[u+zA>PY << .2:2Y *:I B"QU3@8Y S>[uAM$>Pu'UA4XMM> ^"XtM[u>4 4+u>4 ?4w>u/PXw>4 XT 6PAP+wMA>(>PP>[uAY QA(AAw+PA .2:2I A@8QU>27GU=WU:Y 6u>UX[u>3&A>PMA'4@> X4 >PAP+wMA>(>PUX[u>P QX[uAY <X>U>z>U@ .2:2I A==:=4Y ?4T>PV(4w ^( <50 NPA>XU$1T .xq h'P^ .2:2 7 p S :C:y ,5S .2:2Y xExs 7 J>P@>[VA> 3>"X44+(MM[u&AA(4wY 5S.2:2Y xEEI'"33=4Q=J=4Y )\ n+uP> <50tS>[uAM-P>[u(4w ^( 3P(4@M+A^zP+w>4 @>P $>P@>[VtA>4 3>"X44+(MM[u&AA(4wY 5S .2:2Y 5S .2:2Y ).:I C=HH=4Y ?(MMAP+uU(4w @>P S>[uAM-P>t[u(4w @>P <J>Pz3 ^( 6u>w+AA>4+P`>XAM$>Pu'UA4XMM>4 +(z +4@>P> S>[uAM$>Pu'UA4XMM>Y QA`n`q.22EC2GY )yI %U3@8UP:=4Y O}-XMX>P(4w MA>(>PM-+P>4@>P Q+[u$>Pu+UAMw>MA+UA(4w>4 ^"XM[u>46UA>P4 (4@ lX4@>P4 XT 6X4V1TT>4MA>(>PP>[uAY 5P+4Vz(PA +qhq .22GI IO22S=Y QA>(>PtP>[uAUX[u> ?4>PV>44(4wMVPXA>PX>4 z&P ">[uM>UM>XAXw> 6u>w+AA>4t ?P`>XAM$>Pu'UA4XMM> (4@z&P N4A>P+P`>XAM$>Pu'UA4XMM> TXA 5+TXUX>4+4w>u/PXw>4Y 9QAS .22:Y .G\EI A==:=4Y J>PAP'w>^"XM[u>4 4+u>MA>u>4@>4 b>PM14>4Y 9QAS .22:Y .**2I ,UMS=CG"P:Y QA>(>PP>[uAY )\q ?(zUq)\.\q

<>X S>[uAMt `^"q j>XMA(4wM`>^X>u(4w>4 ^"XM[u>4 b>PM14>4 TXA wU>X[u>P p4A>P>MtM>4U+w> ,4+u>MA>u>4@> b>PM14>4s XMA @X> ?`wP>4^(4w ^"XM[u>4 6X4V&4zA>>P^X>tU(4w (4@ 6X4V&4zA>$>P">4@(4w 1zA 4X[uA >X4@>(AXw z>MAMA>UU`+PY @>44 ">w>4 @>Mp4A>P>MM>4wU>X[uU+(zM V1TTA wU>X[u>PT+v>4 @X> J>P"XPVUX[u(4w >X4>M 6X4V&4ztA>>P^X>U(4wMA+A`>MA+4@M "X> +([u >X4> Q[u>4V(4wY 64A4+uT> `^"q 3>"X44+(MtM[u&AA(4w X4 <>AP+[uAq 6X4 p4A>P>MM>4wU>X[uU+(z XMA X4M`>Mq X4 z1Uw>4@>4 l14MA>UtU+AX14>4 T/wUX[uZ7 XT J>Pu'UA4XM 4+u>P ?4w>u/PXw>P (4A>P>X4+4@>PI @X>M `>APXzzA X4M`>Mq 5+TXUX>4t

w>M>UUM[u+zA>4Y ?P`>XAM$>PAP'w> (4A>P 5+TXUX>4+4w>u/PXw>4Y M1"X> hX>AtYb+[uAtY 9+PU>u>4Mt (4@ 'u4UX[u> J>PAP'w>Y 6X4^>Uu>XA>4 Mq ?4Tq .G. `XM .G*I^(T fX>v`P+([u Mq ?4Tq *\)I

7 XT J>Pu'UA4XM l+-3>MqC3>M>UUM[u+zA>PI @+M XMA @>P bP1`U>TVP>XM @>P $>P@>[VtA>4 3>"X44+(MM[u&AA(4wY Mq ?4Tq .Gxq

H>w>4 @>P 1zA 4+[u +(v>4 4X[uA >PV>44`+P>4 N4A>PM[u>X@(4w ^"XM[u>4 6X4tV&4zA>>P^X>U(4w (4@ 6X4V&4zA>$>P">4@(4w u+A @X> SM-Pq @X> ?4z1P@>P(4w>4 +451PT (4@ p4u+UA $14 J>PAP'w>4 `>X p4A>P>MM>4wU>X[uU+(z $>PM[u'PzAq J>PU+4wA"XP@ >X4> 9XM-1MXAX14MT/wUX[uV>XA +(zwP(4@ P>[uAUX[u>P <>z(w4XM (4@ ">XA>P >X4>$>PAP+wMw>T'v> ,| A+AM'[uUX[u>s 9(P[uz&uP(4w @>P J>P>X4`+P(4wI j>XMA(4w (4@3>w>4U>XMA(4w ">P@>4 +(z ?4w>T>MM>4u>XA uX4 &`>P-P&zAI <50 $q Gqyq.22E 7 pF

1 ..2

pppq B(P>[u4(4w `>X O+A`>MA+4@M$>P"XPVUX[u(4w ?4Tq .EG7.G\ g N

.E:7.E2

.G\

Page 120: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .)\ ^Hc=:

S E2C2xY <QA<Uq pp .22GY .2EI $q .Gq)q.22: 7 pF S *\C2EY <QA<Uq pp .22:Y *x2I $q*q*q)\\x 7 F S .xC\.Y <QA<Uq pp )\\xY :)EI Mq +([u G"P:Y 9X> <>T>MM(4wMwP(4@tU+w> @>P 6X4V1TT>4MA>(>PY .2::Y *.x zzqI A==:=4" 9QAS .22:Y .**2q

''o BMi"&W;M;Yh'"h7;#"iW"UP"; '"U 0A=U>U";2"ih7;";Y"h">>h&WA\P";3P(4@M'A^UX[u ">P@>4 5+TXUX>4->PM14>4w>M>UUM[u+zA>4 +4>PV+44AY ">447 >X4 4+[u `&Pw>PUX[utP>[uAUX[u>4 3P(4@M'A^>4 P>[uAM"XPVM+T>P 3>M>UUM[u+zAMt

$>PAP+wY7 @X> 6X4P'(T(4w >X4>P i>[uA>4g 3>M>UUM[u+zA>PMA>UU(4w 4+[u @>4 ^X$XUP>[uAt

UX[u>4 J1PM[uPXzA>4 (4@7 @X> A+AM'[uUX[u> 9(P[uz&uP(4w @>P J>P>X4`+P(4w>4w>w>`>4 XMAq3P(4@ z&P >X4> `>M14@>P> L`>P-P&z(4w $14 S>[uAM$>Pu'UA4XMM>4 (4A>P 5+TXUXt>4+4w>u/PXw>4 XMA @X> ">w>4 @>M z>uU>4@>4 p4A>P>MM>4w>w>4M+A^>M 1zA 4+u>UX>tw>4@> $>P@>[VA> 6X4V1TT>4M$>P">4@(4w ,,UMS=Y QA(H .2GGY )2* _*\\]sq jX>tw>4 @X> 1qwq J1P+(MM>A^(4w>4 $1PY @+44 T&MMA> 4+[u @>4 +UUw>T>X4>43P(4@M'A^>4 +([u @>P 3>"X44 `>X @>4 >X4^>U4>4 3>M>UUM[u+zA>P4 >P^X>UA ">P@>4qhXA @>P <>wP&4@(4wY @+MM `>X 5+TXUX>4w>M>UUM[u+zA>4 V>X4 +4w>T>MM>4>P p4A>P>MtM>4w>w>4M+A^ $1PUX>wAY &`>P-P&zA @X> SM-Pq +`>P +([u @X> 3>"X44$>PA>XU(4w +(zXuP> ?4w>T>MM>4u>XA uX4 (4@ `>AP+[uA>A @X> 4X[uA i+4w>T>MM>4>4g 3>"X44t+4A>XU> +UM -PX$+A> B(">4@(4w>4 (4A>P 5+TXUX>4+4w>u/PXw>4q

<50 $q )2qyq.2G) 7 3PQ xCG.Y <QA<Uq pp .2G*Y yI $q )2q*q.2G* 7 pJ S .y:CE:Y <QA<Uq pp.2G*Y x:2I $q )2q*q.2G* 7 pJ S yECG\Y <QA<Uq pp .2G*Y Ey\I $q xqEq.2G* 7 pJ S )ECE:Y<QA<Uq pp .2G*Y :EEI $q )EqEq.2Gx 7 p S )\ECEGY <QA<Uq pp .2GxY EGEI $q .*q*q.2:\ 7 pJS y2CGEY <QA<Uq pp .2:\Y x*GI $q )xqGq.2:E 7 pJ S .\*C:*Y <QA<Uq pp .2:GY yxI $q 2q.\q)\\. 7 Jppp S GGC2:Y <QA<Uq pp )\\)Y xE\I $q .2q)q)\\2 7 pJ S :*C\EY <QA<Uq pp )\\2YG2:q

9>P <50 TXMMA @+`>X @X> ?4w>T>MM>4u>XA @>P 3>"X44$>PA>XU(4w +4 z>MA>4 3>t"X441`>PwP>4^>4Y @X> z&P 5+TXUX>4+4w>u/PXw> w>UA>4 M1UU>4 ,4+[u ?`^(w $14 O'tAXwV>XAM$>Pw&A(4wY l+-XA+U$>P^X4M(4wY 0+zA(4wM-P'TX> (4@ Q14@>P$>Pw&A(4w>4w>Tq K .y ?`Mq . fPq )sq 5&P +4w>T>MM>4 u'UA @>P <50 .y r @>M A+AM'[uUX[u>4H>PA>M @>M 3>M>UUM[u+zAM+4A>XUM `>X (4>4Aw>UAUX[u >P"1P`>4>T ?4A>XU ,<50 $q)2qyq.2G) 7 3PQ xCG.Y <QA<Uq pp .2G*Y yI +4@>PM $q 2q.\q)\\. 7 Jppp S GGC2:Y<QA<Uq pp )\\)Y xE\Y z&P l3t?4A>XUsq <>wP&4@>A "XP@ @X>M @+TXAY @+MM @X> N4A>PtM[u>X@(4w ^"XM[u>4 @>4 +(zwP(4@ @>P 3>M>UUM[u+zA>PMA>UU(4w `>P(u>4@>4 i1PXwXt4'P>4g 6X4V&4zA>4 (4@ @>4 -PX$+A>4 B(">4@(4w>4 XT H>w> >X4>P O}-XMX>P(4w^( >4AM[u>X@>4 M>X (4@ @+MM >M +(Mw>M[uU1MM>4 >PM[u>X4>Y @+MM 5P>T@> >X4>4 3>t"X44+4A>XU >Pu+UA>4Y @>P ^( >X4>P u/u>P>4 +UM .y r 9(P[uM[u4XAAMP>4@XA> z&uP>,<50 $q )xqGq.2:E 7 pJ S .\*C:*Y <QA<Uq pp .2:GY yxsq <>X >4Aw>UAUX[u>T `^"qA>XU>4Aw>UAUX[u>T 6P">P` "XP@ @X> ?4w>T>MM>4u>XA @>P 3>"X44$>PA>XU(4w 4+[u@>P (4A>P 5P>T@>4 &`UX[u>4 3>MA+UA(4w w>T>MM>4 ,<50 $q xqEq.2G* 7 pJ S)ECE:Y <QA<Uq pp .2G*Y :EEsq 9X> SM-Pq ^( z>MA>4 3>"X441`>PwP>4^>4 u+A @>P<50 @+44 z&P A}-XM[u> (4@ +A}-XM[u> MAXUU> 3>M>UUM[u+zA>P `^"q N4A>P`>A>XUXw(4tw>4 z1PAw>z&uPA ,<50 $q )2q*q.2G* 7 pJ S yECG\Y <QA<Uq pp .2G*Y Ey\I $q .xq)q.2G* 7 p S .*.CG\Y <QA<Uq pp .2G*Y *2yI $q )EqEq.2Gx 7 p S )\ECEGY <QA<Uq pp.2GxY EGEI $q .Eq.)q.2:. 7 p S .EGCG:Y <QA<Uq pp .2:)Y *:GI $q .2q)q)\\2 7 pJ S:*C\EY <QA<Uq pp )\\2Y G2:sq B( 6X4^>Uu>XA>4 @>P ?(zz+MM(4w $14 SM-Pq (4@ J>Pt"+UA(4w ^(P 3>"X44$>PA>XU(4w $wUq S .yq2 ppp . 6QAS )\\:qIP">>M;Y;AW="% 6X4> bP&z(4w @>P +4w>T>MM>4>4 3>"X44$>PA>XU(4w X4 5+TXUXt>4->PM14>4w>M>UUM[u+zA>4 XMA ^"+P wP@Mq ^(P L`>P-P&z(4w >X4>P B(P>[u4(4w >4At

g N ?4Tq .G\7.G. ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

.G.

Page 121: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

M-P>[u>4@ @>P >P`P+[uA>4 j>XMA(4w w>`1A>4I >M u+4@>UA MX[u uX>P`>X +UU>P@X4wM4(P (T @X> bP&z(4wY 1` @>P 5+TXUX>4+4w>u/PXw> 6X4V&4zA> >P^X>UA 1@>P 1` XuT6X4V&4zA> ,3>"X44> $14 +4@>P>4 5+TXUX>4+4w>u/PXw>4s ^(w>">4@>A ">P@>4 ,|6X4V1TT>4M$>P">4@(4wsq 9X> 6X4zq >X4>P 3>"X441`>PwP>4^> V+44 +UU>P@X4wM4X[uA h+vMA+` z&P @X> ?`wP>4^(4w @>P 6X4V&4zA>^(P>[u4(4w $14 @>P 6X4V&4zA>t$>P">4@(4w M>X4 ,$wUq'UMM=PW=@SY 6X4V&4zA>^(P>[u4(4w `>X 5+TXUX>4(4A>P4>utT>4Y .2:xY x:G zzqI X=J X4 ,UMS=CG"P:Y QA>(>PP>[uAY )\q ?(zUq )\.\Y K .: S4q xysq6PMA P>[uA XMA V>X4 3P(4@ >PMX[uAUX[uY @X> 6X4V&4zA>>P^X>U(4w @+$14 +`u'4wXw ^(T+[u>4Y 1` @>P 3>M>UUM[u+zAM+4A>XU >4Aw>UAUX[u 1@>P (4>4Aw>UAUX[u >P"1P`>4 "(Pt@>q Q1 +([u @>P <50 `>X @>P J>P>X4`+P(4w $14 9+PU>u>4M$>PAP'w>4Z i9>P 64AtMA>u(4wMwP(4@ >X4>P 9+PU>u>4Mz1P@>P(4wg T(MM iz&P XuP> >X4V1TT>4MA>(>PtP>[uAUX[u> H&P@Xw(4w +(v>P <>AP+[uA `U>X`>4g ,<50 $q )yq.q.2G2 7 pJ S *xCGEY<QA<Uq pp .2G2Y x*xsq 9X> (4A>PM[uX>@UX[u>4 3>"X441`>PwP>4^>4 z&P >4Aw>UAUXt[u>4 1@>P (4>4Aw>UAUX[u>4 ?4A>XUM>P">P` `>U>w>4 @X> HXUUV&PUX[uV>XA @>P 6X4tV&4zA>^(P>[u4(4w @(P[u @>4 <50q 6X4> ?4w>T>MM>4u>XAM-P&z(4w $14 3>"X44t+4A>XU>4 V+44 4(P +4u+4@ >X4>M 5P>T@$>PwU>X[uMY @uq @>M J>PwU>X[uM $14&`UX[u>4 3>"X44$>PA>XU(4wMVU+(M>U4 X4 b>PM14>4w>M>UUM[u+zA>4 >Pz1Uw>4Y +([u">44 @X>M>P h+vMA+` 4(P ">4Xw V14VP>A>P XMAq 6X4> ^+uU>4T'vXw> 0/u>4`>wP>4t^(4w @>M 3>"X44M z&P >X4^>U4> 3>M>UUM[u+zA>P XMA @+`>X $/UUXw (4w>"/u4UX[uY >MV1TTA &`UX[u>P">XM> +UU>X4 +(z @X> <>A>XUXw(4wMm(1A> +T 3>M+TAu+4@M$>PtT/w>4 +4q H>44 @+M 3>M>UUM[u+zAM$>Pu'UA4XM +4>PV+44A XMAY @+44 zUX>v>4 @>TQA-zUq 6PAP'w> X4 @>P $>P>X4`+PA>4 0/u> ^(q HXP@ >X4>T 5+TXUX>4+4w>u/PXw>4>X4 P>4AX>PUX[u>P 3>M>UUM[u+zAM+4A>XU ^(w>"+4@AY M1 `>APXzzA @X>M @>4 5XPT>4">PA,6PAP+wM">PAs (4@ XMA `>X (4>4Aw>UAUX[u>T 6P">P` @>M 3>M>UUM[u+zAM+4A>XUM +UU>4tz+UUM `>X @>P Q[u>4V(4wMA>(>PY 4X[uA +`>P `>X @>P B(P>[u4(4w $14 6X4V&4zA>4^( `>P&[VMX[uAXw>4 ,$wUq K G ?`Mq E 6P`QA3sq <>X >4Aw>UAUX[u>T 6P">P` "XP@ @>P5XPT>4 ">PA X4 @>4 ?l `>P&[VMX[uAXwAI w>M[uX>uA @X>M 4X[uAY M1 u+4@>UA >M MX[u(T >X4>4 A>XU>4Aw>UAUX[u>4 6P">P`q 9X> S>4A+`XUXA'A >X4>M N4A>P4>uT>4M XMA V>Xt4> 5P+w> @>P 6X4V&4zA>^(P>[u4(4wY M14@>P4 @>P B(">4@(4w @>P Q(`MA+4^q9>T >4AM-PX[uA +([u @X> j/M(4w X4 K G ?`Mq E 6P`QA3Z 9X> B(">4@(4w >X4>ML`>PT+v>M +4 3>"X44`>A>XUXw(4w XMA Q[u>4V(4w (4@ 4X[uA >PMA @>P M-'A>P> B(tzU(MM $14 3>"X44+4A>XU>4q

&&o <i'"UPhK"iW(>P;Uhh" M;P"i ;AW"; <;Y"W5iUY";?P`>XAM$>Pu'UA4XMM> (4A>P 6u>w+AA>4 ">P@>4 M>XA @>T NPAq @>M <J>Pz3 $q )xq.q.2E) ,. <$S )*)CE\Y <QA<Uq pp .2E)Y y\Es +([u MA>(>PP>[uAUX[u +4>PV+44Aq B(PJ>PT>X@(4w >X4>P 6X4V&4zA>$>PU+w>P(4w ,6X4V1TT>4M$>P">4@(4ws ">P@>4 `>X?P`>XAM$>Pu'UA4XMM>4 (4A>P 6u>w+AA>4 MAP>4w>P> 51PT$1PM[uPXzA>4 +UM (4A>P5P>T@>4 $>PU+4wA ,Mq +([u IO22S=Y 9QAS .22:Y .G\Esq p4M`>M14@>P> T(MM @X>0/u> @>P J>Pw&A(4w >X4@>(AXw z>MAw>U>wA ">P@>4Y @X> B+uU(4wMT1@+UXA'A>4 T&MtM>4 $>P>X4`+PA ">P@>4Y "X> MX> (4A>P 5P>T@>4 &`UX[u MX4@Y M1"X> +UU> P>[uAUX[u>451Uw>P(4w>4 w>^1w>4 ">P@>4 ,$wUq XT >X4^>U4>4 X=UPU@S= X4 A@8QU>2 FFFpqK x S4q y)\ i?4w>u/PXw>gsq p4M`>M14@>P> +4 @X> B+uU(4wMT1@+UXA'A>4 "(P@>4$1T <50 ^(4'[uMA &`>PAPX>`>4> ?4z1P@>P(4w>4 w>MA>UUAY @X> TXA @>P 5P+w> @>P->PM/4UX[u>4 6P^X>U(4w $14 6X4V&4zA>4 4X[uAM T>uP ^( A(4 u+AA>4Y M14@>P4 `>tP>XAM @X> 6X4V1TT>4M$>P">4@(4w `>AP+z>4Y $wUq X4M`>M14@>P> <50 $q )Gq..q.2:2 ,3PQ .C::Y <QA<Uq pp .22\Y .E\s ^(P fX[uA+4>PV>44(4w >X4>M 6u>w+AA>4t+P`>XAM$>Pu'UA4XMM>M `>X B+uU(4w +(z >X4 M1wq id@>Pgtl14A1q B( S>[uA u+A @+u>P@+M <J>Pz3 @X>M> SM-Pq @>M 3P1v>4 Q>4+AM ^( @>4 d@>Ptl14A>4 +UM 1zz>4MX[uAtUX[u $>Pz+MM(4wM"X@PXw >X4w>MA(zA ,<J>Pz3 $q Gq..q.22y 7 ) <$S :\)C2\Y<QA<Uq pp .22EY *xsq H>P@> @X> >X4V1TT>4MA>(>PP>[uAUX[u> fX[uA+4>PV>44(4w

1 .).

pppq B(P>[u4(4w `>X O+A`>MA+4@M$>P"XPVUX[u(4w ?4Tq .G.7.G) g N

.G)

Page 122: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .)) ^Hc=:

>X4>M 6u>w+AA>4$>Pu'UA4XMM>M +UU>X4 @+P+(z w>MA&A^AY @+MM @+M 3>u+UA +(z >X4 l14tA1 @>M ?P`>XAw>`>P>u>w+AA>4 &`>P"X>M>4 "XP@Y &`>P @+M @>P ?P`>XA4>uT>P>u>w+AtA> +([u +UU>X4 $>Pz&w>4 V+44Y M1 M>X @+M HXUUV&P$>P`1A $>PU>A^Aq Q>XAu>P MA>UUA +([u@>P <50 ^( S>[uA `>X @>P <>MAXTT(4w @>P 5P>T@&`UX[uV>XA w>4>P>UU +(z @X> 3>tM+TAu>XA @>P 1`W>VAX$>4 3>w>`>4u>XA>4 +` ,$wUq 4(P <50 $q *q*q)\\x 7 F S.)C\)Y <QA<Uq pp )\\xY G))I $wUq +([u C=HH=4Y QA`n`q .22EC2GY )ysq

##o 4Ai>"W";hK"iW(>P;Uhh" M;P"i ;AW"; <;Y"W5iUY";<>X 9+PU>u>4M$>Pu'UA4XMM>4 ^"XM[u>4 4+u>4 ?4w>u/PXw>4 XMA ^(P ?4>PV>44(4wJ1P+(MM>A^(4wY @+MM @X> J>P>X4`+P(4w>4 X4 @>P w>M>A^UX[u $1Pw>M[uPX>`>4>451PT ^(MA+4@> w>V1TT>4 MX4@ (4@ M1"1uU 3>MA+UA(4w +UM +([u 9(P[uz&uP(4w@>P J>P>X4`+P(4w @>T ^"XM[u>4 5P>T@>4 L`UX[u>4 >4AM-PX[uA ,<50 $q .xqxq.2:* 7 pJ S .2:C:\Y <QA<Uq pp .2:*Y yyy T"fI $q )\q*q.2:G 7 ppp S .2GC:*Y<QA<Uq pp .2::Y E\*I $q .\q:q.2:: 7 pJ S ))\C:xY <QA<Uq pp .2:2Y .*Gsq JwUq fX[uAt+4">4@(4wM>PU+MM <h5 $q .qGq.2:: ,<QA<Uq p .2::Y ).\s (4@ <h5 $q ..qxq.2:y,<QA<Uq p .2:yY .:\sq Q1 MX4@ ">[uM>UM>XAXw> 9+PU>u>4M$>Pu'UA4XMM> wP@Mq 4X[uA +4t^(>PV>44>4 ,<+qtH&PAAq 53 $q *\qGq.22: 7 .x l .ExC2xY 653 .22:Y .y.2Y PVPqIMq +([u X=UPU@S= X4 A@8QU>2 FFFpq K x S4q y)\ i?4w>u/PXw>gsq

""o BMi"&W;M;Y K7; K"i#"&?P"; ."/U;;AMhh&WLPPM;Y";9X> S>w>U(4w @>M K : ?`Mq * lQA3 ^(P QAbzUX[uA $14 M1wq $>P@>[VA>4 3>"X44t+(MM[u&AA(4w>4 `>P(uA +(z @>T 3>@+4V>4Y @+MM $>P@>[VA> 3>"X44+(MM[u&AA(4tw>4 >X4> J>PA>XU(4w $14 3>"X44 (4@ @+TXA 6X4V1TT>4M$>P">4@(4w @>P l+-t3>Mq @+PMA>UU>4 ,$wUq B"1M"@8 X4 5Q $14 H+UUXMY .2:yY *\2 _*.2]sq 9X> $3? MA>UUAz&P @>4 3>M>UUM[u+zA>P 6X4V&4zA> +(M l+-XA+U$>PT/w>4 XQ$q K )\ ?`Mq . fPq .Q+A^ ) `^"q fPq * @+PY M1">XA @>T 3>M>UUM[u+zA>P >X4 J>PT/w>4M$1PA>XU ^(w>t"+4@A "XP@q 9X> B(">4@(4w @>P l+-3>Mq T(MM @>T 3>M>UUM[u+zA>P 4X[uA ->PtM/4UX[u ^(zUX>v>4Y >M P>X[uA +(MY ">44 MX> @(P[u @+M 3>M>UUM[u+zAM$>Pu'UA4XM $>Pt+4U+MMA XMA (4@ @>T 3>M>UUM[u+zA>P ^(TX4@>MA TXAA>U`+P >X4>4 J1PA>XU `PX4wA,<50 $q )2q2q.2:. 7 Jppp S :CGGY <QA<Uq pp .2:)Y )x:I $q .:qGq.2:y 7 pJ S.*yC:)Y <QA<Uq pp .2:yY E*yI $q )*q.\q.2:y 7 p S )x:C:.Y <QA<Uq pp .2:EY .G:I $q)xq.q.2:2 7 Jppp S GxC:xY <QA<Uq pp .2:2Y x.2sq6X4 J>PT/w>4M$1PA>XU zUX>vA @>T 3>M>UUM[u+zA>P ^< +([u @+44 ^(Y ">44 @X>l+-3>Mq +4 >X4>4 9PXAA>4 ^+uUA (4@ @+TXA >X4> J>P-zUX[uA(4w @>M 3>M>UUM[u+ztA>PM >Pz&UUA ,<50 $q )xq.q.2:2 7 Jppp S GxC:xY <QA<Uq pp .2:2Y x.2sq H>44 @X>$3? >X4>P 4+u>MA>u>4@>4 b>PM14 >X4>M 3>M>UUM[u+zA>PM ^(zUX>vAY XMA @X>M> @>T3>M>UUM[u+zA>P ^(^(P>[u4>4 ,<50 $q )yq.\q.2E* 7 p *)yCE. QY <QA<Uq pp .2ExY.GI $q .*q2q.2EG 7 p :)CExY <QA<Uq pp .2EGY G2.I $q )q*q.2:: 7 p S .\*C:EY<QA<Uq pp .2::Y G:E T"fsq ?([u 4+[u @>P X4M1">XA w>'4@>PA>4 SM-Pq @>M <50Y"14+[u @X> $3? +([u +UM J>PT/w>4MTX4@>P(4w ,$>PuX4@>PA> J>PT/w>4MT>utP(4ws @>P l+-3>Mq +(z^(z+MM>4 XMA ,<50 $q ))q)q.2:2 7 p S xxC:yY <QA<Uq pp.2:2Y xGysY `U>X`A >M @+`>XY @+MM >M 4X[uA +(z >X4>4 B(zU(MM `>XT 3>M>UUM[u+zA>P+4V1TTAY >X4 B(zU(MM `>X @>P 4+u>MA>u>4@>4 b>PM14 P>X[uA +(M ,M1 '"33=4Q=J7=4Y 5S .2:2Y ).:I A==:=4Y 5S .2:2Y xEEsqH>44 @X> 4+u>MA>u>4@> b>PM14 +UM (4TXAA>U`+P>P 6T-z'4w>P @>P j>XMA(4w >`>4tz+UUM 3>M>UUM[u+zA>P @>P l+-3>Mq XMAY XMA ^( -P&z>4Y 1` @+M 3>M>UUM[u+zAM$>Pu'UA4XM@>P 4+u>MA>u>4@>4 b>PM14 ?4U+MM z&P @X> j>XMA(4w @>P 3>M>UUM[u+zA XMA ,<50 $q)2q2q.2:. 7 Jppp S :CGGY <QA<Uq pp .2:)Y )x:sq 6X4> w>4>P>UU> B(P>[u4(4w +(z@X> 4+u>MA>u>4@> b>PM14 "XUU )O432 ,<< .2:2Y *: _xG]s (4A>P "1uU z'UM[uUX[u>P<>P(z(4w +(z <50 $q .q.\q.2:E ,p S .)*C:yY <50CfJ .2:GY )x)s +44>uT>4I(6 ^( N4P>[uAY @>44 >X4> $3? V+44 4X[uA ^< TXA @>P `>u>PPM[u>4@>4 QA>UU(4w

g N ?4Tq .G)7.Gx ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

.G*

.Gx

Page 123: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

>X4>M 3>M>UUM[u+zA>PM `>wP&4@>A ">P@>4 (4@ @+44 @>T +4@>P>4Y 4X[uA `>u>PPtM[u>4@>4 3>M>UUM[u+zA>P +UM 4+u>MA>u>4@> b>PM14 ^(w>P>[u4>A ">P@>4q 9X>$3? XMA MA>AM @>TW>4Xw>4 3>M>UUM[u+zA>P ^(^(P>[u4>4Y @>MM>4 3>M>UUM[u+zAM$>Ptu'UA4XM +UM (PM'[uUX[u z&P @X> ?44+uT> >X4>P $3? +4w>M>u>4 "XP@q

6X4MA">XU>4 zP>Xq

Zn 8"#"MPM;Y #"h .LP"ihPA;#h \Li #U" 1U;?L;\P"*Mi"&W;M;Y '"U 1W"YAPP";

I&WiU\PPM=% /OP &R"=4Y 9+M 3U>X[u`>P>[uAXw(4wMw>M>A^ (4@ M>X4> ?(M"XPV(4w>4 XT 6X4tV1TT>4t (4@ 6P`M[u+zAMA>(>PP>[uA `XM ^(T p4VP+zAAP>A>4 @>M Q-UXAAX4w$>Pz+uP>4MY 9<.2y:Y xEEI %4=33R=4Y 9+M 3U>X[u`>P>[uAXw(4wMw>M>A^ (4@ M>X4> MA>(>PUX[u>4 ?(M"XPV(4tw>4Y 9< .2y:Y EExI #P>=43Y 9X> B(w>"X44w>T>X4M[u+zA X4 u+zA(4wMt (4@ MA>(>PP>[uAUX[u>PQX[uAY 5S .2y:Y )xyI I"MMY 9>P 6X4zU(v @>M 3&A>PMA+4@M @>P B(w>"X44w>T>X4M[u+zA +(z@X> <>MA>(>P(4wY QA`n`q .2yGCy:Y ))*I F=9Q=4Y 6u>w+AA>4`>MA>(>P(4w (4@ 6u>w&A>PtP>[uA `>X +(z 6P">P`MA'AXwV>XA `>P(u>4@>4 6X4V&4zA>4Y 9QAS .2y:Y )x.I ("P:=4O.Y B(T3(A+[uA>4 @>M <50 $1T .:q)q.2y2 Jp 9 .Cy: Q QAH .2y2 fPq ))*Y QA(H .2y2Y E)*IA@8"P>"RUSCD328=R>=4Y 9X> 6u>w+AA>4`>MA>(>P(4w `>X 3&A>Pt (4@ 6PP(4w>4M[u+zAMtw>T>X4M[u+zAY << .2E\Y *).I Y4U=:=4Y NPA>XUM+4T>PV(4w <50 NPAq p G2CE. $q .yqyq.2E) 7?(zA>XU(4w @>P 6X4V&4zA> `>X 6PP(4w>4M[u+zA>4 @>P 6u>w+AA>4Y << .2E)Y :E:I XO;;Q"PPYNPA>XUM`>M-P>[u(4w <50 NPAq p G2CE. N $q .yqyq.2E) B(P 5P+w> @>P B(P>[u4(4w $14 6X4tV&4zA>4 +(M >X4>P TXA hXAA>U4 @>M 3>M+TAw(A>M >P"1P`>4>4 <>A>XUXw(4w +4 >X4>P b>PM14>4tw>M>UUM[u+zAY `>X @>P u+4@>UMP>[uAUX[u 4(P >X4>P @>P 6u>w+AA>4 3>M>UUM[u+zA>P XMAq 5S .2E)Yx\:I AM"8PY <>A>XUXw(4w +4 >X4>P b>PM14>4w>M>UUM[u+zA `>X J>P>X4`+P(4w >X4>M >u>UX[u>43&A>PMA+4@MY 5S .2E)Y x..I Y"P9Q0RR=4Y 9X> B(P>[u4(4w @>P 6X4V&4zA> >X4>M 3>M>UUtM[u+zA>Pt6u>w+AA>4 `>X 3&A>Pw>T>X4M[u+zA X4 @>P S>[uAM-P>[u(4w @>M <50Y 5S .2E*Y ..xIGL A@8QU>2Y ?P`>XAM$>PAP'w> (4@ b+[uA$>PAP'w> ^"XM[u>4 6u>w+AA>4 `>X 3&A>Pw>T>X4tM[u+zA XT 6X4V1TT>4t (4@ 3>">P`>MA>(>PP>[uAY 9< .2ExY x))I )U4S8ORHY 9+M >u>UX[u>3&A>PP>[uA X4 @>P >PAP+wMA>(>PUX[u> S>[uAM-P>[u(4w @>M <50Y 9QAB .2EGY *EyI !U@82=R7Q"PPY 9X> HXPV(4w>4 @>P 3&A>Pw>T>X4M[u+zA +(z @X> >X4V1TT>4MA>(>PUX[u> <>u+4@U(4w@>P 6X4V&4zA> +(M 3>">P`>`>APX>`Y @X> >X4>T 6u>w+AA>4 +(M >X4>P <>A>XUXw(4w +4 >X4>Pb>PM14>4w>M>UUM[u+zA ^(zUX>v>4Y 9QAS .2EGY y22I E"S=Y 6X4V1TT>4MA>(>PUX[u> ?(M"XPtV(4w>4 @>P 3&A>Pw>T>X4M[u+zA ^"XM[u>4 6u>w+AA>4Y << .2EGY .)*EI !=RU-CIO4PY ?4>PtV>44(4w $14 6u>w+AA>4t?P`>XAM$>PAP'w>4 `>X 3&A>Pw>T>X4M[u+zAY 9QAB .2E2Y .:*I !U@872=RQ"PPY 6X4V1TT>4MA>(>PUX[u> ?(M"XPV(4w>4 X4 ?4M>u(4w >X4>M 3>">P`>`>APX>`M>X4>M 6u>w+AA>4 `>X J>P>X4`+P(4w (4@ ?(M>X4+4@>PM>A^(4w @>P 3&A>Pw>T>X4M[u+zAY 9QAS.2G*Y )\xI XUR>Y 6X4V1TT>4MA>(>PUX[u>P (4@ >u>UX[u>P 3&A>PMA+4@Y << .2G*Y .)\xI%U=2RQ"U=4Y 6X4V&4zA> +(M 3>">P`>`>APX>` `>X 3&A>Pw>T>X4M[u+zA>4 $14 6u>w+AA>4Y <<.2GyY G:*I I40:=4Y 6X4zU(v @>P S>[uAM"XPV(4w>4 @>M 3>M+TAw(AM @>P 3&A>Pw>T>X4M[u+zA+(z >X4> MA>(>PUX[u> ?4>PV>44(4w $14 6u>w+AA>4+P`>XAM$>Pu'UA4XMM>4Y 9< .2GyY ).2EII40:=4Y 3>"X44> +(M ?4A>XU>4 +4 >X4>P b>PM14>4w>M>UUM[u+zAY +4 @>P 4(P >X4>P @>P X4 3&tA>Pw>T>X4M[u+zA U>`>4@>4 6u>w+AA>4 `>A>XUXwA XMAY << .2GyY .yG*I I40:=4Y QA>(>PUX[u> 51Utw>4 >u>UX[u>P 3&A>PP>[uAMw>MA+UA(4w>4Y h&4[u>4 .2G:I X"RQW14:=4CD22OY 5+TXUX>4t(4A>P4>uT>4Y )q ?(zUqY <X>U>z>U@ .2G2I %4=P3=@SY ?4T>PV(4w ^( <50 $q .\q*q.2:\ 7 pJS y*CGEY 6u>zP+( 4X[uA hXA(4A>P4>uT>PX4 AP1A^ 3&A>Pw>T>X4M[u+zAY 5S .2:\Y y).I ,8O7Q"Y QA>(>P-P1`U>T> `>X ?(zu>`(4w @>P 3&A>Pw>T>X4M[u+zAY 9QAS .2:\Y )G2I !=R>8"13=PYQA>(>PUX[u> bP1`U>T> XT <>P>X[u @>M 6u>t (4@ 3&A>PP>[uAMY p4zq .2:.Y 2GI %O=8R=42CA2184Q"PPY QA>(>Pz1Uw>4 `>X ?(zU/M(4w @>P 3&A>Pt (4@ B(w>"X44w>T>X4M[u+zAY *q ?(zUqY0>P4>C<>PUX4 .2:.I 'URR=Q=4Y 9X> QA>(>Pz1Uw>4 $14 J>P>X4`+P(4w>4 &`>P bPX$+AwP(4@tMA&[V> +4U'vUX[u @>P Q[u>X@(4wY 9< .2:)Y E.xI C"13Y 6X4V1TT>4MA>(>PUX[u> <>u+4@U(4w@>P (4>4Aw>UAUX[u>4 L`>PU+MM(4w $14 HXPAM[u+zAMw&A>P4 ^"XM[u>4 6u>w+AA>4Y 5S .2:*Y ):IB1R"P>C,U=Q"PPY J>PM1Pw(4wM+(MwU>X[u (4@ MA>(>PUX[u> 51Uw>4 @>P 6u>M[u>X@(4wY)q ?(zUqY h&4[u>4 .2:yI ,U=>2S=Y BX4M>4 z&P >X4 9+PU>u>4 ^(P OXUw(4w >X4>P B(w>"X44t+(MwU>X[uMM[u(U@ +UM <>APX>`M+(Mw+`>4Y 5S .2:yY E*.I F=UP@S=Y 3&A>PMA+4@M$>P>X4`+P(4tw>4 +(M >X4V1TT>4MA>(>PUX[u>P (4@ >P`M[u+zAMA>(>PUX[u>P QX[uAY 9QAS .2:EY .*yI (O33Y6u>$>PAP'w> X4 MA>(>PUX[u>P QX[uAY 9< .2::Y .\:xI BO33Y 6PAP+wMA>(>PUX[u> H>PA(4w @>PS>[uAM`>^X>u(4w>4 ^"XM[u>4 6u>w+AA>4 (4@ M14MAXw>4 4+u>4 ?4w>u/PXw>4Y SHb Q3 yq)Y

1 .)*

pppq B(P>[u4(4w `>X O+A`>MA+4@M$>P"XPVUX[u(4w ?4Tq .Gx7.G2 g N

.Gy7.G2

Page 124: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .)x ^Hc=:

.G\* ,n(UX .2:2sI A@8QU>27GU=WU:Y 6u>UX[u> 3&A>PMA'4@> X4 >PAP+wMA>(>PUX[u>P QX[uAY <X>U>tz>U@ .2:2I A@8QU>27GU=WU:Y 3P>4^`>P>X[u> $14 6X4V(4zAMm(+UXzXV+AX14Y 6X4V(4zAM^(P>[ut4(4wY N4A>P4>uT>Pt (4@ hXA(4A>P4>uT>P`>wPXzzY +(Mw>U1A>A +T <>XM-X>U @>P >u>UX[u>43&A>Pw>T>X4M[u+zAY QA(H .2:2Y ..\I !4OQQY l1PP>VA(P @>M iz+UM[u>4g 3&A>PMA+4@>M 7TXA S&[V"XPV(4w{Y 9QAS .22\Y .\EI )UR3>O4;=4Y 9X> S>[uAM-P>[u(4w @>M <(4@>MzX4+4^tu1zM ^(T 5P>T@$>PwU>X[u `>X 6u>w+AA>4+P`>XAM$>PAP'w>4 t >X4 41PTM(`MAXA(X>P>4@>M l14twU1T>P+AY QA(H .22GY y. ,E*ysq

Ao 1W">U&W"h .LP"ii"&WP9+M <&Pw>PUX[u> 3>M>A^`([u P>w>UA @X> w&A>PP>[uAUX[u>4 J>Pu'UA4XMM> (4A>P 6u>tw+AA>4 XT S+uT>4 @>M w>M>A^UX[u>4 3&A>PMA+4@>M ,KK .*E*7.*2\ <3<sY &`>PtU'MMA >M @>4 6u>w+AA>4 +`>P X4 `>MAXTTA>4 3P>4^>4Y @(P[u 6u>$>PAP+w @>4 w>tM>A^UX[u>4 3&A>PMA+4@ +`^("+4@>U4 1@>P >X4>4 +4@>P>4 3&A>PMA+4@ ^($>P>X4`+P>4 ,KK .*E* ?`Mq .Y .x\:7.y.: <3<sq 9X> HXPV(4w>4 @>M w>M>A^UX[u>41@>P $>PAP+wUX[u>4 >u>UX[u>4 3&A>PP>[uAM MX4@ A>XUM M[u(U@P>[uAUX[u>P ,^< 51P@>tP(4w +(z B(w>"X44+(MwU>X[uY K .*G: <3<sY A>XUM @X4wUX[u>P ?PA ,`>Mq 3>M+TAw(A`>X 3&A>Pw>T>X4M[u+zAY KK .x.EY .x.2 <3<sq1W"K"iPiAY%! FG$;+=d;H6T !mc /Rm-mdKd>Tc V+44 $>P>X4`+PA ">P@>4Y u+A +`>P 4(P M[u(U@P>[uAtUX[u> HXPV(4wY @uq @X> 6u>w+AA>4 u+`>4 >X4+4@>P M1 ^( MA>UU>4Y "X> MX> MA>u>4"&P@>4Y ">44 @>P 6u>$>PAP+w +4 @>T zP&u>P>4 O+w w>M[uU1MM>4 "1P@>4 "'P>q9X> J>P>X4`+P(4w @>P S&[V"XPV(4w '4@>PA @+u>P 4X[uAM T>uP +4 @>T `>P>XAM >Ptz1UwA>4 B(zU(MM $14 6X4V&4zA>4 ,<50 $q .)qGq.2E* 7 Jp *x2CE)Y QASl 6QA3K .y S4q x)ysI $wUq +`>P <50 $q ):qEq.2:2 7 pp S :)C:E ,<QA<Uq pp .2:2Y :2Gs ^(PP&[V"XPV>4@>4 J>P>X4`+P(4w >X4>P B(w>"X44w>T>X4M[u+zAY @X> >P`MAUq +4>PV+44A"XP@q 9X> 64AM[uq U'MMA MX[u (6 4X[uA +(z @+M 6PAP+wMA>(>PP>[uA &`>PAP+w>4Y ">XU@>P MAUq T+vw>`UX[u> Q+[u$>Pu+UA 4X[uA P&[V"XPV>4@ w>'4@>PA ">P@>4 V+44 ,@X>MwXUA wP@Mq +([u z&P @+M 6P`QA3Z XT NPA>XUMz+UU "+P +`>P ?4V4&-z(4wM-(4VA z&P@X> >P`MAUq <>P>[u4(4w @>M H>PAM @>M B(w>"X44M @+M BX$XUP>[uAI >`>4M1 !4OQQY9QAS .22\Y .\Esq! .3d8 !mc /Rm-mdKd>Tc# 9X> ?`"+4@U(4w @>M w>M>A^UX[u>4 3&A>PMA+4@M (4@ @X>J>P>X4`+P(4w >X4>M +4@>P>4 +UM @>M w>M>A^UX[u>4 3&A>PMA+4@M `>@&Pz>4 @>P w>tPX[uAUX[u>4 1@>P 41A+PX>UU>4 <>(PV(4@(4w ,K .x.\ <3<sq 6X4 1u4> <>+[uA(4w@>P 51PT w>M[uU1MM>4>P 6u>$>PAP+w XMA 4X[uAXw ,K .)y <3<sq

d` @>P h+4w>U @>P <>(PV(4@(4w @>P MA>(>PUX[u>4 ?4>PV>44(4w MA>AM >4Aw>w>4MA>uA1@>P @X> J>P>X4`+P(4w 4+[u K x. ?d X4M1">XA (4@ M1 U+4w> +4^(>PV>44>4 XMAY +UM @X>6u>w+AA>4 @+M "XPAM[u+zAUX[u> 6Pw>`4XM @>P J>P>X4`+P(4w >X4AP>A>4 (4@ `>MA>u>4 U+MtM>4Y XMA ^">Xz>Uu+zAq H1uU +`>P "XP@ T+4 +4 @>4 f+[u">XM @>P J>P>X4`+P(4w MAP>4w>?4z1P@>P(4w>4 MA>UU>4 T&MM>4I >M T&MM>4 NTMA'4@> @+Pw>A+4 ">P@>4Y +(M @>4>4 MX[u1`W>VAX$ @+M J1PUX>w>4 (4@ @X> 9(P[uz&uP(4w >X4>MY ">44 +([u z1PT(4w&UAXw>4Y 6u>t$>PAP+wM >Pw>`>4q

! /=6Kd>TH6T =8 ,GKmddm$RKcdmT=cKmd XMA 4X[uA J1P+(MM>A^(4w z&P @X> 3&UAXwV>XA @>M6u>$>PAP+wM ,)41>=4Q0RR=4 X4 C"R"P>2Y <3<Y G.q ?(zUq )\.)Y K .x.) <3<S4q .sq! E36cK=Tm Amdm=6%>dH6Tm6 (4A>P 6u>w+AA>4 X4 $>PT/w>4MP>[uAUX[u>4 ?4w>U>w>4tu>XA>4 MX4@ $1T 6u>$>PAP+w ^( (4A>PM[u>X@>4Y ^< J>PM1Pw(4wM+(MwU>X[uY J>PtT/w>4M$>P"+UA(4wY Mq +([u ?4Tq .:EqBMY"/U;;Y"="U;h&WA\P XMA w>Tq KK .*E*7.*2\ <3< w>M>A^UX[u>P 3&A>PMA+4@q9>P ?(M@P([V B(w>"X44w>T>X4M[u+zA XMA >A"+M XPP>z&uP>4@I "'uP>4@ @>M 3&A>PtMA+4@M `U>X`>4 4X[uA 4(P @+M J>PT/w>4 @>M h+44>M (4@ @+M J>PT/w>4 @>P5P+(Y @+M ^(P B>XA @>P 6u>M[uUX>v(4w 1@>P @>M p4VP+zAAP>A>4M @>M 3&A>PMA+4@M$1Pu+4@>4 "+PY w>AP>44AI +([u @+MY "+M >X4 6u>w+AA> 4+[u @>P 6u>M[uUX>v(4w >Pt

g N ?4Tq .:\ ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

.:\

Page 125: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

"XP`AY z'UUA +UU>X4 X4 @+M J>PT/w>4 @>M `>AP>zz>4@>4 6u>w+AA>4 ,K .*E* ?`Mq )<3<sq ?([u @X> J>P"+UA(4w (4@ J>Pz&w(4w &`>P M>X4 J>PT/w>4 MA>uA W>@>T6u>w+AA>4 +UU>X4 ^( ,K .*E* <3<I ?(M4+uT>4Z S>[uAMw>M[u'zA> &`>P @+M J>PtT/w>4 XT 3+4^>4Y K .*Ey <3<Y (4@ &`>P @>4 >u>UX[u>4 0+(MP+AY K .*E2 <3<sqn>@>P 6u>w+AA> `>^X>uA "X> `>X @>P 3&A>PAP>44(4w @X> f(A^(4w>4 M>X4>M J>PtT/w>4M M>U`MAY +([u ">44 >P M>X4>T 6u>-+PA4>P @X> J>P"+UA(4w M>X4>M J>PtT/w>4M &`>PAP+w>4 u+Aq <>X <>>4@Xw(4w @>M 3&A>PMA+4@M XMA W>@1[u @>P "'uP>4@@>P 6u> >P^X>UA> B(w>"X44 (4A>P @>4 6u>w+AA>4 +(M^(wU>X[u>4q 9>P ?(MwU>X[uMt+4M-P([u XMA P>[u4>PXM[u ^( >PTXAA>U4Y ">44 @X> 6u> w>M[uX>@>4Y +(zw>u1`>41@>P z&P 4X[uAXw >PVU'PA "XP@Y ">44 @X> 6u>w+AA>4 @(P[u 6u>$>PAP+w >X4>4 +4@>tP>4 3&A>PMA+4@ +UM @>4W>4Xw>4 @>P B(w>"X44w>T>X4M[u+zA $>P>X4`+P>4 1@>P">44 >X4 6u>w+AA> ^(T $1P^>XAXw>4 ?(MwU>X[u @>M B(w>"X44M ,^">[VM QX[u>P(4w@>M ?(MwU>X[uM+4M-P([uMs @>M +4@>P>4 6u>w+AA>4 $>P(PA>XUA "XP@q JwUq KK .*G) zzq<3<q <>X O1@ >X4>M 6u>w+AA>4 "XP@ @>P ?(MwU>X[uM+4M-P([u 4X[uA P>[u4>PXM[u>PTXAA>UAY M14@>P4 @+@(P[u +`w>w1UA>4Y @+MM @>P w>M>A^UX[u> 6P`A>XU @>M &`>PtU>`>4@>4 6u>w+AA>4 MX[u (T .Cx @>P 6P`M[u+zA >Pu/uA ,K .*G. <3<sI 1` @>PJ>PMA1P`>4> "XPVUX[u >X4>4 +(MwU>X[uM-zUX[uAXw>4 B(w>"X44 `>M+vY XMA @+`>X (4t>Pu>`UX[uq f(P ">44 @>P &`>PU>`>4@> 6u>w+AA> ">@>P 6P`> "XP@ 41[u >X4 J>PtT'[uA4XM >Pu'UAY @uq 4X[uA ^(T 6P`>4 1@>P J>PT'[uA4XM4>uT>P >X4w>M>A^A "1Pt@>4 XMA 1@>P @X> 6P`M[u+zA +(MM[uU'wAY V+44 >P >X4>4 ?(MwU>X[u @>M A+AM'[uUX[uB(w>"X44M $>PU+4w>4 ,K .*G. ?`Mq ) <3<sq.LP"iPi";;M;Y APXAA >X4Z7 ">44 @X> 6u>w+AA>4 @>4 w>M>A^UX[u>4 3&A>PMA+4@ 1u4> >X4> +4@>P> S>w>U(4w

+(MM[uUX>v>4 1@>P +(zu>`>4 1@>P @>4 ?(MwU>X[u @>M B(w>"X44M +(MM[uUX>v>4,Qq .x.x <3<sI

7 ">44 @X> 6u>w+AA>4 @>4 J>PM1Pw(4wM+(MwU>X[u +(MM[uUX>v>4 ,KK .x\:Y .x.x<3<I (N V+44 +`>P AP1A^@>T @>P w>M>A^UX[u> 3&A>PMA+4@ `>X`>u+UA>4 ">P@>4I$wUq )41>=4Q0RR=4 X4 C"R"P>2Y <3<Y G.q ?(zUq )\.)Y K .x.x <3< S4q .T"fsI

7 ">44 @X> 6u>w+AA>4 >X4> >u>$>PAP+wUX[u $>P>X4`+PA> 3&A>Pw>T>X4M[u+zA +(ztu>`>4Y 1u4> >X4>4 +4@>P>4 3&A>PMA+4@ ^( $>P>X4`+P>4 ,K .x.x <3<sI

7 ">44 @(P[u P>[uAMVP'zAXw>M NPAq +(z $1P^>XAXw>4 ?(MwU>X[u @>M B(w>"X44M >PtV+44A "XP@ ,K .*:: <3<sI

7 ">44 @X> 6u>w+AA>4 @(P[u 6u>$>PAP+w 3&A>PAP>44(4w $>P>X4`+P>4 ,K .x\:<3<sq

<>X @>P 3&A>PAP>44(4w MA>u>4 MX[u @X> 6u>w+AA>4 X4 $>PT/w>4MP>[uAUX[u>P <>^X>tu(4w "X> N4$>Pu>XP+A>A> w>w>4&`>P ,)41>=4Q0RR=4 X4 C"R"P>2Y <3<Y G.q ?(zUq)\.)Y 3P(4@^q J1P K .x.x <3< S4q .sq HX> `>X @>P B(w>"X44w>T>X4M[u+zA `>tMA>uA OP>44(4w @>P J>PT/w>4 (4@ @>P 6X4V&4zA> @>P 6u>w+AA>4q 6M >Pz1UwA +`>PV>X4 B(w>"X44+(MwU>X[uq.LP"iY"="U;h&WA\P V+44 +4MA>UU> @>M w>M>A^UX[u>4 3&A>PMA+4@M @>P B(w>"X44tw>T>X4M[u+zA (4@ +4MA>UU> >X4>P $>P>X4`+PA>4 3&A>PAP>44(4w @(P[u 6u>$>PAP+w$>P>X4`+PA ">P@>4 ,KK .x.y7.x:) <3<sq 9+M >X4w>`P+[uA> (4@ M-'A>P >P"1P`>t4> J>PT/w>4 @>P 6u>w+AA>4 "XP@ w>T>X4M[u+zAUX[u>M J>PT/w>4 ,3>M+TAw(AYKK .x.EY .x.2 <3<sY ">U[u>M T+4w>UM >X4>P +4@>P>4 J>P>X4`+P(4w @(P[u `>X@>6u>w+AA>4 w>T>X4M[u+zAUX[u $>P"+UA>A "XP@ ,K .x). <3<sq 9X> 3&A>Pw>T>X4tM[u+zA XMA uX4MX[uAUX[u @>M 3>M+TAw(A>M >X4> 3>M+TAu+4@Mw>T>X4M[u+zAq <>X <>t>4@Xw(4w @>P 3&A>Pw>T>X4M[u+zA w>`&uPA @>P L`>PM[u(MMY @>P 4+[u <>PX[uAXw(4w@>P 3>M+TAw(AM$>P`X4@UX[uV>XA>4 $>P`U>X`AY @>4 6u>w+AA>4 ^( wU>X[u>4 O>XU>4,K .xGE <3<I &`>P 6u>M[u>X@(4w Mq K .xG: <3<sq f>`>4 @>T 3>M+TAw(A V/4t

1 .)y

pppq B(P>[u4(4w `>X O+A`>MA+4@M$>P"XPVUX[u(4w ?4Tq .:\ g N

Page 126: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .)E ^Hc=:

4>4 $X>P ">XA>P> J>PT/w>4MT+MM>4 `>MA>u>4Y 4'TUX[u Q14@>Pw(A (4@ J1Pt`>u+UAMw(A W>@>M 6u>w+AA>4q Q14@>Pw(A MX4@ +UU> 3>w>4MA'4@>Y @X> 4X[uA @(P[uS>[uAMw>M[u'zA &`>PAP+w>4 ">P@>4 V/44>4 ,K .x.G ?`Mq ) <3<sq n>@>P 6u>w+AA>XMA 6Xw>4A&T>P M>X4>M Q14@>Pw(AM (4@ M>X4>M J1P`>u+UAMw(AMq 9X> f(A^(4w>4@>M Q14@>Pw(AM z+UU>4 @>T 3>M+TAw(A ^( ,K .x.G ?`Mq * Q+A^ ) <3<sY 4X[uA @+tw>w>4 @X> f(A^(4w>4 @>M J1P`>u+UAMw(AM ,K .x.: ?`Mq * Q+A^ ) <3<sq07iPY"h"P*P" .LP"iY"="U;h&WA\P% 9X> 6u>w+AA>4 V/44>4 $>P>X4`+P>4Y @+MM @X>3&A>Pw>T>X4M[u+zA 4+[u @>T O1@> >X4>M 6u>w+AA>4 ^"XM[u>4 @>T &`>PU>`>4t@>4 6u>w+AA>4 (4@ @>4 w>T>X4M[u+zAUX[u>4 ?`V/TTUX4w>4 z1PAw>M>A^A "XP@,K .x:* ?`Mq . <3<sq ?([u @X> z1PAw>M>A^A> 3&A>Pw>T>X4M[u+zA XMA uX4MX[uAUX[u@>M 3>M+TAw(A>M >X4> 3>M+TAu+4@Mw>T>X4M[u+zAq

'o 8"#"MPM;Y #"i "U;*">;"; .LP"ihP(;#" \Li #U" BMi"&W;M;Y K7; 1U;V?L;\P";

AAo bUPP">'Ai" 8"#"MPM;Y #"h .LP"ii"&WPh9+M >u>UX[u> 3&A>PP>[uA u+A V>X4> (4TXAA>U`+P>4 ?(M"XPV(4w>4 +(z @X> B(P>[ut4(4w $14 6X4V&4zA>4 X4M1z>P4Y +UM >M MX[u @+P+(z `>M[uP'4VAY $>PT/w>4MP>[uAtUX[u> <>^X>u(4w>4 ^"XM[u>4 @>4 6u>w+AA>4 ^( P>w>U4q 6M "XPVA MX[u +`>P TXAA>Ut`+P +(z @X> B(P>[u4(4w $14 6X4V&4zA>4 +(MY M1">XA @X> B(P>[u4(4w $146X4V&4zA>4 @(P[u @X> f(A^(4w $14 J>PT/w>4 >Pz1UwA ,Mq ?4Tq .)ysY @X> 6u>w+AtA>4 +(zwP(4@ @>P ^X$XUP>[uAUX[u>4 3&A>PMA+4@MP>w>U(4w @X> 9XM-1MXAX14MT/wUX[utV>XA &`>P @X> j>XMA(4wMMA>UU(4w >Pu+UA>4 ,Mq ?4Tq .*\s (4@ @X> ^( 6X4V&4zA>4z&uP>4@> j>XMA(4w `>"XPV>4 ,Mq ?4Tq .)ysq B(P <>@>(A(4w @>P J>PT/w>4Mt^(P>[u4(4w z&P @X> 6X4V&4zA>^(P>[u4(4w Mq ?4Tq .x)q9>P ?`M[uU(MM >X4>M 6u>$>PAP+wM (4@ M>X4> ?(zu>`(4w `XU@>4 V>X4>4 hXMMt`P+([u XQ@q K x) ?dY M1">XA @+@(P[u @X> ->PM/4UX[u> B(P>[u4(4w $14 6X4V&4ztA>4 `>>X4zU(MMA "XP@Y (6 +([u V>X4> >MAUq (4`>+[uAUX[u> J>Pz&w(4w &`>P 6X4V&4ztA> >X4>M 6u>w+AA>4Y M14@>P4 >X4> ^( `>P&[VMX[uAXw>4@> =4@>P(4w @>P9XM-1MXAX14M`>z(w4XM &`>P @X> @>P 6X4V&4zA>>P^X>U(4w ^(wP(4@>UX>w>4@> j>XMtA(4wM`>^X>u(4w ,Mq @+^( +UUwq ?4Tq .*\sY @+u>P (6 +([u V>X4> J>P>X4`+P(4w XQ@qK .) fPq ) ,Mq @+^( +UUwq K .) ?4Tq .\*sq 9X> 5P+w> u+A `>X @>4 3&A>PMA'4@>4 TXAw>T>X4M[u+zAUX[u>T J>PT/w>4 @>P 6u>w+AA>4 <>@>(A(4wq 6M w>uA @+u>P 4X[uA+4Y >X4>4 6u>$>PAP+w +(zwP(4@ "XPAM[u+zAUX[u>P <>AP+[uA(4w +UM 4X[uA $1Pu+4@>4^( `>u+4@>U4 ,Mq @+^( @X> ^(T 6P`QA3 >Pw+4w>4> S>[uAM-P>[u(4wY <50 $q .)qyq.22* 7 pp S *GC:2Y <QA<Uq pp .22*Y G*2I $q .)qGq)\\y 7 pp S )2C\)Y <QA<Uq pp)\\yY :x*sq

''o BMi"&W;M;Y K7; 1U;?L;\P"; '"U BMY"/U;;Y"="U;h&WA\P<>XT 3&A>PMA+4@ @>P B(w>"X44w>T>X4M[u+zA ,@uq 3&A>PAP>44(4w TXA B(w>t"X44+(MwU>X[u `>X <>>4@Xw(4w @>M 3&A>PMA+4@Ms MX4@ "X> `>X @>P 3&A>PAP>44(4wW>@>T 6u>w+AA>4 @X> $14 XuT `>^1w>4>4 6X4V&4zA> ^(^(P>[u4>4I @X> <>M[uP'4tV(4w>4 X4 @>P J>Pz&w(4wMT+[uA 4+[u KK .*Ex7.*G\ <3< "XPV>4 MX[u >MAUq 4X[uA+(Mq4"i BMY"/U;;AMhY>"U&W u+A >MAUq V>X4> (4TXAA>U`+P>4 51Uw>4q <>X O1@ >X4>M6u>w+AA>4 "XPVA >P MX[u 4(P >P`P>[uAUX[u +(M ,K .*G. <3<sq <>X B(w>"X44+(MtwU>X[u (4A>P j>`>4@>4 M-X>UA MX[u @X> 64AMA>u(4w @>P ?(MwU>X[uMz1P@>P(4w @>M>X4>4 6u>w+AA>4 w>w>4 @>4 +4@>P>4 ,K .*G: <3<s (4@ XuP> OXUw(4w X4 3>U@ X4@>P J>PT/w>4MM-u'P> +` ,wU? /OP &R"=4Y 9< .2y:Y xEE _xEG]I %4=33R=4Y 9<.2y:Y EExI )U4S8ORHY 9QAB .2EGY *EEsq ?(MwU>X[uMz1P@>P(4w (4@ ?(MwU>X[uMtM[u(U@ w>u/P>4 ^(T bJ ,wU? d59 h&4MA>P $q .xq.\q.2E2Y << .2G\Y EG | p4zq

g N ?4Tq .:\7.:) ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

.:.

.:)

Page 127: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

.2G\Y .*)sY +([u ">44 @>P ?(MwU>X[u +(MM[uUX>vUX[u @(P[u `>APX>`UX[u>4 B(w>t"X44 @>P 6u>w+AA>4 >4AMA+4@>4 XMA 1@>P +(MM[uUX>vUX[u +(M `>APX>`UX[u>4 hXAA>U4w>U>XMA>A "XP@ ,wU? I"MMY QA`n`q .2yGCy:Y )*Esq 9X> 64A4+uT> $14 3>U@TXAA>U4^(P OXUw(4w @>P ?(MwU>X[uMM[u(U@ z&uPA 4X[uA ^(P ?(z@>[V(4w @>P MAXUU>4 S>M>Pt$>4 @>M <>APX>`Mq 9X> 64A4+uT> >X4>M H3 ^">[VM J>P'(v>P(4w +4 >X4>4 9PXAtA>4Y (T hXAA>U ^( `>M[u+zz>4Y 1@>P ^">[VM L`>PAP+w(4w +4 @>4 +4@>P>4 6u>w+AtA>4 >Pz1UwA +`>P ^(T O>XU">PA ,K E ?`Mq . fPq xs (4@ z&uPA wwzq ^(P ?(z@>[V(4w>X4>P MAXUU>4 S>M>P$>q L`>PAP'wA @>P +(MwU>X[uM-zUX[uAXw> 6u>w+AA> ^(P OXUw(4w @>P?(MwU>X[uMM[u(U@ >X4 H3 +4 @>4 +4@>P>4 6u>w+AA>4 ,+(zwP(4@ J>P>X4`+P(4w1@>P +(z ?41P@4(4w @>M J1PT(4@M[u+zAMw>PX[uAM w>Tq K .*:* <3<sY M1 UX>wA@+PX4 (6 >X4> J>P'(v>P(4w @>M H3 `>X @>T >X4>4 (4@ >X4> ?4M[u+zz(4w @>MH3 `>X @>T +4@>P>4 6u>w+AA>4 TXA @>4 4+[u +UUw>T>X4>4 >MAUq S>w>U4 X4 >X4>TM1U[u>4 5+UU >X4AP>A>4@>4 51Uw>4Y +UM1 V>X4> (4>4Aw>UAUX[u> L`>PAP+w(4wq

3U? <50 $q .2q.q.2G) 7 pp ..yCEyY <QA<Uq pp .2G.Y xGxI $q *.qyq.2G) 7 pp S 2)CEGY<QA<Uq pp .2G)Y :*EI $q *.qGq)\\) 7 F S x:C22Y <QA<Uq pp )\\*Y ):)Z 9X> 3>w>4U>XMA(4wUX>wA X4 @>P OXUw(4w @>P ?(MwU>X[uMz1P@>P(4wI $q .yq)q.2GG 7 Jppp S .GyCGxY <QA<Uq pp.2GGY *:2Y X4 <>MA'Aq $q 653 .2G*Y *.EI $q .Eq*q.2GG 7 pp S .:*CG.Y <QA<Uq pp .2GGY Ex:I$q *.qGq)\\) 7 F S x:C22Y <QA<Uq pp )\\*Y ):)IF=URU@S=Y QA`n`q .2GGCG:Y )EEI I40:=4YQA>(>Pz1Uw>4 >u>UX[u>P 3&A>PP>[uAMw>MA+UA(4w>4Y .2G:Y *2 zqI #W=RUP:CY=@S X4 6`>UX4w(+qY ppp S4q 2)q. ,Q>-Aq )\.\sI ,U=>2S=Y 5S .2GGY y*2q ?UU>P@X4wM XMA @X> <XU@(4w >X4>PS&[VU+w> 4+[u K E` `>X 0X4w+`> +4 6u>w+AA>4 ^(P 6Pz&UU(4w @>M B(w>"X44+(MwU>X[uM4+[u <50 $q )*qEq.2:. 7 Jppp S x.CG2 ,<QA<Uq pp .2:)Y .:s (4^(U'MMXwY ">XU >M MX[u4X[uA (T >X4> J>P'(v>P(4w @>M H3Y M14@>P4 (T >X4> 64A4+uT> ^( -PX$+A>4 B">[V>4u+4@>U>q lPXAXM[u uX>P^( GL A@8QU>2Y 5S .2:.Y y2xI A@8QU>27GU=WU:Y fQAq i6u>w+AA>4Y3&A>PMA'4@>gY 9+PQAq . _.2::]sq 6`>4M1 u+A @>P <50 @X> ?`zX4@(4w >X4>M bzUX[uAA>XUMt+4M-P([uM @(P[u L`>P>Xw4(4w >X4>M f+[uU+MMw>w>4MA+4@>M +4 6Pz&UU(4wM QA+AA +UM (4t>4Aw>UAUX[u>4 6P">P` @>M bzUX[uAA>XUM`>P>[uAXwA>4 $14 @>4 Xu4 +`zX4@>4@>4 6P`>4 `>tu+4@>UAI >M z>uU> +4 >X4>T j>XMA(4wM+(MA+(M[u ,<50 $q )*qGq.2:\ 7 p S x*CGGY<QA<Uq pp .2:.Y .2 _). +6]sq 9X> 64AM[uq >4AM-PX[uA @>T <>MAP>`>4 @>M <50Y >P`P>[uAtUX[u> J1Pw'4w> T/wUX[uMA +(M @>T <>P>X[u @>P J>P'(v>P(4w (4@ 3>"X44$>P"XPVtUX[u(4w u>P+(M^(u+UA>4q n>@>4z+UUM `XU@>A +`>P @X> OXUw(4w >X4>P (4>4Aw>UAUX[u >4AMA+4@>t4>4 J>P`X4@UX[uV>XA @(P[u 0X4w+`> >X4>M H3 +4 6Pz&UU(4wM QA++A 4X[uA +UUwq >X4>4(4>4Aw>UAUX[u>4 L`>Pw+4w @>M H3 M>U`MA ,wU? GL A@8QU>2Y 5S .2:\Y yx.sq

<M&W /";; "U; 8"PiU"'$ H"U>'"PiU"' 7#"i bUPM;P"i;"W="iA;P"U> ^(P OXUtw(4w @>P ?(MwU>X[uMM[u(U@ &`>PAP+w>4 "XP@Y `XU@>A @X>M (6 >X4> J>P'(v>P(4wI >MUX>wA 4X[uA +4@>PMY +UM ">44 @>P 6u>w+AA> @>4 <>APX>` (M"q w>w>4 B+uU(4w >X4>M<>AP+wM X4 0/u> @>P ?(MwU>X[uMM[u(U@ $>P'(v>PA (4@ @X> l+(z-P>XMz1P@>P(4wTXA @>P ?(MwU>X[uMM[u(U@ $>PP>[u4>Aq

&&o BMi"&W;M;Y K7; 1U;?L;\P"; '"U .LP"iPi";;M;Y9+ MX[u `>XT 3&A>PMA+4@ @>P 3&A>PAP>44(4w @X> 6u>w+AA>4 $>PT/w>4MP>[uAUX[u"X> N4$>Pu>XP+A>A> w>w>4&`>PMA>u>4Y MX4@ +([u MAUq W>@>T 6u>w+AA>4 @X> $14XuT `>^1w>4>4 6X4V&4zA> ^(^(P>[u4>4q

##o BMi"&W;M;Y K7; 1U;?L;\P"; '"U .LP"iY"="U;h&WA\P9+ 6u>w+AA>4 T>XMA>4M @X> B(M+TT>4$>P+4U+w(4w "'uU>4 ,^(P w&4MAXwMA>4J>P+4U+w(4wMz1PT Mq K )E ?4Tq ysY u+A @X> 5P+w>Y ">T @X> 6X4V&4zA> `>X 3&A>Ptw>T>X4M[u+zA ^(^(P>[u4>4 MX4@Y 4(P +(M4+uTM">XM> <>@>(A(4wY ^< `>X w>AP>44tA>P J>P+4U+w(4w ">w>4 @+(>P4@>4 3>AP>44AU>`>4M ,KK )EY )E+sY `>X B(M+TT>4t$>P+4U+w(4w XT 5+UU @>P 0+zA(4wM`>M[uP'4V(4w w>Tq KK )E:Y )G\ ?d,?(zA>XU(4w @>P 6QAQ[u(U@ "X> `>X w>AP>44A>P J>P+4U+w(4ws (4@ X4 @>4 5'UU>4Y X4@>4>4 J1PM[uPXzA>4 4(P z&P @X> 6X4V&4zA> >X4>M @>P `>X@>4 6u>w+AA>4 +4^(">4t@>4 MX4@ ,^< K )x+s `^"q "+P>4 ,^< K .: ?`Mq x +5Y K *x ?`Mq x +5sq

1 .)G

pppq B(P>[u4(4w `>X O+A`>MA+4@M$>P"XPVUX[u(4w ?4Tq .:)7.:x g N

.:*

.:x

Page 128: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .): ^Hc=:

4U" 1;PhP"WM;Y #"h ."hA=PYMPh M;# #"i ."hA=PWA;#hY"="U;h&WA\P,K .x.2 <3<s `>X <>wPq @>P 3&A>Pw>T>X4M[u+zA XMA >X4 (4>4Aw>UAUX[u>P J1Pw+4w(4@ "XPVA MX[u @+u>P >MAUq 4X[uA +(M ,<50 $q )q.\q.2:\ 7 pJ S x)Cx2Y <QA<Uq pp.2:.Y E*Y E:I 53 9&MMq $q .)qEq.2:y 7 Jppp .E)C:\ 5Y 653 .2:EY ..Y PVPqsI @>P6P">P` $14 hXA>Xw>4A(T W>@>M 6u>w+AA>4 +T J>PT/w>4 @>M +4@>P>4 6u>w+AA>4`XU@>A 4X[uA j>XMA(4w (4@ 3>w>4U>XMA(4w ,wU? <hH5 $q )\q..q.2G)Y <Y .2G)Y)**\ | << .2G*Y )E | 9QAS .2G*Y x\ `>APq >X4>4 ^(T 3>M+TAw(A w>u/P>4@>43>">P`>`>APX>` `>X 51PAz&uP(4w @>P <([u">PA>I !U@82=RQ"PPY 9QAS .2G*Y)\xsq JwUq +([u K G ?`Mq . fPq x 6P`QA3I @+4+[u wXUA +UM Q[u>4V(4w @X> <>P>X[u>tP(4wY @X> >X4 6u>w+AA> `>X J>P>X4`+P(4w @>P 3&A>Pw>T>X4M[u+zA >Pz'uPAq4U" DUi?M;Y"; #"i .LP"iY"="U;h&WA\P ">P@>4 (4A>PM[uX>@UX[u `>(PA>XUAqf+[u @>P SM-Pq @>M <50 wXUA z1Uw>4@>MZ 5&P @X> B(P>[u4(4w @>P 6X4V&4zA>V1TTA >M @+P+(z +4Y X4"X>">XA MX> @(P[u @X> O'AXwV>XA >X4>M 6u>w+AA>4 1@>P@(P[u @X> f(A^(4w @>M 3>M+TAw(AM >P^X>UA ">P@>4q 9X> @(P[u @X> O'AXwV>XA >X4>M6u>w+AA>4 >P^X>UA>4 6X4V&4zA> MX4@ +UU>X4 @>T A'AXw>4 6u>w+AA>4 ^(^(P>[u4>4Y1`"1uU MX> 4+[u uh `&Pw>PUX[utP>[uAUX[u (4TXAA>U`+P X4 @+M 3>M+TAw(A z+UU>4qf(P M1">XA @X> 3&A>Pw>T>X4M[u+zA i^( HXPV(4w>4 z&uPAY "X> MX> +([u ^"XM[u>45P>T@>4 XT S+uT>4 $14 3>M>UUM[u+zAMt 1@>P 3>T>X4M[u+zAM$>Pu'UA4XMM>4 T/wtUX[u M>X4 "&P@>4Y MX4@ @X>M> HXPV(4w>4 z&P @X> >MAUX[u> B(P>[u4(4w @>P 6X4tV&4zA> ^( `>+[uA>4gI @+ @+M 3>M+TAw(A `>X@>4 6u>w+AA>4 W> ^(P 0'UzA> ^(^(tP>[u4>4 XMA ,K *2 ?ds (4@ $14 @>4 6u>w+AA>4 X4 @X>M>4 5'UU>4 w>T>X4M+T M1w>4(A^A "XP@Y "X> @X>M +([u ^"XM[u>4 5P>T@>4 T/wUX[u M>X4 "&P@>Y MX4@ @X>f(A^(4w>4 @>M 3>M+TAw(AM `>X@>4 6u>w+AA>4 W> ^(P 0'UzA> ^(^(P>[u4>4 ,<50$q .:q)q.2y2 7 Jp 9 .Cy: QY <QA<Uq ppp .2y2Y )E*I +4@>(A>4@ `>P>XAM <50 $q)Eq:q.2y: 7 p ..ECy: NY <QA<Uq ppp .2y:Y xxysq

BMhPU==";# *M 80+ Kn 3!nNn39[9 7 Jp 9 .Cy: QY <QA<Uq ppp .2y2Y )E*Z <50 $q Eq:q.2y2 7 pJ .)GCy: NY <QA<Uq pp .2y2Y x\:I $q Gq*q.2E. 7 .):GCE\ NY <QA<Uq pp .2E.Y )y*I$q .yqyq.2E) 7 .G2CE. NY <QA<Uq pp .2E)Y *xEI $q .)qGq.2E* 7 Jp *x2CE)Y QASl 6QA3K .yY S4q x)yI $q .q*q.2EE 7 p ))ECExY <QA<Uq pp .2EEY )GGI $q )*qEq.2G. 7 p < .ECG.Y<QA<Uq pp .2G.Y G*\I $q Gq.\q.2GE 7 pJ S y\CG)Y <QA<Uq pp .2GGY )\.I $q ))qEq.2GG 7 p S.:yCGyY <QA<Uq pp .2GGY :*EI $q )\q*q.2:\ 7 pJ S y*CGEY <QA<Uq pp .2:\Y E*xI $q )q.\q.2:\ 7 pJ S x)CG2Y <QA<Uq pp .2:.Y E*I $q .:q.\q.2:2 7 p S .)EC::Y <QA<Uq pp .22\Y *GGI$q .q .\q.22) 7 pJ S .*\C2\Y <QA<Uq pp .22*Y yGxI $q xq..q.22G 7 Jppp S .2C2yY <50CfJ .22:Y .\2xq

4U" 8"Yin K7; 80+ Kn 3!nNn39[9 ] Ef 4 3Q[! I p8IP8>n fff 39[9$ NROo XMA^"+P +4wP>Xz`+P ,Mq ^(P lPXAXV +([u ?4Tq .:2sY XT 6Pw>`4XM XMA @>T <50 +`>P(6 XT ">M>4AUX[u>4 ^(^(MAXTT>4Y (4@ ^"+P +(zwP(4@ @>P ?(MU>w(4w @>M <>twPXzzM i>P^X>UAg X4 K ) ?`Mq . Q+A^ . (4@ @>P MX[u @+P+(M >Pw>`>4@>4 B(P>[u4(4w$14 6X4V&4zA>4Y Mq ?4Tq .\.q 9+4+[u >PM[u>X4A >M +([u XT 5+UU @>P 3&A>Ptw>T>X4M[u+zA w>P>[uAz>PAXwAY 6X4V&4zA> @>TW>4Xw>4 6u>w+AA>4 ^(^(P>[u4>4Y @>P@(P[u M>X4> j>XMA(4w 7 M>X4>4 6X4M+A^ $14 HXPAM[u+zAMw&A>P4 1@>P ?P`>XA 7 @>4O+A`>MA+4@ @>P 6X4V&4zA>>P^X>U(4w $>P"XPVUX[uA u+AqE"i\AWi";% 3P(4@M'A^UX[u XMA &`>P @X> >MAUX[u>4 HXPV(4w>4 @>P 3&A>Pw>T>X4tM[u+zAY X4M`>Mq @+P&`>PY 1` 1@>P X4 ">U[u>T NTz+4w @X> 6X4V&4zA> `>X@>P 6u>tw+AA>4 1@>P >X4>T $14 Xu4>4 ^(^(P>[u4>4 MX4@Y XT J>Pz+uP>4 @>P w>M14@>PA>45>MAMA>UU(4w @>P 6X4V&4zA> 4+[u K .:\ ?d ^( >4AM[u>X@>4 ,<50 $q .:q)q.2y2 7Jp 9 .Cy: QY <QA<Uq ppp .2y2Y )E* +6I $q Eq:q.2y2 7 pJ .)GCy: NY <QA<Uq ppp.2y2Y x\:I $q ..q*q.2EE 7 Jp .E.CE*Y <QA<Uq pp .2EEY *:2I $q )*qEq.2G. 7 p <.ECG.Y <QA<Uq pp .2G.Y G*\I 53 h&4[u>4 $q ..q)q.2G. 7 Jp :ECE:t3Y 6Y 653.2G.Y *22Y PVPqsY +([u `>X B(M+TT>4$>P+4U+w(4w ,<50 p < .ECG. (4@ 53 h&4t[u>4 $q ..q)q.2G. 7 Jp :ECE:t3Y 6Y 653 .2G.Y *22Y PVPqsq 9X> w>M14@>PA> 5>MAtMA>UU(4w V+44 +([u @+44 41[u $1Pw>41TT>4 ">P@>4Y ">44 @X> 6u>w+AA>4 @X>

g N ?4Tq .:x ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

Page 129: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

3>"X44+(zA>XU(4w >PMA `>+4AP+w>4Y 4+[u@>T @>P 6QA<>M[u>X@ `>P>XAM >Pw+4w>4(4@ (4+4z>[uA`+P w>"1P@>4 XMA ,<50 $q ..q*q.2EE 7 Jp .E.CE*Y <QA<Uq pp .2EEY*:2sq <>MA>u>4 &`>P @X> 0/u> @>P 6X4V&4zA> (4@ XuP> ?(zA>XU(4w +(z @X> 6u>w+AtA>4 ^"XM[u>4 @X>M>4 (4@ @>T 5? V>X4> h>X4(4wM$>PM[uX>@>4u>XA>4Y M1 V+44X4M`>Mq X4 >X4z+[u w>U+w>PA>4 5'UU>4 $14 w>PX4w>P <>@>(A(4w $14 @>P ?4">4@(4w@X>M>M J>Pz+uP>4M +`w>M>u>4 ">P@>4I Mq K .:\ ?`Mq * Q+A^ . fPq ) ?d ,53 h&4t[u>4 $q )xqEq.2:* 7 J xC:* 6Y 653 .2:xY .\)sq8"";#UYM;Y #"i .LP"iY"="U;h&WA\P% 9X> <>>4@Xw(4w @>P 3&A>Pw>T>X4M[u+zAu+A >MAUq V>X4> (4TXAA>U`+P>4 ?(M"XPV(4w>4I "1uU +`>P V+44 @X>M uX4MX[uAUX[u>X4^>U4>P ?(M>X4+4@>PM>A^(4wMT+v4+uT>4 &`>P @+M 3>M+TAw(A @>P 5+UU M>X4qpT 6X4^>U4>4Z! Amd&HSmdH6T -36 ,mTm6cK&6!m6 !mc ,mc>8KTHKc >6 2d=KKm ,K .xGy ?`Mq * <3<sZ 6Mw>UA>4 @X> +UUw>T>X4>4 S>w>U4q 9+`>X >P^X>UA> 6X4V&4zA> MX4@ @>4 6u>w+AA>441[u W> ^(P 0'UzA> ^(^(P>[u4>4I Mq1q 9>P ?4A>XU +4 >X4>P b>PM14>4w>M>UUM[u+zAY@>P >X4>T 6u>w+AA>4 `>X <>wPq @>P 3&A>Pw>T>X4M[u+zA w>u/PA>Y 1@>P TXA hXAA>U4@>M 3>M+TAw(AM >P"1P`>4 "1P@>4 XMAY w>u/PA ^(T Q14@>Pw(A @>M `>AP>zz>4@>46u>w+AA>4 ,KK .x.GY G.G <3<I Mq ?4Tq .:2s (4@ z'UUA @+u>P 4X[uA X4 @X> ?(Mt>X4+4@>PM>A^(4w &`>P @+M 3>M+TAw(Aq! ,m8m=6c>8m .3dKWGRdH6T m=6mc 5mKd=m%c @(P[u @X> 6u>w+AA>4 M>A^A >X4 ,`>P>XAM ^(PB>XA @>P 3&A>Pw>T>X4M[u+zA `>MA>u>4@>M 1@>P 4(4T>uP `>wP&4@>A>Ms 3>M>UUtM[u+zAM$>Pu'UA4XM $1P+(Mq 9X> 51PAz&uP(4w u+A >MAUq W>@>4z+UUM @+44 V>X4> ?(M"XPtV(4wY ">44 @X> 6u>w+AA>4 +4 @>T z1PAw>z&uPA>4 <>APX>` W> ^(P 0'UzA> `>A>XUXwA`U>X`>4 ,'u4UX[u !U@82=RQ"PPY 9QAS .2G*Y )\yI ">44 @X> p@>4AXA'A @>P hXAt(4A>P4>uT>PM[u+zA w>"+uPA `U>X`Asq ?`>P +([u M1">XA MX[u @X> <>A>XUXw(4wM$>Ptu'UA4XMM> $>PM[uX>`>4Y z&uPA @X>M (6 4X[uA ^( >X4>P ?(z@>[V(4w (4@ J>PMA>(>tP(4w MAXUU>P S>M>P$>4Y ">44 @X> J>PM[uX>`(4w XT S+uT>4 @>P ?(zA>XU(4w @>M3>M+TAw(AM >Pz1UwAI @+M XMA (6 >X4 (4>4Aw>UAUX[u>P 6P">P`q! Fm>:Km=:H6T @>M ,wwzq ^O ^(4'[uMA X4 3>U@ (Tw>M>A^A>4Y K .xGy ?`Mq * <3<s3>M+TAw(AMY @X> $14 @>4 6u>w+AA>4 $>P>X4`+PA ">P@>4 V+44 ,K .xGx <3<sY XMA4+[u ^(APq ?(zzq @>M 53 h&4[u>4 ,$q ):qEq.22* 7 .y l xE)C2*Y 5S .22*Y :.)I^(MAq +([u <50 $q ).q*q)\\) 7 pJ S .C\.Y <QA<Uq pp )\\)Y y.2s X4 >4AM-P>[u>4t@>P ?4">4@(4w @>P 3P(4@M'A^> @>M <>M[uU(MM>M @>M 3P1v>4 Q>4+AM ^(P 6P`+(Mt>X4+4@>PM>A^(4w &`>P hXM[u$>PT/w>4 ,<50 $q yqGq.22\ 7 3PQ xtEC:2Y <QA<Uq pp.22\Y :xGs 4X[uA +UM J>P'(v>P(4wM$1Pw+4wY M14@>P4 7 "X> @X> <>wPq @>P 3&A>Ptw>T>X4M[u+zA 7 +UM (4>4Aw>UAUX[u>P 6P">P` ^( ">PA>4I @X> 6u>w+AA>4 z&uP>4 @X><([u">PA> @>P $14 Xu4>4 &`>P41TT>4>4 <>APX>`>Y O>XU`>APX>`> (4@ ">XA>PuX4+UM <J wU>X[u>P 6X4V(4zAM+PA (4@ wU>X[u>P 3>"X44>PTXAAU(4wM+PA `>u+4@>UA>46X4^>U"XPAM[u+zAMw&A>P z1PAY (4@ `>X HXPAM[u+zAMw&A>P4Y @X> `XMu>P bJ "+P>4 (4@>M `U>X`>4Y w>UA>4Y M1">XA @>P &`>P4>uT>4@> 6u>w+AA> @>4 hXA>Xw>4A(TM+4A>XU@>M +4@>P>4 6u>w+AA>4 >P"XP`AY @X> S>w>U4 z&P (4>4Aw>UAUX[u>4 6P">P` $14 bJ,>`>4M1 '"@S=4 X4 A@8QU>2Y K .yY S4q *GGsq B(P 9(P[uz&uP(4w @>P S>+UA>XU(4wMq K .E ?4Tq x*27xyxq 6X4> 3>"X44$>P"XPVUX[u(4w >4AMA>uA +`>P @(P[u 64A4+utT>4Y @uq M1">XA HXPAM[u+zAMw&A>P @>M <>APX>`M$>PT/w>4MY `>X @>4>4 MAXUU> S>M>Pt$>4 `>MA>u>4Y X4z1Uw> @>P ?(M>X4+4@>PM>A^(4w X4 bJ &`>Pw>u>4q 9>P 64A4+uT>tw>"X44 XMA (6 41[u `>X@>4 6u>w+AA>4 W> ^(P 0'UzA> ^(^(P>[u4>4Y @+ @X>3>M+TAu+4@Mw>T>X4M[u+zA `XM ^(P <>>4@Xw(4w @>P ?(M>X4+4@>PM>A^(4w z1PAt`>MA>uA ,K .xG. ?`Mq ) <3<sq! B%md6>R8m m=6mc m=6(m:6m6 @=dKc$R>WKcTHKc TmTm6 @mdKmdc>K( +4 @+M 3>M+TAw(A @(P[u>X4>4 6u>w+AA>4 XMA T/wUX[uY K .xGG ?`Mq ) <3<q H+M @>P 6u>w+AA> +UM H>PAt>PM+A^ ^( U>XMA>4 u+AY T(MM >P MX[u +(z M>X4>4 ?4A>XU +T 3>M+TAw(A +4P>[u4>4

1 .)2

pppq B(P>[u4(4w `>X O+A`>MA+4@M$>P"XPVUX[u(4w ?4Tq .:x g N

Page 130: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .*\ ^Hc=:

U+MM>4Y K .xGE ?`Mq ) <3<q 9X> L`>PAP+w(4w w>w>4 H>PA>PM+A^ `XU@>A @+u>P (6"XPAM[u+zAUX[u >X4> O>XU(4wMT+v4+uT>Y V>X4> J>P'(v>P(4wY wwzq +`>P >X4> 64At4+uT>qBMi"&W;M;Y '"U \7iPY"h"P*P"i .LP"iY"="U;h&WA\P% K ): >4Au'UA >X4> M->^X>UU>B(P>[u4(4wM$1PM[uPXzAq 6X4V&4zA>Y @X> X4 @+M 3>M+TAw(A z+UU>4Y w>UA>4 +UM 6X4tV&4zA> @>M &`>PU>`>4@>4 6u>w+AA>4Y ">44 @X>M>P (4`>M[uPq MA-zUq XMAq K ): XMA $>Ptz+MM(4wMw>T'v ,<50 $q xqEq.2G* 7 pJ S .GGCE2Y <QA<Uq pp .2G*Y E*:sq HXP@ @X>z1PAw>M>A^A> 3&A>Pw>T>X4M[u+zA X4A>P4 4X[uA T>uP +UM >~XMA>4A `>u+4@>UA (4@MX4@ MX[u @X> <>A>XUXwA>4 &`>P >X4> ?(zA>XU(4w @>P 6X4V&4zA> >X4XwY M1 "XP@ K ):4X[uA +4w>"+4@A ,S50 $q .2q..q.2*EY SQA<Uq .2*GY 2EI <50 .*qyq.2EE 7 Jp)*:CExY <QA<Uq pp .2EEY y\ysq

""o BMi"&W;M;Y K7; 1U;?L;\P"; '"U 1iiM;Y";h&WA\PhY"="U;h&WA\P M;#0AWi;UhY"="U;h&WA\P

5&P @X> B(P>[u4(4w @>P 6X4V&4zA> wXUA uX>P wP@Mq @+M wU>X[u> "X> `>X @>P 3&A>Ptw>T>X4M[u+zA ,Mq ?4Tq .:xsY W>@1[u (4A>P <>P&[VMX[uAXw(4w >A"+Xw>P ?`">Xt[u(4w>4 uX4MX[uAUX[u @>P $>PT/w>4MT'vXw>4 <>A>XUXw(4w @>P 6u>w+AA>4q

<50 $q Eq:q.2y2 7 pJ .)GCy: NY <QA<Uq pp .2y2Y x\:I $q Gq.\q.2GE 7 pJ S y\CG)Y<QA<Uq pp .2GGY )\.I d59 h&4MA>P $q .\q:q.2y2Y 69QAB Q x.: | p4zq .2y2Y ):EI d59l1`U>4^ $q .xqxq.2E\Y 69QAB .2E\Y .:E | 5S .2E\Y *:E `>APq j+4@t (4@ 51PMA"XPAtM[u+zAI ("P:=4O.Y QA(H .2y2Y E)* ,E):sq

\\o I7;hPUY" E"i"U;'AiM;Y"; */Uh&W"; 1W"YAPP";J1T 6u>$>PAP+w TXA M>X4>4 51Uw>4Y @X> MX[u +(M @>4 w&A>PP>[uAUX[u>4 <>MAXTtT(4w>4 >Pw>`>4Y MX4@ M14MAXw> J>P>X4`+P(4w>4 ^"XM[u>4 6u>w+AA>4 +`^(wP>4t^>4Y ^< 3>M>UUM[u+zAMtY ?P`>XAMtY hX>At (4@ 9+PU>u>4M$>PAP'w>Y <>wPq >X4>Pq 3>tT>X4M[u+zA ,KK Gx.7Gy: <3<s `>^&wUX[u >X4>M >X4^>U4>4 H3q QX> z&uP>4 ^(w>M14@>PA>4 S>[uAMz1Uw>4 (4@ wwzq ^( >X4>P =4@>P(4w X4 @>P B(P>[u4(4w @>P6X4V&4zA>I Mq @+^( +UUwq ?4Tq .G\7.GxY `>Mq &`>P J>P>X4`+P(4w>4 ^"XM[u>4 ?4tw>u/PXw>4q 6X4> J>PTXM[u(4w ^"XM[u>4 >X4>P w&A>PP>[uAUX[u>4 J>P>X4`+P(4w(4@ >X4>T J>PAP+wMA}- @>M `&Pw>PUX[u>4 S>[uAM XMA 4X[uA T/wUX[uY ^< @X> J>P>X4t`+P(4w $14 i3&A>Pw>T>X4M[u+zAg `>^&wUX[u >X4>M >X4^>U4>4 H3q 9+PX4 UX>wA>4A">@>P @X> M[u>4V">XM> 6X4P'(T(4w $14 hXA>Xw>4A(TY wwzq TXA @>P 51Uw>Y@+MM `>X@> 6u>w+AA>4 6X4V&4zA> +(M @>T H3 >P^X>U>4Y 1@>P @X> M[u>4V">XM>Y MAUq(4`>+[uAUX[u> ?`AP>A(4w ^(V&4zAXw>P 6X4V&4zA> ,&`>P @X>M>4 5+UU Mq ?4Tq .y.sq

6X4MA">XU>4 zP>Xq

&o 1U;?L;\P"*Mi"&W;M;Y AM\ #U" 1W"YAPP"; '"U #"; "U;*">;"; 1U;?M;\PhVAiP";

AAo 1U;?L;\P" AMh ."/"i'"'"PiU"'BMY"/U;;Y"="U;h&WA\P$ .LP"iPi";;M;Y% 9X> 6X4V&4zA> +(M >X4>T 3>">P`>t`>APX>` MX4@ @>TW>4Xw>4 6u>w+AA>4 ^(^(P>[u4>4Y @>P "XPAM[u+zAUX[u p4u+`>P @>M<>APX>`M XMAq pT B">Xz>U XMA @+M @>PW>4Xw>Y +(z @>MM>4 f+T>4 @+M 3>">P`> +4w>tT>U@>A XMAq 6M V+44 +`>P M>X4Y @+MM >X4 6u>w+AA> 4(P 4+[u +(v>4 @(P[u @>4 +4@>tP>4 $1Pw>M[u1`>4 "1P@>4 XMAq 9>P ?4M-P([u +(z J>PM1Pw(4wM+(MwU>X[u `>X 64@>@>P B(w>"X44w>T>X4M[u+zA ,KK .*G. zzq <3<s `>wP&4@>A V>X4> hXA(4A>P4>uT>PtM[u+zAY +([u ">44 @>P 6u>w+AA> @+@(P[u (N +4 @>P Q(`MA+4^ @>M <>APX>`M A>XUu+A,,U=>2S=Y 5S .2:yY E*. _E*y]I (O33Y 9< .2::Y .\:x _.\:y]I '"@S=4 X4 A@8QU>2FFFpq K .y S4q *Gysq L`>P 3>M>UUM[u+zAM$>Pu'UA4XMM> (4@ ?P`>XAM$>Pu'UA4XMM>

g N ?4Tq .:x7.:2 ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

.:y

.:E

.:G7.::

.:2

Page 131: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

(4A>P 6u>w+AA>4 Mq ?4Tq .G.Y .G)Y &`>P w>M14@>PA> 5>MAMA>UU(4w Mq K )E+?4Tq :)q.LP"iY"="U;h&WA\P% 5&P >X4> w>T>X4M[u+zAUX[u> 6X4V&4zA>>P^X>U(4w 4+[u K .y?`Mq . fPq ) MX4@ z1Uw>4@> J1P+(MM>A^(4w>4 >Pz1P@>PUX[u ,<50 $q )yqEq.2:x 73PQ xC:)Y <QA<Uq pp .2:xY Gy.Z7 hXA(4A>P4>uT>PPXMXV1Y7 hXA(4A>P4>uT>PX4XAX+AX$>Y7 3>M>UUM[u+zA>P >X4>P b>PM3>Mq 1@>P O>XUu+`>P >X4>P @>P b>PM3>Mq "XPAM[u+zAUX[u

$>PwU>X[u`+P>4 3>T>X4M[u+zAq9X> 3&A>Pw>T>X4M[u+zA "XP@ +UM >X4> TXA >X4>P b>PM3>Mq "XPAM[u+zAUX[u $>PwU>X[ut`+P> 3>T>X4M[u+zA +4w>M>u>4 ,<50 $q )yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp .2:xYGy.I $q ))q.q.2:y 7 Jppp S *\*C:.Y <QA<Uq pp .2:yY *E*I $wUq +([u <50 $q .Eq.)q.22G 7 Jppp S *)C2\Y <QA<Uq pp .22:Y x:\I $wUq +([u '"@S=4 X4 A@8QU>2 FFFpqK .y S4q .G.sq d` @X> J1P+(MM>A^(4w>4 @>M hXA(4A>P4>uT>PPXMXV1M (4@ @>P hXAt(4A>P4>uT>PX4XAX+AX$> $1PUX>w>4Y XMA z&P 5+TXUX>4b>PM3>Mq (4@ z&P b>PM3>MY (4A>P5P>T@>4 X4 wU>X[u>P H>XM> (4@ 4+[u wU>X[u>4 lPXA>PX>4 ^( `>+4A"1PA>4 ,<50 $q.\q..q.2:G 7 Jppp S .EEC:xY <QA<Uq pp .2:2Y Gy:I $wUq +([u '"@S=4 X4 A@8QU>2FFFpq K .y S4q Gxysq 9X>M T(MM (6 +([u z&P @X> X4 3&A>Pw>T>X4M[u+zA U>`>4@>46u>w+AA>4 w>UA>4q 9X> lPXA>PX>4 @>M hXA(4A>P4>uT>PPXMXV1M (4@ @>P hXA(4A>Pt4>uT>PX4XAX+AX$> -P&zA @X> 'UA>P> SM-Pq V+(Tq 9X> SM-Pq (4A>PM[u>X@>A XT ?4tM[uU(MM +4 @+M wP(4@U>w>4@> 3(A+[uA>4 ^(P <>@>(A(4w @>P >u>UX[u>4 3&A>PMA'4t@> <50 $q .:q)q.2y2 7 Jp 9 .Cy: Q ,<QA<Uq ppp .2y2Y )E*s @+4+[uY X4 ">U[u>TJ>Pu'UA4XM ^"XM[u>4 @>4 6u>w+AA>4 @X> 6X4V&4zA> @(P[u ?P`>XA 1@>P @(P[u l+t-XA+U>X4M+A^ >P^X>UA ">P@>4 ,>A"+ <50 $q xq..q.22G 7 Jppp S .:C2yY <QA<Uq pp.222Y *:xsZ7 pMA >M `>X >X4>T 3>">P`>`>APX>` ,1@>P U(zq <>APX>`sY "X> @X>M @X> S>w>U XMAY X4

>PMA>P jX4X> @>P 6X4M+A^ @>M 3>M+TAw(AM 1@>P XMA >M @>P XT ">M>4AUX[u>4wU>X[uw>"X[uAXw> ?P`>XAM>X4M+A^ @>P 6u>w+AA>4Y M1 XMA MAUq >X4> hXA(4A>P4>utT>PM[u+zA w>w>`>4Y (4@ z&P @X> B(P>[u4(4w @>P 3>"X44+4A>XU> w>UA>4 @X> z&PhXA(4A>P4>uT>PM[u+zA>4 ^"XM[u>4 5+TXUX>4+4w>u/PXw>4 $14 @>P SM-Pq >4At"X[V>UA>4 S>w>U4 ,<50 $q Gq.\q.2GE 7 pJ S y\CG)Y <QA<Uq pp .2GGY )\. `>APqX4 6PP(4w>4M[u+zAMw>T>X4M[u+zA U>`>4@>4 0+4@>UM$>PAP>A>PI $q ))qEq.2GG 7 pS .:yCGyY <QA<Uq pp .2GGY :*EY `>APq X4 3&A>Pw>T>X4M[u+zA U>`>4@>4 0+4@t">PV>PI $q )\q*q.2:\ 7 pJ S y*CGEY <QA<Uq pp .2:\Y E*xI $q .:q:q)\\y 7 pJ S*GC\xY <QA<Uq pp )\\EY .Eysq

7 pMA @+w>w>4 @X> ->PM/4UX[u> ?P`>XAMVP+zA >X4>M >X4^>U4>4 6u>w+AA>4 z&P @X> 6Pt^X>U(4w @>P 6X4V&4zA> +(M @>T ^(T 3>M+TAw(A w>u/P>4@>4 <>APX>` >4AM[u>Xt@>4@Y M1 XMA @>P +4@>P> 6u>w+AA> 4X[uA hXA(4A>P4>uT>P ,<50 $q Eq:q.2y2 7pJ .)GCy: NY <QA<Uq pp .2y2Y x\:I $q .q*q.2EE 7 .))ECExY <QA<Uq pp .2EEY )GGI$q )*qEq.2G. 7 p < .ECG.Y <QA<Uq pp .2G.Y G*\I $q )q.\q.2:\ 7 pJ S x)CG2Y<QA<Uq pp .2:.Y E*I $q xq..q.22G 7 Jppp S .:C2yY <QA<Uq pp .222Y *:xI 53SuU@qtbzq $q .Eq..q.2Ey 7 pp 2ECEyY 653 .2EEY .))Y PVPqY `>APq 6PP(4w>4tM[u+zAMw>T>X4M[u+zAI 53 SuU@qtbzq $q )yq)q.2GE 7 p )**CG.Y 653 .2GEY x2.YPVPqI ?`M[u4q .Gx+ ?`Mq ) 6QAS .2:Gsq

B(P lPXAXV +4 @>P <50tSM-Pq Mq A@8QU>27GU=WU: ,fQAq i6u>w+AA>4Y 3&A>PMA'4t@>gY 9+PMAq .Y 2I A@8QU>27GU=WU:Y QA(H .2:2Y ..\sY @>P @X>M> SM-Pq TXA @>P u>(AXtw>4 ">XA>4 p4A>P-P>A+AX14 @>M hXA(4A>P4>uT>P`>wPXzzM z&P (4$>P>X4`+P u'UAqf+[u 4>(>P>T J>PMA'4@4XM @>P SM-Pq XMA `>P>XAM @X> h/wUX[uV>XA ^(P ?(M&`(4w$14 3>M>UUM[u+zA>PP>[uA>4 z&P @X> hXA(4A>P4>uT>PX4XAX+AX$> +(MP>X[u>4@Y ">44@X>M> @>T w>M>A^UX[u>4 S>w>Uz+UU +44'u>P4@ >4AM-P>[u>4 ,<50 $q )yqEq.2:x 7

1 .*.

pppq B(P>[u4(4w `>X O+A`>MA+4@M$>P"XPVUX[u(4w ?4Tq .:2 g N

Page 132: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .*) ^Hc=:

3PQ xC:)Y <QA<Uq pp .2:xY Gy.sq 9X> -P1`U>T+AXM[u>4 B(P>[u4(4wMz'UU> @>P 3&tA>Pw>T>X4M[u+zA ,>X4 6u>w+AA> XMA +UU>X4 +UM 0J `^"q 0+4@">PV>P A'AXws MX4@ +([u4+[u u>(AXw>T J>PMA'4@4XM $14 @>P ->PMq B(P>[u4(4w +UM J>P"XPVUX[u(4w >X4>MO+A`>MA+4@>M @>P 6X4V&4zA>>P^X>U(4w ,Mq ?4Tq .\.s TXA 0XUz> @>M 3(A+[uA>4M,<50 $q .:q)q.2y2 7 Jp 9 .Cy: QY <QA<Uq ppp .2y2Y )E*s ^( U/M>4q 9>P <50 u+A@1PA M>X4> ?(Mz&uP(4w>4 ^(T J>Pu'UA4XM $14 ?P`>XAM>X4M+A^ (4@ l+-XA+U 4X[uA^(P 5P+w> @>P hXA(4A>P4>uT>PX4XAX+AX$> (4@ @>M hXA(4A>P4>uT>PPXMXV1MY M14@>P4^(P +4w>T>MM>4>4 3>"X44$>PA>XU(4w w>T+[uAq

iB"XM[u>4 zP>T@>4 3>M>UUM[u+zA>P4 "XP@ @X> 3>"X44$>PA>XU(4w @+4+[u `>MAXTTAY "X>W>@>P $14 Xu4>4 @(P[u @>4 6X4M+A^ $14 <>APX>`MV+-XA+U 1@>P ?P`>XA ^(T 6PAP+w `>XAP'wAq9+ `>X $>P>X4`+PA>P 3&A>Pw>T>X4M[u+zA @+M <>APX>`MV+-XA+U `>X@>4 6u>w+AA>4 W> ^(P0'UzA> w>u/PAY MA>uA ^(4'[uMA W>@>T 6u>w+AA>4 @>M">w>4 >X4 +4w>T>MM>4>P 3>"X44t+4A>XU ^(q QX4@ @+P&`>P uX4+(M `>X@> 6u>w+AA>4 XT <>APX>` A'AXwY "X> >M X4 0+4@">PVMt(4@ 6X4^>Uu+4@>UM`>APX>`>4 @X> S>w>U XMAY M1 XMA >X4> wU>X[uT'vXw> 3>"X44A>XU(4w ^"XtM[u>4 @>4 6u>w+AA>4 +4w>`P+[uAq 8 QA>uA X4@>MM>4 z>MAY @+v 4(P >X4 6u>w+AA> XT <>tAPX>` A'AXw "+PY M1 XMA ^( `>P&[VMX[uAXw>4Y @+v XT HXPAM[u+zAMU>`>4 @>P 3>"X44+4A>XU >Xt4>M 3>M>UUM[u+zA>PMY @>P >X4>4 l+-XA+U+4A>XU (4@ ?P`>XA X4 @>4 <>APX>` >X4`PX4wAY u/u>PXMA +UM @>P 3>"X44+4A>XU @>M +4@>P>4 3>M>UUM[u+zA>PMY @>P 4(P >X4>4 l+-XA+U+4A>XU X4 wU>Xt[u>P 0/u> "X> M>X4 hXAw>M>UUM[u+zA>P >X4`PX4wAq p4 M1U[u>4 5'UU>4 XMA @>P 3>"X44 +(z@X> 6u>w+AA>4 XT H>w> @>P Q[u'A^(4w +4w>T>MM>4 ^( $>PA>XU>4g ,<50 $q .:q)q.2y2 7Jp 9 .Cy: QY <QA<Uq ppp .2y2Y )E*sq

5&P wP@Mq u'UzAXw> ?(zA>XU(4w +(z @X> 6u>w+AA>4 ">w>4 ?(zVU'P(4wMM[u"X>PXwV>XtA>4 @>M Q+[u$>Pu+UA>M (4@ ">w>4 h+4X-(U+AX14MT/wUX[uV>XA>4Y A@8QU>27GU=WU:,QA(H .2:2Y ..\ _..y]sq N6 XMA @X>M V>X4> <>wP&4@(4wY (T $14 @>P M}MA>T+AXM[uPX[uAXw>4 j/M(4w +`^(">X[u>4Y 4'TUX[u @>TW>4Xw>4 6X4V&4zA> ^(^(P>[u4>4Y @>P@>4 O+A`>MA+4@ @>P 6X4V&4zA>>P^X>U(4w $>P"XPVUX[uA u+A ,Mq ?4Tq .\.sq9X> SM-Pq ^( 5+TXUX>4b>PM3>MqY @X> `>X M[u>4V">XM>P B(">4@(4w >X4> 3>"X44t$>PA>XU(4w 4(P `XM ^( .y r @>M H>PAM @>P <>A>XUXw(4w ^(U'MMA ,Mq ?4Tq .G.sY XMA4X[uA +4">4@`+Pq H>44 @X> <>wPq @>P 3&A>Pw>T>X4M[u+zA 4+[u @>P SM-Pq 4X[uA@>4 <>P>X[u @>P 6X4V&4zA>$>P">4@(4w `>APXzzA ,M1 <50 $q .:q)q.2y2 7 Jp 9.Cy: QY <QA<Uq ppp .2y2Y )E*sY @+44 XMA +([u V>X4 3P(4@ z&P >X4> ?4w>T>MM>4tu>XAMV14AP1UU> @>P 3>"X44$>PA>XU(4w w>w>`>4 ,XT 6Pw>`4XM >`>4z+UUM w>w>4 ?4t">4@(4w @>P .y rtSM-Pq (O33Y 9< .2::Y .\:GI A@8QU>27GU=WU:Y fQAq i6u>w+AtA>4Y 3&A>PMA'4@>gY 9+PMAq .Y :I +? I40:=4Y QA>(>PUX[u> 51Uw>4 >u>UX[u>P3&A>PP>[uAMw>MA+UA(4w>4Y .2G:Y :) zzqsq8"PiU"'hK"i(MX"iM;Y% 3>"X44 1@>P J>PU(MA +(M @>P J>P'(v>P(4w >X4>M ^(T3>M+TAw(A w>u/P>4@>4 <>APX>`M 1@>P O>XU`>APX>`M ,K .Es XMA 4+[u @>4 $1T <50$q .:q)q.2y2 ,Jp 9 .Cy: QY <QA<Uq ppp .2y2Y )E*s +(zw>MA>UUA>4 3P(4@M'A^>4>`>4z+UUM M1 +(z^(A>XU>4Y "X> @X>M `>X >X4>T 3>M>UUM[u+zAM$>Pu'UA4XM (4A>P 5P>Tt@>4 w>M[u>u>4 "&P@>Y XT B">Xz>U +UM1 4+[u @>T z&P @>4 U+(z>4@>4 3>"X44 w>UtA>4@>4 J>PA>XU(4wMM[uU&MM>UY ^(T+U W+ +([u @X>M>P 3>"X44t M1">XA 4X[uA MAXUU>S>M>P$>4 +(zw>@>[VA ">P@>4Y @X> `>P>XAM `>X 6PPX[uA(4w @>P +UUwq 3&A>Pw>T>X4tM[u+zA X4 >X4>T `XM @+uX4 >X4>T >X4^>U4>4 6u>w+AA>4 w>u/P>4@>4 <>APX>` >4Au+UtA>4 "+P>4 7 M1"1uU +(z @>T l+-XA+U>X4M+A^ `>X@>P 6u>w+AA>4 +UM +([u +(z @>T?P`>XAM>X4M+A^ `>X@>P 6u>w+AA>4 1@>P >X4>M >X4^>U4>4 $14 Xu4>4 `>P(uAq! Amd&HSmdH6T m=6md +mcm6K:=$Rm6 5mKm=:=TH6T =E!i P 0N# 9>P 3>"X44 XMA W>@>T 6u>w+AtA>4 ^(P 0'UzA> ^(^(P>[u4>4Y @+ >P 4(P +(z >X4>T J>PT/w>4M^("+[uMY 4X[uA +(z@>P O'AXwV>XA >X4>M 6u>w+AA>4 `>P(uAq HXP@ @X> 3&A>Pw>T>X4M[u+zA "'uP>4@ @>MHXPAM[u+zAMW+uPM >X4>M 3>">P`>`>APX>`M $>P>X4`+PAY M1 wXUA z&P @X> B(P>[u4(4w@>M 3>"X44M @>M HWq (6 64AM-P>[u>4@>M "X> @+44Y ">44 >X4 6X4^>U`>APX>` X4>X4> TXA >X4>T +4@>P>4 b+PA4>P >PPX[uA>A> 3>M>UUM[u+zA >X4w>`P+[uA "XP@I @uq @>P`XM ^(P S>[uAM'4@>P(4w >P^X>UA>Y T+4w>UM `([uT'vXw>P ?`wP>4^(4w ^( M[u'A^>4t

g N ?4Tq .:2 ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

Page 133: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

@> 3>"X44 XMA @>T `XMu>PXw>4 6X4^>U(4A>P4>uT>P ^(^(P>[u4>4 ,wU? 53 9&MMq$q .2q2q.2E*Y 653 .2ExY ...Y PVPqI +? 53 9&MMqCl/U4 $q )Eqyq.2E.Y 653 .2E)Y.*Y PVPqsq! 5mKm=:=TH6T m=6mc /RmT>KKm6 >6 m=6md [mdc,mci# 9>P 6u>w+AA> "XP@ 4(P hXA(4A>P4>utT>PY ">44 @>P 3>M>UUM[u+zAM+4A>XU &`>PAP+w`+P XMA (4@ +([u &`>PAP+w>4 "XP@ ,539&MMq $q .)qEq.2:yY 653 .2:EY ..Y PVPqsq 6X4> <>A>XUXw(4w +4 >X4>P b>PM3>Mq XMA4X[uA &`>PAP+w`+P ,K G.G <3<sI >X4> `>X 64AMA>u(4w @>P 3&A>Pw>T>X4M[u+zA `>tP>XAM $1Pu+4@>4> <>A>XUXw(4w >X4>M 6u>w+AA>4 +4 >X4>P b>PM3>Mq w>u/PA ^( M>Xt4>T Q14@>Pw(AY 4X[uA ^(T 3>M+TAw(A ,K .x.G <3<I <50 $q Gq*q.2E. 7 p):GCE\ NY <QA<Uq pp .2E.Y )y*I $q .)qGq.2E* 7 Jp *x2CE)Y QASl 6QA3 _`XM .2Gx]K .y Sq x)yI $q .q*q.2EE 7 .))ECExY <QA<Uq pp .2EEY )GGsq 9X> SM-Pq P>[u4>A @>Mtu+U` @X> 6X4V&4zA> +(M @>P <>A>XUXw(4w @>T `>A>XUXwA>4 6u>w+AA>4 +UU>X4 ^(q

<50 $q ):q:q.2Gx 7 p S .:CG*Y <QA<Uq .2GyY .EEI 53 QA(AAwq $q ))q*q.2E\Y 653Y x..YPVPqZ 9(P[u @X> J>P>X4`+P(4w @>P +UUwq 3&A>Pw>T>X4M[u+zA >P">P`> @>P >X4> 6u>w+AA>V>X4> <>A>XUXw(4w +4 @>4 6X4V&4zA>4 @>M +4@>P>4 6u>w+AA>4 +(M @>P b>PM3>MqI 53h&4MA>P $q .yqGq.2E\Y 69QAB .2E.Y G2I 53 QA(AAwq $q yqyq.2E)Y 69QAB .2E)Y *x* `>APq6PP(4w>4M[u+zAMw>T>X4M[u+zAI 53 <+qtH&PAAqCQA(AAwq $q xqEq.2Gy 7 J .*xt.*yCG*Y653 .2GyY y.2Y PVPqI wU? d59 h&4MA>P $q .yq.)q.2y2Y < .2E\Y .*) | 5S .2E\Y G2Z9+MM @+M Q14@>Pw(A z&P S>[u4(4w @>M 3>M+TAw(AM $>P"+UA>A ">P@> (4@ @X> f(A^(4w>4@>M Q14@>Pw(AMY M1">XA @(P[u S>[uAMw>M[u'zA &`>PAP+w`+PY @>T 3>M+TAw(A ^(zU/MM>4YM>X (4>Pu>`UX[uI Y4U=:=4Y << .2E)Y :E:I AM"8PY 5S .2E)Y x..q

6X4> 4+[u 64AMA>u(4w @>P 3&A>Pw>T>X4M[u+zA TXA hXAA>U4 @>M 3>M+TAw(AM >Pt"1P`>4> <>A>XUXw(4w >X4>M 6u>w+AA>4 +4 >X4>P b>PM3>Mq w>u/PA 7 W>@>4z+UUM ">44@X> <>A>XUXw(4w 4(P TXA B(MAXTT(4w @>P &`PXw>4 3>M>UUM[u+zA>P &`>PAP+w`+P XMA>`>4z+UUM ^(T Q14@>Pw(A @>M `>A>XUXwA>4 6u>w+AA>4q B(P 5P+w> M>X4>P OP>(u+4@tM[u+zA w>w>4&`>P @>T 3>M+TAw(A Mq ">XA>P (4A>4q0+`>4 @X> 3>M>UUM[u+zA>P @>P b>PM3>Mq @X> L`>PAP+w`+PV>XA @>P <>A>XUXw(4w +(Mt@P&[VUq 1@>P MAXUUM[u">Xw>4@ w>MA+AA>AY "+M ^(U'MMXw XMA ,AM4"1 X4 C"R"P>2Y <3<YG.q ?(zUq )\.)Y K G.G <3< S4q yY K G.2 <3< S4q EsY M1 w>u/PA @X> <>A>XUXw(4w4+[u &`>P"X>w>4@>P ?4MX[uA ^(T 3>M+TAw(AY (4@ z&P @X> B(P>[u4(4w @>P 6X4tV&4zA> +(z @X> 6u>w+AA>4 wXUA @+M ">XA>P 1`>4 &`>P 6X4^>Uw>">P`>`>APX>`> 3>tM+wA> ,53 f&P4`q $q .xq*q.2E*Y 653Y x\:Y PVPqI d59 h&4MA>P $q .yq.)q.2y2Y <.2E\Y .*) | 5S .2E\Y G2I %U=2RQ"U=4Y << .2GyY G:xsq <>@>4VUX[uY ">XU @X> 3>tT>X4M[u+zA 4X[uA +UM M1U[u> 3>M>UUM[u+zA>PX4 M>X4 V+44I $wUq !U@82=RQ"PPY 9QAS.2EGY E\\I I40:=4Y QA>(>PUX[u> 51Uw>4 >u>UX[u>P 3&A>PP>[uAMw>MA+UA(4w>4Y .2G:YG. zq! ,dH6!cKG$;m =8 E36!md%mKd=m%c-md81Tm6 >X4>M l1TT+4@XAw>M>UUM[u+zA>PM z+UU>4 TXA?`M[uU(MM @>M 6u>$>PAP+w>M X4 @+M 3>M+TAw(A @>P 6u>U>(A> (4@ MX4@ @+TXA ^(P0'UzA> +(M @>T Q14@>P`>APX>`M$>PT/w>4 >4A41TT>4Y ">44 @>P 6u>w+AA> 4X[uAhXA(4A>P4>uT>P +4 @>P l3 "XP@ ,53 9&MMq $q .)qEq.2:y 7 Jppp .E)C:\ 5Y 653.2:EY ..Y PVPqsq! `m=6m 96+m6!H6T -36 P 0V 9%ci J ]di 0# 9X> J1PM[uPXzA XMA 4+[u @>T 3>M>A^>Mt"1PAU+(A 4(P z&P 1zz>4> 0+4@>UMw>M>UUM[u+zA>4Y l1TT+4@XAw>M>UUM[u+zA>4 1@>P+4@>P> b>PM3>Mq +4">4@`+PY @+P(4A>P z+UU>4 4X[uA 3&A>Pw>T>X4M[u+zA>4Y M1 @+MM@X> hXA(4A>P4>uT>PM[u+zA 4(P @X> @>T 3>">P`>`>APX>` w>"X@T>A>4 H3 (Ttz+MMAY @+M &`PXw> 3>M+TAw(A XMA bJ ,'"@S=4 X4 A@8QU>2 FFFp K .y S4q *GGY (4tA>P J>P">XM +(z <50 $q )*q.\q.2:E 7 pJ S ).xC:xY <QA<Uq pp .2:GY .)\sq1iiM;Y";h&WA\PhY"="U;h&WA\P% 3P(4@M'A^UX[u wXUA @+M wU>X[u> "X> `>X 3&A>Ptw>T>X4M[u+zAY Mq1qI +UU>P@X4wM XMA ^( `>+[uA>4Y @+MM MX[u uX4MX[uAUX[u @>P $>PtT/w>4MT'vXw>4 <>A>XUXw(4w @>P 6u>w+AA>4 w>w>4&`>P @>P 3&A>Pw>T>X4M[u+zAN4A>PM[uX>@> >Pw>`>4 V/44>4Y ">XU `>X @>P 6PP(4w>4M[u+zAMw>T>X4M[u+zA @+M

1 .**

pppq B(P>[u4(4w `>X O+A`>MA+4@M$>P"XPVUX[u(4w ?4Tq .:2 g N

Page 134: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .*x ^Hc=:

<>APX>`MV+-XA+U 4X[uA 41A">4@Xw `>X@>4 6u>w+AA>4 ^(P 0'UzA> w>u/PA ,<50 $qEq:q.2y2 7 pJ .)GCy: NY <QA<Uq pp .2y2Y x\:I $q Gq.\q.2GE 7 pJ S y\CG)Y<QA<Uq pp .2GGY )\.sq 6X4 3>">P`>`>APX>` w>u/PA ^(4'[uMA ^(T >X4w>`P+[uA>43(A ,K .y)\ <3< +5s (4@ `U>X`A @+TXA ^(4'[uMA XT ?UU>X4>Xw>4A(T @>M `>AP>ztz>4@>4 6u>w+AA>4I @>P <>APX>` XMA +`>P T+4w>UM 3>w>4`>">XM>M 4+[u >X4Xw>P B>XA^(T 3>M+TAw(A ^( P>[u4>4I Mq 4'u>P <50 $q )q.\q.2:\ 7 pJ S x)CG2Y <QA<Uq pp.2:.Y E*Y (4@ lPXAXV $14 C"13Y 5S .2:*Y ):q

pT 6Pw>`4XM wU? <50 $q .yqyq.2E) 7 p G2CE. N ,<QA<Uq pp .2E)Y *xEsY "1 @>P H>PA @>P^(4'[uMA TXA $>Pu'UA4XMT'vXw w>PX4w>4 hXAA>U4 +4w>M[u+zzA>4 <>A>XUXw(4w @>M >X4>46u>w+AA>4 MX[u "'uP>4@ @>P 6PP(4w>4M[u+zAMw>T>X4M[u+zA @(P[u MA>u>4w>`UX>`>4> 3>t"X44> `>@>(A>4@ >Pu/uA u+AA>I @>P <50 V+T ^(P B(P>[u4(4w @>P 6X4V&4zA> +(z `>X@>6u>w+AA>4 +(zwP(4@ @>P ,`>@>4VUX[u>4s ?44+uT>Y @+MM @>P 6u>T+44 @X> <>A>XUXw(4w 7@X> XuT (PM-P&4wUX[u +UU>X4 w>u/PA u+AA> 7 XT p44>4$>Pu'UA4XM +UM OP>(u'4@>P @>M 3>tM+TAw(AM $>P"+UA>A u+`> ,^(MAq XO;;Q"PPY 5S .2E)Y x\:I VPXAq 53 <+qtH&PAAqCQA(AAwq $qxqEq.2GyY 653Y y.2Y PVPqI !U@82=RQ"PPY 9QAS .2EGY y22I I40:=4Y << .2GyY .yGxI I407:=4Y QA>(>PUX[u> 51Uw>4 >u>UX[u>P 3&A>PP>[uAMw>MA+UA(4w>4Y .2G:Y Gx zzqI $wUq @+^( +([uY"P9Q0RR=4Y 5S .2E*Y ..xsq

5&P @X> B(P>[u4(4w @>P 6X4V&4zA> +(M @>T <>APX>` wXUA @+44 @+M wU>X[u> "X> `>X@>P 3&A>Pw>T>X4M[u+zAq pT 5+UU <50 $q )q.\q.2:\ ,pJ S x)CG2Y <QA<Uq pp .2:.YE*s "(P@> hXA(4A>P4>uT>PM[u+zA @>P 6u>w+AA>4 +4w>41TT>4Y ">XU >Pu>`UX[u>M?4U+w>t (4@ NTU+(z$>PT/w>4 $1Pu+4@>4 "+Pq 9+w>w>4 P>[u4>A> @>P <50 @X>6X4V&4zA> >X4>M 0+4@>UM$>PAP>A>PM XuT +UU>X4 ^(Y ">XU @>P 3>"X44 +(MM[uUX>vUX[u@(P[u M>X4> O'AXwV>XA >P^X>UA "(P@> ,<50 $q Gq.\q.2GE 7 pJ S y\CG)Y <QA<Uq pp.2GGY )\.sq

''o 1U;?L;\P" AMh cA;#V M;# 07ihP/UiPh&WA\PBMY"/U;;Y"="U;h&WA\P$ .LP"iPi";;M;Y% 0X4MX[uAUX[u @>P ?`wP>4^(4w @>P6X4V&4zA> @>P 6u>w+AA>4 wXUA wP@Mq @+M wU>X[u> "X> `>X @>4 6X4V&4zA>4 +(M 3>t">P`>`>APX>` ,Mq ?4Tq .:2sq B(T 3>M>UUM[u+zAM$>Pu'UA4XMY ">44 @X> 6u>w+AA>4w>T>X4M+T >X4>4 U+4@"q <>APX>` +4M[u+zz>4 (4@ `>"XPAM[u+zA>4Y $wUq <50 $q.\qyq.2E\ 7 ..xCE\ NY <QA<Uq pp .2E\Y *)EI $q .xq:q.2:E 7 pJ S )x:C:xY<QA<Uq pp .2:GY .GI $q )q)q.2:2 7 pJ S 2EC:GY <QA<Uq pp .2:2Y y\q.LP"iY"="U;h&WA\P% p@S MX4@ @X> 6X4V&4zA> +(M @>T ^(T 3>M+TAw(A w>u/P>4t@>4 U(zq <>APX>` `>X@>4 6u>w+AA>4 W> ^(P 0'UzA> ^(^(P>[u4>4Y @+ @X> 6u>w+AA>4i@(P[u @>4 wU>X[u>4 6X4M+A^ $14 <J (4@ ?P`>XA ^( @>P 64AMA>u(4w @>P 6X4tV&4zA> `>XAP+w>4g ,<50 $q .:q)q.2y2 7 Jp 9 .Cy: QY <QA<Uq ppp .2y2Y )E*I $q.:q:q)\\y 7 pJ S *GC\xY <QA<Uq pp )\\EY .Eysq <>X (4A>PM[uX>@UX[u>T ?P`>XAM>X4tM+A^ wXUA @+M 3U>X[u> "X> `>XT 3>">P`>`>APX>` ,Mq ?4Tq .:2sY >`>4M1 `>X <>wPq@>P 3&A>Pw>T>X4M[u+zA "'uP>4@ @>M HXPAM[u+zAMW+uPM ,Mq ?4Tq .:2sq L`>P B(w>tu/PXwV>XA $14 U(zq w>4(A^A>4 3P(4@MA&[V>4 ^(T <J >X4>M 1@>P `>X@>P 6u>w+AA>4$wUq d59 0+44q $q ):q*qGxY QA6l 6QA3 K yy fPq .)q1iiM;Y";h&WA\PhY"="U;h&WA\P% Mq ?4Tq .:2q 5&P MX44w>T'v> ?4">4@(4w @>Pz&P @X> +UUw>T>X4> 3&A>Pw>T>X4M[u+zA $14 <50 $q .:q)q.2y2 ,Jp 9 .Cy: QY<QA<Uq ppp .2y2Y )E*s $>PAP>A>4>4 3P(4@M'A^> d59 l1`U>4^ $q .xqxq.2E\Y69QAB .2E\Y .:E | 5S .2E\Y *:Eq

&&o 1U;?L;\P" AMh h">'hP(;#UY"i <i'"UPBMY"/U;;Y"="U;h&WA\P$ .LP"iPi";;M;Y% 9>PW>4Xw> 6u>w+AA> u+A @X> 6X4tV&4zA> `>^1w>4Y @>P @X> `>AP>zz>4@> O'AXwV>XA +(Mw>&`A u+Aq QX4@ `>X@> 6u>w+AtA>4 +(z @>T wU>X[u>4 3>`X>A A'AXwY M1 "XP@ MX[u @X> ?`wP>4^(4w +([u `>X >X4>P<&P1w>T>X4M[u+zA TXA w>AP>44A>P 6PTXAAU(4w @>P 6X4V&4zA> 1u4> H>XA>P>M

g N ?4Tq .:27.2. ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

.2\

.2.

Page 135: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

@(P[uz&uP>4 U+MM>4q <>X >X4>P Q1^X>A'A wXUA @+MM>U`> "X> `>X 3>M>UUM[u+zAM$>Pu'UAt4XMM>4q.LP"iY"="U;h&WA\P% pMA >X4 6u>w+AA> zP>X`>P(zUX[u A'AXwY M1 MX4@ XuT @X> 6X4tV&4zA> +(M M>X4>P O'AXwV>XA ^(^(P>[u4>4 ,<50 $q .:q.\q.2:2 7 p S .)EC::Y<QA<Uq pp .22\Y *GGsq 6`>4M1Y ">44 @>P +4@>P> 6u>w+AA> X4 @>P zP>X`>P(zUX[u>4bP+~XM TXA+P`>XA>AY 1u4> M>U`MA @X> <>P(zM$1P+(MM>A^(4w>4 ^( >Pz&UU>4 ,^< +UMQ[uP>X`VP+zAY Q-P>[uMA(4@>4uXUz>sI @>44 uX>P "&P@> (4A>P 5P>T@>4 V>X4 3>M>UUtM[u+zAM$>Pu'UA4XM `>wP&4@>A ">P@>4 ,<50 $q .:q)q.2y2 7 Jp 9 .Cy: QY <QA<Uq ppp.2y2Y )E*Y XT ?4M[uU(MM +4 <50 $q )Eq:q.2y: 7 p ..ECy: NY <QA<Uq ppp .2y:Yxxysq 6Pz&UU>4 `>X@> 6u>w+AA>4 @X> J1P+(MM>A^(4w>4 z&P @X> ?(M&`(4w @>M zP>X>4<>P(zMY M1 @+MM (4A>P 5P>T@>4 >X4> Q1^X>A'A w>M[uU1MM>4 ">P@>4 V/44A>Y M1 "XP@iXT +UUw>T>X4>48 @X> wU>X[uT'vXw> J>PA>XU(4w @>M 3>"X44M +(z `>X@> 6u>w+AtA>4 +4w>`P+[uA M>X4g ,<50 $q .:q)q.2y2 7 Jp 9 .Cy: QY <QA<Uq ppp .2y2Y )E*sqQA>UUA @>P `>P(zMzP>T@> 6u>w+AA> @>T zP>X`>P(zUX[u A'AXw>4 6u>w+AA>4 >Pu>`UX[u>MJ>PT/w>4 ^(P ?(M&`(4w @>P bP+~XM ^(P J>Pz&w(4wY M1 iXMA >X4> O>XU(4w @>M 3>t"X44M T/wUX[ug ,<50 $q .:q)q.2y2 7 Jp 9 .Cy: QY <QA<Uq ppp .2y2Y )E*sY @uqO>XU(4w >4AM-P>[u>4@ @>T 6X4M+A^ $14 ?P`>XA (4@ l+-XA+Uq i?UU>P@X4wM ">P@>4@X> 6X4V&4zA> X4 M1U[u>4 5'UU>4 1zA @>4 ;u+P+VA>P +UM zP>X`>P(zUX[u> 6X4V&4zA>$>PUX>P>4 (4@ ^( w>">P`UX[u>4 6X4V&4zA>4 ">P@>4g ,<50 $q .:q)q.2y2 7 Jp 9.Cy: QY <QA<Uq ppp .2y2Y )E*sq N6 "'P> @+M 4+[u @>P W&4w>P>4 SM-Pq ^( 5P>X`>tP(zU>PM1^X>A'A>4 TXA <>P(zMzP>T@>4 7 +([u ">44 @X>M> 4(P V+-XA+UT'vXw `>A>XUXwAMX4@ 7 X4 W>@>T 5+UU @X> 51Uw> ,$wUq <50 $q ..qEq.2:y 7 Jppp S )yxC:\Y <QA<Uq pp.2:yY y:xI $q 2q.\q.2:E 7 pJ S )*yC:xY <QA<Uq pp .2:GY .)xsq 6X4> hXA(4A>P4>utT>PM[u+zA +UU>X4 +(zwP(4@ @>P 3&A>Pw>T>X4M[u+zA +UM w>M>UUM[u+zAM'u4UX[u> b>PtM14>4w>T>X4M[u+zA ,Mq <50 $q )yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp .2:xY Gy.s XMA4X[uA ^( (4A>PMA>UU>4Y @+ >M `>X K .: +(z @X> u/[uMA->PM/4UX[u> ?P`>XAMU>XMA(4w +4tV1TTA ,Mq K .: ?4Tq .Es (4@ @+TXA >X4 4X[uA ->PM/4UX[u A'AXw>P 6u>w+AA> V>X4>hXA(4A>P4>uT>PX4XAX+AX$> >4Az+UA>Aq B(P M>U`MA'4@Xw>4 ?P`>XA XQ@q K .: ?`Mq .fPq ) (4@ * u+A @>P <50 ,$q )yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp .2:xY Gy.s 4X[uAQA>UU(4w w>41TT>4q f+[u M>X4>P ?`wP>4^(4w wXUA `>X j1AA>PX>>X44>uT>P4 64AtM-P>[u>4@>M "X> `>X 3>">P`>AP>X`>4@>4I `>X O'AXwV>XA>4 XQ@q K .: ?`Mq . fPq *MX4@ @X> 6X4V&4zA> @>T A'AXw>4 6u>w+AA>4 ^(^(P>[u4>4q 7 0X4MX[uAUX[u @>M 3>t"X44M 1@>P J>PU(MA>M +(M @>P J>P'(v>P(4w @>M @>P M>U`MA'4@Xw>4 ?P`>XA @X>4>4t@>4 J>PT/w>4M ,K .: ?`Mq *s wXUA (6 @+M 3U>X[u> "X> z&P 3>">P`>`>APX>`>Y Mq?4Tq .:2q

##o 1U;?L;\P" AMh ;U&WPh">'hP(;#UY"i <i'"UPBMY"/U;;Y"="U;h&WA\P$ .LP"iPi";;M;Y% n>@>P 6u>w+AA> `>^X>uA @X> 6X4V&4ztA> +(M M>X4>T ?P`>XAM$>Pu'UA4XMq 9X> zP&u>P w>U>w>4AUX[u $>PAP>A>4> ?(zz+MM(4wY6u>w+AA>4 V/44A>4 (4A>P `>MAXTTA>4 NTMA'4@>4 w>T>X4M+T X4 >X4>T >X4^Xw>4?P`>XAM$>Pu'UA4XM MA>u>4Y XMA &`>Pu1UA ,Mq K .2 ?4Tq x\ f96TmR1d=Tmesq.LP"iY"="U;h&WA\P% 9X> 6X4V&4zA> @>M z&P >X4>4 9PXAA>4 A'AXw>4 6u>w+AA>4MX4@ XuT +UU>X4 ^(^(P>[u4>4 ,wU? <50 $q .:q)q.2y2 7 Jp 9 .Cy: QY <QA<Uq ppp.2y2Y )E* _)EE]I I40:=4Y 9< .2GyY ).2Esq 6X4 ?P`>XAM$>Pu'UA4XM ^"XM[u>4 @>4X4 3&A>Pw>T>X4M[u+zA U>`>4@>4 6u>w+AA>4 M>U`MA XMA 4X[uA T/wUX[uY ">44 @>PTXA+P`>XA>4@> 6u>w+AA> MAUq +UM hXA(4A>P4>uT>P @>M <>APX>`MY X4 @>T >P A'AXw XMA(4@ @>P ^(T 3>M+TAw(A w>u/PAY ^( `>u+4@>U4 XMA ,Mq ?4Tq .:2sq 9+w>w>4 XMA >X4?P`>XAM$>Pu'UA4XM T/wUX[uY ">44 @>P <>APX>` J1P`>u+UAMw(A @>M +4@>P>4 6u>w+AtA>4 `XU@>Aq

1 .*y

pppq B(P>[u4(4w `>X O+A`>MA+4@M$>P"XPVUX[u(4w ?4Tq .2.7.2) g N

.2)

Page 136: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .*E ^Hc=:

""o 1U;?L;\P" AMh dA2UPA>K"i=5Y";BMY"/U;;Y"="U;h&WA\P$ .LP"iPi";;M;Y% n>@>P 6u>w+AA> `>^X>uA @X> 6X4V&4ztA> +(M M>X4>T l+-XA+U$>PT/w>4q <>XT 3&A>PMA+4@ @>P 3&A>Pw>T>X4M[u+zA >P^X>UAW>@>P 6u>w+AA> >4AM-P>[u>4@ M>X4>T ^X$XUP>[uAUX[u>4 ?4A>XU ^(P 0'UzA> @X> 6X4tV&4zA> +(M l+-J>PTq pT S>w>Uz+UU &`>PU'MMA W>@>P 6u>w+AA> M>X4 l+-XA+U ^(P f(At^(4wq.LP"iY"="U;h&WA\P% 9X> 6X4V&4zA> MX4@ W>@>T 6u>w+AA>4 ^(P 0'UzA> ^(^(P>[ut4>4Y @+ MX> T>uP +(M @>T J>PT/w>4 +UM +(M >X4>P O'AXwV>XA MA+TT>4 ,<50 $q.:q)q.2y2 7 Jp 9 .Cy: QY <QA<Uq ppp .2y2Y )E* _)Ey]sq

\\o 1U;?L;\P" AMh E"i=U"PM;Y M;# E"i2A&WPM;YBMY"/U;;Y"="U;h&WA\P$ .LP"iPi";;M;Y% 6M wXUA @+M wU>X[u> "X> `>X @>4 6X4tV&4zA>4 +(M l+-XA+U$>PT/w>4 ,Mq ?4Tq .2*sq L`>P w>T>X4M+T> 6X4V&4zA> MqK )E+ ?4Tq )+ (4@ .2q.LP"iY"="U;h&WA\P% 9X> 6X4V&4zA> MX4@ W>@>T 6u>w+AA>4 ^(P 0'UzA> ^(^(P>[ut4>4Y @+ MX> &`>P"X>w>4@ +(M @>T w>T>X4M[u+zAUX[u>4 J>PT/w>4 (4@ ">4Xw>P+(M @>P @+TXA $>P`(4@>4>4 O'AXwV>XA >X4>M 6u>w+AA>4 MA+TT>4 ,<50 $q .:q)q.2y2 7 Jp 9 .Cy: QY <QA<Uq ppp .2y2Y )E*sI $wUq +([u ?4Tq .2*q

YYo I7;hPUY" 1U;?L;\P"BMY"/U;;Y"="U;h&WA\P$ .LP"iPi";;M;Y% 6M w>UA>4 @X> ?(Mz&uP(4w>4 &`>P@X> &`PXw>4 6X4V(4zAM+PA>4 >4AM-P>[u>4@q <>X 6X4V&4zA>4 +(M J>P'(v>P(4wMtw>M[u'zA>4 XQ@q K )* V1TTA >M +UM1 @+P+(z +4Y ">U[u>P 6u>w+AA> "XPAM[u+zAUX[u>P6Xw>4A&T>P @>M $>P'(v>PA>4 H3 "+PI >4AM-P>[u>4@ `>X @>P J>PTX>A(4w `>">wtUX[u>P 3>w>4MA'4@> ,K )) fPq *sq.LP"iY"="U;h&WA\P% HX>@>PV>uP>4@> <>^&w> X4 51PT $14 j>X`t 1@>P B>XAP>4tA>4 ,K ))s MX4@ W>@>T 6u>w+AA>4 ^(P 0'UzA> ^(^(P>[u4>4Y ">44 @+M S>4A>4tMA+TTP>[uA ^(T 3>M+TAw(A w>u/PAY ^< `>X J>PV+(z >X4>M ^(T 3>M+TAw(A w>u/tP>4@>4 3P(4@MA&[VM w>w>4 >X4> j>X`P>4A>Y `>X J>PT'[uA4XMP>4A>4Y M1z>P4 @+MS>4A>4MA+TTP>[uA 4X[uA J1P`>u+UAMw(A XMAY (4@ X@S `>X -PX$+A>4 J>PMX[u>P(4wMtP>4A>4q f+[u <50 $q .:q)q.2y2 ,Jp 9 .Cy: QY <QA<Uq ppp .2y2Y )E* _)EE]s wXUA@+M 3U>X[u> `>X Q1^X+U$>PMX[u>P(4wMP>4A>4Y i">XU MX> +(M @>T S>4A>4MA+TTP>[uAzUX>v>4Y @+M ^(T 3>M+TAw(A w>u/PAgq <>@>4VUX[u X4M1z>P4Y +UM @+M S>4A>4MA+TTtP>[uA (N 4X[uA @(P[u S>[uAMw>M[u'zA &`>PAP+w>4 ">P@>4 V+44 ,$wUq z&P Q1^X+UP>4tA>4 K y* ?`Mq ) Q3< ps (4@ X4M1">XA w>Tq K .x.G <3< ^(T Q14@>Pw(A w>u/PA,w>w>4 <50 +([u ("P:=4O.Y QA(H .2y2Y E)* _E):]sq ?([u ">44 @X> "X>@>PV>utP>4@>4 <>^&w> 4X[uA +(z >X4>T >X4u>XAUX[u>4Y ^(T 3>M+TAw(A w>u/P>4@>4QA+TTP>[uA `>P(u>4Y MX4@ MX> @>4 6u>w+AA>4 W> ^(P 0'UzA> ^(^(P>[u4>4Y ">44MX> iX4 XuP>T NPM-P(4w TXA @>T 3>M+TAw(A ^(M+TT>4u'4w>4g ,<50 $q .:q)q.2y2 7 Jp 9 .Cy: QY <QA<Uq ppp .2y2Y )E*sY @uq @(P[u >X4 MX[u +(z @+M 3>M+TAw(A`>^X>u>4@>M S>[uAMw>M[u'zA >P"1P`>4 "1P@>4 MX4@I z>P4>PY ">44 `>X@> 6u>w+AtA>4 w>T>X4M+T +4M-P([uM`>P>[uAXwA MX4@qB( @>4 6X4V&4zA>4 XQ@q K )) fPq ) (4@ * u+A <50 $q .:q)q.2y2 ,Jp 9 .Cy: QY<QA<Uq ppp .2y2Y )E*s MX[u 4X[uA w>'(v>PAq8"U 1U;?L;\P"; AMh 2iUKAP"; E"i(MX"iM;YhY"h&W(\P"; u+A "1uU @>P 6X4M+A^@>M J>PT/w>4M wP/v>P> "XPAM[u+zAUX[u> <>@>(A(4w +UM @X> O'AXwV>XA ,wU? ("P:=74O.Y QA(H .2y2Y E)* _E):]sY M1 @+MM @X> 6X4V&4zA> @>4 6u>w+AA>4 W> ^(P 0'UzA>^(^(P>[u4>4 MX4@Y ">44 H3 @>M 3>M+TAw(AM +4w>M[u+zzA (4@ "X>@>P $>P'(v>PA">P@>4q 9+w>w>4 &`>P"X>wA "1uU @X> O'AXwV>XA `>X J>P'(v>P(4wMw>M[u'zA>4Y `>X

g N ?4Tq .2*7.2y ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

.2*

.2x

.2y

Page 137: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

@>4>4 @X> J>P'(v>P(4w @>P H3 zP&u>P >Pz1UwA +UM @>P 6P">P` ,K )* ?`Mq .fPq )sq1U;?L;\P" AMh c"UhPM;Y"; XQ@q K )) fPq * ">P@>4 X@S +(z >X4>P O'AXwV>XA `>P(tu>4 (4@ MX4@ @+44 @>T A'AXw>4 6u>w+AA>4 ^(^(P>[u4>4q

6X4MA">XU>4 zP>Xq

fEn BMi"&W;M;Y #"i 1U;?L;\P" '"U= aU"X'iAM&W M;# '"U A;#"i";aMP*M;Yhi"&WP";

I&WiU\PPM= 'Uh 39!)% %043@8S=Y fX>v`P+([u +4 3>M>UUM[u+zAMP>[uA>4 >X4>P b>PM14>4w>tM>UUM[u+zAY 5S .2y2Y )x2I GU22Q"PPY 6X4V1TT>4Mw>MA+UA(4w @(P[u fX>v`P+([u`>MA>UU(4wkp4zq .2EGY .I GU22Q"PPY N4>4Aw>UAUX[u> <>APX>`M&`>PAP+w(4w (4A>P 6X4P'(T(4w @>M fX>vt`P+([uM +4 >X4>T 3P(4@MA&[V ^(w(4MA>4 @>M L`>PAP+w>4@>4Y p4zq .2G.Y G*I A=U28=RY 9X>(4>4Aw>UAUX[u> L`>PAP+w(4w >X4>M <>APX>`MY O>XU`>APX>`M 1@>P hXA(4A>P4>uT>P+4A>XUM (4A>PJ1P`>u+UA @>M fX>v`P+([uM +4 >X4>T <>APX>`MwP(4@MA&[VY 9QAS .2G.Y ExGI A1>8O;;" 9>PfX>v`P+([u +T ?4A>XU >X4>P b>PM14>4w>M>UUM[u+zAY fnH .2G.Y x:.I !U@82=RQ"PPY 9>PfX>v`P+([u +T ?4A>XU >X4>P b>PM14>4w>M>UUM[u+zAY 9QAS .2GxY )22I !=RU-Y 9>P fX>v`P+([uX4 @>P <>MA>(>P(4wM-P+~XMY QAl14wPS>-q .2GyY x\yI C=2HOR>2Y J1P>P`M[u+zA (4@ fX>vt`P+([uM$>PT'[uA4XMY << .2Gy <>XUq EY .I GL A@8QU>2Y <>wP&4@(4w >X4>M fX>v`P+([uMYQA`n`q .2GyCGEY .2x ,6X4^>U(4A>P4>uT>4Y ?4A>XU +4 b>PM3>MqsY ).: ,bPX$+A$>PT/w>4sI AN;7;UP:Y B(P >X4V1TT>4MA>(>PUX[u>4 <>u+4@U(4w @>M fX>v`P+([uMY 5S .2GyY *E.Y x.xI GLA@8QU>2Y ?4T>PV(4w ^( <50 NPA>XU $1T )xq h'P^ .2GE 7 p S .*:CG*Y 5S .2GEY x..I GLA@8QU>2Y <>T>PV(4w>4 &`>P @>4 fX>v`P+([u +4 S>[uA>4 +UM 6X4V(4zAMm(>UU>Y 5S .2GGYxyGI XOJ=4Y 9>P fX>v`P+([u +4 >X4>T 3>M>UUM[u+zAM+4A>XUY << .2G:Y .xy2I B1MM=Y h/wtUX[uV>XA>4 (4@ 3P>4^>4 @>P L`>PAP+w(4w $14 6X4V(4zAMm(>UU>4 +UM bP1`U>T @>P B(P>[ut4(4w $14 6X4V&4zA>4Y 9QAn3 . ,.2G2sY GI GL A@8QU>2Y h/wUX[uV>XA>4 (4@ 3P>4^>4 @>PL`>PAP+w(4w $14 6X4V(4zAMm(>UU>4 $14 >UA>P4 +(z lX4@>PY 9QAn3 . ,.2G2sY x.I AN;;UP:Yh/wUX[uV>XA>4 (4@ 3P>4^>4 @>P L`>PAP+w(4w $14 6X4V(4zAMm(>UU>4 @(P[u <>MA>UU(4w>X4>M (4>4Aw>UAUX[u>4 fX>v`P+([uM z&P 5+TXUX>4+4w>u/PXw>Y 9QAn3 . ,.2G2sY .)yI A@81RH=H14 'U=3@8=Y 9XMV(MMX14M`>XAP+wY 9QAn3 . ,.2G2sY ))EI AN;;UP:Y h/wUX[uV>XA>4 (4@3P>4^>4 >X4>P J>PU+w>P(4w $14 6X4V&4zA>4 +(z @X> z1Uw>4@> 3>4>P+AX14Y QA`n`q .2G:CG2Y*\.I GL A@8QU>2Y l14M>m(>4^>4 @>P fX[uA+4>PV>44(4w >X4>M $>PT'[uA4XM">XM> `>wP&4@>tA>4 fX>v`P+([uM +4 S>[uA>4Y n`5QAS .2G:CG2Y )2)I A@81RH=7D32=4RO8Y QA>(>PUX[u>fX[uA+4>PV>44(4w >X4>M fX>v`P+([uMY n`5QAS .2G:CG2Y )G\I IPOWW=7I=1SY 9X> MA>(>PUXt[u> <>u+4@U(4w $14 f(A^(4wMP>[uA>4Y QA(H .2G2Y *\yI FZ4SR=Y 6PAP+wMA>(>PUX[u> J>Pt'4@>P(4w>4 +(z @>T 3>`X>A @>P M[u(U@P>[uAUX[u>P (4@ @X4wUX[u>P f(A^(4wM&`>PU+MM(4wY9< .2G2Y .\yGI FU8"23@8Y 9>P fX>v`P+([u +4 3P(4@`>MXA^ (4@ +4 l+-XA+U$>PT/w>4Y 5S.2G2Y E\.I XOJ=4Y 9>P fX>v`P+([u +4 >X4>T 3>M>UUM[u+zAM+4A>XUY << .2:\Y .xExq

39!3]399)% GL A@8QU>2Y QA>(>PP>[uAUX[u> i?4>PV>44(4wg >X4>M M[u>4V">XM> +(z y n+uP>>X4w>P'(TA>4 <P(AA14X>v`P+([uM +4 >X4>T hX>A"1u4wP(4@MA&[VY 5S .2:\Y y.2I GLA@8QU>2Y 6X4V&4zA>^(P>[u4(4w ,(4@ 6X4V&4zA>>PTXAAU(4ws `>X M[u>4V">XM>P B(">4@(4w$14 f(A^(4wMP>[uA>4 +4 3>w>4MA'4@>4 @>M bPX$+A$>PT/w>4MY QA`n`q .2:\C:.Y .yEI *=R7P=4Y B(P B(P>[u4(4w $14 6X4V&4zA>4 `>X fX>v`P+([uY QA`n`q .2:\C:.Y x\.I )O4>=.UPYfX>v`P+([u +4 3P(4@$>PT/w>4 (4@ fX>v`P+([u +4 l+-XA+U$>PT/w>4 `>X @>P 6X4V1TtT>4MA>(>PY 9QAS .2:.Y y.2I IO4PY fX>v`P+([u`>MA>(>P(4w .2:.Y 6P"'w(4w>4 z&P @X> <>tP+A(4wM-P+~XMY lcQ9p .2:.Y x*\yI CR0@S=W"1QY b>PM/4UX[u> B(P>[u4(4w $14 6X4V&4zA>4+(M J(J `>X @X4wUX[u>4 (4@ 1`UXw+A1PXM[u>4 f(A^(4wMP>[uA>4Y 5S .2:.Y .:.I GL A@8QU>2YpQA< .2:.Y 2 ,^( <50 $q .*qyq.2:\ 7 Jppp S .):CG:sI &8"4RU=4Y 3>MX[u>PA>M (4@ N4w>MXt[u>PA>M `>X @>P 6X4V1TT>4M`>MA>(>P(4w @>M fX>v`P+([uMY QA`n`q .2:)C:*Y ))2I *=RP=4Yf>(> 64A"X[VU(4w>4 `>XT fX>v`P+([uY n`5QAS .2:)C:*Y *\I IO4PY fX>v`P+([u +T3P(4@t (4@ H>PA-+-X>P$>PT/w>4Y lcQ9p .2:*Y y)).I GL A@8QU>2Y ?4Tq ^( <50 Jppp S.G\CG:Y 5S .2:*Y E.2I A@8OR2HY 9X> >X4V1TT>4MA>(>PP>[uAUX[u> <>u+4@U(4w @>M fX>vt`P+([uM +(M @>P QX[uA @>M <50Y 5S .2:*Y yG*I AN;;UP:Y ?4Tq ^( <50 3PQ .C:.Y 5S .2:*Y)G:I A2=M8"PY 9X> >PAP+wMA>(>PUX[u> <>u+4@U(4w @>M fX>v`P+([uM X4 @>P j+4@"XPAM[u+zAYp4zq .2:*Y y::I '"R2=4Y N4A>P4>uT>4M4X>v`P+([uY << .2:*Y ..y.I '"33=4Q=J=4Y 9>P

1 .*G

pJq B(P>[u4(4w `>XT fX>v`P+([u ?4Tq .2y7)\\ g N

.2E7)\\

Page 138: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .*: ^Hc=:

fX>v`P+([u XT 6X4V1TT>4MA>(>PP>[uAY 5S .2:*Y .yGI 'OR;;7%U=M=PW4O@SY 9>P J1Pt`>u+UAM4X>v`P+([u X4 @>P 4>(>P>4 S>[uAM-P>[u(4w @>M <50 ,psY 9QAS .2:*Y )y\I %NR7R=4=4Y j>XAw>@+4V>4 @>P fX>v`P+([u`>MA>(>P(4w `>X @>4 6X4V&4zA>4 +(M J(JY QA`n`q.2:xC:yY yyI IO4PC&"4R<Y fX>v`P+([ut?UAz'UU>Z f>(> j/M(4wMT/wUX[uV>XA>4Y lcQ9p.2:xY yE::I G#LY 6P">P` >X4>M TXA fX>v`P+([u `>U+MA>A>4 3P(4@MA&[VMY 9QAB .2:xY E.:IG1@"3Y Q+[u>4P>[uAUX[u>M `^"q M[u(U@P>[uAUX[u>M f(A^(4wMP>[uA M1"X> @>MM>4 >X4V1TtT>4MA>(>PP>[uAUX[u> <>@>(A(4wY 5S .2:xY yGyI FU22=RW"@8Y f>(> 3P(4@M'A^> ^(P >PAP+wtMA>(>PUX[u>4 <>u+4@U(4w @>M fX>v`P+([uMY QA<-q .2:xY .22I OL(iY 9>P fX>v`P+([u `>X6X4V&4zA>4 +(M J(JY pQA< .2:xY E*yI XL A@8QU>2Y 9X> S>[uAMU+w> 4+[u @>T 4>(>4 fX>vt`P+([u>PU+MM `>X @>4 6X4V&4zA>4 +(M J(JY p4zq .2:xY .E2I GL A@8QU>2Y 9>P fX>v`P+([u,+4 3P(4@MA&[V>4s XT <>P>X[u @>M w>">P`UX[u>4 <>APX>`M$>PT/w>4MY p4zq .2:xY )y*I A2=7M8"PY 9X> ?4-+MM(4w $14 fX>v`P+([uM$>PAP'w>4 4+[u @>P L`>Pw+4wMP>w>U(4w $1T .q)q.2:xY 9< .2:xY y:yI A2=M8"PY 9X> ?(M"XPV(4w>4 @>P <50tNPA>XU> $1T )2q..q.2:* +(z@>4 fX>v`P+([u>PU+MM $1T )*q..q.2:*Y 9< .2:xY .G2GI +P>=43Y f(A^(4wMP>[uA (4A>P 5+tTXUX>4+4w>u/PXw>4 7 MA>(>PUX[u> <>u+4@U(4wY p4zq .2:yY )2I )L F=J=4Y 3>"X44P>+UXMX>P(4w(4@ 3>"X44$>PU+w>P(4w @(P[u L`>PAP+w(4w $14 <>APX>`MwP(4@MA&[V>4 (4A>P J1P`>u+UA@>M fX>v`P+([uMY << .2:yY ))*\I A=U28=RY 6X4V1TT>4MA>(>PP>[uAUX[u> <>u+4@U(4w @>MfX>v`P+([uM (4@ 1`UXw+A1PXM[u>P f(A^(4wMP>[uA> `>X @>4 6X4V&4zA>4 +(M J(JY << .2:yY.:)I A2=M8"PY 9< .2:y <>XUq *Y GI $=P28N;=4Y fX>v`P+([uY H1u4P>[uA (4@ 1`UXw+A1PXM[u>f(A^(4wMP>[uA> +4 -PX$+A>4 3P(4@MA&[V>4Y 5S .2:yY ..*Y .x.I !=R>8"13Y fX>v`P+([ut`>MA>UU(4w `>X 01z&`>Pw+`> 1@>P ^(P $1P`>P>XA>4@>4 01z4+[uz1Uw>Y p4zq .2:EY xyGI %LF=J=47A@8"4=PW=4:Y O+A`>MA+4@ (4@ S>[uAMz1Uw>4 @>P f(A^(4wM&`>PU+MM(4wY QA(H .2:EY.\*I )"RS=Y 9>P fX>v`P+([u +4 >X4>T l3t?4A>XUY 5S .2:GY .)2I )U2HY 9>P fX>v`P+([u +4b>PM14>4w>M>UUM[u+zAM+4A>XU>4Y 9< .2:GY .y\EI '=32=PW=4:=4Y fX>v`P+([u +4 U+4@t (4@z1PMA"XPAM[u+zAUX[u>T <>APX>`M$>PT/w>4Y p4zq .2:GY ))I 'UPS=RTO8"PPY fX>v`P+([u +4-PX$+A>T (4@ `>APX>`UX[u>T 3P(4@`>MXA^Y 0>X@>U`>Pw .2:GI 'U22Q"PPY 9X> >X4V1TT>4tMA>(>PP>[uAUX[u> <>(PA>XU(4w @>M fX>v`P+([uM +4 w>">P`UX[u>4 6X4^>U(4A>P4>uT>4Y 9XMMqH&P^`(Pw .2:GI GL A@8QU>2Y ?4Tq ^( <50 F S y.C:.Y 5S .2::Y .*)q

A' 3993% '0RR=PS=QM=4Y QA>(>PUX[u> 51Uw>4 @>P (4>4Aw>UAUX[u>4 <>MA>UU(4w >X4>M fX>vt`P+([uM +4 >X4>T ^(T <>APX>`M$>PT/w>4 w>u/P>4@>4 3P(4@MA&[VY 5S .22.Y .\.I C"13YfX>v`P+([u +4 b>PM14>4w>M>UUM[u+zAMt?4A>XU>4Y 9QAS .22)Y ..G.I A@8NPY 9>P fX>v`P+([u+4 Q+[u>4Y l/U4 .22)I YO=42H=PY fX>v`P+([u (4@ 9+(>P4@> j+MA>4 XT B(M+TT>4u+4wTXA J>PM1Pw(4wMU>XMA(4w>4 XT S+uT>4 $1P">ww>41TT>4>P 6P`z1Uw>Y 9QAS .22xY .yy*IA@8NPY 9>P fX>v`P+([u +T 3>M>UUM[u+zAM+4A>XUY B0S .y: ,.22xsY ))2I A@81RH= H14 'U=73@8=Y 9>P fX>v`P+([u +T 3>M>UUM[u+zAM+4A>XU +4 >X4>P b>PM14>4w>M>UUM[u+zA>4Y 9QAS .22yY*.:I '032Y 9X> ->PM/4UX[u> B(P>[u4(4w @>P 6X4V&4zA> `>XT fX>v`P+([uY l/U4 .22yIA@8NPY fX>v`P+([u X4 3>M>UUM[u+zAMt (4@ QA>(>PP>[uAY QA`n`q .22EC2GY xyI A2184Q"PPY6X4V1TT>4MA>(>PP>[uAUX[u> <>u+4@U(4w @>M fX>v`P+([uM (4@ @>P 1`UXw+A1PXM[u>4 f(At^(4wMP>[uA> `>X @>4 6X4V&4zA>4 +(M J(JY 9QAS .22:Y .x\yI %4O3>HORY 6X4V1TT>4MA>(t>PP>[uAUX[u> <>u+4@U(4w @>M fX>v`P+([uM (4@ +4@>P>P f(A^(4wMP>[uA> `>X 6X4V&4zA>4+(M J(JY 5S .22:Y G)xI K"P33=PCEU@S=RY N4A>P4>uT>4M4X>v`P+([uY <>PUX4 .22:I C"13Y9>P fX>v`P+([u +T ?4A>XU +4 >X4>P $>PT/w>4M$>P"+UA>4@>4 b>PM14>4w>M>UUM[u+zAY 5S.222Y )xI A@81RH= H14 'U=3@8=Y 9X> >PAP+wMA>(>PUX[u> <>u+4@U(4w $14 fX>v`P+([u (4@OP>(u+4@ +T hXA(4A>P4>uT>P+4A>XUY 5S .222Y ):.I IO4PY fX>v`P+([uMw>MA+UA(4w>4 +(z@>T bP&zMA+4@Y 9QAS .222Y .xE.Y .y.)I &"4R<C)"13@8"2HY fX>v`P+([u +4 <>APX>`M$>PtT/w>4Y lcQ9p )\\.Y .):G)I YN42HCKO4>=Y fX>v`P+([u +4 b>PM14>4w>M>UUM[u+zAMt?4A>XtU>4 7 bP+~XM-P1`U>T>Y 5S )\\*Y 22:I A@81RH= H14 'U=3@8=Y 9X> >PAP+wMA>(>PUX[u> <>u+4@tU(4w $14 fX>v`P+([u (4@ OP>(u+4@ +4 >X4>T l3t?4A>XUY << )\\xY *yyI YLAN;;UP:CKO4>"PY fX>v`P+([u +4 >X4>T hXA(4A>P4>uT>P+4A>XUY << )\\xY *y*I IO4PC&"47R<Y S>4+XMM+4[> @>M J1P`>u+UAM4X>v`P+([uM 7 BX$XUt (4@ MA>(>PP>[uAUX[u> bP1`U>T> (4@j/M(4w>4Y lcQ9p )\\2Y .Ey.xI K"P3=PCK"P3=PY 9>P fX>v`P+([u XT BX$XUt (4@ QA>(>PtP>[uAY :q ?(zUqY 0>P4>C<>PUX4 )\\2q

g N J1P ?4Tq )\. ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

Page 139: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

3n F'"iYi"U\";#" 0iAY"hP">>M;Y"; #"i BMi"&W;M;Y '"U= aU"X'iAM&W

Ao aU"X'iAM&WAiP";BM/";#M;Yh;U"X'iAM&W UX>wA $1PY ">44 @>P 6Xw>4A&T>P @>T <>P>[uAXwA>4@>4 fX>v`P+([u `>MA>UUAI @X>M V+44 >4Aw>UAUX[uY A>XU">XM> >4Aw>UAUX[u 1@>P (4>4Atw>UAUX[u >Pz1Uw>4qE7i'"WA>Ph;U"X'iAM&W XMA +4^(4>uT>4Y ">44 `>X L`>PAP+w(4w >X4>M H3wU>X[u^>XAXw >X4 fX>v`P+([u z&P @>4 `XMu>PXw>4 6Xw>4A&T>P `>MA>UUA "XP@I @+PX4UX>wA V>X4 64Aw>UA ,<50 $q ):qGq.2:. 7 Jppp S .)xCGEY <QA<Uq pp .2:)Y *G:I $q)Eq)q.2:G 7 pJ S *)yC:xY <QA<Uq pp .2:GY GG)sq Q>X4> <>@>(A(4w XMA +(zwP(4@4>(>P>P 64A"X[VU(4w>4 XT 6X4V1TT>4MA>(>Pt (4@ 6P`M[u+zAMA>(>PP>[uA >Pu>`tUX[u w>"+[uM>4q ?(zwP(4@ @>P w>'4@>PA>4 S>[uAMU+w> MA>UUA >P >X4> ?UAq ^(P J>PtT/w>4M&`>PAP+w(4w w>w>4 J>PM1Pw(4wMU>XMA(4w>4 @+P ,uX>P^( +(Mz&uPUq IO4PC&"4R<Y lcQ9p )\\2Y .Ey.xsq8iM&WP"U>h;U"X'iAM&W XMA >X4 fX>v`P+([uY @>P +4 >X4>T <P([uA>XU >X4>M J>PtT/w>4Mw>w>4MA+4@M `>MA>UUA "1P@>4 XMAq^M7P";;U"X'iAM&W XMA >X4 fX>v`P+([u +4 >X4>T ?4A>XU +4 @>4 6X4V&4zA>4 +(M@>T TXA @>T fX>v`P+([u `>U+MA>A>4 J>PT/w>4Mw>w>4MA+4@q p4 @X>M>T 5+UU XMA@>P fX>v`P+([uw>w>4MA+4@ X4Mw>M+TA `>U+MA>AY @>P fX>v`P+([u>P >Pu'UA @X> f(At^(4w>4 +`>P 4(P ^( >X4>T `>MAXTTA>4 <P([uA>XUq8iMPP7;U"X'iAM&W XMA >X4 fX>v`P+([uY `>X @>T MX[u @>P fX>v`P+([u`>MA>UU>P$>P-zUX[uA>AY @X> @>T fX>v`P+([u>P 4+[u KK .\x.Y .\xy (4@ .\xG <3< 1`UX>w>4t@>4 l1MA>4 (4@ j+MA>4 ^( AP+w>4qE"i=(&WP;Uh;U"X'iAM&W XMA >X4 fX>v`P+([uY @>4 @>P ,@X>s 6P`>,4s +(zwP(4@ >Xt4>P ?41P@4(4w @>M 6P`U+MM>PM X4 >X4>P U>A^A"XUUXw>4 J>Pz&w(4w ,O>MA+T>4AY 6P`t$>PAP+ws >X4>T 9PXAA>4 `>MA>UUAq 9X> U>A^A"XUUXw> J>Pz&w(4w `>wP&4@>A U>@XwUX[u@X> J>P-zUX[uA(4w ^(P 6X4P'(T(4w @>M fX>v`P+([uMq 9>P J>PT'[uA4XM4X>vt`P+([u V+44 +4 >X4>T >X4^>U4>4 f+[uU+MMw>w>4MA+4@Y +4 T>uP>P>4 f+[uU+MMtw>w>4MA'4@>4 1@>P +T w>M+TA>4 f+[uU+MM `>MA>UUA ">P@>4qIU&W"iM;Yh;U"X'iAM&W ,Mq ?4Tq )*.sq

'o 1;P/U&?>M;Y #"i J"&WPh2i"&WM;Y

AAo J"&WPh2i"&WM;Y #"h J"U&Wh\U;A;*W7\h M;# (>P"i" J"&WPh2i"&WM;Y#"h 8M;#"h\U;A;*W7\h

3P(4@M'A^UX[u "(P@> +4>PV+44AY @+MM @X> fX>v`P+([u>PAP'w> @>T fX>v`P+([u>P^(^(P>[u4>4 MX4@ ,<50 $q )\q*q.2y* 7 pJ )x2Cy) NY <QA<Uq ppp .2y*Y ..:Y `>APqU+4@"XPAM[u+zAUX[u w>4(A^A> 3P(4@MA&[V>sY M1z>P4 @>P fX>v`P+([u A+AM'[uUX[u@(P[uw>z&uPA "(P@>q9>P (4>4Aw>UAUX[u> fX>v`P+([u ^(w(4MA>4 >X4>M N4A>Pu+UAM`>P>[uAXwA>4 "(P@>(PM-P&4wUX[u "X> >X4 fX>v`P+([u (4A>P 5P>T@>4 `>u+4@>UA ,-PdJ3 QAq <@q .xYy:sq Q-'A>P "(P@> >X4 M1U[u>P fX>v`P+([u W>@1[u +(zwP(4@ "XPAM[u+zAUX[u>P <>tAP+[uA(4w 7 1u4> S&[VMX[uA +(z @X> S>[uAMU+w> 4+[u <3< (4@ @X> A+AM'[uUX[u>?(M&`(4w @>M fX>v`P+([uM 7 "X> @X> U+(z>4@> 3>"'uP(4w $14 N4A>Pu+UA X451PT @>P fX>v`P+([u>PAP'w> ,K .) fPq )s `>(PA>XUAI @X> 6PAP'w> "(P@>4 @+u>P@>T fX>v`P+([u`>MA>UU>P ^(w>P>[u4>A ,^< S50 $q *.qGq.2x.Y SQA<Uq .2x.Y :E.I$q .xqxq.2x*Y SQA<Uq .2x*Y y.EI <50 $q :q)q.2yG 7 Jp )GCyE NY <QA<Uq ppp .2yGY)\GI $q *\q:q.2E* 7 Jp ).ECE) NY <QA<Uq ppp .2ExY y2sq

1 .*2

pJq B(P>[u4(4w `>XT fX>v`P+([u ?4Tq )\.7)\) g N

)\.

)\)

Page 140: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .x\ ^Hc=:

''o aA&W\7>Y";#" J"&WPh2i"&WM;Y #"h 8M;#"h\U;A;*W7\h% BMi"&W;M;Y'"U= aU"X'iAM&W"i A>h 7iUYU;(i 8"i"&WPUYP"=

9(P[u NPAq $q EqGq.2EE ,Jp .)xCEyY <QA<Uq ppp .2EEY y:xs '4@>PA> @>P <50 M>X4>SM-Pq 6P 4+uT +4Y @+MM @>P fX>v`P+([u>P @X> 6PAP'w> +(M >X4>T S>[uA ,i1PXwXt4'Pgs ^X>u>Y (4@ P>[u4>A> MX> XuT +([u @+44 ^(Y ">44 >P w>w>4&`>P @>T fX>vt`P+([u`>MA>UU>P (4A>Pu+UAM`>P>[uAXwA "+P (4@ @>P fX>v`P+([u (4>4Aw>UAUX[u `>tMA>UUA "(P@>I @>P <50 ">4@>A> +UM1 K .) fPq ) 4X[uA +4q 6P T+[uA> W>@1[u @X>6X4M[uP'4V(4wY @+MM @X> f(A^(4w>4 @>T 6Xw>4A&T>P (4@ <>MA>UU>P @>M fX>vt`P+([uM @+44 ">XA>PuX4 ^(^(P>[u4>4 M>X>4Y ">44 i@>P fX>v`P+([u>P "XPAM[u+zAtUX[u 4X[uA +4@>PM w>MA>UUA ">P@>Y +UM 1` >P U+(z>4@> B+uU(4w>4 >Pu+UA>gI >P T&MM>+UM1 XT $1UU>4 NTz+4w <>MXA^t (4@ J>P"+UA(4wM`>z(w4XM u+`>4 (4@ +(M&`>4(4@ @>P fX>v`P+([u @&Pz> 4X[uA +(z `>MAXTTA>Y $1T 6Xw>4A&T>P z>MAw>U>wA><>AP'w> `>M[uPq M>X4I Mq ^< +([u <50 $q EqGq.2EE 7 Jp ...CEyY <506 :EY EGxI$q )xq..q.2EG 7 Jp S )GxCEEY <QA<Uq pp .2E:Y )E\I $q :q:q.2E2 7 Jp S )22CEGY<QA<Uq pp .2E2Y E:*q8"U ";PY">P>U&W"i 8"hP">>M;Y #"h aU"X'iAM&Wh "(P@> K .) fPq ) M[u14 @>Mtu+U` 4X[uA +4w>">4@>AY ">XU ">w>4 @>P z>uU>4@>4 N4>4Aw>UAUX[uV>XA @+M <>wPXzzMtT>PVT+U iB(">4@(4wg 4X[uA >Pz&UUA "+P ,<50 $q yqGq.2yG 7 Jp GxCyy NY<QA<Uq ppp .2yGY *2*sq

&&o BMi"&W;M;Y '"U #"=$ #"i #"; HAP'"hPA;# #"i 1U;?L;\P""i*U">M;YK"i/Ui?>U&WP

9X> ">XA>P> 64A"X[VU(4w @>P SM-Pq "(P@> @(P[u >X4> "X>@>P(T "XPAM[u+zAUX[u>Y+`>P @+`>X 4(4T>uP @Xzz>P>4^X>P>4@> <>(PA>XU(4w @>P fX>v`P+([uz'UU> `>MAXTTAq9+`>X "(P@> ^(4>uT>4@ @+P+(z +`w>MA>UUAY ">U[u> h>PVT+U> 4+[u @>P W>">XUXw>46X4V(4zAM+PA @+z&P T+vw>`>4@ MX4@Y @+MM @>P QA-zUq @>4 O+A`>MA+4@ @>P 6X4V&4ztA>>P^X>U(4w $>P"XPVUX[uAq hXA @>T NPAq $q .xq..q.2G2 ,p S .)*CGEY <QA<Uq pp .2:\Yx*)s u+A @>P <50 ^(P B(P>[u4(4w $14 6X4V&4zA>4 +(M @>T fX>v`P+([u >4AtM[uX>@>4Z

i6M V1TTA @+P+(z +4Y 1` @>P ^(P ?(M&`(4w @>M fX>v`P+([uM <>P>[uAXwA> >X4> S>[uAMtMA>UU(4w >PU+4wAY @X> >M XuT w>MA+AA>AY @X> O+A`>MA+4@MT>PVT+U> ^( $>P"XPVUX[u>4Y @X>4+[u @>T 6QAS>[uA >X4> `>MAXTTA> 6X4V(4zAM+PA [u+P+VA>PXMX>P>4Y (4@ 1` >P M>X4>S>[uAMMA>UU(4w +([u A+AM'[uUX[u ^(P 6P^X>U(4w $14 6X4V&4zA>4 +(M4(A^Aqg

9>P <50 `>W+uA> @X> 5P+w> XT >4AM[uX>@>4>4 5+UU ,J>P-+[uA(4w @>M 3>">P`>t`>APX>`M @(P[u 6Xw>4A&T>P (4@ fX>v`P+([u>Psq p4 @P>X ">XA>P>4 64AM[u>X@(4w>4,<50 $q .*qyq.2:\ 7 Jppp S E*CG2Y <QA<Uq pp .2:.Y )2yI $q .*qyq.2:\ 7 Jppp SGyCG2Y <QA<Uq pp .2:.Y )2GI $q .*qyq.2:\ 7 Jppp S .):CG:Y <QA<Uq pp .2:.Y )22sMA&A^A> @>P <50 @X> B(P>[u4(4w $14 6X4V&4zA>4 +(M J(J +(z @>4 3P(4@M+A^Y6X4V&4zA> M>X>4 @>TW>4Xw>4 ^(^(P>[u4>4Y @>P @>4 O+A`>MA+4@ @>P 6X4V(4zAMt>P^X>U(4w $>P"XPVUX[u>I @+M M>X @>P fX>v`P+([u>PY ">44 >P M>U`MA 7 wwzq @(P[u >Xt4>4 w>M>A^UX[u>4 ,1@>P P>[uAMw>M[u'zAUX[u>4s J>PAP>A>P 7 @X> H1u4(4w>4 $>PTX>tA>Y @uq @X> ^(P 64AMA>u(4w @>P hX>A>X4V&4zA> z&uP>4@> O'AXwV>XA +(M&`>q H>w>4@>P <>M14@>Pu>XA>4 `>X @>P <>MA>UU(4w >X4>M fX>v`P+([uM ^"XM[u>4 >X4+4@>P 4+tu> MA>u>4@>4 b>PM14>4 Mq +([u ?4Tq *\) zzq

6X4MA">XU>4 zP>Xq

&o E"iW(>P;Uh #"i BMi"&W;M;Yhi"Y">; *M A;#"i"; E7ih&WiU\P";

AAo E"iW(>P;Uh *M g 3N ain NG;";PY">P>U&W" 8"hP">>M;Y #"h aU"X'iAM&Wh% K .) fPq ) (4A>PM+wA @>4 ?`^(w`>MAXTTA>P B(">4@(4w>4 ,j>XMA(4w>4 1u4> 3>w>4U>XMA(4wsI >P XMA >X4> J1Pt

g N ?4Tq )\*7).\ ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

)\*

)\x

)\y7)\2

).\

Page 141: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

M[uPXzA ^(P 6X4V&4zA>$>P">4@(4wq 9X> (4>4Aw>UAUX[u> <>MA>UU(4w >X4>M fX>vt`P+([uM XMA >`>4M1 ">4Xw >X4> B(">4@(4w XQ@q K .) fPq ) "X> @X> L`>PAP+w(4w$14 J1UU>Xw>4A(Tq QX> $>PM[u+zzA @>T fX>v`P+([u>P >X4> P>[uAUq (4@ A+AM'[uUX[u>QA>UU(4wY +(zwP(4@ @>P>P >P M>U`MA @X> f(A^(4w>4 >X4>P Q+[u> 1@>P >X4>M S>[uAM^X>uA ,KK .\*\Y .\E: <3<s (4@ @+@(P[u 6X4V&4zA> XT >MAUq QX44> >P^X>U>4 V+44IMq uX>P^( <50 $q )2q..q.2:* 7 Jppp S ).yCG2Y <QA<Uq pp .2:xY *EEq B(T fX>vt`P+([u ^"XM[u>4 >X4+4@>P 6>Rm cKmRm6!m6 [mdc36m6 Mq ?4Tq *\)q1;PY">P>U&W" 8"hP">>M;Y #"h aU"X'iAM&Wh% K .) fPq ) XMA uX4MX[uAUX[u @>P B(tP>[u4(4w @>P fX>v`P+([u>PAP'w> +([u @>Mu+U` 4X[uA +4^(">4@>4Y ">XU ">w>4@>M 64Aw>UAM `>wPXzzUX[u V>X4> B(">4@(4w XQ@q J1PM[uPXzA $1PUX>wA ,<50 $q EqGq.2EE 7 Jp .x:CEyY <QA<Uq ppp .2EEY E))sq 9X>M wXUA +([u `>X >4Aw>UAUX[u>P <>MA>UtU(4w ^(w(4MA>4 >X4>M N4A>Pu+UAM`>P>[uAXwA>4 ,<50 $q EqGq.2EE 7 Jp .*yCEyY<QA<Uq ppp .2EEY Ey\sq0"W>P "h A; "U;"i "U;?M;\Ph"i*U">";#"; H(PUY?"UP @>M fX>v`P+([u>PMY M1 u+A@>P fX>v`P+([u "XPAM[u+zAUX[u 4(P @X> <>@>(A(4w >X4>P J>P-zUX[uA(4w @>M 6Xw>4tA&T>PM ^(P ?`z&uP(4w @>P 6PAP'w> +4 @>4 fX>v`P+([u>Pq 6X4> M1U[u> iJ>Ptz&w(4wg &`>P 6X4V&4zA> XMA M[u14 4+[u +UUw>T>X4>4 B(P>[u4(4wMwP(4@M'A^>4MAUq (4`>+[uAUX[uI $wUq +([u <50 $q *q)q.22: 7 pF S *:C2EY <QA<Uq pp .22:Y y*2q

''o E"iW(>P;Uh *M g ZN <`9X> <>MA>UU(4w >X4>M >P4MA w>T>X4A>4 (4@ A+AM'[uUX[u +(Mw>&`A>4 fX>v`P+([uMV+44 @+^( z&uP>4Y @+MM 6X4V&4zA> $1T 6Xw>4A&T>P +(z @>4 fX>v`P+([u>P $>PtU+w>PA ">P@>4 (4@ MX[u (N @X> MAUq <>U+MA(4w `>X@>P b+PA>X>4 ^(M+TT>4 TX4@>PAq9+PX4 UX>wA W>@1[u V>X4 3>MA+UA(4wMTXMM`P+([u XQ@q K x) ?3 ,<50 $q )xq..q.2EG7 Jp S )GxCEEY <QA<Uq pp .2E:Y )E\I $q .2q..q)\\* 7 pF S yxC\\Y <50CfJ )\\xY .\G2I $q .*q.)q)\\y 7 F S E.C\.Y <QA<Uq pp )\\:Y .Esq 9+M h1AX$ @>PQA>(>P>PM-+P4XM XMA (4M[u'@UX[u ,<50 $q ))q:q.2y. 7 pJ )xECy\ QY <QA<Uq ppp.2y.Y .:.I $q *q)q.22: 7 pF S *:C2EY <QA<Uq pp .22:Y y*2I $q .*q.)q)\\y 7 F SE.C\.Y <QA<Uq pp )\\:Y .Esq L`>P <>MA>UU(4w >X4>M fX>v`P+([uM "XPAM[u+zAUX[u +UM6PM+A^ $14 N4A>Pu+UAMU>XMA(4w>4 Mq ?4Tq *\*q6X4 hXMM`P+([u $14 3>MA+UA(4wMT/wUX[uV>XA>4 w>Tq K x) ?d XMA W>@1[u +4^(t4>uT>4Y ">44 6UA>P4 XuP>T lX4@ (4>4Aw>UAUX[u >X4>4 `>zPXMA>A>4 fX>v`P+([u +4>X4>T 3P(4@MA&[V `>MA>UU>4Y @+M $1T lX4@ +4M[uUX>v>4@ +4 @X> 6UA>P4 ^(P&[Vt$>PTX>A>A "XP@ ,<50 $q .:q.\q.22\ 7 pJ S *EC2\Y <QA<Uq pp .22.Y )\ysI $wUq uX>Pt^( +([u ?4Tq )G* (4@ *.*q

#o E"iW(>P;Uh #"i 1U;?L;\P"*Mi"&W;M;Y *Mi BMi"&W;M;Y K7; DUiPVh&WA\PhYLP"i; paU"X'iAM&W M;# /UiPh&WA\P>U&W"h 1UY";PM=o

f+[u K *2 ?`Mq . ?d MX4@ H3 @>T 6Xw>4A&T>P ^(^(P>[u4>4I ">X[uA @+M ^X$XUtP>[uAUq 6Xw>4A(T $1T "XPAM[u+zAUX[u>4 6Xw>4A(T +`Y M1 MX4@ @X> H3 4+[u K *2?`Mq ) fPq . ?d @>T "XPAM[u+zAUX[u>4 6Xw>4A&T>P ^(^(P>[u4>4q 9X>M wXUA +([uY">44 >X4 H3 TXA >X4>T fX>v`P+([u `>U+MA>A XMAq9X> B(P>[u4(4w $14 H3 4+[u K *2 ?`Mq . (4@ ?`Mq ) fPq . ?d XMA $14 @>PB(P>[u4(4w $14 6X4V&4zA>4 ^( (4A>PM[u>X@>4q 9X> S>w>U(4w X4 @X>M>4 J1PtM[uPXzA>4 u+A ^"+P <>@>(A(4w z&P @X> B(P>[u4(4w $14 H3 ^(T <JY U/MA +`>P4X[uA -PXT'P @X> TXA @>P 6P^X>U(4w $14 6X4V&4zA>4 $>P`(4@>4>4 5P+w>4q 6MV+44 W>@1[u 4X[uA $>PV+44A ">P@>4Y @+MM @X> B(P>[u4(4w $14 H3 7 ^< ^(T<J >X4>M 3>">P`>`>APX>`M 7 +([u ?(M"XPV(4w>4 +(z @X> 6X4V&4zA>>P^X>U(4w u+AI@>44 @X> B(w>u/PXwV>XA $14 H3 ^(T <J >X4>M 3>">P`>`>APX>`M u+A wP@Mq ^(P

1 .x.

pJq B(P>[u4(4w `>XT fX>v`P+([u ?4Tq ).\7).) g N

)..

).)

Page 142: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .x) ^Hc=:

51Uw>Y @+MM @X> 6X44+uT>4 +(M @>4 H3 `>APX>`UX[u> 6X44+uT>4 MX4@ (4@ @X>?z? @>4 `>APX>`UX[u>4 3>"X44 TX4@>PAqS>w>UT'vXw XMA @>P `&Pw>PUX[utP>[uAUq 6Xw>4A&T>P >X4>M H3 +([u M>X4 "XPAM[u+zAtUX[u>P 6Xw>4A&T>Pq 9X>M wXUA wP@Mq +([uY ">44 >X4 H3 TXA >X4>T fX>v`P+([u `>tU+MA>A XMA ,Mq K G ?4Tq E\ zzqsqaMi AMh;AW=h/"Uh" XMA @>P fX>v`P+([u>P "XPAM[u+zAUX[u>P 6Xw>4A&T>PY ">444'TUX[u M>X4> QA>UU(4w M1 ">XA $>PMA'PVA "1P@>4 XMAY @+MM @X> J1P+(MM>A^(4w @>MK *2 ?`Mq ) fPq . ?d >Pz&UUA XMAZ ?(M&`(4w @>P A+AM'[uUX[u>4 0>PPM[u+zA &`>P@+M H3 X4 @>P H>XM>Y @+MM @>P fX>v`P+([u>P @>4 6Xw>4A&T>P iXT S>w>Uz+UU z&P@X> w>"/u4UX[u> f(A^(4wM@+(>P $14 @>P 6X4"XPV(4w +(z @+M H3 "XPAM[u+zAUX[u+(MM[uUX>v>4 V+44gq

Q1 ^< <50 $q ).q)q.2EG 7 Jp )E*CEyY <QA<Uq ppp .2EGY *..I $q ):qGq.2:. 7 Jppp S.x.CGGY <QA<Uq pp .2:)Y xyxI ^(T J1P`>u+UAM4X>v`P+([u Mq <50 $q :q.)q.2:* 7 pJ S)\C:)Y <QA<Uq pp .2:xY )\)q

! 5m=cl=m:m !md Fcldi (H8 +=dKc$R>WK:=$Rm6 /=Tm6KH8 %m= ]=mS%d>H$R%mcKm::H6T# 9>P hX>A>P>X4>P Q+[u> XMA 4+[u <50 $q ).qEq.2G: ,ppp S xCGEY <QA<Uq pp .2G:Y y\Gs +UM "XPAtM[u+zAUX[u>P 6Xw>4A&T>P +4^(M>u>4Y ">44 @X> z&P `>X@> J>PAP+wM-+PA4>P (4V&4@t`+P> hX>A@+(>P M1 `>T>MM>4 XMAY @+MM 4+[u @>P>4 ?`U+(z @X> hX>AM+[u> A>[u4XM[u1@>P "XPAM[u+zAUX[u +`w>4(A^A XMAI Mq +([u <50 $q .:q2q)\\* ,F S yxC\.Y <50CfJ )\\xY xGxsq 6`>4M1Y ">44 4+[u P>[uAM"XPVM+T>P J>P>X4`+P(4w @>P hX>A>P4+[u @>T O1@ @>M J>PTX>A>PM 6Xw>4A&T>P @>P hX>AM+[u> ">P@>4 M1UU ,<50 $q.xq..q.2Gx 7 pJ S *CG\Y <QA<Uq pp .2GyY ):.sq pMA >X4 J1P`>u+UAM4X>v`P+([u `>tMA>UUA "1P@>4Y w>UA>4 z&P @X> ?44+uT> $14 "XPAM[u+zAUX[u>T 6Xw>4A(T @X> wU>Xt[u>4 3P(4@M'A^> "X> XT 5+UU >X4>M B(">4@(4wM4X>v`P+([uM ,Mq uX>P^( ^< <50$q )Eq..q.22: 7 pJ S *2C2:Y <QA<Uq pp .222Y )E* _)Ey]Y TXA ">XA>P>4 0X4">XM>4+(z @X> SM-PqY M1"X> <50 $q ):qGq.222 7 F S *:C22Y <QA<Uq pp )\\\Y Ey*sq

Nn <>>Y"="U;" E7iAMhh"P*M;Y"; #"i HAP'"hPA;#hK"i/Ui?>U&WM;Y #Mi&W#"; aU"X'iAM&W"i

Ao J"&WPh/Ui?hA=?"UP #"i aU"X'iAM&W'"hP">>M;YNT f(A^(4w>4 @>T f(A^>4@>4 MA+AA @>T 6Xw>4A&T>P ^(P>[u4>4 ^( V/44>4Y XMA>M wP@Mq >Pz1P@>PUX[uY @+MM @>P f(A^>4@> >X4> S>[uAMMA>UU(4w `>MXA^AY @X> >M XuT>PT/wUX[uAY @>4 O+A`>MA+4@ @>P 6X4V(4zAM>P^X>U(4w ^( >Pz&UU>4Y @uq M>U`MA @X> @+t^( 4/AXw> j>XMA(4w ^( >P`PX4w>4q 9X>M M>A^A X@S @X> S>[uAM"XPVM+TV>XA @>P fX>vt`P+([u`>MA>UU(4w $1P+(Mq B( ?(M4+uT>4 Mq (4A>4 (4@ ?4Tq *\x (4@ *).q4U;Y>U&W" 8"hP">>M;Y @>M fX>v`P+([uM $>PU+4wA W> 4+[u @>T 3>w>4MA+4@ @>MfX>v`P+([uM +(v>P @>P 6X4Xw(4w @>P <>A>XUXwA>4 (4A>PM[uX>@UX[u> h+v4+uT>4q! 9;K=m6# 6Pz1P@>PUX[u XMA `>X p4u+`>P-+-X>P>4 L`>Pw+`> 1@>P 6X4P'(T(4w @>MhXA`>MXA^>M ,K .\:. ?`Mq ) <3<sY ^< @(P[u 6PPX[uA(4w >X4>M <+4V@>-1AMY &`>P@+M @>P p4u+`>P @>P H>PA-+-X>P> (4@ @>P fX>v`P+([u>P 4(P w>T>X4M+T $>Pz&w>4V/44>4I `>X dP@>P-+-X>P>4 ^(M'A^UX[u >X4 p4@1MM+T>4Aq! 5m+mT:=$Rm E>$Rm6# 6Pz1P@>PUX[u XMA L`>Pw+`> @>P Q+[u> ,K .\*) <3<sq! /d%c$R>WK# 6M w>UA>4 @X> S>w>U4 z&P @X> 6X4P'(T(4w >X4>M fX>v`P+([uM +4 >Xt4>T J>PT/w>4 ,K .\:2 <3<sI Mq(q iJ>PT/w>4gq! /d%m6Tm8m=6c$R>WK# pMA @X> 6P`>4w>T>X4M[u+zA (4w>A>XUAY V+44 @>P fX>v`P+([u4+[u K )\** ?`Mq ) <3< 4X[uA +4 >X4^>U4>4 f+[uU+MMw>w>4MA'4@>4 `>MA>UUA ">Pt@>4 ,0>MMq 53 $q .\q:q.2:* 7 : l :yC:*Y 653 .2:xY .G:Y PVPqsq! .3d!mdH6Tm6# 6X4 z1PTU1M>P J>PAP+w ,K *2: <3<s w>4&wAq

g N ?4Tq ).)7).* ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

).*

Page 143: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

! ,mc$R&WKc>6Km=:m m=6md ,8%*# 6Pz1P@>PUX[u XMA w>PX[uAUX[u> 1@>P 41A+PX>UU> <>(PtV(4@(4w ,K .\E2 <3<Y K .y ?`Mq * 3T`03sY `>X >4AM-P>[u>4@>P Q+A^(4wMt`>MAXTT(4w +([u @X> B(MAXTT(4w @>P 3>M>UUM[u+zA (4@C1@>P @>P &`PXw>4 3>tM>UUM[u+zA>P ,K .y ?`Mq y 3T`03sq! ,m+md%m%mKd=m%# Mq ?4Tq )x.q! ,dH6!cKG$;m# 9X> 6X4Xw(4w T(MM 41A+PX>UU `>(PV(4@>AY @X> <>MA>UU(4w T(MM XT3P(4@`([u >X4w>AP+w>4 ">P@>4 ,K :G* <3<sq B(P MAUq ?4>PV>44(4w XMA ,(4TXAtA>U`+P>P 1@>P TXAA>U`+P>Ps <>MXA^ @>M fX>v`P+([u>PM >Pz1P@>PUX[uY @+ >P @+M3P(4@MA&[V $>P"+UA>4 T(MM ,<50 $q EqGq.2EE 7 Jp .)xCEyY <QA<Uq ppp .2EEYy:xsq! [mdc36m6Tmcm::c$R>WK# f+[u K .\E2 ?`Mq ) <3< V+44 >X4 fX>v`P+([u +4 >X4>TS>[uAY @+M 4X[uA &`>PAP+w`+P XMAY 4X[uA `>MA>UUA ">P@>4q 9>P ?4A>XU +4 >X4>P b>PMt3>Mq XMA 4+[u KK G.G (4@ G.2 <3< 4X[uA &`>PAP+w`+Pq 9X> N4&`>PAP+w`+PV>XA XMA+`>P +`@X4w`+Pq 9(P[u @>4 3>M>UUM[u+zAM$>PAP+w 1@>P @(P[u >X4> `>M14@>P> J>Pt>X4`+P(4w @>P 3>M>UUM[u+zA>P (4A>P>X4+4@>P V+44 @X> L`>PAP+w`+PV>XA @>M 3>M>UUtM[u+zAM+4A>XUM w>MA+AA>A ">P@>4I XMA @X>M @>P 5+UUY V+44 >X4 fX>v`P+([u +4 >X4>T3>M>UUM[u+zAM+4A>XU `>MA>UUA ">P@>4 ,<30 $q )\qxq.2G) 7 pp BS .x*CE2Y fnH.2G)Y .GyyI $q 2q..q.22: 7 pp BS ).*C2GY fnH .222Y yG.I <50 $q .q*q.22x 7Jppp S *yC2)Y <QA<Uq pp .22yY )x. _)xx]I A@8NPY QA`n`q .22EY Gsq! Amd81Tm6# 9>P fX>v`P+([u iV+44 4(P X4 @>P H>XM> `>MA>UUA ">P@>4Y @+MM @>PfX>v`P+([u>P @>4 fX>v`P+([u +4 @>4 >X4^>U4>4 ^( @>T J>PT/w>4 w>u/P>4@>43>w>4MA'4@>4 >PU+4wAg ,K .\:y <3<sq 9>P fX>v`P+([u T(MM @+u>P +4 @>4 >X4t^>U4>4 3>w>4MA'4@>4 4+[u @>4 @+z&P w>UA>4@>4 <>MAXTT(4w>4 `>MA>UUA ">P@>4,$wUq +([u <50 $q xq..q.2:\ 7 Jppp S yyCGGY <QA<Uq pp .2:.Y *2E ^(P <>MA>UU(4w>X4>M N4A>P4>uT>4M4X>v`P+([uMsq07>Y"; M;/Ui?hA="i 8"hP">>M;Y% pMA @X> fX>v`P+([u`>MA>UU(4w P>[uAUq (4"XPVtM+TY M1 V+44 @>441[u >X4> B(P>[u4(4w @>P 6X4V&4zA> `>XT f(A^(4wM`>P>[utAXwA>4 X4 5P+w> V1TT>4q S>X[u>4 AP1A^ @>P N4"XPVM+TV>XA ,^< ">w>4 51PTtT+4w>UMs @X> ^"XM[u>4 @>4 <>A>XUXwA>4 w>AP1zz>4>4 J>P>X4`+P(4w>4 +(MY (T >X4M[u(U@P>[uAUq f(A^(4wMP>[uA @>M <>P>[uAXwA>4 ^( `>wP&4@>4Y M1 u+A @X>M>P @X>6PAP'w> +(M @>T f(A^(4wMP>[uA ^( $>PMA>(>P4Y M1z>P4 >P P>[uAUq X4 @>P j+w> XMAY@X> ^(P J>P"XPVUX[u(4w @>M O+A`>MA+4@M @>P 6X4V&4zA>>P^X>U(4w >Pz1P@>PUX[u>4j>XMA(4w>4 ^( >P`PX4w>4 (4@ >P @X>M +([u A+AM'[uUX[u A(Aq 9X>M XMA ^< `>X @>4 6X4tV&4zA>4 +(M 3>">P`>`>APX>` @>4V`+PY ">44 +4 @>4 ^(P 5&uP(4w @>M <>APX>`M >Ptz1P@>PUX[u>4 H3 >X4 M1U[u>M f(A^(4wMP>[uA ,'u4UX[u "X> X4 @>4 5'UU>4 @>P J>Pt-+[uA(4w >X4>M 3>">P`>`>APX>`Ms >X4w>P'(TA "1P@>4 XMAI Mq +([u ?4Tq *\x (4@*).qf+[u K x. ?d XMA @X> N4"XPVM+TV>XA >X4>M S>[uAMw>M[u'zAM MAUq (4>Pu>`UX[uY M1t">XA (4@ M1U+4w> @X> <>A>XUXwA>4 @+M "XPAM[u+zAUX[u> 6Pw>`4XM @>M S>[uAMtw>M[u'zAM wU>X[u"1uU >X4AP>A>4 (4@ `>MA>u>4 U+MM>4q 9+M wXUA wP@Mq +([u z&P @>4fX>v`P+([uY ^< ">44 M>X4> <>MA>UU(4w ">w>4 51PTT+4w>UM 4X[uAXw XMAY $14 @>4<>A>XUXwA>4 +`>P +UM w&UAXw `>u+4@>UA "XP@q ?(M4+uT> 4+[u @>P SM-Pq `>X >X4+4@>P4+u> MA>u>4@>4 b>PM14>4Y Mq ?4Tq *\xq

'o HAPh(&W>U&W" <MhL'M;Y #"h aU"X'iAM&Whf(P ">44 @>P fX>v`P+([u>P @>4 fX>v`P+([u A+AM'[uUX[u >4AM-P>[u>4@ @>P w>tM>A^UX[u>4 S>w>U(4w 1@>P @>4 +`">X[u>4@>4 J>P>X4`+P(4w>4 @(P[uz&uPAY V+44>P @>4 O+A`>MA+4@ @>P 6X4V&4zA>>P^X>U(4w $>P"XPVUX[u>4 ,<50 $q .:q*q.2:E 7Jppp S *.EC:xY <QA<Uq pp .2:EY G.*Y TXA ">XA>P>4 0X4">XM>4 +(z @X> <50tSM-PqsqL`>PU'MMA @>P fX>v`P+([u>P @X> ?(M&`(4w @>P MX[u +(M @>T fX>v`P+([u >Pw>t

1 .x*

pJq B(P>[u4(4w `>XT fX>v`P+([u ?4Tq ).*7).x g N

).x

Page 144: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .xx ^Hc=:

`>4@>4 S>[uA> @>T 6Xw>4A&T>P ,fX>v`P+([u`>MA>UU>PsY "XP@ >P X@S XT >MAUq QX4t4> V>X4> 6X4V&4zA> >P^X>U>4q p4M1">XA ">P@>4 "1uU V+(T bP1`U>T> +(zAP>A>4Y">44 @>P fX>v`P+([u ^"XM[u>4 b>PM14>4Y @X> MX[u 4X[uA 4+u> MA>u>4Y $>P>X4`+PA"1P@>4 XMAq ?4@>PM V+44 >M `>XT fX>v`P+([u ^(w(4MA>4 >X4>M 4+u>4 ?4w>u/PXtw>4 M>X4 ,Mq uX>P^( ?4Tq *\:sq

&o 4AM"i #"h aU"X'iAM&Wh<&Pw>PUX[utP>[uAUq "XP@ >X4> hX4@>MA@+(>P 4X[uA $>PU+4wAq 6MAUq u'4wA @X> B(P>[ut4(4w @>P fX>v`P+([u>PAP'w> +UU>X4 $14 @>P J>P"XPVUX[u(4w >X4>M O+A`>MA+4@M@>P 6X4V(4zAM>P^X>U(4w +`q64Aw>w>4 zP&u>P>P SM-Pq w>uA @>P <50 4(4T>uP @+$14 +(MY @+MM @>P fX>v`P+(t[u>P +([u @+44Y ">44 @>P fX>v`P+([u ^"XM[u>4 4+u>4 ?4w>u/PXw>4 (4@ 4(Pz&P >X4> V(P^> B>XA@+(>P $>P>X4`+PA "(P@>Y @>4 O+A`>MA+4@ @>P 6X4V&4zA>>P^X>tU(4w >Pz&UU>4 V+44 ,<50 $q .:q.\q.22\ 7 pJ S *EC2\Y <QA<Uq pp .22.Y )\y _)\G]YTXA ">XA>P>4 0X4">XM>4 +(z @X> SM-Pqsq 9X>M>P ?(zz+MM(4w MAXTTA +([u @X> 5X4tJ>P"q ^(I @>44 MX> u+A @X> @>T >4Aw>w>4MA>u>4@> S>w>U(4w XT fX>v`P+([ut6PtU+MM $q )*q..q.2:*Y <QA<Uq pp .2:*Y y\: 7 O^q 2Y 4X[uA X4 @X> z1Uw>4@>4 <h5tQ[uP>X`>4 $q .yq..q.2:x ,<QA<Uq p .2:xY yE.s (4@ $q )xqGq.22: ,<QA<Uq p .22:Y2.xs &`>P41TT>4q B(P ?44+uT> $14 3>MA+UA(4wMTXMM`P+([u w>Tq K x) ?d XT5+UU @>P S&[V$>PTX>A(4w Mq ?4Tq )..q

#o DU#"iiM\'Ai?"UP #"h aU"X'iAM&Wh9X> zP>X> HX@>PP(z`+PV>XA >X4>P fX>v`P+([u`>MA>UU(4w u+A wP@Mq 4X[uA ^(P 51Uw>Y@+MM @>P fX>v`P+([u>P 4X[uA @>4 O+A`>MA+4@ @>P 6X4V&4zA>>P^X>U(4w $>P"XPVtUX[uAY (4@ ^"+P +([u @+44Y ">44 @>P fX>v`P+([u >X4>T 4+u>4 ?4w>u/PXw>4 >X4tw>P'(TA "XP@q hXA NPAq $q .2q..q)\\* ,pF S yxC\\Y <50CfJ )\\xY .\G2s u+A@>P <50 (4A>P 0X4">XM +(z +4@>P> <50tNPA>XU> >4AM[uX>@>4Z 9>4 O+A`>MA+4@@>P J(J $>P"XPVUX[uAY ">P @X> P>[uAUq h+[uA u+AY >X4 H3 >X4>T +4@>P>4 >4Aw>UAtUX[u ^(P f(A^(4w ^( &`>PU+MM>4I @>P fX>v`P+([u>P T(MM @X>M> O'AXwV>XA M>U`MA1@>P @(P[u M>X4>4 w>M>A^UX[u>4 J>PAP>A>P 1@>P J>P"+UA>P +(M&`>4I @X>M> J1P+(MtM>A^(4w>4 MX4@ +([u @+44 >Pz&UUAY ">44 @>P fX>v`P+([u "X@>PP(z>4 ">P@>4V+44Y >M M>X @>44Y @>P HX@>PP(zM$1P`>u+UA XMA i+UM 6X4wPXzz X4 @X> 9XM-1MXAX14Mt`>z(w4XMg @>M fX>v`P+([u>PM +4^(M>u>4q

6X4MA">XU>4 zP>Xq

On E"i/Ui?>U&WM;Y #"h HAP'"hPA;#h #"i 1U;?L;\P""i*U">M;Y '"U #"; "U;V*">;"; 1U;?M;\PhAiP";

Ao F'"iYi"U\";#" <h2"?P"9X> 5P+w>Y ">P XT 5+UU @>P fX>v`P+([u`>MA>UU(4w 6X4V&4zA> >P^X>UAY XMA 4X[uA 1ut4> H>XA>P>M >X4u>XAUX[u z&P +UU> 6X4V(4zAM+PA>4 ^( `>+4A"1PA>4I z&P @X> 6X4V&4ztA>>P^X>U(4w XMA +(z @X> <>M14@>Pu>XA>4 @>P W>">XUXw>4 6X4V(4zAM+PA +`^(MA>UU>4qf+[u @>P 4>(>P>4 SM-Pq MX4@ -PXT'P @X> A}-XM[u>4 h>PVT+U> >X4>M @>P O+At`>MA'4@> @>P MX>`>4 6X4V(4zAM+PA>4 z&P @X> B(P>[u4(4w @>P 6X4V&4zA> T+vtw>`>4@I ">U[u> <>@>(A(4w @X> S>[uAM"XPVM+TV>XA @>P fX>v`P+([u`>MA>UU(4w(4@ @X> A+AM'[uUX[u> 9(P[uz&uP(4w @>M fX>v`P+([uM u+`>4Y PX[uA>A MX[u 4+[u@>4 J1P+(MM>A^(4w>4 @>P W>">XUXw>4 6X4V(4zAM+PAq6X4 QX[u>P(4wM4X>v`P+([u XMA >X4 fX>v`P+([uY @>P ^( @>T B">[V $>P>X4`+PA"XP@Y 51P@>P(4w>4 @>M fX>v`P+([u`>P>[uAXwA>4 ^( MX[u>P4q 6X4 M1U[u>P fX>vt

g N ?4Tq ).x7)*. ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

).y

).E

).G7)*\

)*.

Page 145: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

`P+([u V+44 +([u ^(P QX[u>P(4w $14 1`UXw+A1PXM[u>4 f(A^(4wMP>[uA>4 ,^< $14hX>A$>PAP'w>4s `>MA>UUA ">P@>4q 9>P QX[u>P(4wM4>uT>P T(MM @X> >P"XPAM[u+zA>tA>4 f(A^(4w>4 TXA M>X4>4 51P@>P(4w>4 w>w>4&`>P @>T QX[u>P(4wMw>`>P $>PtP>[u4>4 ,Mq uX>P^( wP@Mq (4@ +(Mz&uPUq A@8NPY 9>P fX>v`P+([u +4 Q+[u>4Y .22)Y*G\ zzqsq <>X @X>M>P Q+[uU+w> >Pz&UUA @>P fX>v`P+([u`>P>[uAXwA> 4X[uA @X> J1P+(MtM>A^(4w>4Y @X> ^(P 6X4V&4zA>>P^X>U(4w >Pz1P@>PUX[u MX4@I @X>M wXUA z&P +UU> 6X4tV(4zAM+PA>4q

'o 1U;?L;\P" AMh cA;#V M;# 07ihP/UiPh&WA\P

AAo .iM;#hAP*6X4V&4zA> +(M j(5 >P^X>UA @>P N4A>P4>uT>PY @>P MX> `>AP>X`AY @uq +(z @>MM>4S>[u4(4w (4@ 3>z+uP @>P <>APX>` w>z&uPA "XP@ ,<50 $q .GqGq.2Gy 7 pJ S..2CGxY <QA<Uq pp .2GyY GG\sq 9>P fX>v`P+([u>P XMA N4A>P4>uT>P @>M U(zq <>tAPX>`MY ">44 >P Xu4 A+AM'[uUX[u `>"XPAM[u+zA>Aq 9X>M M>A^A $1P+(MY @+MM @>P fX>vt`P+([u>P @+M $1UU> J>Pz&w(4wMP>[uA &`>P @+M A1A> (4@ U>`>4@> p4$>4A+P u+A (4@@+MM >P ^( @>4 ^(P 3>M[u'zAMz&uP(4w >Pz1P@>PUX[u>4 64AM[u>X@(4w>4 `>z(wA XMAq

''o 1;PY">P>U&W"i aU"X'iAM&WE7iAMhh"P*M;Y";% 6X4 >4Aw>UAUX[u>P fX>v`P+([u XMA +4^(4>uT>4Y ">44 @+M64Aw>UA @X> +4w>T>MM>4> 3>w>4U>XMA(4w z&P @+M f(A^(4wMP>[uA XMAqaU"X'iAM&W"i% <>"XPAM[u+zA>A `>X >4Aw>UAUX[u>P fX>v`P+([u`>MA>UU(4w @>P fX>vt`P+([u>P @>4 01zY M1 MX4@ XuT @X> 6X4V&4zA> ^(^(P>[u4>4Y "X> MX> XT 5+UU @>PJ>P-+[uA(4w >X4>M U(zq <>APX>`M @>T b'[uA>P ^(^(P>[u4>4 MX4@q

B(P 3U>X[uMA>UU(4w $14 M[u(U@P>[uAUq (4@ @X4wUX[u>P f(A^(4wM&`>PU+MM(4w Mq ^< <50$q *\qGq.2:y 7 Jppp S G.C:.Y <QA<Uq pp .2:EY *)GI $q .yqxq.2:E 7 pF S y)C:*Y <QA<Uq pp.2:EY E\y T"fI Mq +([u ?4Tq *).q

p4 @X>M>T 5+UU >P^X>UA @>P fX>v`P+([u>P ,'u4UX[u "X> @>P b'[uA>Ps U(zq 6X4V&4zA>Y">XU >P @>4 U(zq 3P(4@ (4@ <1@>4 `>"XPAM[u+zA>A (4@ @+@(P[u U(zq bP1@(VA> >Pt^>(wAq1UY";PL="i paU"X'iAM&W'"hP">>"io% 6P >P^X>UA TXA @>T 64Aw>UA 6X4V&4zA> +(Mj(5I >P V+44 W>@1[u @X> <>APX>`M+(zw+`> "'uU>4 ,$wUq <50 $q .:q*q.2Ex 7 pJ..xCE. QY <QA<Uq ppp .2ExY *\*I $q .*q..q.2E* 7 3PQ .CE* QY <QA<Uq ppp .2ExY.)xI $q .*q*q.2:E 7 pJ S .GEC:xY <QA<Uq pp .2:EY E\.I $wUq +([u $q )Eq)q.2:G 7pJ S *)yC:xY <QA<Uq pp .2:GY GG)sqH'uUA @>P 6Xw>4A&T>P @X> <>APX>`M+(zw+`>Y M1 $>PMA>(>PA >P @>4 <>APX>`M+(zw+t`>w>"X44 4+[u K .x (4@ @+M fX>v`P+([u>4Aw>UA 4+[u K ). ?`Mq . fPq . (q )I"'uUA >P @X> <>APX>`M+(zw+`> 4X[uAY M1 `>^X>uA >P TXA @>T fX>v`P+([u>4Aw>UA">XA>PuX4 6X4V&4zA> +(M j(5q B(P J>PA>XU(4w @>M fX>v`P+([u>4Aw>UAM `>X 6X4tT+U^+uU(4w>4Y @X> 6X44+uT>4 +(M J(J MX4@Y Mq ?4Tq )G.q

&&o G;";PY">P>U&W"i E7i'"WA>Ph;U"X'iAM&WL`>PAP'wA @>P 6Xw>4A&T>P (4A>P J1P`>u+UA @>M fX>v`P+([uM @>4 U(zq <>APX>`Y M1XMA ^( (4A>PM[u>X@>4Y 1` @>P J1P`>u+UAM4X>v`P+([u>P ,+UA>P 6Xw>4A&T>Ps @>401z ">XA>P `>"XPAM[u+zA>A 1@>P 1` @X> <>"XPAM[u+zA(4w @(P[u >X4>4 b+[uA$>PAP+w1@>P >X4>4 HXPAM[u+zAM&`>PU+MM(4wM$>PAP+w +(z @>4 4>(>4 6Xw>4A&T>P &`>Pw>tw+4w>4 XMAq8"/UiPh&WA\P"P #"i E7i'"WA>Ph;U"X'iAM&W"i @>4 U(zq <>APX>` M>U`MAY M1 u+A@X>M ^(P 51Uw>Y @+MM @(P[u >X4>4 (4>4Aw>UAUX[u>4 <>APX>`M&`>Pw+4w ^">X <>APX>`>>4AMA>u>4Y (4@ ^"+P >X4 P(u>4@>P X4 @>P 0+4@ @>M 4>(>4 6Xw>4A&T>PM (4@ >X4"XPAM[u+zA>4@>P X4 @>P 0+4@ @>M J1P`>u+UAM4X>v`P+([u>PM ,<50 $q )Eq)q.2:G 7

1 .xy

pJq B(P>[u4(4w `>XT fX>v`P+([u ?4Tq )*.7)*x g N

)*)

)**

)*x

Page 146: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .xE ^Hc=:

pJ S *)yC:xY <QA<Uq pp .2:GY GG)sq 9>T4+[u u+A @>P J1P`>u+UAM4X>v`P+([u>P@X> 6X4V&4zA> +(M @>P <>"XPAM[u+zA(4w @>M 01zM +UM 6X4V&4zA> +(M j(5 ^( $>PtMA>(>P4q 9>T ,4>(>4s 6Xw>4A&T>P MX4@ @+w>w>4 @X> 3>"X44> +(M @>P J>P'(v>tP(4w $14 ^(T <>APX>` w>u/P>4@>4 3P(4@MA&[V>4 ^(^(P>[u4>4 ,<50 $q )Eq)q.2:G 7 pJ S *)yC:xY <QA<Uq pp .2:GY GG)sI (6 V+44 @>P ,4>(>s 6Xw>4A&T>P +`>P>4AM-P>[u>4@ @>4 3P(4@M'A^>4 @>M <50 $q .*q..q.2E* ,3PQ .CE* QY <QA<Uq ppp.2ExY .)xs (4@ $q .:q*q.2Ex ,pJ ..xCE. QY <QA<Uq ppp .2ExY *\*s @X> <>APX>`M+(ztw+`> >PVU'P>4 (4@ @>4 ?(zw+`>w>"X44 XT B>XA-(4VA @>P ?(zw+`>>PVU'P(4w $>PtMA>(>P4qpMA @>P J1P`>u+UAM4X>v`P+([u>PY @>P @>4 01z M>U`MA `>"XPAM[u+zA>AY "XPAM[u+zAUXt[u>P 6Xw>4A&T>P @>M U(zq J>PT/w>4M ,Mq ?4Tq )*y (4@ ).)sY M1 MX4@ @X> 6X4tV&4zA> >MAUq XuT +UU>X4 ^(^(P>[u4>4qE"i2A&WP"P #"i E7i'"WA>Ph;U"X'iAM&W"i #"; +7\ +4 @>4 4>(>4 6Xw>4A&T>PYM1 MX4@ 4+[u MASM-Pq @X> J>P>X4`+P(4w>4 ,fX>v`P+([u`>MA>UU(4w (4@ b+[uA$>PtAP+ws 7 +([u ">44 MX> ^"XM[u>4 6UA>P4 (4@ lX4@>P4 w>AP1zz>4 "1P@>4 MX4@ ,MquX>P^( +([u ?4Tq *\) zzqs 7 TXA >MAUq HXPV(4w +4^(>PV>44>4Y M1z>P47 @>P fX>v`P+([u >P4MAUX[u w>"1UUAY X4M`>Mq ^X$XUP>[uAUq "XPVM+T `>MA>UUA (4@ A+At

M'[uUX[u +(Mw>&`A "XP@Y7 X4u+UAUX[u X4 ?(M&`(4w @>M fX>v`P+([uM >X4 +([u ^"XM[u>4 5P>T@>4 T/wUXt

[u>P b+[uA$>PAP+w ^X$XUP>[uAUq "XPVM+T +`w>M[uU1MM>4 (4@ A+AM'[uUX[u @(P[utw>z&uPA "XP@ (4@ z>P4>P

7 @X> XT S+uT>4 @>M b+[uA$>PAP+wM z&P @X> L`>PU+MM(4w @>P 3P(4@MA&[V> ^(P`>APX>`UX[u>4 f(A^(4w >P`P+[uA>4 3>w>4U>XMA(4w>4 +4w>T>MM>4 MX4@q

B< <50 $q yqGq.2:x 7 pJ S yGC:)Y <QA<Uq ...2:EY *))I $q *\qGq.2:y 7 Jppp SG.C:.Y <QA<Uq pp .2:EY *)GI $q .yqyq.2:E 7 ppp S .2\C:)Y <QA<Uq pp .2:EY G.xI $q.yqyq.2:E 7 ppp S ).GC:*Y <50CfJ .2:EY Ey2q

9+M wXUA (6 +([uY ">44 @>P b+[uA$>PAP+w (4V&4@`+P (4@ TXA @>P fX>v`P+([ut`>MA>UU(4w $>PV4&-zA XMA ,+? A2=M8"PY 9< .2:y <>XUq *Y GsI Mq uX>P^( +([u?4Tq )x.Y )Gx (4@ X4M`>Mq *.*q H>P@>4 @+4+[u fX>v`P+([u (4@ b+[uA$>PAP+w>MAUq +4>PV+44AY >P^X>UA @>P 4>(> 6Xw>4A&T>P ,b'[uA>PsY @>P @>4 U(zq <>APX>` `>t"XPAM[u+zA>AY 6X4V&4zA> +(M j(5q N6 `>^X>uA @>P J1P`>u+UAM4X>v`P+([u>P ,J>Pt-'[uA>Ps uX4MX[uAUX[u @>M b+[uA>4Aw>UAM 6X4V&4zA> +(M J(JI @>44 >P XMA 4X[uAT>uP ,"XPAM[u+zAUX[u>Ps 6Xw>4A&T>P $14 U(zq <JI @X>M>M XMA (4>4Aw>UAUX[u +(z @>4,4>(>4s 6Xw>4A&T>P &`>Pw>w+4w>4q f+[u '=32=PW=4:=4" p4zq .2:GY )) ,)y zqs XMA@+M b+[uA>4Aw>UA <6 >X4>M z1PA`>MA>u>4@>4 U(zq <>APX>`MI XT 5+UU @>P <>APX>`M+(ztw+`> XMA >M @>4 6X4V&4zA>4 +(M J(J ^(^(P>[u4>4qDUiPh&WA\PhL'"i>AhhM;YhK"iPiAY% 9>P J1P`>u+UAM4X>v`P+([u>P V+44 @>T 4>(t>4 6Xw>4A&T>P @+M f(A^(4wMP>[uA +4 @>T U(zq <>APX>` +([u @(P[u >X4>4 HXPAtM[u+zAM&`>PU+MM(4wM$>PAP+w >X4P'(T>4q jX>w>4 @X> J1P+(MM>A^(4w>4 z&P @X> ?4t>PV>44(4w >X4>M M1U[u>4 J>PAP+wM $1P ,Mq uX>P^( K .* ?4Tq .\\sY >P^X>UA @>P 4>(>6Xw>4A&T>P +(M @>P <>"XPAM[u+zA(4w @>M 01zM 6X4V&4zA> +(M j(5q 9>P J1Pt`>u+UAM4X>v`P+([u>P u+A @X> j>XMA(4w>4Y @X> >P +(zwP(4@ @>M HXPAM[u+zAM&`>PU+MtM(4wM$>PAP+wM $1T 4>(>4 6Xw>4A&T>P >Pu'UAY +UM "X>@>PV>uP>4@> <>^&w> w>TqK )) fPq . ^( $>PMA>(>P4Y M1">XA >M MX[u 4X[uA (T N4A>Pu+UAMU>XMA(4w>4 u+4@>UA,<50 $q .:q)q.22* 7 pJ S y.C2)Y <50CfJ .22xY .xsqaMP*"; #"i E7i'"WA>Ph;U"X'iAM&W"i M;# #"i ;"M" 1UY";PL="i #"; >A;#VM;# \7ihP/UiPh&WA\P>U&W"; 8"PiU"' Y"="U;hA=Y M1 >P^X>U>4 `>X@> 6X4V&4zA>+(M j(5q

g N ?4Tq )*x ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

Page 147: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

E"i2A&WP"P #"i E7i'"WA>Ph;U"X'iAM&W"i #"; +7\ A; "U;"; 4iUPP";Y M1 w>UtA>4 (6 @X> wU>X[u>4 3P(4@M'A^> "X> `>X @>P J>P-+[uA(4w @(P[u @>4 B(">4t@(4wM4X>v`P+([u>P +4 >X4>4 9PXAA>4I Mq ?4Tq )*y +6q

##o G;";PY">P>U&W"i BM/";#M;Yh;U"X'iAM&W8"/UiPh&WA\P"P #"i aU"X'iAM&W"i #"; +7\Y M1 >Pz&UUA >P @>4 O+A`>MA+4@ @>P6P^X>U(4w U(zq 6X4V&4zA>q 9X> 6PAP'w> +(M @>P <>"XPAM[u+zA(4w MX4@ XuT +UM1 +UM6X4V&4zA> +(M j(5 ^(^(P>[u4>4q HX> `>X @>P <>"XPAM[u+zA(4w @(P[u @>4 J1Pt`>u+UAM4X>v`P+([u>P ,Mq ?4Tq )*xs MX4@ >4AM-P>[u>4@ @>4 3P(4@M'A^>4 @>M<50 $q )Eq)q.2:G ,pJ S *)yC:xY <QA<Uq pp .2:GY GG)s ^">X <>APX>`> +4^(4>uT>4,>4AMA+4@>4 @(P[u (4>4Aw>UAUX[u>4 <>APX>`M&`>Pw+4w 4+[u K E ?`Mq *sZ >X4 "XPAtM[u+zA>4@>P <>APX>` X4 @>P 0+4@ @>M fX>v`P+([u>PM (4@ >X4 P(u>4@>P <>APX>` X4@>P 0+4@ @>M 6Xw>4A&T>PMI @>P U>A^Aw>4+44A> <>APX>` `>MA>uA +(M @>4 @>T 6Xtw>4A&T>P w>u/P>4@>4 (4@ XuT ^(^(P>[u4>4@>4 H3q 9>P fX>v`P+([u`>P>[utAXwA> V+44 >4Aw>w>4 zP&u>P>P ?(zz+MM(4w @>P 5X4J>P"q @X> ?z? X4 ?4M-P([u4>uT>4 ,<50 $q ):q2q.22y 7 pJ S GC2xY <QA<Uq pp .22EY xx\Y XT 5+UU >X4>M J>PtT'[uA4XM4X>v`P+([uM +4 U(zq <JI Mq @1PA +([u "f ^(P SM-Pq @>M <50sq8"/UiPh&WA\P"; aU"X'iAM&W"i M;# 1UY";PL="i #"; 8"PiU"' Y"="U;h&WA\PV>U&WY M1 >P^X>U>4 MX> +UM hXA(4A>P4>uT>P 6X4V&4zA> +(M j(5qE"i2A&WP"P #"i aU"X'iAM&W"i #"; +7\ A; "U;"; 4iUPP";Y M1 `>^X>uA @>P9PXAA> 6X4V&4zA> +(M j(5Y M1z>P4 >P @>4 <>APX>` `>"XPAM[u+zA>Aq f+[u '=32=P7W=4:=4 ,p4zq .2:GY )) _*.]s u+A +([u @>P fX>v`P+([u>PY M1">XA >P b+[uA>X44+utT>4 >P^X>UAY 6X4V&4zA> +(M j(5q 9>P fX>v`P+([u>PY @>P @>4 01z +4 >X4>4 9PXAtA>4 $>P-+[uA>AY u+A (6 >X4 H+uUP>[uAY z+UUM >P +(zwP(4@ >X4>P (4>4Aw>UAUX[u>4fX>v`P+([u`>MA>UU(4w @+M fX>v`P+([uP>[uA >P"1P`>4 u+A 1@>P z+UUM >P `>X >4Atw>UAUX[u>P fX>v`P+([u`>MA>UU(4w @>4 <>APX>` ^(4'[uMA M>U`MA `>"XPAM[u+zA>A u+Aq3X`A >P @>4 <>APX>` +(zY >P^X>UA >P 6X4V&4zA> +(M J(JI >PVU'PA >P @X> <>APX>`M+(ztw+`> 4X[uAY `>^X>uA >P 6X4V&4zA> +(M j(5 ,$wUq ^(T 5+UU @>P (4>4Aw>UAUX[u>4fX>v`P+([u`>MA>UU(4w <50 $q .yq.\q.2:G 7 pJ S EEC:EY <QA<Uq pp .2::Y )E\sq

""o E"i=(&WP;Uh;U"X'iAM&W M;# 1iPiAYh;U"X'iAM&WE"i=(&WP;Uh;U"X'iAM&W% <>P(uA @X> fX>v`P+([u`>MA>UU(4w +(z >X4>T J>PtT'[uA4XMY w>UA>4 (6 @X> wU>X[u>4 3P(4@M'A^> "X> `>X @>T B(">4@(4wM4X>vt`P+([uq1iPiAYh;U"X'iAM&W% B(T <>wPXzz Mq ?4Tq )xyq 9>P 6PAP+wM4X>v`P+([u>P >P^X>UAV>X4> 6X4V&4zA> +(M j(5q

6X4MA">XU>4 zP>Xq

&o 1U;?L;\P" AMh ."/"i'"'"PiU"'

AAo .iM;#hAP*6X4V&4zA> +(M 3>">P`>`>APX>` MX4@ 4+[u K .y ?`Mq . Q+A^ . fPq . @>T N4A>Pt4>uT>P ^(^(P>[u4>4 ,^< <50 $q )q2q.2:y 7 pJ < y.C:yY <QA<Uq pp .2:EY .\sqN4A>P4>uT>P XMAY ">P N4A>P4>uT>PX4XAX+AX$> >4Az+UA>4 V+44 (4@ N4A>P4>uT>PPXtMXV1 AP'wA ,^< <50 $q )q2q.2:y 7 pJ < y.C:yY <QA<Uq pp .2:EY .\I $q )yqEq.2:x 73PQ xC:)Y <QA<Uq pp .2:xY Gy. _GE2] z&P hXA(4A>P4>uT>Psq 9X> 6Pz&UU(4w @X>M>Ph>PVT+U> M>A^A 4X[uA $1P+(MY @+MM @>P N4A>P4>uT>P P>[uAUq 1@>P "XPAM[u+zAUX[u>P6Xw>4A&T>P @>P XT <>APX>` w>4(A^A>4 H3 XMAq 9>Mu+U` V+44 @>P fX>v`P+([u>P>`>4M1 "X> @>P b'[uA>P N4A>P4>uT>P >X4>M 3>">P`>`>APX>`M M>X4q

1 .xG

pJq B(P>[u4(4w `>XT fX>v`P+([u ?4Tq )*x7)x\ g N

)*y

)*E

)*G7)*2

)x\

Page 148: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .x: ^Hc=:

<50 $q ):q)q.2E. 7 p )yCE. NY <QA<Uq ppp .2E.Y )y)I $q ..qxq.2E. 7 p .)2CE\ NY<QA<Uq ppp .2E.Y *y)I $q ..qxq.2G* 7 pJ S EGCE2Y <QA<Uq pp .2G*Y y):I $q .xq..q.2G2 7 pS .)*CGEY <QA<Uq pp .2:\Y x*)I $q xq..q.2:\ 7 Jppp S yyCGGY <QA<Uq pp .2:.Y *2Eq

''o aU"X'iAM&W A; "U;"= 1U;*">M;P"i;"W=";6X4 N4A>P4>uT>4M4X>v`P+([u XMA >X4 fX>v`P+([u +4 +UU>4 3>w>4MA'4@>4 @>MN4A>P4>uT>4Mq 9X> SM-Pq (4@ uh XT Q[uPXzAA(T `>W+u>4 @X> h/wUX[uV>XA @>P<>MA>UU(4w >X4>M M1U[u>4 fX>v`P+([uMq

<30 $q .:q..q.2Gx 7 Jppp BS )*ECG*Y 9< .2GyY .xEI <50 $q xq..q.2:\ 7 Jppp SyyCGGY <QA<Uq pp .2:.Y *2EI A@8NPY 9>P fX>v`P+([u +4 Q+[u>4Y .22)Y )\x zzq T"fq

9>P N4A>P4>uT>4M4X>v`P+([u V+44 4X[uA @(P[u >X4>4 >X4u>XAUX[u>4 S>[uAM+VA>X4w>P'(TA ">P@>4I >Pz1P@>PUX[u XMA $X>UT>uPY @+MM @>P fX>v`P+([u +4 @>4 >X4^>Ut4>4 3>w>4MA'4@>4 @>M <J w>M14@>PA >4AM-P>[u>4@ @>4 z&P @X> >X4^>U4>4 3>tw>4MA'4@> w>UA>4@>4 J1PM[uPXzA>4 `>wP&4@>A "XP@q 6P w>"'uPA XT 6Pw>`4XM >X4(Tz+MM>4@>M @X4wUX[u>M S>[uA +T 0+4@>UMw>M[u'zA ,)"33=P:= X4 C"R"P>2Y <3<YG.q ?(zUq )\.)Y K .\:y <3< S4q ysqaU"X'iAM&W"i A>h G;P"i;"W="i% <>AP>X`A @>P fX>v`P+([u>P +(zwP(4@ @>M N4tA>P4>uT>4M4X>v`P+([uM @+M N4A>P4>uT>4Y M1 >4Az+UA>A >P >`>4M1 "X> @>P b'[utA>P >X4>M 3>">P`>`>APX>`M N4A>P4>uT>PX4XAX+AX$> (4@ AP'wA N4A>P4>uT>PPXMXV1q6P >P^X>UA @+TXA 6X4V&4zA> +(M 3>">P`>`>APX>`q

<50 $q ):q)q.2E. 7 p )yCE. NY <QA<Uq ppp .2E.Y yy)I $q ..qxq.2E. 7 p .)2CE\ NY<QA<Uq ppp .2E.Y *y)I $q ..qxq.2G* 7 pJ S EGCE2Y <QA<Uq pp .2G*Y y):I $q .xq..q.2G2 7 pS .)*CGEY <QA<Uq pp .2:\Y x*)I $q xq..q.2:\ 7 Jppp S yyCGGY <QA<Uq pp .2:.Y *2Eq

9+`>X M-X>UA >M V>X4> S1UU>Y 1` @>P fX>v`P+([u >4Aw>UAUX[u 1@>P (4>4Aw>UAUX[u `>tMA>UUA "1P@>4 XMA 1@>P 1` >M MX[u (T >X4>4 J1P`>u+UAM4X>v`P+([uY B(">4@(4wMt4X>v`P+([u 1@>P J>PT'[uA4XM4X>v`P+([u u+4@>UAq! *1Rm !mc !m8 ]=mS%d>H$Rmd (H(Hdm$R6m6!m6 ,m+=66c# 9X> 0/u> @>P @>T fX>v`P+(t[u>P ^X$XUP>[uAUq ^(MA>u>4@>4 3>"X44 T(MM 4X[uA X@>4AXM[u M>X4 TXA @>4 $14 XuT^( $>PMA>(>P4@>4 3>"X44+4A>XU>4q B(P 5P+w>Y ">U[u> 3>"X44> @>T fX>v`P+(t[u>P >MAUq ^(^(P>[u4>4 MX4@Y "XP@ +(z @X> >4AM-P>[u>4@ w>UA>4@>4 S>w>U(4w>4`>XT fX>v`P+([u +T ?4A>XU +4 >X4>P b>PM3>Mq $>P"X>M>4 ,Mq ?4Tq )x)sqE"i2A&WPM;Y #Mi&W #"; aU"X'iAM&W"i% J>P-+[uA>A @>P fX>v`P+([u>P +(ztwP(4@ M>X4>M fX>v`P+([uP>[uAM @>4 $14 XuT $1Pu>P +(Mw>&`A>4 3>">P`>`>APX>`+4 >X4>4 9PXAA>4Y M1 w>UA>4 @X> ?(Mz&uP(4w>4 X4 ?4Tq )*y >4AM-P>[u>4@q1UY";PL="i paU"X'iAM&W'"hP">>"io A>h E"i2(&WP"i 7#"i G;P"i;"W="i%! bcK !md ]=mS%d>H$R m6KTm:K:=$R %mcKm::KY M1 XMA @X> S>[uAMU+w> @X>M>U`> "X> XT 5+UU @>PJ>P-+[uA(4w @>M <>APX>`M @(P[u @>4 6Xw>4A&T>Pq 9X>M>P >P^X>UA +(M @>P J>Pt-+[uA(4w 6X4V&4zA> +(M 3>">P`>`>APX>`Y M1z>P4 >P @X> <>APX>`M+(zw+`> 4X[uA >PtVU'PAY (4@ XT +4@>P>4 5+UU 6X4V&4zA> +(M J(JI @X> ^(P <>APX>`M$>P-+[uA(4w +4t^(">4@>4@>4 3P(4@M'A^> ,<50 $q .*q..q.2E* 7 3PQ .CE* QY <QA<Uq ppp .2ExY.)xs w>UA>4 >4AM-P>[u>4@I Mq +([u ?4Tq )** ^(P <>MA>UU(4w >X4>M fX>v`P+([uMw>w>4 64Aw>UA +4 >X4>T U(zq <>APX>`q! bcK !md ]=mS%d>H$R H6m6KTm:K:=$R %mcKm::KY V+44 (6 7 W> 4+[u Q+[uU+w> 7 +([u @>P 6Xtw>4A&T>P 41[u +UM N4A>P4>uT>P +4^(M>u>4 M>X4q 9>44 >P AP'wA N4A>P4>uT>PPXtMXV1Y M1">XA Xu4 @X> H>PA'4@>P(4w @>M ?4U+w>$>PT/w>4M (4@ `>X <>>4@Xw(4w@>M fX>v`P+([uM +([u @X> H>PA'4@>P(4w @>M NTU+(z$>PT/w>4M ,K .\EG <3<sAP>zz>4q 9X> N4A>P4>uT>PX4XAX+AX$> V/44A> (N @+44 `>W+uA ">P@>4Y ">44 @>P 6Xtw>4A&T>P X4 @>P j+w> XMAY @(P[u M>X4> J>Pz&w(4wM`>z(w4XMM> &`>P @+M ?4U+w>$>PtT/w>4 >X4>4 ">M>4AUX[u>4 6X4zU(MM +(z @+M N4A>P4>uT>4 +(M^(&`>4q

g N ?4Tq )x\7)x. ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

)x.

Page 149: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

1UY";PL="i paU"X'iAM&W'"hP">>"io ?"U; G;P"i;"W="i% ?([u ">44 @>P 6Xtw>4A&T>P ,fX>v`P+([u`>MA>UU>Ps 4+[u @>T J1PMA>u>4@>4 4X[uA +UM N4A>P4>uT>P+4^(M>u>4 XMAY MX4@ XuT @X> O>XU> @>M 3>"X44M @>M N4A>P4>uT>4MY @X> @>P fX>vt`P+([u>P 4X[uA ^( $>PMA>(>P4 u+AY +UM 6X4V&4zA> +(M 3>">P`>`>APX>` ^(^(P>[ut4>4q."="U;h&WA\P>U&W"i 8"PiU"' #Mi&W aU"X'iAM&W"i M;# 1UY";PL="i% fX>vt`P+([u>P (4@ 6Xw>4A&T>P V/44>4 +([u $>P>X4`+P>4Y @+MM MX> @+M N4A>P4>uT>4w>T>X4M[u+zAUX[u `>AP>X`>4 (4@ MX> @X>M +([u A+AM'[uUX[u A(4q p4 >X4>T M1U[u>45+UU MX4@ MX> `>X@> hXA(4A>P4>uT>PI MX> >P^X>U>4 `>X@> 6X4V&4zA> +(M 3>">P`>t`>APX>` ,$wUq <50 $q .xq..q.2G2 7 p S .)*CG2Y <QA<Uq pp .2:\Y x*)sI Mq ^( 'u4tUX[u>4 5P+w>4 `>X @>4 6X4V&4zA>4 +(M j(5 ?4Tq )*x +6q

&&o aU"X'iAM&W A= <;P"U> A; "U;"i _"ih7;";Y"h">>h&WA\PBX$XUP>[uAUq XMA @X> <>MA>UU(4w >X4>M fX>v`P+([uM +4 >X4>T 3>M>UUM[u+zAM+4A>XUT/wUX[uY Mq ?4Tq ).*q QAPq XMA +UU>P@X4wMY 1` @>P fX>v`P+([u>P @+M J1UUP>[uA >Pt"XP`A 1@>P 1` 4(P `>MAXTTA> S>[uA> (4@ bzUX[uA>4 +4 Xu4 +`w>M-+UA>4 ">P@>4q9X> 64AM[uq @X>M>P QAP>XAzP+w> XMA z&P @X> >MAUq <>(PA>XU(4w (4>Pu>`UX[uq lP+zA 3>tM>A^>M >P"XP`A @>P fX>v`P+([u>P 7 ">44 4X[uA >A"+M +4@>P>M $>P>X4`+PA XMA 7 w>tM>UUM[u+zAMP>[uAUq J>P"+UA(4wMP>[uA>Y ^( @>4>4 +([u @+M QAXTTP>[uA w>u/PA,<30 $q :q.\q.2y* 7 pJ BS )x:Cy)Y << .2y*Y 2)EI A1>8O;;" fnH .2G.Y x:.IC=2HOR>2Y << .2Gy <>XUq EY . _.)]I IO4PC&"4R<Y lcQ9p )\\2Y .Ey.x _.Ey)x]sq4"= aU"X'iAM&W"i MA>u>4 ^X$XUP>[uAUq 4(P @X> 3>"X44+4A>XU> ^(Y @X> @>P i3>tM>UUM[u+zAM+4A>XU M>X4>P <>MAXTT(4w w>Tq w>"'uPAg ,A@8NPY QA`n`q .22EC2GY y\sq9+P(4A>P z+UU>4 @X> 4+[u 3>M>A^ (4@ 3>M>UUM[u+zAM$>PAP+w >4A4+uT>z'uXw>4 3>t"X44+4A>XU> >X4M[uUX>vUX[u @>P U+(z>4@>4 J>P^X4M(4w $14 3>M>UUM[u+zA>PtbPX$+AtV14A>4 ,M1 A@8NPY QA`n`q .22EC2GY y\ T"f @>P SM-Pq @>M <30I IO4PC&"4R<YlcQ9p )\\2Y .Ey.x _.Ey)E]sq 6MAUq XMA @>T fX>v`P+([u>P wP@Mq @>P XuT ^(MA>tu>4@> U+(z>4@> 3>"X44 ^(^(P>[u4>4Y M1">XA >P >4A41TT>4 ">P@>4 V+44q 9X>MwXUA +([u z&P <>AP'w>Y @X> ^"+P 4X[uA >4A41TT>4 ">P@>4 V/44>4Y +`>P >X4>T9+PU>u>4MV14A1 @>M fX>v`P+([u>PM ^(w>M[uPX>`>4 ">P@>4 (4@ $14 XuT 4+[u?`U+(z @>M fX>v`P+([uM >X4w>z1P@>PA ">P@>4 V/44>4q Ou>M+(PX>PA> 3>"X44>Y@X> X4 1zz>4>4 S&[VU+w>4 >X4w>MA>UUA ">P@>4Y MX4@ >MAUq $1T fX>v`P+([u>P ^( $>PtMA>(>P4 ,A@8NPY QA`n`q .22EC2GY G\ zq T"fsq j+(z>4@> J>PU(MA> MX4@ @>T fX>vt`P+([u`>MA>UU>P ^(^(P>[u4>4 ,<50 $q .q*q.22x 7 Jppp S *yC2)Y <QA<Uq pp .22yY)x. zzqsq4"i ."h">>h&WA\P"i V+44 ,>`>4z+UUMs +UM hXA(4A>P4>uT>P +4^(M>u>4 M>X4I @X> +(zM>X4> <>A>XUXw(4w >4Az+UU>4@>4 3>"X44+4A>XU> MX4@ XuT >MAUq ^(^(P>[u4>4 ,<50$q .q*q.22x 7 Jppp S *yC2)Y <QA<Uq pp .22yY )x. _)xx]sq pMA >P hXA(4A>P4>uT>PYMX4@ XuT @X> ?4A>XU> +T 3>"X44 ^(^(P>[u4>4Y @X> 4X[uA @>P fX>v`P+([u>P ^($>PMA>(>P4 u+Aq J>PU(MA+4A>XU> MX4@ wP@Mq @>T fX>v`P+([u`>MA>UU>P ^(^(P>[u4>4,<50 $q .q*q.22x 7 JpppS *yC2)Y <QA<Uq pp .22yY )x. _)xy]sq l>X4> hXA(4A>P4>utT>PMA>UU(4w "XP@ >P"1P`>4Y ">44 3>M>UUM[u+zAM+4A>XU> M[u>4V">XM> (4A>P J>Pt>X4`+P(4w >X4>M S&[Vw+`>$1P`>u+UAM (4@ <>MA>UU(4w >X4>M fX>v`P+([uM &`>Pw>tu>4 ,<50 $q .\q.)q)\\: 7 pp S *xC\GY <QA<Uq pp )\\2Y *.)sq

6X4MA">XU>4 zP>Xq

##o 1iPiAYh;U"X'iAM&WBUKU>i"&WP>U&W" .iM;#>AY"; #"h 1iPiAYh;U"X'iAM&Wh%! /dKd>Tc6=mS%d>H$R >6 m=6m8 /=6(m:H6Kmd6mR8m6# 9>P fX>v`P+([u>P >PU+4wA U>@XwUX[u>X4>4 ?4M-P([u +(z @>4 3>"X44Y W> 4+[u J>P>X4`+P(4w 4(P >X4>4 ?4M-P([u +(z

1 .x2

pJq B(P>[u4(4w `>XT fX>v`P+([u ?4Tq )x.7)xy g N

)x)

)x*7)xx

)xy

Page 150: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .y\ ^Hc=:

>X4> M[u(U@P>[uAUq a(1A> @>M 3>"X44Mq J14 @>P N4A>P4>uT>4MU>XA(4w XMA @>PfX>v`P+([u>P +(Mw>M[uU1MM>4q 9>P <>P>[uAXwA> >PU+4wA 4(P >X4>4 M[u(U@P>[uAUq?4M-P([u +(z ?(M^+uU(4w @>M 3>"X44Mq! 2md /dKd>Tc6=mS%d>H$R >6 m=6m8 ,mcm::c$R>WKc>6Km=: "XP@ +([u +UM fX>v`P+([u +T3>"X44MA+TTP>[uA `>^>X[u4>Aq 9+P(4A>P XMA >X4 fX>v`P+([u ^( $>PMA>u>4Y @>PMX[u U>@XwUX[u +(z @>4 3>"X44+4M-P([u (4@ 4X[uA +(z @X> &`PXw>4 hXAwUX>@tM[u+zAMP>[uA> >PMAP>[VAq BX$XUP>[uAUq XMA @X> B(U'MMXwV>XA >X4>M M1U[u>4 fX>vt`P+([uM ^">Xz>Uu+zA ,@+w>w>4 IO4PC&"4R<Y lcQ9p )\\2Y .Ey.x _.Ey)y]sq <>XTfX>v`P+([u +T 3>"X44MA+TTP>[uA >X4>P b>PM14>4u+4@>UMw>M>UUM[u+zA >P^X>UA@>P fX>v`P+([u>P 4+[u <50 $q .*qyq.2GE ,pJ S :*CGyY <QA<Uq pp .2GEY y2)s V>Xt4> 6X4V&4zA> +(M 3>">P`>`>APX>`Y ">XU >X4 M1U[u>P fX>v`P+([u 4+[u M>X4>T ^Xt$XUP>[uAUq (4@ "XPAM[u+zAUX[u>4 3>u+UA M1 ">XAw>u>4@ >X4>P J1P+(M+`AP>A(4wV&4zAXw>P 3>"X44+4M-P&[u> >4AM-P>[u> (4@ >MAUq @>T>4AM-P>[u>4@ ^( `>(PA>XU>4M>XI @X> QAP>XAzP+w>Y 1` >X4 M1U[u>P fX>v`P+([u ^X$XUP>[uAUq T/wUX[u M>XY V144A> @>P<50 @>Mu+U` (4`>+4A"1PA>A U+MM>4q1U;?7==";hP"M"i>U&W" 07>Y";% f+[u u>(A> "1uU &`>P"X>w>4@>P ?4MX[uA >Pt^X>UA @>P 6PAP+wM4X>v`P+([u>P 7 M1"1uU XT 5+UU @>M fX>v`P+([uM +4 >X4>T 6X4t^>U(4A>P4>uT>4 +UM +([u XT 5+UU @>M fX>v`P+([uM +4 >X4>T 3>M>UUM[u+zAM+4A>XU7 V>X4> w>">P`UX[u>4 6X4V&4zA>Y @+ >P V>X4> N4A>P4>uT>PX4XAX+AX$> ,hXA(4A>Pt4>uT>PX4XAX+AX$>s >4Az+UA>A (4@ +([u V>X4 N4A>P4>uT>PPXMXV1 ,hXA(4A>P4>uT>PPXtMXV1s AP'wAq

<50 $q ):q..q.2Gx 7 p S )*)CG)Y <QA<Uq pp .2GyY x2:I $q .*qyq.2GE 7 pJ S :*CGyY<QA<Uq pp .2GEY y2)I GL A@8QU>2Y 5S .2GEY x.*q

9>P 6PAP+wM4X>v`P+([u>P u+A (6 @X> XuT ^(MA>u>4@>4 6PAP'w> +UM "X>@>PV>uP>4t@> <>^&w> w>Tq K )) fPq . ^( $>PMA>(>P4Y M1z>P4 XT L`PXw>4 @X> J1P+(MM>A^(4tw>4 @X>M>P J1PM[uPXzA >Pz&UUA MX4@ ,$wUq '"R2=4Y << .2:*Y ..y*sq

6X4MA">XU>4 zP>Xq

""o aU"X'iAM&W A= <;h2iM&W AM\ #"; ."/U;; 7#"i #Ah <Mh"U;A;#"ih"PV*M;YhYMPWA'"; #"h ."h">>h&WA\P"ih

aU"X'iAM&W"i% 9>P ?4M-P([u +(z @>4 3>"X44 (4@ +(z @+M ?(M>X4+4@>PM>At^(4wMw(Au+`>4 MA>uA X4 @X>M>T 5+UU @>T 3>M>UUM[u+zA>P ^(I @>P fX>v`P+([u>PV+44 4(P @X> f(A^(4w>4 +(M @>T 3>"X44+4M-P([u (4@ +(M @>T ?4M-P([u +(z@+M ?(M>X4+4@>PM>A^(4wMw(Au+`>4 z1P@>P4Y `>X $>P^X4MUX[u>P ?4U>w(4w @X>M>P?4M-P&[u> +UM1 @X> BX4M>4 ,!U@82=RQ"PPY 9QAS .2GxY )22 _*\E]I XOJ=4Y <<.2G:Y .xy2sq 9X>M `>@>(A>AY @+MM @>T fX>v`P+([u>P >MAUq @X>M> f(A^(4w>4 ,BX4tM>4s +UM >P^X>UA> 6X4V&4zA> ^(w>P>[u4>A ">P@>4q 0X>P`>X V+44 >M MX[u (T 6X4tV&4zA> +(M l+-XA+U$>PT/w>4 u+4@>U4Y ">44 @>P O+A`>MA+4@ @>M K )\ >Pz&UUA XMAq4"i ."h">>h&WA\P"i $>PMA>(>PA ">XA>PuX4 @X> 3>"X44> +(M M>X4>P <>A>XUXw(4wq

\\o aU"X'iAM&W A; "U;*">;"; '"PiU"'>U&W Y";MP*P"; DUiPh&WA\PhYLP"i;f(A^A >X4 3>">P`>AP>X`>4@>P >X4 >X4^>U4>M H3Y +4 @>T ^( M>X4>4 3(4MA>4 >X4fX>v`P+([u `>MA>UUA XMAY X4 M>X4>T 3>">P`>`>APX>`Y M1 MX4@ XuT @X> @+P+(M >P^X>UtA>4 3>"X44> ^(^(P>[u4>4 ,<50 $q .:q*q.2:E 7 Jppp S *.EC:xY <QA<Uq pp .2:EYG.*sY (4@ ^"+P >`>4M1Y +UM u'AA> >P @+M H3 w>TX>A>A 1@>P w>-+[uA>AqL`>PAP'wA >X4 3>">P`>AP>X`>4@>P ,hXA(4A>P4>uT>Ps >X4 XuT w>u/P>4@>M (4@ `>tAPX>`UX[u w>4(A^A>M H3 ,^< >X4 3P(4@MA&[Vs (4A>P @>T J1P`>u+UA @>M fX>vt`P+([uM z&P MX[u (4@ M>X4> 6u>zP+( >X4>T +4@>P>4Y M1 MX4@ @X> 6PAP'w> +(M @>T">XA>PuX4 XT <>APX>` @>M 6u>T+44M w>4(A^A>4 H3 +UU>X4 @>T 6u>T+44 ^(^(t

g N ?4Tq )xy7)x: ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

)xE

)xG

)x:

Page 151: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

P>[u4>4Y ">XU @>P fX>v`P+([u ^(w(4MA>4 @>P 6u>zP+( A+AM'[uUX[u 4X[uA @(P[utw>z&uPA "XP@ ,<50 $q .:q*q.2:E 7 Jppp S *.EC:xY <QA<Uq pp .2:EY G.*sq

6X4MA">XU>4 zP>Xq

#o 1U;?L;\P" AMh h">'hP(;#UY"i M;# ;U&WPh">'hP(;#UY"i <i'"UP<>X @X>M>4 6X4V(4zAM+PA>4 M-X>UA @X> fX>v`P+([u`>MA>UU(4w >MAUq uX4MX[uAUX[u @>P6X4V&4zA>>P^X>U(4w V>X4> S1UU>Y ">XU @X>M> 6X4V&4zA> @>PW>4Xw> >P^X>UAY @>P @X>M>U`MA'4@Xw> 1@>P 4X[uAM>U`MA'4@Xw> ?P`>XA ->PM/4UX[u +(M&`A ,Mq +([u '"33=47Q=J=4Y 5S .2:*Y .E\sq

6X4MA">XU>4 zP>Xq

"o 1U;?L;\P" AMh dA2UPA>K"i=5Y";H'uP>4@ `>X @>P 6P^X>U(4w $14 6X4V&4zA>4 +(M j(5 (4@ +(M 3>">P`>`>APX>`">M>4AUX[u (+q +(z @+M O'AXw">P@>4 @>M QA-zUq +`w>MA>UUA "XP@Y `>P(u>4 @X> 6X4tV&4zA> +(M l+-XA+U$>PT/w>4 (4@ +(M J(J +(z @>T S>[uAM$>Pu'UA4XM ^"XM[u>4@>T L`>PU+MM>P $14 l+-XA+U (4@ @>T f(A^>P $14 l+-XA+UI +(M @X>M>T 3P(4@V/44>4 `>X @>P <>MA>UU(4w >X4>M fX>v`P+([uM @X> z&P @X> 6X4V&4zA> +(M j(5 (4@+(M 3>">P`>`>APX>` T+vw>`>4@>4 3P(4@M'A^> 4X[uA (4>X4w>M[uP'4VA +(z @X>6X4V&4zA> +(M l+-XA+U$>PT/w>4 (4@ +(M J(J &`>PAP+w>4 ">P@>4 ,%NRR=4=4YQA`n`q .2:xC:yY yy _E\ zq]sq 5&P @X> B(P>[u4(4w $14 6X4V&4zA>4 +(M l+-XA+U$>PtT/w>4 (4@ +(M J(J MA>uA `>X <>MA>UU(4w >X4>M fX>v`P+([uM @>Mu+U` XT J1P@>PtwP(4@Y ">P OP'w>P @>P S>[uA> (4@ bzUX[uA>4 +(M @>4 @>P l+-XA+U&`>PU+MM(4w 1@>P@>P J(J ^(wP(4@>UX>w>4@>4 S>[uAM$>Pu'UA4XMM>4 XMAqhXA @>P 6X4z&w(4w @>M K )\ ?`Mq )+ +5 @(P[u @+M QA+4@d3 $q .*q2q.22* ,Mq K )\?4Tq )s "(P@> @+M 6P^X>U>4 $14 6X4V&4zA>4 XQ@q K )\ ?`Mq . fPq . (4@ ) `>X <>tMA>UU(4w >X4>M fX>v`P+([uM X4 K )\ ?`Mq )+ Q+A^ * w>M14@>PA w>P>w>UAI @X> J1PtM[uPXzA zX4@>A MX[u 4(4T>uP ,M>XA @>T N4A>P4>uT>4MA>(>PP>z1PTw>M>A^ )\\:Y Mq?4Tq ys X4 K )\ ?`Mq y Q+A^ *I Mq K )\ ?4Tq )x zzq (4@ E\)q

6X4MA">XU>4 zP>Xq

\o 1U;?L;\P" AMh E"i=U"PM;Y M;# E"i2A&WPM;Y

AAo .iM;#hAP*9>4 O+A`>MA+4@ @>P 6P^X>U(4w $14 6X4V&4zA>4 +(M J(J $>P"XPVUX[uAY ">P @X> X4K ). ?`Mq . w>4+44A>4 3>w>4MA'4@> +4@>P>4 ^(P ^>XAUX[u `>wP>4^A>4 f(A^(4ww>w>4 64Aw>UA &`>PU'MMAq <>X <>MA>UU(4w >X4>M fX>v`P+([uM +4 3P(4@MA&[V>4 `>t@>(A>A @X>MY @+MM @>P fX>v`P+([u>P 4(P 6X4V&4zA> +(M J(J >P^X>UAY ">44 >P @X>P>[uAUq 1@>P A+AM'[uUX[u> h+[uA `>MXA^AY @+M 3P(4@MA&[V ^( $>PTX>A>4 ,^( $>Pt-+[uA>4sI @+^( T(MM @>P fX>v`P+([u>P OP'w>P @>P S>[uA> (4@ bzUX[uA>4 @>M J>PtTX>A>PM ,J>P-'[uA>PMs M>X4q pMA `>X fX>v`P+([u`>wP&4@(4w @+M 3P(4@MA&[V `>tP>XAM $>PTX>A>A ,$>P-+[uA>AsY T(MM @>P fX>v`P+([u>P @(P[u J>PAP+wM&`>P4+uT>J>PTX>A>P ,J>P-'[uA>Ps w>"1P@>4 M>X4I `>X 6X4APXAA X4 `>MAXTTA> hX>At,b+[uAtsJ>PAP'w> XMA ?4^>Xw> +4 @>4 hX>A>P ,b'[uA>Ps w>`1A>4q

<50 $q .*qyq.2:\ 7 Jppp S E*CG2Y <QA<Uq pp .2:.Y )2yI $q .yqxq.2:E 7 pF S y)C:*Y<QA<Uq pp .2:EY E\yI $q .xq*q.2:2 7 pF S .\GC:yY <50CfJ .2:2Y E2xq 3U? <h5 $q)xqGq.22:Y <QA<Uq p .22:Y 2.x 7 O^q .I CR0@S=W"1QY 5S .2:.Y .:. ,.:)sI'OR;;7%U=M=P7W4O@SY 9QAS .2:*Y )y\ ,)y)sI A@8OR2HY 5S .2:*Y yG* ,yGysq

8iMPP7;U"X'iAM&W% 9X> w>4+44A>4 3P(4@M'A^> w>UA>4 +([u `>X J>P>X4`+P(4w>X4>M <P(AA14X>v`P+([uM ,<50 $q .*qyq.2:\ 7 Jppp S .):CG:Y <QA<Uq pp .2:.Y)22sI Mq 4'u>P ?4Tq *\2q

1 .y.

pJq B(P>[u4(4w `>XT fX>v`P+([u ?4Tq )x:7)G\ g N

)x2

)y\

)y.7)y:

)y2

)E\7)E2

)G\

Page 152: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .y) ^Hc=:

+A;#">; U; \i"=#"= aA=";% f+[u <50 $q )Eqxq.2:* ,Jppp S )\yC:\Y<QA<Uq pp .2:*Y y\)s P>X[uA ^(P 6P^X>U(4w $14 6X4V&4zA>4 +(M J(J >X4 0+4@>U4X4 zP>T@>T f+T>4Y +`>P z&P >Xw>4> S>[u4(4w 4X[uA +(Mq 9X>M wXUA +([u `>X <>tMA>UU(4w >X4>M fX>v`P+([uMI Mq +([u ?4Tq *\:q

''o 1;PY">P>U&W"i aU"X'iAM&W1UY";PL="i% 9X> >4Aw>UAUX[u> <>MA>UU(4w >X4>M 3P(4@MA&[V4X>v`P+([uM XMA @X>L`>PU+MM(4w >X4>M 3P(4@MA&[VM ^(P ^>XAUX[u `>wP>4^A>4 f(A^(4w w>w>4 64Aw>UAY(4@ ^"+P X4 @X4wUX[u>P 51PTY "'uP>4@ @X> J>PTX>A(4w 1@>P J>P-+[uA(4wM[u(U@P>[uAUq ;u+P+VA>P u+Aq p4 `>X@>4 5'UU>4 $>P"XPVUX[uA @>P 6Xw>4A&T>P @>4O+A`>MA+4@ @>M K ). ?`Mq . ,M1 <50 $q ..q.\q.2E* 7 Jp )y.CE) NY <QA<Uq ppp.2E*Y yExY `>APq 6P``+(^X4M>4 +UM 6X44+uT>4 +(M J(JI $wUq +([u $q .:q:q.2GG 7Jppp S GCGxY <QA<Uq pp .2GGY G2Esq 9>P 6Xw>4A&T>P ,fX>v`P+([u`>MA>UU>Ps >P^X>UA+UM1 TXA @>T fX>v`P+([u>4Aw>UA 6X4V&4zA> +(M J(J w>Tq K ). ?`Mq . ,<50 $q)GqEq.2G: 7 Jppp S yxCGxY <QA<Uq pp .2G2Y **)I @X>M> SM-Pq XMA 4X[uA $>Pz+MM(4wMt"X@PXwY <J>Pz3 $q .\qxq.2:G 7 . <$S ::*C:EY 05S .2::Y .G2sq! /=68>:(>R:H6T# HXP@ @+M w>M+TA> 64Aw>UA X4 >X4>T lWq w>^+uUAY V+44 XT <XUUXwtV>XAM">w> @+M 64Aw>UA +(z ?4AP+w +(z @X> j+(z^>XA @>M fX>v`P+([uM $>PA>XUA ">Pt@>4Y U'4wMA>4M +(z >X4>4 B>XAP+(T $14 ^>u4 n+uP>4 ,<h5 $q )xqGq.22:Y <QA<Uq p.22:Y 2.x 7 O^q )2sqaU"X'iAM&W"i% pMA @+M TXA @>T fX>v`P+([u `>U+MA>A> 3P(4@MA&[V $>PTX>A>A1@>P $>P-+[uA>AY M1 MX4@ @>T fX>v`P+([u>P @X> hX>A>4 ,b+[uA>4s +UM 6X4V&4zA>+(M J(J ^(^(P>[u4>4Y M1z>P4 @X> J1P+(MM>A^(4w>4Y @X> X4 ?4Tq )G\ w>4+44AMX4@Y $1PUX>w>4q 9+$14 V+44 X@S +(Mw>w+4w>4 ">P@>4Y ">XU @>P fX>v`P+([u>P>X4 64Aw>UA +4 @>4 6Xw>4A&T>P ^+uUAq 9>P fX>v`P+([u>P "XP@ z&P @X> 6X4P'(tT(4w @>M fX>v`P+([uM V>X4 64Aw>UA >4APX[uA>4Y ">44 >P 4X[uA P>[uAUq (4@ A+AtM'[uUX[u X4 @>P j+w> XMAY @+M 3P(4@MA&[V ^( $>PTX>A>4 ,^( $>P-+[uA>4sq

6X4MA">XU>4 zP>Xq

&&o G;";PY">P>U&W"i BM/";#M;Yh;U"X'iAM&WE"i=U"PM;Y A; "U;"; 4iUPP";% 9>T fX>v`P+([u>P MX4@ @X> 6X4V&4zA> +(M @>PJ(J ^(^(P>[u4>4Y ">44 @X> X4 ?4Tq )G\ >P"'u4A>4 J1P+(MM>A^(4w>4 w>w>`>4MX4@qE"i=U"PM;Y A; #"; 1UY";PL="i paU"X'iAM&W'"hP">>"io% f+[u <h5 $q )xqGq.22: ,<QA<Uq p .22:Y 2.x 7 O^q .Gs XMA >X4 hXMM`P+([u $14 3>MA+UA(4wMT/wUX[utV>XA>4 XQ@q K x) ?d +4^(4>uT>4Y ">44 6UA>P4 XuP>T lX4@ >X4>4 `>zPXMA>A>4fX>v`P+([u +4 >X4>T 3P(4@MA&[V `>MA>UU>4 (4@ @+M lX4@ @>4 3P(4@`>MXA^ +4@X> 6UA>P4 ^(P&[V$>PTX>A>A ,$wUq <50 $q .:q.\q.22\ 7 pJ S *EC2\Y <QA<Uq pp.22.Y )\ysI Mq +([u ?4Tq )..q <>X ?44+uT> >X4>M hXMM`P+([uM XQ@q K x) ?d >Pt^X>UA 4X[uA @>P fX>v`P+([u>PY M14@>P4 @>P 6Xw>4A&T>P @X> 6X4V&4zA> +(M J(JqB( @>4 <>M14@>Pu>XA>4 `>X J>P>X4`+P(4w >X4>M (4>4Aw>UAUX[u>4 B(">4@(4wMt4X>v`P+([uM ^"XM[u>4 4+u>4 ?4w>u/PXw>4 Mq ?4Tq *\)Y *\Gq

##o E7i'"WA>Ph;U"X'iAM&WE"i=U"P"P #"i E7i'"WA>Ph;U"X'iAM&W"i A; 4iUPP"Y M1 w>UA>4 z&P @X> B(P>[ut4(4w @>P 6X4V&4zA> +(M J(J wP@Mq @X> wU>X[u>4 S>w>U4 "X> `>XT B(">4@(4wMt4X>v`P+([uI Mq ?4Tq )G\ (4@ )G*q 9>P J1P`>u+UAM4X>v`P+([u>P u+A 7 +4@>PM +UM@>P B(">4@(4wM4X>v`P+([u>P 7 @X> `>X <>wPq @>M fX>v`P+([uM `>MA>u>4@>4hX>A$>PAP'w> ,b+[uA$>PAP'w>s M>U`MA +`w>M[uU1MM>4I >M XMA @>Mu+U` X@S @+$14 +(Mt^(w>u>4Y @+MM >P OP'w>P @>P S>[uA> (4@ bzUX[uA>4 +(M @>4 hX>A$>PAP'w>4 ,b+[uAt

g N ?4Tq )G\7)Gx ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

)G.

)G)

)G*

)Gx

Page 153: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

$>PAP'w>4s XMA (4@ >P @X> +(M Xu4>4 ^(w>zU1MM>4>4 6X4V&4zA> >P^X>UA u+A ,<50 $q)Eqxq.2:* 7 Jppp S )\yC:\Y <QA<Uq pp .2:*Y y\)sq 9>P J1P`>u+UAM4X>v`P+([u>PU>XA>A M>X4 f(A^(4wMP>[uA 4X[uA $14 @>T 4>(>4 6Xw>4A&T>P +`Y >M MA+TTA $X>UtT>uP (4TXAA>U`+P +(M M>X4>T zP&u>P>4 6Xw>4A(T ,<50 $q ):qGq.2:. 7 Jppp S.)xCGEY <QA<Uq pp .2:)Y *G:I $q ):qGq.2:. 7 Jppp S *yCG2Y <QA<Uq pp .2:)Y *:\sqE"i=U"P"P #"i E7i'"WA>Ph;U"X'iAM&W"i #Ah =UP #"= aU"X'iAM&W '">AhP"P".iM;#hPL&? A; #"; p;"M";o 1UY";PL="i paU"X'iAM&W'"hP">>"ioY M1 MX4@4+[u MASM-Pq ,<50 $q .yqyq.2:E 7 ppp S ..2\C:)Y <QA<Uq pp .2:EY G.x TXA ?4TqX4 05S .2:EY yGyI $q )xq*q.2GE 7 p S .*:CG*Y <QA<Uq pp .2GEY y*GI $q ))qGq.2:\7 Jppp S ..xCG:Y <QA<Uq pp .2:.Y .\.I $q .yqyq.2:E 7 ppp S ).GC:*Y <50CfJ.2:EY Ey2s 6X4V&4zA> +(M @X>M>P J>PTX>A(4w ,J>P-+[uA(4ws @>T J1P`>u+UAMt4X>v`P+([u>P ^(^(P>[u4>4Y (4@ ^"+P +([u `>X N4V&4@`+PV>XA @>M hX>A$>PAP+wM,Mq @+^( ?4Tq *.*sq 6A"+M +4@>P>M wXUAY ">44 J>P>X4`+P(4w>4 ^"XM[u>4 4+u>4?4w>u/PXw>4 w>AP1zz>4 "1P@>4 (4@ @X> +UM hX>A> ,b+[uAs `>^>X[u4>A>4 j>XMA(4tw>4 @>M 4>(>4 6Xw>4A&T>PM +4 @>4 J1P`>u+UAM4X>v`P+([u>P (4+4w>T>MM>4 u1[u,^< <50 $q *\qGq.2:y 7 Jppp S G.C:.Y <QA<Uq pp .2:EY *)Gs 1@>P (4+4w>T>MM>44X>@PXw ,<50 $q .yqyq.2:E 7 ppp S .2\C:)Y <QA<Uq pp .2:EY G.xs MX4@I X4 @X>M>T5+UU XMA @+$14 +(M^(w>u>4Y @+MM @>P fX>v`P+([u>P @X> fX>v`P+([uP>[uA> A+AM'[utUX[u 4X[uA "+uPw>41TT>4 u+A (4@ @X> j>XMA(4w>4 +4 @>4 ,4>(>4s 6Xw>4A&T>P+(M J>PM1Pw(4wMwP&4@>4 (4@ 4X[uA +UM 3>w>4U>XMA(4w z&P @X> <>MA>UU(4w @>Pf(A^(4w @>M 3P(4@MA&[VM >P`P+[uA ">P@>4q 9X>M> 3>MA+UA(4w V1TTA X4M`>Mq$1PY ">44 6UA>P4 @+M 3P(4@MA&[V (4A>P J1P`>u+UA @>M fX>v`P+([uM +(z XuP>lX4@>P &`>PAP+w>4 ,Mq @+^( +([u ?4Tq *\:sq <>X @X>M>P Q+[uU+w> MX4@ @X> 6X4tV&4zA> +(M @>P f(A^(4w @>M 3P(4@MA&[VM @>T ,4>(>4s 6Xw>4A&T>P ^(^(P>[ut4>4I Mq uX>P^( +([u ?4Tq *.*q! 9:c ^=cc%d>H$R -36 ,mcK>:KH6Tc81T:=$R;m=Km6 ,K x) ?ds M+u @+M 53 h&4MA>P ,$q)xq)q.2:G 7 Jp *x.)C:x 6Y 653 .2:GY x\:Y PVPqs z1Uw>4@>4 5+UU +4Z 9>P J+A>P&`>PAP'wA >X4 3P(4@MA&[V +(z M>X4>4 Q1u4 w>w>4 J>P>X4`+P(4w >X4>M w>MA(4@>tA>4 (4@ (4w>MX[u>PA>4Y +`>P $>P^X4MUX[u>4 l+(z-P>XM>MI @X> hX>A> z&P @+M wU>X[ut^>XAXw ^(w(4MA>4 @>P 6UA>P4 `>MA>UUA> H1u4P>[uA "XP@ TXA @>T l+(z-P>XM $>PtP>[u4>Aq 9+M 53 >PV+44A> @X> $14 @>T Q1u4 w>UA>4@ w>T+[uA>4 Hl (4@ @X>3>`'(@>t?z? 4X[uA +4Y ">XU @>T Q1u4 @X> hX>A>X44+uT>4 4X[uA ^(^(P>[u4>4M>X>4q

""o E"i=(&WP;Uh;U"X'iAM&W5&P @>4 J>PT'[uA4XM4X>v`P+([u w>UA>4 @X> wU>X[u>4 S>w>U4 "X> z&P @>4 (4>4Atw>UAUX[u>4 B(">4@(4wM4X>v`P+([uq

\\o aU"X'iAM&W A; "U;"= <;P"U> A; "U;"i 'LiY"i>U&WVi"&WP>U&W"; ."h">>Vh&WA\P

6P^X>UA >X4> 3`S 6X4V&4zA> +(M J(J (4@ "XP@ +4 >X4>T 3>M>UUM[u+zAM+4A>XU >X4fX>v`P+([u `>MA>UUAY M1 MX4@ @>T fX>v`P+([u>P >MAUq @X> XuT ^(MA>u>4@>4 ?4A>XtU> M>X4>4 6X4V&4zA>4 +(M J(J ^(^(P>[u4>4I uX>Pz&P w>UA>4 @X> wU>X[u>4 L`>PtU>w(4w>4 "X> `>XT B(zUX>v>4 @>P w>">P`UX[u>4 6X4V&4zA> +(zwP(4@ >X4>M fX>vt`P+([uM +4 @>T ?4A>XU +4 >X4>P w>">P`UX[u A'AXw>4 b>PM3>Mq ,Mq ?4Tq )x)sqpMA @>P fX>v`P+([u +T 3>"X44MA+TTP>[uA >X4>P <>A>XUXw(4w +4 >X4>P 3`S `>tMA>UUA "1P@>4Y MX4@ @X> @+P+(M >P^X>UA>4 6PAP'w> >MAUq 7 >`>4M1 "X> `>XT fX>vt`P+([u +T 3>"X44MA+TTP>[uA >X4>P w>">P`UX[u A'AXw>4 b>PM3>Mq 7 4X[uA @>TfX>v`P+([u>PY M14@>P4 @>T fX>v`P+([u`>MA>UU>P ^(^(P>[u4>4 ,Mq ?4Tq )xysq

6X4MA">XU>4 zP>Xq

1 .y*

pJq B(P>[u4(4w `>XT fX>v`P+([u ?4Tq )Gx7)G2 g N

)Gy

)GE

)GG7)G2

Page 154: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .yx ^Hc=:

Yo I7;hPUY" 1U;?L;\P"DU"#"i?"Wi";#" 8"*LY"% 9>P fX>v`P+([u +4 "X>@>PV>uP>4@>4 <>^&w>4 XMAM>uP M>UA>4 (4@ u+A @>Mu+U` >MAUq V+(T -P+VAXM[u> <>@>(A(4wq <50 $q )\q*q.2y*,pJ )x2Cy) NY <QA<Uq ppp .2y*Y ..:s u+A >4AM[uX>@>4Y @+MM `>XT fX>v`P+([u +4>X4>P j>X`P>4A> @>P fX>v`P+([u>P @X> S>4A> 4+[u K )) fPq . ^( $>PMA>(>P4 u+A,+? GL A@8QU>2Y 5S .2GGY xyG _xE.]sq 9X>M>M NPAq >4AM-PX[uA @>4 $14 @>P 4>(>tP>4 SM-Pq +(zw>MA>UUA>4 3P(4@M'A^>4 ^(P J>P"XPVUX[u(4w @>M O+A`>MA+4@M @>P6X4V&4zA>>P^X>U(4w 4X[uAI @X> ^X$XUP>[uAUq S>w>U(4w X4 K .\G* <3<Y 4+[u @>P `>X>X4>T fX>v`P+([u +4 >X4>P j>X`P>4A> @>T fX>v`P+([u>P @X> >X4^>U4>4 j>X`P>4tA>4U>XMA(4w>4 w>`&uP>4Y @&PzA> @>P 4>(>P>4 SM-Pq 4X[uA >4Aw>w>4MA>u>4q_iUKAP" E"i(MX"iM;YhY"h&W(\P" pg NN ain Oo% <>MA>uA @>P fX>v`P+([u +4 >Xt4>T H3Y @+M X44>Pu+U` @>P J>P'(v>P(4wMzPXMA $>P'(v>PA "1P@>4 XMAY (4@ MX4@+([u @X> &`PXw>4 J1P+(MM>A^(4w>4 >X4>M bPX$+A>4 J>P'(v>P(4wMw>M[u'zAM ,K )*?`Mq .s >Pz&UUAY M1 u+A @>P 6Xw>4A&T>P ,fX>v`P+([u`>MA>UU>Ps @X> 6X4V&4zA> +(M@>T J>P'(v>P(4wMw>M[u'zA ^( $>PMA>(>P4q 9>44 XuT MA>uA @>P @(P[u @X> J>Pt'(v>P(4w >P^X>UA> L`>PM[u(MM ^(q

6X4MA">XU>4 zP>Xq

Zn I7;#"i\(>>" #"i BMi"&W;M;Y #"i aU"X'iAM&W"U;?L;\P"

Ao b"Wi"i" aU"X'iAM&W"ih>uP>P> fX>v`P+([u>P V/44>4 `>^&wUX[u @>M wU>X[u>4 3>w>4MA+4@M 4+[u <P([utA>XU>4 +UM 3>M+TAwU'(`Xw>P 1@>P ^(P w>M+TA>4 0+4@ `>P>[uAXwA M>X4q p4 @X>M>45'UU>4 XMA @X> B(P>[u4(4w wP@Mq +4A>XUXw 4+[u @>4 wU>X[u>4 S>w>U4 "X> X4 @>4 5'UtU>4 $1P^(4>uT>4Y X4 @>4>4 @>P fX>v`P+([u ^(w(4MA>4 >X4>P >X4^Xw>4 b>PM14 `>tMA>UUA "1P@>4 XMA ,Mq +([u ?4Tq *\:sq

6X4MA">XU>4 zP>Xq

'o aU"X'iAM&W */Uh&W"; ;AW" hP"W";#"; _"ih7;";

AAo 8"YiU\\ #"i k;AW" hP"W";#"; _"ih7;";j6X4+4@>P i4+u> MA>u>4@> b>PM14>4g MX4@ M1U[u> b>PM14>4Y @>P>4 >4w> ->PM/4UXt[u> J>P`X4@(4w>4 >Pz+uP(4wMw>T'v @X> 3>MA+UA(4w XuP>P P>[uAUq (4@ "XPAM[u+zAtUX[u>4 <>^X>u(4w>4 ^(>X4+4@>P M1 `>>X4zU(MM>4 V/44>4Y @+MM @X> 3>MA+UA(4w $14@>PW>4Xw>4 ^"XM[u>4 >X4+4@>P 5P>T@>4 +`">X[uA 1@>P XuP ^"+P @>P P>[uAUq 51PT4+[uY 4X[uA +`>P X4 XuP>T "XPAM[u+zAUX[u>4 3>u+UA wU>X[uAq 9+M wXUA `>M14@>PM z&P@+M J>Pu'UA4XM ^"XM[u>4 6u>w+AA>4Y ^"XM[u>4 6UA>P4 (4@ lX4@>P4Y ^"XM[u>4 4+tu>4 ?4w>u/PXw>4 M1"X> ^"XM[u>4 >X4>P l+-3>Mq (4@ XuP>4 3>M>UUM[u+zA>P4q

''o 8"#"MPM;Y #"h g 3N ain NL`>P @>4 J1PP+4w @>P 6X4V&4zA>^(P>[u4(4w $1P @>P 5P+w> @>P 6X4V&4zA>$>Pt">4@(4w XQ@q K .) fPq ) `>X fX>v`P+([u`>MA>UU(4w ^(w(4MA>4 4X[uA 4+u> MA>u>4t@>P b>PM14>4 Mq ?4Tq ).\qf+[u zP&u>P>P SM-Pq ,$wUq <50 $q :q)q.2yG 7 Jp )GCyE NY <QA<Uq ppp .2yGY )\GI$q ):q:q.2Ex 7 Jp )xGCE*Y 05S .2EyY ))s "(P@> >X4 (4>4Aw>UAUX[u>P fX>v`P+([u+UM B(">4@(4w XQ@q K .) fPq ) +4w>M>u>4Y ">44 >P $14 6UA>P4 ^(w(4MA>4 XuP>Mw>M>A^UX[u (4A>Pu+UAM`>P>[uAXwA>4 lX4@>M `>MA>UUA "(P@>q 9X>M> SM-Pq "(P@> M-'tA>P +(zw>w>`>4q f+[u u>(A> MASM-Pq ,<50 $q )2q..q.2:* 7 Jppp S ).yCG2Y<QA<Uq pp .2:xY *EEs (4@ uh XT Q[uPXzAA(T u+A @X> S>w>U(4w @>P 6X4V&4zA>>P^X>t

g N ?4Tq ):\7*\* ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

):\

):.7)22

*\\

*\.

*\)

*\*

Page 155: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

U(4w w>Tq K ) ?`Mq . J1PP+4w $1P @>P J1PM[uPXzA @>M K .) fPq )q <>MA>UU>4 ^< 6UtA>P4 XuP>T w>M>A^UX[u (4A>Pu+UAM`>P>[uAXwA>4 lX4@ +4 >X4>T $>PTX>A>A>4 3P(4@tMA&[V >X4>4 fX>v`P+([uY ">P@>4 @X> 6X4V&4zA> wP@Mq @>T lX4@ (4@ 4X[uA @>46UA>P4 ^(w>P>[u4>AY M1z>P4 @X> 9XM-1MXAX14M`>z(w4XM (4@ @+TXA >X4> J>PTX>A>PtA'AXwV>XA @>T lX4@ ^(MA>uA 1@>P @(P[u >X4>4 w>M>A^UX[u>4 J>PAP>A>P 1@>P J>P"+UtA>P ^(w(4MA>4 @>M lX4@>M +(Mw>&`A "XP@ ,<50 $q .2q..q)\\* 7 pF S yxC\\Y<50CfJ )\\xY .\G2 T"fsq

&&o J"&WPh/Ui?hA=" aU"X'iAM&W'"hP">>M;Y9>P <50 u+A X4 MASM-Pq fX>v`P+([u`>MA>UU(4w>4 ^"XM[u>4 >X4+4@>P 4+u> MA>tu>4@>4 b>PM14>4Y `>M14@>PM ^"XM[u>4 4+u>4 ?4w>u/PXw>4Y >X4> HXPV(4w z&P@X> B(P>[u4(4w $14 6X4V&4zA>4 wP@Mq 4(P `>X `&Pw>PUX[utP>[uAUq HXPVM+TV>XA@>M fX>v`P+([uM ^(>PV+44A ,<50 $q .*qyq.2:\ 7 Jppp S GyCG2Y <QA<Uq pp .2:.Y)2GI $q .2q*q.22. 7 pF S )xGC:GY <50CfJ .22.Y GxxI $q Gq..q)\\\ 7 Jppp S.EC2GY <QA<Uq pp )\\.Y .:EI $q .2q..q)\\* 7 pF S yxC\\Y <50CfJ )\\xY .\G2I$q GqEq)\\E 7 pF S xC\xY <QA<Uq pp )\\GY )2xsq 6P `>wP&4@>A @X>M XT NPAq $q .*qyq.2:\ ,Jppp S GyCG2Y <QA<Uq pp .2:.Y )2Gs "X> z1UwAZ 9X> `&Pw>PUX[utP>[uAUq HXPVtM+TV>XA M>X >Pz1P@>PUX[uY (T >X4> VU+P> OP>44(4w ^"XM[u>4 @>P J>P"+UA(4w @>M>Xw>4>4 J>PT/w>4M @>P 6UA>P4 (4@ @>P J>P"+UA(4w @>M lX4@>M$>PT/w>4M @(P[u@X> 6UA>P4 ^( w>"'uPU>XMA>4 ,>`>4M1 <50 $q .yqxq.2:E 7 pF S y)C:*Y <QA<Uq pp.2:EY E\yI $q .xq*q.2:2 7 pF S .\GC:yY <50CfJ .2:2Y E2xsq ?UU>P@X4wM u+A @X>^X$XUP>[uAUX[u> HXPVM+TV>XA z&P @+M QAS 4(P X4@X^X>UU> <>@>(A(4wq ?(M $>Pz+MtM(4wMP>[uAUX[u>4 3P&4@>4 @+Pz @X> HXPVM+TV>XA 4X[uA ^( >X4>T >Xw>4MA'4@Xw>4O+A`>MA+4@MT>PVT+U $>PM>U`MA'4@XwA ">P@>4 ,<50 $q GqEq)\\E 7 pF S xC\xY<QA<Uq pp )\\GY )2xY T"fsq 9+M <h5 `>MAXTTA X4 M>X4>T Q[uP>X`>4 $q )xqGq.22: ,<QA<Uq p .22:Y 2.x 7 O^q : (4@ *sY @+MM +(M @>P <>MA>UU(4w >X4>M fX>vt`P+([uM ^(w(4MA>4 4+u>P ?4w>u/PXw>P >MAUq 51Uw>P(4w>4 4(P w>^1w>4 ">P@>4V/44>4Y ">44 >X4 `&Pw>PUX[utP>[uAUq "XPVM+T>M f(A^(4wMP>[uA `>wP&4@>A "1Pt@>4 XMA (4@ @X> <>A>XUXwA>4 @X> J>P>X4`+P(4w>4 A+AM'[uUX[u @(P[uz&uP>4q07i="i\7i#"i;Uhh"% B(P >MAUq ?4>PV>44(4w @>M fX>v`P+([uM u+A @X> SM-Pq `>XJ>P>X4`+P(4w>4 ^"XM[u>4 >X4+4@>P 4+u> MA>u>4@>4 b>PM14>4 AP1A^ lPXAXV +(z6X4u+UA(4w @>P `&Pw>PUX[utP>[uAUq 51PT$1PM[uPXzA>4 `>MA+4@>4Y (4@ ^"+P TXA @>P<>wP&4@(4wY +4@>P4z+UUM z>uU> >M +4 >X4>P >P4MA w>T>X4A>4 =4@>P(4w @>M `XMu>PXtw>4 Q+[u$>Pu+UAMq ?`>P +([u >X4> 4+u> MA>u>4@> b>PM14 V+44 @(P[u @X> 6X4P'(tT(4w >X4>M 4(P M[u(U@P>[uAUq f(A^(4wMP>[uAM P>[uAUq (4@ A+AM'[uUX[u ^(P 6X4tV(4zAM>P^X>U(4w `>z'uXwA ">P@>4 (4@ @(P[u @X> ?(M&`(4w @>M S>[uAM 6X4V&4zA>>P^X>U>4 ,Mq +([u ?4Tq ).*Y *).sq 9+u>P XMA `>X fX[uA>X4u+UA(4w $14 51PT$1PtM[uPXzA>4 ,`>Mq ^< @>P 41A+PX>UU>4 <>(PV(4@(4w >X4>M Q[u>4V(4wM$>PM-P>[u>4MY@>P 6X4AP+w(4w >X4>M fX>v`P+([uM XT 3P(4@`([us ^( -P&z>4Y 1` ">4XwMA>4M >X4M[u(U@P>[uAUq f(A^(4wMP>[uA >4AMA+4@>4 XMAq

6X4MA">XU>4 zP>Xq

##o 8"hP">>M;Y "U;"h 1iY(;*M;Yh2\>"Y"ihE"i"U;'AiM;Y #"h aU"X'iAM&Wh% fX[uA $1UU w>M[u'zAMz'uXw> lX4@>P ">P@>4w>M>A^UX[u @(P[u XuP> 6UA>P4 $>PAP>A>4 ,K .E)2 ?`Mq . <3<sY +`>P wP@Mq 4X[uA `>XS>[uAMw>M[u'zA>4 TXA XuP>4 6UA>P4 1@>P >X4>T 6UA>P4A>XU ,KK .E)2 ?`Mq ) Q+A^ .Y.G2y ?`Mq . fPq . (4@ ?`Mq )Y .:. <3<sI @+44 T(MM @>T >X4^>U4>4 lX4@ >X46Pw'4^(4wM-zU>w>P `>MA>UUA ">P@>4 ,K .2\2 <3<sq ?UU>P@X4wM wXUA @X>M> 6X4tM[uP'4V(4w @>M K .:. <3< 4X[uA `>X 3>M[u'zA>4Y @X> @>4 lX4@>P4 U>@XwUX[u >Xt

1 .yy

pJq B(P>[u4(4w `>XT fX>v`P+([u ?4Tq *\*7*\E g N

*\x

*\y

*\E

Page 156: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .yE ^Hc=:

4>4 P>[uAUX[u>4 J1PA>XU `PX4w>4 ,<30 $q )Gq2q.2G) 7 pJ BS ))yCE2Y 9< .2G)Y).2 | << .2G*Y E*sq! 5m= !md 5mTdG6!H6T m=6mc km6KTm:K:=$Rm6 3!md H6m6KTm:K:=$Rm6j ?H+m6!H6Tc6=mS%d>H$Rc =cK!>6>$R !=m 5mcKm::H6T m=6mc [W:mTmdc mdW3d!md:=$Ri

3U? <50 $q .*qyq.2:\ 7 Jppp S GyCG2Y <QA<Uq pp .2:.Y )2G T"fI 53 h&4MA>P $q )xqGq.2Gx 7 Jpp ).x*CG* 6Y 653 .2GyY EGY PVPqI 53 9&MMqCl/U4 $q )Eqxq.2GE 7 Jppp ,Jpps:xCG\ 5Y 653 .2GEY yyyY PVPqI 53 SuU@qtbzq $q .xqyq.2:\ 7 Jp .:*CGGY 653 .2:\Y yx:YPVPqI <h5 $q )xqGq.22:Y <QA<Uq p .22:Y 2.x 7 O^q xq

! 5m= !md Amdm=6%>dH6T m=6mc 5dHKK36=mS%d>H$Rc XMA (6 >`>4z+UUM @X> <>MA>UU(4w >X4>M6Pw'4^(4wM-zU>w>PM >Pz1P@>PUX[uY ">XU @>4 fX>v`P+([u>P +([u X4 @X>M>T 5+UU41[u bzUX[uA>4 ,^< @X> +(M K .\*2 ?`Mq . Q+A^ ) <3<s AP>zz>4 ,<h5 $q )xqGq.22:Y <QA<Uq p .22:Y 2.x 7 O^q xsq! 5m= 9%:mR6H6T !mc 96Kd>Tc >HW [W:mTmd%mcKm::H6T @(P[u @+M J1PT(4@M[u+zAMw>PX[uAY">XU >M MX> z&P `&Pw>PUX[utP>[uAUq 4X[uA >Pz1P@>PUX[u u'UAY XMA @>P fX>v`P+([u AP1A^t@>T >MAUq ^( `>P&[VMX[uAXw>4q 9>P f+[u">XM @>P 6P4MAu+zAXwV>XA "XP@ @(P[u @>4?4AP+w +(z bzU>w>P`>MA>UU(4w >P`P+[uAq! 2=m ,m6mR8=TH6T m=6md H6+=d;c>8m6 ]=mS%d>H$R%mcKm::H6T @(P[u >X4>4 4+[uAP'wUX[u`>MA>UUA>4 bzU>w>P 1@>P @(P[u @+M $1UUW'uPXw w>"1P@>4> lX4@ "XPVA >MAUq 4X[uA ^(tP&[V ,<50 $q .*qyq.2:\ 7 Jppp S GyCG2Y <QA<Uq pp .2:.Y )2G _)22]sq! 5m=8 A3d%mR>:Kc6=mS%d>H$R `P+([uA V>X4 bzU>w>P z&P @X> lX4@>P `>MA>UUA ^( ">Pt@>4Y @+ @+M 3>M[u'zA +UM 6X4u>XA w>"&P@XwA (4@ @+u>P U>@XwUX[u >X4 P>[uAUX[u>PJ1PA>XU z&P @X> lX4@>P +4w>41TT>4 "XP@q

<50 $q :q:q.2G: 7 Jpp S .)yCGxY <QA<Uq pp .2G:Y EE*I $q .*qyq.2:\ 7 Jppp S GyCG2<QA<Uq pp .2:.Y )2GI <30 $q EqEq.2yG 7 pJ B< y*CyGY <30B )xY *G) ,*Gxsq

E"i/A>PM;Y #"h aU"X'iAM&Wh% 5&P TX4@>PW'uPXw> lX4@>P +UM fX>v`P+([u>P `>t@+Pz >M 4X[uA @>P <>MA>UU(4w >X4>M 6Pw'4^(4wM-zU>w>PM ,9+(>P-zU>w>PMs z&P @X>?(M&`(4w @>M fX>v`P+([uP>[uAMq

<50 $q .*qyq.2:\ 7 Jppp S E*CG2Y <QA<Uq pp .2:.Y )2yI $q .*qyq.2:\ 7 Jppp S GyCG2Y<QA<Uq pp .2:.Y )2GI $q .*qyq.2:\ 7 Jppp S .):CG:Y <QA<Uq pp .2:.Y )22q

?([u `>X hXA(4A>P4>uT>PM[u+zA >X4>M hX4@>PW'uPXw>4 +T >UA>PUX[u>4 <>APX>` XMA@X> <>MA>UU(4w >X4>M 9+(>P-zU>w>PM 4X[uA >Pz1P@>PUX[uY <50 $q )2q.q.2GE 7 pJ SG*CG*Y <QA<Uq pp .2GEY *)x ,*)GsI $q )2q.q.2GE 7 pJ S .\)CG*Y <QA<Uq pp .2GEY*): T"fI $q )*qEq.2GE 7 p S .G:CGxY <QA<Uq pp .2GEY EG:q

""o E7i=M;#h&WA\PhY"iU&WP>U&W" .";"W=UYM;Y.";"W=UYM;Yh2\>U&WP% f+[u K .Ex* ?`Mq .Y KK .:).Y .:)) <3< `>@&Pz>4 6UtA>P4 ^( `>MAXTTA>4 S>[uAMw>M[u'zA>4 z&P XuP> lX4@>P @>P 3>4>uTXw(4w @>MJ1PT(4@M[u+zAMw>PX[uAMq 9+^( w>u/P>4 4+[u K .:). ?`Mq . fPq y <3< >X4 J>PtAP+wY @>P +(z @>4 >4Aw>UAUX[u>4 6P">P` >X4>M 3P(4@MA&[VM 1@>P S>[uAM +4 >X4>T3P(4@MA&[V w>PX[uA>A XMAY +UM1 ^< @X> >4Aw>UAUX[u> <>MA>UU(4w >X4>M fX>v`P+([uM+4 >X4>T 3P(4@MA&[V ^(w(4MA>4 >X4>M TX4@>PW'uPXw>4 lX4@>MY z>P4>P 4+[uK .:). ?`Mq . fPq . <3< @X> iJ>Pz&w(4w &`>P >X4 S>[uA +4 >X4>T 3P(4@tMA&[VgY +UM1 ^< @>P J>P^X[uA @>M lX4@>M +(z @>4 fX>v`P+([u +4 >X4>T 3P(4@tMA&[VI 4X[uA @+w>w>4 @X> M[u>4V">XM> <>wPq >X4>M B(">4@(4wM4X>v`P+([uM ,+?T/wUX[u>P">XM> 53 SuU@qtbzq $q .xqyq.2:\ 7 Jp .:*CGGY 653 .2:\Y yx:Y PVPqs(4@ @X> Q[u>4V(4w >X4>M 3P(4@MA&[VM +4 @+M lX4@ TXA @>P ?(zU+w>Y @>T M[u>4tV>4@>4 6UA>P4A>XU @>4 fX>v`P+([u +T 3P(4@MA&[V ^( `>MA>UU>4 ,J1P`>u+UAM4X>vt`P+([uI %U=>=4U@83=P X4 C"R"P>2Y <3<Y G.q ?(zUq )\.)Y K .:). <3< S4q .ET"fsq 3>4>uTXw(4wM-zUX[uAXw XMA z>P4>P @>P ?`M[uU(MM >X4>M hX>At 1@>P b+[uAt$>PAP+wM @(P[u @+M ,4X>v`P+([u`>P>[uAXwA>s lX4@ +UM J>PTX>A>P 1@>P J>P-'[uA>PY

g N ?4Tq *\E7*\G ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

*\G

Page 157: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

">44 @+M J>PAP+wM$>Pu'UA4XM U'4w>P +UM >X4 n+uP 4+[u @>T 6X4APXAA @>P J1UUW'uPXwtV>XA @>M lX4@>M z1PA@+(>P4 M1UUq N4A>P @X> 3>4>uTXw(4wMA+A`>MA'4@> @>M K .:))fPq y <3< z'UUA W>@1[u 4X[uA @X> MX[u z&P @>4 hX4@>PW'uPXw>4 @(P[u @>4 6P">P`>X4>M 3P(4@MA&[VM >Pw>`>4@> w>M>A^UX[u> 51Uw> @>M 6X4APXAAM X4 >X4>4 `>MA>u>4t@>4 hX>A$>PAP+w ,<30 $q )Gq.\q.2:) 7 J BS .GGC:.Y 9< .2:*Y ..x*sq0"W>";#" .";"W=UYM;Y% 6M wXUA 64AM-P>[u>4@>M "X> `>X z>uU>4@>P bzU>w>Pt`>MA>UU(4wI Mq ?4Tq *\Eq

\\o HAPh(&W>U&W" <MhL'M;YO+AM'[uUX[u> ?(M&`(4w @>M fX>v`P+([uM XMA ^(P >MAUq ?4>PV>44(4w >Pz1P@>PUX[u,Mq ?4Tq ).xsq d` @>P fX>v`P+([u>P @>4 fX>v`P+([u A+AM'[uUX[u +(M&`A (4@ @+tu>P M>U`MA 6X4V&4zA> >P^X>UAY V+44 `>X @>P fX>v`P+([u`>MA>UU(4w ^(w(4MA>4 >X4>P4+u> MA>u>4@>4 b>PM14 >u>P +UM `>X >X4>T fX>v`P+([u ^"XM[u>4 >X4+4@>P 5P>Tt@>4 ^">Xz>Uu+zA M>X4q 6M UX>wA @+u>P 4+u>Y @+MM SM-Pq (4@ 5X4J>P"q @X> A+AM'[utUX[u> 9(P[uz&uP(4w @>M fX>v`P+([uM `>X 4+u> MA>u>4@>4 b>PM14>4 VPXAq -P&z>4q

QX>u> ^< <50 $q ..q*q.2GE 7 pJ S ..2CG)Y <QA<Uq pp .2GEY x).I $q ..q*q.2GE 7 Jppp S))yCG.Y <QA<Uq pp .2GEY E.*I $q .*qyq.2:\ 7 Jppp S E*CG2Y <QA<Uq pp .2:.Y )2yI $q .*qyq.2:\ 7 Jppp S .):CG:Y <QA<Uq pp .2:.Y )22I $q .:q*q.2:E 7 Jppp S *.EC:xY <QA<Uq pp.2:EY G.*I $q yqGq.2:x 7 pJ S yGC:)Y <50CfJ .2:EY .22I $q )xq2q.2:y 7 pF S E)C:*Y<QA<Uq pp .2:EY .)I $q .yqxq.2:E 7 pF S y)C:*Y <QA<Uq pp .2:EY E\yY TXA ?4Tq 05S.2:EY y).I <h5 $q )xqGq.22:Y <QA<Uq p .22:Y 2.x 7 O^q )q

bU;#"i@(WiUY" dU;#"i A>h aU"X'iAM&W"i ">P@>4 X4 @>P ?(M&`(4w @>M fX>vt`P+([uM @(P[u XuP> 6UA>P4 $>PAP>A>4 ,K .E)2 ?`Mq . <3<sq! 5mcKmRK !md ]=mS%d>H$R >6 m=6m8 6=$RK !m6 /:Kmd6 TmR1dm6!m6 @=dKc$R>WKcTHKY MX4@ @X>fX>v`P+([u>PAP'w> wP@Mq @>4 lX4@>P4 ^(^(P>[u4>4I @X> J>P"+UA(4w @>M fX>vt`P+([uM @(P[u @X> 6UA>P4 '4@>PA @+P+4 4X[uAMq 6X4> ?(M4+uT> wXUAY ">44 @X> 6UtA>P4 MX[u M1 $>Pu+UA>4Y +UM M>X>4 MX> M>U`MA fX>v`P+([u>PY +UM1 @>4 fX>v`P+([u XT>Xw>4>4 f+T>4 +(M&`>4 (4@ @X> 6PAP'w> z&P MX[u $>P">4@>4q 9>P ?`M[uU(MM$14 hX>A$>PAP'w>4 z&P @X> lX4@>P XT f+T>4 @>P 6UA>P4 MA>uA @>P B(P>[u4(4w@>P hX>A>PAP'w> `>X @>4 lX4@>P4 >4Aw>w>4 ,<50 $q )Eqxq.2:* 7 Jppp S )\yC:\Y<QA<Uq pp .2:*Y y\)sq! 5mcKmRK !md ]=mS%d>H$R >6 m=6m8 !m6 /:Kmd6 TmR1dm6!m6 @=dKc$R>WKcTHKY XMA >M ^(P ?(Mt&`(4w @>M (4>4Aw>UAUX[u>4 fX>v`P+([uM @(P[u @X> 6UA>P4 +UM J>PAP>A>P @>P lX4@>P(6 4X[uA 4/AXwY @+MM @X> 6UA>P4 +(z XuP J>P"+UA(4wMP>[uA ,K .E)E ?`Mq . <3<s$>P^X[uA>4 (4@ >X4>4 9+(>P-zU>w>P `>MA>UU>4 U+MM>4 ,<50 $q .*qyq.2:\ 7 Jppp S.):CG:Y <QA<Uq pp .2:.Y )22 _*\.]sq 9X> ?(M&`(4w @>M fX>v`P+([uM T(MM +`>P$14 @>P J>P"+UA(4w @>M >Xw>4>4 J>PT/w>4M @>P 6UA>P4 P>[uAUq (4@ A+AM'[uUX[u>X4@>(AXw w>AP>44A M>X4q 9+^( XMA >M ^< `>XT fX>v`P+([u +4 >X4>T 3P(4@MA&[V@>P 6UA>P4 >Pz1P@>PUX[uY @+MM @X> 6UA>P4 @X> hX>A$>PAP'w> ,M1">XA @X>M 4+[u @>P <>tMA>UU(4w @>M fX>v`P+([uM X4 <>AP+[uA V1TTAs X4 1zz>4>P QA>UU$>PAP>A(4w @>P lX4t@>PY @uq 4+[u +(v>4 X4 @>P>4 f+T>4Y +`M[uUX>v>4 ,<50 $q .*qyq.2:\ 7 Jppp SE*CG2Y <QA<Uq pp .2:.Y )2yI $q )Eqxq.2:* 7 Jppp S )\yC:\Y <QA<Uq pp .2:*Y y\)sq9X> fX>v`P+([u>PAP'w> T&MM>4 >X4@>(AXw X4 @+M J>PT/w>4 @>P lX4@>P w>U+4w>4,<50 $q .*qyq.2:\ 7 Jppp S GyCG2Y <QA<Uq pp .2:.Y )2Gsq QX> MX4@ @>4 lX4@>P4^< 4X[uA ^(^(P>[u4>4Y ">44 @X> lX4@>P MX> M1z1PA ^(P&[Vw>`>4 T&MM>4Y ^< ^(POXUw(4w $14 9+PU>u>4MM[u(U@>4 @>P lX4@>P w>w>4&`>P 9PXAA>4 ,53 <+qtH&PAAq$q .GqGq.2G* 7 pJ G\CG)Y 653 .2G*Y yxyY PVPqsq B(P J>PT/w>4MAP>44(4w @(P[u6PPX[uA(4w $14 Q-+PV14A>4 @>P lX4@>P (4@ J>P"+UA(4w @(P[u @X> 6UA>P4 Mq<50 $q *q..q.2GE 7 Jppp S .*GCGxY <QA<Uq pp .2GGY )\yI 53 SuU@qtbzq $q .xqyq.2:\ 7 Jp .:*CGGY 653 .2:\Y yx:Y PVPq B(P J>PT/w>4MAP>44(4w w>4&wA >M4X[uAY ">44 @X> 6PAP'w> +(z >X4 <+4VV14A1 @>P 6UA>P4 zUX>v>4 (4@ @X>M> @+P&`>P

1 .yG

pJq B(P>[u4(4w `>XT fX>v`P+([u ?4Tq *\G7*\: g N

*\:

Page 158: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .y: ^Hc=:

zP>X XT >Xw>4>4 f+T>4 $>Pz&w>4 ,53 Q++PUq $q )Gq*q.2:. 7 J *:2CG2Y 653 .2:.Y*:EY PVPqI 53 SuU@qtbzq $q )qGq.2:y 7 p x.C:)Y 653 .2:EY **xY PVPqsq! ,m8m=6c>8m ]HK(H6T !Hd$R !=m 8=6!md<&Rd=Tm6 `=6!md >:c ]=mS%d>H$Rmd H6! !=m /:Kmd6>:c /=Tm6KG8md V1TTA `>XT a(1A>44X>v`P+([u $1P (4@ z&uPA `>X A+AM'[uUX[u>P9(P[uz&uP(4w ,w>T>X4M+T>P <>MXA^Y w>T>X4M+T> J>P"+UA(4wY A+AM'[uUX[u> <>tA>XUXw(4w @>P fX>v`P+([u>P +4 @>P 6P^X>U(4w @>P 6PAP'w>s ^(P B(P>[u4(4w @>P6PAP'w> A>XUM `>X @>4 fX>v`P+([u>P4Y A>XUM `>XT 6Xw>4A&T>Pq 9X>M wXUA >4AM-P>t[u>4@ `>XT <P([uA>XUM4X>v`P+([uq HXP@ @X> hX>A> +(z >X4 w>T>X4M+T>M l14A1w>^+uUAY M1 MA>uA @X>M @>P 6X4V&4zA>>P^X>U(4w @(P[u @>4 a(1A>4t 1@>P <P([utA>XUM4X>v`P+([u>P 4X[uA >4Aw>w>4Y ">44 MX[u>Pw>MA>UUA XMAY @+MM @>P +4A>XUXw> L`>PtM[u(MM X4 @X> +UU>X4Xw> J>Pz&w(4wMT+[uA @>M fX>v`P+([u>PM w>U+4wA ,<h5 $q)xqGq.22:Y <QA<Uq p .22:Y 2.x 7 O^q .Esq1>P"i; A>h aU"X'iAM&W"i%! A3d%mR>:Kc6=mS%d>H$R# L`>PAP+w>4 6UA>P4 3P(4@MA&[V> (4A>P J1P`>u+UA @>MfX>v`P+([uM +(z XuP> lX4@>PY M1 wXUA 51Uw>4@>MZ! bcK !>c ,dH6!cKG$; >6 2d=KKm -md8=mKmK (4@ zUX>v>4 @X> hX>A>4 A+AM'[uUX[u @>4 6Ut

A>P4 ^(Y M1 V+44 X@S @+$14 +(Mw>w+4w>4 ">P@>4Y @+MM @X> 6UA>P4 @>4 fX>vt`P+([u A+AM'[uUX[u +(M&`>4 (4@ Xu4>4 @X> 6PAP'w> >MAUq ^(^(P>[u4>4 MX4@I@>44 MX> 4(A^>4 +(zwP(4@ @>M J1P`>u+UAM @>M fX>v`P+([uM @+M 3P(4@MA&[V4X[uA VP+zA >X4>M +`w>U>XA>A>4 S>[uAMY M14@>P4 (4(4A>P`P1[u>4 VP+zA >Xw>4>4S>[uAM ,<50 $q ):qGq.2:. 7 Jppp *yCG2Y <QA<Uq pp .2:)Y *:\sI Mq ?4Tq )Gxq

! bcK !>c ,dH6!cKG$; >6 !=m /:Kmd6 -md8=mKmKY M1 V+44 >M +4 @>P A+AM'[uUX[u>4 ?(Mt&`(4w @>P fX>v`P+([uP>[uA> @(P[u @X> 6UA>P4 z>uU>4Y "+M X4M`>Mq +4^(4>utT>4 XMAY ">44 @X> ihX>A^+uU(4w>4g @>P 0/u> 4+[u (4+4w>T>MM>4 MX4@ (4@M1TXA J>PM1Pw(4wM[u+P+VA>P u+`>4I Mq uX>P^( ?4Tq *.*q

! ?H+m6!H6Tc6=mS%d>H$R# HXP@ @+M TXA @>T fX>v`P+([u `>U+MA>A> 3P(4@MA&[V1@>P ">P@>4 +4@>P> H3 +4 @X> fX>v`P+([u`>MA>UU>P $>PTX>A>A 1@>P $>P-+[uA>AYM1 V+44 >M +4 @>P A+AM'[uUX[u>4 ?(M&`(4w @>M fX>v`P+([uM z>uU>4 ,A2=M8"PY9< .2:y <>XUq *Y GsI Mq uX>P^( ?4Tq *.*q! ,m8m=6c>8m ]HK(H6T !Hd$R /:Kmd6 H6! `=6!md MA>uA (6 @>P ?4>PV>44(4w @>MfX>v`P+([uM 4X[uA >4Aw>w>4 ,53 SuU@qtbzq $q )yq.\q.2:: 7 ) l .)\C:EY 653.2:2Y .:.Y PVPqsq! ,m8m=6c>8md ]=mS%d>H$R !md /RmT>KKm6# L`>PAP'wA >X4 QA-zUq >X4 XuT +UU>X4 w>u/tP>4@>M 3P(4@MA&[V +(z M>X4> lX4@>P (4@ `>u'UA >P MX[u @>4 fX>v`P+([u ^( M>Xt4>4 3(4MA>4 ,J1P`>u+UAM4X>v`P+([us (4@ ^(w(4MA>4 M>X4>P 6u>zP+( ,B(">4t@(4wM4X>v`P+([us $1PY M1 MX4@ @X> 6X4V&4zA> +(M J(J 4(P @+44 `>X@>46u>w+AA>4 ^(^(P>[u4>4Y ">44 W>@>P $14 Xu4>4 @>4 O+A`>MA+4@ @>P 6X4V&4zA>>Pt^X>U(4w $>P"XPVUX[uAq 9+M XMA uX4MX[uAUX[u @>P 6u>zP+( 4(P @>P 5+UUY ">44 @>P B(t">4@(4wM4X>v`P+([u X4 XuP>P b>PM14 +([u A+AM'[uUX[u @(P[uw>z&uPA "XP@ ,<50$q ).qGq.2:: 7 pp S :EC:xY <QA<Uq pp .2::Y 2*:I @+^( ?4Tq X4 05S .2:2Y :GsI@X>M V+44 4X[uA +4w>41TT>4 ">P@>4Y ">44 MX[u 4+[u @>P fX>v`P+([u`>MA>UU(4wX4 ?PAY NTz+4w (4@ 9+(>P @>P f(A^(4w 4X[uAM w>'4@>PA u+Aq

&o 1i/"UP"iM;Y"; M;# 8"h&Wi(;?M;Y"; #"h aU"X'iAM&Wh

AAo 1i/"UP"iM;Y"; #"h aU"X'iAM&Wh0A>> #"h 8iMPP7;U"X'iAM&Wh% <&Pw>PUX[utP>[uAUq ^(U'MMXw MX4@ 6P">XA>P(4w>4@>M fX>v`P+([uM X4 @>P H>XM>Y @+MM `>MAXTTA> j+MA>4Y @X> w>M>A^UX[u @>4 fX>vt`P+([u>P AP>zz>4Y @(P[u J>P>X4`+P(4w TXA @X4wUX[u>P HXPV(4w $1T 6Xw>4A&T>P&`>P41TT>4 ">P@>4 ,Mq `>Mq KK .\x.Y .\xyY .\xG <3<sq 3>M[uX>uA @X>M X4 >Xt

g N ?4Tq *\:7*\2 ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

*\2

Page 159: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

4>T M1U[u>4 NTz+4wY @+MM @>T fX>v`P+([u>P P>w>UT'vXw V>X4> ?(z">4@(4w>4>P"+[uM>4Y +UM1 @X> (4w>V&P^A>4 6PAP'w> $>P`U>X`>4Y M1 M-PX[uA T+4 $14 >X4>T<P(AA14X>v`P+([uq 9X> J>P>X4`+P(4w V+44 +([u +(v>Pu+U` @>P fX>v`P+([ut`>MA>UU(4w TXA M[u(U@P>[uAUq HXPV(4w >Pz1Uw>4q

J14 >X4>P M1U[u>4 6P">XA>P(4w @>M fX>v`P+([uM ^( (4A>PM[u>X@>4 XMA @>P 5+UUY @+MM @>P6Xw>4A&T>P zP>X"XUUXw (4@ 1u4> `>M14@>P> J>P>X4`+P(4w ?(z">4@(4w>4 &`>P4XTTAY@X> w>M>A^UX[u 1@>P $>PAP+wUX[u @>T fX>v`P+([u>P 1`UX>w>4q 9+M XMA V>X4 5+UU @>M <P(AA1t4X>v`P+([uMY M14@>P4 >X4 +(v>Pu+U` @>P fX>v`P+([uP>w>U(4w UX>w>4@>P Q+[u$>Pu+UAql>X4 5+UU @>M <P(AA14X>v`P+([uM XMA >M z>P4>PY ">44 @>P fX>v`P+([u>P @+M TXA @>TfX>v`P+([u `>U+MA>A> 3P(4@MA&[V +4 @>4 6Xw>4A&T>P $>PTX>A>A (4@ @X>M>P MX[u XThX>A$>PAP+w $>P-zUX[uA>AY @+M 3P(4@MA&[V X4MA+4@ ^( u+UA>4q 9+TXA "XP@ @>T fX>v`P+(t[u>P ^"+P @X> XuT 4+[u K .\x. <3< 1`UX>w>4@> 6Pu+UA(4wM-zUX[uA +`w>41TT>4Y +`>P4X[uA @(P[u fX>v`P+([u$>P>X4`+P(4wY M14@>P4 @(P[u @>4 hX>A$>PAP+wI @+M XMA >MAUq +4t^(>PV>44>4 ,<50 $q :q:q.2E2 7 Jp S )22CEGY <QA<Uq pp .2E2Y E:*I $q .Gq.q.2Gy 7 ppp S..xCG*Y <QA<Uq pp .2GyY x\)sq

1U;?7==";hP"M"i>U&W" 8"WA;#>M;Y #"h 8iMPP7;U"X'iAM&Wh% d` @X> fX>vt`P+([u>PAP'w> @>T fX>v`P+([u>P ^(^(P>[u4>4 MX4@Y PX[uA>A MX[u @+4+[uY 1` XuTAP1A^ @>P <>zP>X(4w $14 ?(z">4@(4w>4 41[u w>4&w>4@ <>A'AXw(4wMT/wUX[uV>XtA>4 ^(P 6X4V(4zAM>P^X>U(4w $>P`U>X`>4q 9X>M XMA wP@Mq ^( `>W+u>4q

5&P >MAUq <>P&[VMX[uAXw(4w >X4>M <P(AA14X>v`P+([uM ,+4 >X4>T hX>A"1u4wP(4@MA&[Vs<50 $q .*qyq.2:\ 7 Jppp S .):CG: ,<QA<Uq pp .2:.Y )22sq

<50 $q .*qyq.2:\ 7 Jppp S E*CG2 ,<QA<Uq pp .2:.Y )2ys $>PM+wA> @X> <>P&[VMX[utAXw(4w >X4>M <P(AA14X>v`P+([uM +4 >X4>T 3P(4@MA&[VY ">XU @>P 6Xw>4A&T>P @X>hX>A$>PAP'w> M>U`MA +`w>M[uU1MM>4 u+AA>q 9+^( >PU'(A>P4@ <50 $q .*qyq.2:\ 7Jppp S .):CG: ,<QA<Uq pp .2:.Y )22sZ 0X>P `XU@>A> @X> ?(Mw>MA+UA(4w +UM <P(AA1t4X>v`P+([u i>X4 ^(M'A^UX[u>M ?4^>X[u>4 @+z&PY @+MM AP1A^ fX>v`P+([u`>MA>UU(4w>X4 H>[uM>U X4 @>P b>PM14 @>M J>PTX>A>PM 4X[uA MA+AAw>z(4@>4 u+Agq

''o 4U;Y>U&W" 8"h&Wi(;?M;Y #"h aU"X'iAM&Wh6M XMA ^"XM[u>4 >X4>P @X4wUX[u>4 <>M[uP'4V(4w @>M fX>v`P+([uM (4@ 7 4>`>4@>T fX>v`P+([u `>MA>u>4@>4 7 M[u(U@P>[uAUq J>P-zUX[uA(4w>4 @>M fX>v`P+(t[u>PM ^( (4A>PM[u>X@>4q8LiY"i>U&WVi"&WP>U&W" BM>(hhUY?"UP #U;Y>U&W"i 8"h&Wi(;?M;Y";% 6X4> @X4wtUX[u> <>M[uP'4V(4w @>M fX>v`P+([uM @>P+PAY @+MM @>P fX>v`P+([u>P 4(P >X4>4O>XU @>P 5P&[uA> ^X>u>4 @+Pz 1@>P >X4>4 O>XU @>P ^(4'[uMA $14 XuT X4 $1UU>TNTz+4w w>^1w>4>4 5P&[uA> +4 @>4 6Xw>4A&T>P u>P+(Mw>`>4 T(MMY XMA `&Pw>PtUX[utP>[uAUq ^(U'MMXwI Mq KK .\*\ ?`Mq )Y .\E: ?`Mq ) <3<q 9X> <>M[uP'4V(4wT(MM MX[u +(z @>4 i?(MM[uU(MM >X4^>U4>P f(A^(4w>4g `>^X>u>4 ,K .\*\ ?`Mq )<3<sq S>[uAUX[u XMA @>P a(1A>44X>v`P+([u +4>PV+44A ,A@8NPY 9>P fX>v`P+([u+4 Q+[u>4Y .22)Y *.. T"fsqIP"M"i>U&W" 8"MiP"U>M;Y #U;Y>U&W"i 8"h&Wi(;?M;Y";% ?([u uX>P wXUA @>P3P(4@M+A^Y @+MM @X> 6PAP'w> @>T fX>v`P+([u>P ^(^(P>[u4>4 MX4@Y M1">XA >PM>U`MA @>4 O+A`>MA+4@ @>P 6X4V(4zAM>P^X>U(4w >Pz&UUAI @X>M XMA +([u `>X >X4>P @X4wtUX[u>4 <>M[uP'4V(4w @>M fX>v`P+([uM T/wUX[u (4@ wP@Mq 4+[u @>4 wU>X[u>4 lPXtA>PX>4 "X> `>X >X4>T fX>v`P+([u 1u4> @X4wUX[u> <>M[uP'4V(4w>4 ^( `>(PA>XU>4q9+$14 w>uA +([u @X> 5X4J>P"q `>XT a(1A>44X>v`P+([u +(M ,<h5 $q )xqGq.22:Y<QA<Uq p .22:Y 2.x 7 O^q .EsqL`A +`>PY "X> @X>M `>XT a(1A>44X>v`P+([u TX4@>PW'uPXw>P lX4@>P @>P 5+UU M>X4V+44Y @>P 6Xw>4A&T>P ">XA>PuX4 +UU>X4 (4@ 1u4> >X4@>(AXw> OP>44(4w @>P fX>vt`P+([u>PAP'w> $1T >Xw>4>4 ?4A>XU +4 @>4 6PAP'w>4 (4@ $1T >Xw>4>4 J>PT/w>4@X> J>P"+UA(4w @>M `>U+MA>A>4 H3 +(MY M1 z>uUA >M +4 >X4>P 6X4V(4zAM>P^X>U(4w

1 .y2

pJq B(P>[u4(4w `>XT fX>v`P+([u ?4Tq *\27*.\ g N

*.\

Page 160: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .E\ ^Hc=:

@(P[u @X> fX>v`P+([u>P ,53 Q++PUq $q )Gq*q.2:. 7 pp *:2CG2Y 653 .2:.Y *:EYPVPqsI Mq ?4Tq *\:q QA>u>4 @>T fX>v`P+([u>P 4(P `>MAXTTA>Y $1Pu>P z>MAw>U>wA>1@>P (TwP>4^A> 3>U@`>AP'w> ^(Y M1 $>P"+UA>A >P @>4 3>w>4MA+4@ XT ?(zAP+w @>M6Xw>4A&T>PMY @>T @+u>P @X> f(A^(4w>4 ^(^(P>[u4>4 MX4@ ,<50 $q EqGq.2EE 7Jp .)xCEyY <QA<Uq ppp .2EEY y:xsq

&&o I&WM>#i"&WP>U&W" 8"h&Wi(;?M;Y #"h aU"X'iAM&Wh<>M[uP'4V(4w>4 @>M fX>v`P+([uMY @X> TXA @X4wUX[u>P HXPV(4w $>P>X4`+PA ">Pt@>4 V/44A>4 ,Mq ?4Tq *.\sY @X> +`>P 4(P M[u(U@P>[uAUq $>P>X4`+PA ">P@>4 ,^< `>X>X4>T fX>v`P+([u +4 >X4>T 3P(4@MA&[V (4A>P`U>X`A @X> 6X4AP+w(4w @>P <>tM[uP'4V(4w XT 3P(4@`([usY W>@1[u >P4MA w>T>X4A MX4@ (4@ A+AM'[uUX[u @(P[utw>z&uPA ">P@>4 ,^< `>XT a(1A>44X>v`P+([u @(P[u hXA`>MXA^ $14 6Xw>4A&T>P(4@ fX>v`P+([u>P (4@ w>T>X4M+T> J>P"+UA(4wsY MX4@ (6 >MAUq ^( `>P&[VMX[uAXtw>4I @uq @>P fX>v`P+([u>P >P^X>UA XT >MAUq QX44> +4A>XUXw 6X4V&4zA>Y z+UUM XT L`PXtw>4 @X> J1P+(MM>A^(4w>4 @>P 6X4V&4zA>>P^X>U(4w $1PUX>w>4q 9>44 +([u >X4M[u(U@P>[uAUq f(A^(4wMP>[uA V+44 3P(4@U+w> z&P >X4V(4zAM>P^X>U>4@> j>XMA(4w>4M>X4 ,Mq ?4Tq *\x (4@ *).sI @+u>P XMA +([u >X4> l1T`X4+AX14 $14 @X4wUX[u>P <>tP>[uAXw(4w (4@ XuP>P M[u(U@P>[uAUq 6X4M[uP'4V(4w +UM 3P(4@U+w> @>P 6X4V(4zAMt>P^X>U(4w +4^(>PV>44>4q

6X4MA">XU>4 zP>Xq

#o aMP*M;YhL'"i>AhhM;Y K7= aU"X'iAM&W"i A; #"; 1UY";PL="i

AAo aMP*M;YhL'"i>AhhM;Y #Mi&W E"i=U"PM;Y 7#"i E"i2A&WPM;YJ>PTX>A>A 1@>P $>P-+[uA>A @>P fX>v`P+([u>P @+M TXA @>T fX>v`P+([u `>U+MA>A>H3 +4 @>4 6Xw>4A&T>P ,fX>v`P+([u`>MA>UU>PsY M1 >PwX`A MX[u @X> 5P+w>Y 1` @>PfX>v`P+([u>P 41[u 6X4V&4zA> +(M J(J >P^X>UAqBM/";#M;Yh;U"X'iAM&W% BO `>AP+[uA>A T+4 @X> <>MA>UU(4w @>M fX>v`P+([uM(4@ @X> J>PTX>A(4w +4 @>4 6Xw>4A&T>P "XPAM[u+zAUX[u +UM ^">X 51PT>4 @>P 6X4tP'(T(4w $14 f(A^(4wMP>[uA>4Y @X> MX[u "XPAM[u+zAUX[u w>w>4M>XAXw +(zu>`>4q

A=U28=RY 9QAS .2G.Y ExGI GL A@8QU>2Y 9QAn3 . ,.2G2sY E* `>X wU>X[u>P 9+(>P $14fX>v`P+([u (4@ hX>A$>PAP+wI >`>4M1 FU8"23@8Y 5S .2G2Y E\*I XOJ=4Y << .2:\Y .xExq

f+[u <h5 $q )xqGq.22: ,<QA<Uq p .22:Y 2.x 7 O^q .Gs UX>wA >X4> S&[Vw'4wXwT+t[u(4w 1@>P >X4 hXMM`P+([u $14 3>MA+UA(4wMT/wUX[uV>XA>4 4+[u K x) ?d $1PY">44 @+M f(A^(4wMP>[uA @(P[u >X4 TXA @>T fX>v`P+([u $>PV4&-zA>MY (4V&4@t`+P>M hX>AP>[uA +`w>MX[u>PA XMA ,'u4UX[u A=U28=RY 9QAS .2G.Y ExG _Ey.]I GLA@8QU>2Y QA`n`q .2GyCGEY )).sI @+4+[u >P^X>UA @>P fX>v`P+([u>P V>X4> 6X4V&4ztA> +(M J(J ,Mq +([u ?4Tq )G*sq 64AM-P>[u>4@>M T(MM 4+[u @X>M>P ?(zz+MM(4w`>X @>4 6X4V&4zA>4 +(M j(5 (4@ +(M 3>">P`>`>APX>` +4w>41TT>4 ">P@>4 ,wU?A2=M8"PY 9< .2:y <>XUq fPq *Y Gsq 9X>M> 51Uw>P(4w>4 V/44>4 (6 +`>PY "X> MX[u"1uU +([u +(M @>T H1PAU+(A @>M <h5tQ[uP>X`>4M $q )xqGq.22: ,<QA<Uq p .22:Y2.x 7 O^q .Gs >PwX`AY 4X[uA w>^1w>4 ">P@>4 7 @>P fX>v`P+([u>P $>P"XPVUX[uA +UM1`>XT J1PUX>w>4 @>P &`PXw>4 J1P+(MM>A^(4w>4 @>4 O+A`>MA+4@ @>P 6P^X>U(4w $146X4V&4zA>4 +(M j(5Y 3>">P`>`>APX>` 1@>P J(J 7Y ">44 @X> J>PTX>A(4w 1@>PJ>P-+[uA(4w +4 @>4 fX>v`P+([u`>MA>UU>P >4A">@>P7 4(P z&P V(P^> B>XA >Pz1UwA 1@>P7 V(P^zPXMAXw V&4@`+P XMA 1@>P7 >PMA w>P+(T> B>XA 4+[u @>P fX>v`P+([u`>MA>UU(4w $>P>X4`+PA "1P@>4 XMA ,wU?

A2=M8"PY 9< .2:y <>XUq fPq *Y EI 'u4UX[u AN;;UP:Y QA`n`q .2G:CG2Y *yG zqsq

g N ?4Tq *.\7*.* ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

*..

*.)

*.*

Page 161: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

QX4@ @X>M> J1P+(MM>A^(4w>4 4X[uA >Pz&UUAY V/44>4 @X> B+uU(4w>4Y @X> @>P fX>vt`P+([u`>MA>UU>P +4 @>4 fX>v`P+([u>P U>XMA>AY (6 "X>@>PV>uP>4@> <>^&w> w>TqK )) fPq . M>X4Y M1">XA XT L`PXw>4 @X> 6Pz1P@>P4XMM> @X>M>P J1PM[uPXzA w>w>`>4MX4@ ,$wUq <50 $q *\q..q.2EG 7 pJ *2CEyY <QA<Uq pp .2E:Y )EysqE7i'"WA>Ph;U"X'iAM&W% 9X> `U1v> O+AM+[u>Y @+MM @>P 6Xw>4A&T>P ^(wU>X[uhX>A>P @>P `>U+MA>A>4 H3 ,3P(4@MA&[V>Y U(zq M1"X> w>">P`UX[u>M <Js XMAY MA>uA4+[u MASM-Pq z&P MX[u +UU>X4 @>P B(P>[u4(4w @>P 6X4V&4zA> +(M J(J `>XT fX>vt`P+([u>P 4X[uA >4Aw>w>4q

3U? <50 $q :q:q.2E2 7 Jp S )22CEGY <QA<Uq pp .2E2Y E:*I $q .Gq.q.2Gy 7 ppp S ..xCG*Y<QA<Uq pp .2GyY x\)I $q )xq*q.2GE 7 p S .*:CG*Y <QA<Uq pp .2GEY y*GI $q ))qGq.2:\ 7 JpppS ..xCG:Y <QA<Uq pp .2:.Y .\.I $q .yqyq.2:E 7 ppp S .2\C:)Y <QA<Uq pp .2:EY G.xq

! C6;G6!%>d;m=K !mc ^=mK-mdKd>Tc k[>$RK-mdKd>Tcj# 9X> XT 5+UU @>M B(">4@(4wM4X>vt`P+([uM ,Mq1qs w>UA>4@> S>w>U(4wY @+MM `>X >X4>P TXA @>P fX>v`P+([u`>MA>UU(4w$>PV4&-zA>4 J>P>X4`+P(4w @>P N4V&4@`+PV>XA @>M hX>A$>PAP+wM ,b+[uA$>PAP+wMs@X> fX>v`P+([u`>MA>UU(4w 4+[u K x) ?d 4X[uA +4^(>PV>44>4 XMAY wXUA uX>P 4X[uAqQ1 >PV>44A <50 $q )xq*q.2GE ,p S .*:CG*Y <QA<Uq pp .2GEY y*Gs >X4>4 fX>vt`P+([u +([u `>X J>P-+[uA(4w +4 @>4 6Xw>4A&T>P +(z @X> j>`>4M^>XA @>M fX>vt`P+([u>PM +4q 9X>M u+A M>X4>4 3P(4@ @+PX4Y @+MM @>P J1P`>u+UAM4X>v`P+([u>PM>X4 f(A^(4wMP>[uA (4(4A>P`P1[u>4 +(zwP(4@ >Xw>4>4 S>[uAM X44>u+A ,<50 $q):qGq.2:. 7 Jppp S *yCG2Y <QA<Uq pp .2:)Y *:\s (4@ >P @X>M>M S>[uA +([u A+AM'[utUX[u +(M&`Aq! C6>6Tm8mccm6 R3Rm 3!md 6=m!d=Tm ^=mK(>R:H6Tm6 @>M 6Xw>4A&T>PM +4 @>4 fX>v`P+(t[u>P z&uP>4 4+[u ?4MX[uA @>M <50 +`>P @+^(Y >X4> J>PM1Pw(4wM+`P>@> +4^(4>utT>4 ,Mq uX>P^( 4'u>P ?4Tq )Gxsq 5&P O>XU(4w @>P 3>w>4U>XMA(4w X4 hX>A> (4@J>PM1Pw(4wMU>XMA(4w>4 GL A@8QU>2Y 5S .2GEY x..q! /=6m @mdKc=$RmdH6Tc;:>Hcm: z&P @>4 b+[uA^X4M MA>uA z&P MX[u +UU>X4 @>P ?4>PV>4t4(4w @>M b+[uA$>Pu'UA4XMM>M 4X[uA >4Aw>w>4 (4@ M-PX[uA 4X[uA z&P >X4> J>PM1Ptw(4wM+`P>@> ,<50 $q *\q..q.2EG 7 pJ *2CEyY <QA<Uq pp .2E:Y )EyI $q .Gq.q.2Gy7 ppp S ..xCG*Y <QA<Uq pp .2GyY x\)sqE"i=(&WP;Uh;U"X'iAM&W% N6 w>UA>4 @X> wU>X[u>4 S>w>U4 "X> `>XT J1P`>u+UAMt4X>v`P+([u ,Mq1qsq <50 $q )Eq)q.2GE ,p S .y\CGxY <QA<Uq pp .2GEY *G:s u+A `>X >Xt4>T fX>v`P+([u +(zwP(4@ >X4>M 6P`$>PAP+wM ^(w(4MA>4 @>P $14 @>P 6P`z1Uw>+(Mw>M[uU1MM>4>4 h(AA>P @X> fX>v`P+([u`>MA>UU(4w (4@ wU>X[u^>XAXw> J>P-+[utA(4w +4 @X> 6Xw>4A&T>PX4 >MAUq +4>PV+44AY 1u4> +UU>P@X4wM ?(Mz&uP(4w>4 &`>P@X> 9+(>P @>M b+[uA$>PAP+wM ^( T+[u>4q

''o F'"i>AhhM;Y #"i <MhL'M;Y #"h aU"X'iAM&WhBUKU>i"&WPh>AY"% 9>P fX>v`P+([u XMA 4X[uA &`>PAP+w`+P ,K .\y2 Q+A^ . <3<I?(M4+uT>4 `>X W(PXMAXM[u>4 b>PM14>4 Mq KK .\y2+7.\y2> <3<sY +([u 4X[uA $>Pt>P`UX[u (4@ 4X[uA `>U+MA`+P ,KK .\E.Y .\E2 ?`Mq ) <3<sI W>@1[u V+44 @X> ?(Mt&`(4w @>M fX>v`P+([uM >X4>T +4@>P>4 &`>PU+MM>4 ">P@>4 ,K .\y2 Q+A^ ) <3<sq6X4> +UM i?`AP>A(4wg `>^>X[u4>A> J>P>X4`+P(4w XMA X4 >X4> L`>PU+MM(4w @>P ?(Mt&`(4w (T^(@>(A>4q 9X> L`>PU+MM(4w >Pz1UwA ,z1PTU1Ms M[u(U@P>[uAUq ,<30 $q.:q.)q.2G\ 7 J BS *.CE:Y fnH .2G.Y x))I MAPqsq 9+M w>M>A^UX[u> Q[u(U@$>Pu'UAt4XM ^"XM[u>4 6Xw>4A&T>P (4@ fX>v`P+([u>P `U>X`A `>MA>u>4I @>P ?(M&`(4wMt`>P>[uAXwA> ^X>uA @X> f(A^(4w>4 XT S+uT>4 @>M fX>v`P+([uMY +`>P z&P >Xw>4>S>[u4(4wqBMi"&W;M;Y #"i 1U;?L;\P" +(M @>T `>U+MA>A>4 H3 V+44 W> 4+[u @>P 3>MA+UtA(4w @>M Q+[u$>Pu+UAM `>XT fX>v`P+([u>P 1@>P `>XT ?(M&`(4wM`>P>[uAXwA>4 >Ptz1Uw>4q

1 .E.

pJq B(P>[u4(4w `>XT fX>v`P+([u ?4Tq *.*7*.x g N

*.x

Page 162: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .E) ^Hc=:

! ?Hdm$R6H6T %m=8 ]=mS%d>H$Rmd w>M[uX>uAY ">44 >P @X> fX>v`P+([uP>[uA> ">XA>PtuX4 +(M&`A ,<50 $q .q)q.2G) 7 Jppp S ..:CG.Y <QA<Uq pp .2G)Y *xG `>APq fX>vt`P+([u +4 l+-XA+U$>PT/w>4 7 Mq @+^( ?4Tq )y2 7 (4@ z>P4>P <50 $q .xq..q.2G27 p S .)*CGEY <QA<Uq pp .2:\Y x*)sq 9>T4+[u V1TTA >M ^< `>X @>4 6X4V&4zA>4+(M J(J @+P+(z +4Y @+MM @>P fX>v`P+([u>P J>PTX>A>P XMA ,M14MA $>P"XPVUX[uA >P@>4 O+A`>MA+4@ @>P 6P^X>U(4w $14 6X4V&4zA>4 +(M J(J 4X[uAsq! ?Hdm$R6H6T %m=8 9HcG%H6Tc%mdm$RK=TKm6 >Pz1UwAY ">44 @X>M>P i>X4> S>[uAMMA>UU(4w>PU+4wAY @X> >M XuT w>MA+AA>AY @X> O+A`>MA+4@MT>PVT+U> ^( $>P"XPVUX[u>4Y @X> 4+[u@>T 6QAS>[uA >X4> `>MAXTTA> 6X4V(4zAM+PA [u+P+VA>PXMX>P>4gY (4@ ">44 i>P M>Xt4> S>[uAMMA>UU(4w +([u A+AM'[uUX[u ^(P 6P^X>U(4w $14 6X4V&4zA>4 +(M4(A^Ag,<50 $q .xq..q.2G2 7 p S .)*CGEY <QA<Uq pp .2:\Y x*)sq 9+M XMA `&Pw>PUX[utP>[uAUqT/wUX[uI ^< V+44 @>P fX>v`P+([u>P @>4 ?(M&`(4wM`>P>[uAXwA>4 >PT'[uAXw>4YhX>A$>PAP'w> XT >Xw>4>4 f+T>4 +`^(M[uUX>v>4q B(P>[u4(4w `>XT ?(M&`(4wMt`>P>[uAXwA>4 >Pz1UwA z>P4>P @+44Y ">44 @>P fX>v`P+([u>P @X> ?(M&`(4w @>MfX>v`P+([uM @>T 6Xw>4A&T>P &`>PU'MMAY @+ >M @+44 +4 @>P A+AM'[uUX[u>4 9(P[utz&uP(4w @>M fX>v`P+([uM z>uUA ,<50 $q ..q*q.2GE 7 pJ S ..2CG)Y <QA<Uq pp.2GEY x).sq pT 5+UU @>M J1P`>u+UAM4X>v`P+([uM MX4@ @X> hX>A>X44+uT>4 @>T4>(>4 6Xw>4A&T>P ,?(M&`(4wM`>P>[uAXwA>4s W>@1[u 4(P ^(^(P>[u4>4Y ">44 >P@(P[u P>[uAMw>M[u'zAUX[u> J>PAP+wM&`>P4+uT> J>PTX>A>P @>M 3P(4@MA&[VM w>t"1P@>4 XMA ,<50 $q )Eqxq.2:* 7 Jpp p S )\yC:\Y <QA<Uq pp .2:*Y y\)sq

"o E"i*U&WP AM\ #"; aU"X'iAM&WBUKU>i"&WPh>AY"% 9>P M1wq iJ>P^X[uAg +(z @>4 fX>v`P+([u `>@>(A>A M>X4> ?(ztu>`(4wY `>XT fX>v`P+([u +4 `>">wUX[u>4 Q+[u>4 (4@ S>[uA>4 @(P[u 6PVU'P(4w@>M fX>v`P+([u>PM w>w>4&`>P @>T 6Xw>4A&T>P ,`^"q S>[uAMX4u+`>Ps 1@>P <>tMA>UU>P ,KK .\ExY .\G) <3<sY `>XT fX>v`P+([u +4 3P(4@MA&[V>4 @(P[u 6X4Xw(4w(4@ 6X4AP+w(4w XT 3P(4@`([uq 9X> ?(zu>`(4w V+44 (4>4Aw>UAUX[u 1@>P >4Aw>UAtUX[u >Pz1Uw>4qBMi"&W;M;Y #"i 1U;?L;\P" ;A&W #"= E"i*U&WP >Pz1UwA `>XT 6Xw>4A&T>Pq9>P J>P^X[uA `XU@>A >`>4M1 ">4Xw "X> @X> <>MA>UU(4w @>M fX>v`P+([uM >X4> B(t">4@(4w XQ@q K .) fPq )q ?UU>P@X4wM wXUA >4AM-P>[u>4@ @>P <>MA>UU(4w +([u z&P@>4 J>P^X[uAY @+MM >P >MAUq 4(P @+44 `>P&[VMX[uAXwA ">P@>4 V+44Y ">44 >P @>TfX>v`P+([u>P @X> h/wUX[uV>XA 4XTTAY ">XA>PuX4 @>4 O+A`>MA+4@ @>P 6X4V(4zAMt>P^X>U(4w ^( $>P"XPVUX[u>4I X4M`>Mq T(MM @>P J>P^X[uA A+AM'[uUX[u @(P[uw>z&uPA">P@>4Y @uq <>MXA^ (4@ J>P"+UA(4w T&MM>4 $1T 6Xw>4A&T>P +(Mw>&`A ">P@>4qpT J>Pu'UA4XM ^"XM[u>4 ?4w>u/PXw>4 XMA >4AM-P>[u>4@ @>P SM-Pq ^(P <>MA>UU(4w@>M fX>v`P+([uM S>[uAM"XPVM+TV>XA @>M J>P^X[uAM >Pz1P@>PUX[u ,$wUq +([u ^(TJ>P^X[uA @>M 6u>T+44M +(z @+M XuT 4+[u @>P zP&u>P>4 S>[uAMU+w> ^(MA>u>4@>f(A^4X>v(4wMP>[uA +T >X4w>`P+[uA>4 3(A @>P 6u>zP+( 53 f&P4`q $q )*qEq.2y2Y653 .2E\Y .*2Y PVPqI ^(T J>P^X[uA +(z @+M zP&u>P> >UA>PUX[u> f(A^4X>v(4wMP>[uA+T lX4@>M$>PT/w>4 <50 $q )Gqxq.2yy 7 pJ .G*Cyx NY <QA<Uq ppp .2yyY .:xI $q.\q.\q.2yG 7 pJ )yCyG NY <QA<Uq ppp .2yGY x.2I $q ..q)q.2y: 7 p *y)CyE NY<QA<Uq ppp .2y:Y )yxI $q )yq2q.2E) 7 p .)GCE\Y QASl 6QA3 _`XM .2Gx] K .ySq *E2sq<'\U;#M;Y \Li #"; E"i*U&WP% d` MX> (4A>P >X4> 6X4V(4zAM+PA z'UUAY UX>v <50 $qGq:q.2Ex ,Jp .EyCE* NY <QA<Uq ppp .2ExY yGEs 1zz>4 (4@ `>u+4@>UA> @X> ?`zX4t@(4wY @X> @>P 6P`> iX44>Pu+U` 4X[uA +UU^( U+4w>P 5PXMA 4+[u @>T 6P`z+UUg z&P @>4J>P^X[uA +(z >X4>4 @(P[u J>PT'[uA4XM ^(w>">4@>A>4 fX>v`P+([u ^+uUA>Y +UMJ1Pw+4w @>M 6P`>4M ,^(MAq ,8=U3Y QASlt?4Tq 6QA3 _`XM .2Gx] K ) Sq y.sq <50$q Gqyq.2Ey ,Jp *\*CExY 05S .2EyY y\Es P>[u4>A> @X> ?`zX4@(4w z&P @>4 J>Pt^X[uA +(z >X4 @X4wUX[u>M H1u4P>[uAY @+M MX[u @>P <>P>[uAXwA> `>X @>P L`>P>Xwt

g N ?4Tq *.x7*.y ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

*.y

Page 163: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

4(4w @>M 3P(4@MA&[VM $1P`>u+UA>4 u+AA>Y 4X[uA (4A>P >X4> 6X4V(4zAM+PA ,`U1v>J>PT/w>4M(TM[uX[uA(4wsq! 2=m 9%W=6!H6T WGd !m6 Amd(=$RK >HW m=6m6 ]=mS%d>H$R >6 m=6m8 @, !mc 5A XMA >X4><6 ,<50 $q xq..q.2:\ 7 Jppp S yyCGGY <QA<Uq pp .2:.Y *2EZ ?(zw+`>w>"X44 XQ@qKK .EY *xsq! 2=m 9%W=6!H6T WGd !m6 Amd(=$RK >HW m=6m6 ]=mS%d>H$R >6 m=6m8 6=$RK (H8 5A TmR1dm6Q!m6 @, u+A @>P fX>v`P+([u>P 7 (4@ ^"+P +([uY M1">XA XuT $1Pu>P @X> 6X4V&4zA>+(M J(J ^(w>P>[u4>A "1P@>4 MX4@ 7 4X[uA ^( $>PMA>(>P4Y @>44 X4M1">XA u+A >P@>4 O+A`>MA+4@ @>M ). ?`Mq . fPq . 4X[uA >Pz&UUAq ?([u UX>w>4 @X> J1P+(MM>A^(4tw>4 z&P >X4> J>PMA>(>P(4w 4+[u K )) fPq * 4X[uA $1PY "X> +(M @>P <>wPq <50 $qyq:q.2GE ,Jppp S ..GCGyY <QA<Uq pp .2GGY )Gs ^( >4A4>uT>4 XMAq 9X>M wXUA +([u X4@>4 5'UU>4 @>M >4Aw>UAUX[u>4 B(">4@(4wM4X>v`P+([uM (4@ @>M J1P`>u+UAM4X>vt`P+([uM `>X >4Aw>UAUX[u>P 3P(4@MA&[VM&`>PAP+w(4w ,Mq <50 $q 2q:q.22\ 7 F S.x\C::Y <QA<Uq pp .22\Y .\)EI <h5 $q )2qGq.22:Y <QA<Uq p .22:Y 2.x 7 O^q Exsq

6X4MA">XU>4 zP>Xq

[n BMi"&W;M;Y #"i 1U;?L;\P" '"U A;#"i"; aMP*M;Yhi"&WP"; M;# '"UaMP*M;Y 7W;" J"&WPhYiM;#>AY"

I&WiU\PPM=% )O4>=.UPY fX>v`P+([u +4 3P(4@$>PT/w>4 (4@ fX>v`P+([u +4 l+-XA+U$>PtT/w>4 `>X @>P 6X4V1TT>4MA>(>PY 9QAS .2:.Y y.2I CR0@S=W"1QY b>PM/4UX[u> B(P>[u4(4w$14 6X4V&4zA>4 +(M J>PTX>A(4w (4@ J>P-+[uA(4w `>X @X4wUX[u>4 (4@ 1`UXw+A1PXM[u>4f(A^(4wMP>[uA>4Y 5S .2:.Y .:.I &4=H=RU13Y i?VAX>4P>[uAUX[u>M 6Xw>4A(TgY 9< .2:*Y)\.2I ,4H"3S"RUSY f(A^(4wMP>[uA> XT 6X4V1TT>4MA>(>PP>[uAY QA(H .2:*Y .)EI XO4PY<>MA>(>P(4w 1`UXw+A1PXM[u>P f(A^(4wMP>[uA>Y << .2:xY ).)xI GO83=Y 5P+w>4 ^(P MA>(>PUXt[u>4 <>(PA>XU(4w >X4>M TXA @>P 6PPX[uA(4w >X4>M <>APX>`Mw>`'(@>M $>P`(4@>4>4 f(At^(4wMP>[uAMY QA<-q .2:xY E)I G1@"3Y Q+[u>4P>[uAUX[u>M `^"q M[u(U@P>[uAUX[u>M f(A^(4wMtP>[uA M1"X> @>MM>4 >X4V1TT>4MA>(>PP>[uAUX[u> <>u+4@U(4wY 5S .2:xY yGyI A2184Q"PPY6X4V1TT>4MA>(>PP>[uAUX[u> <>u+4@U(4w @>M fX>v`P+([uM (4@ 1`UXw+A1PXM[u>4 f(A^(4wMtP>[uAM `>X @>4 6X4V&4zA>4 +(M J>PTX>A(4w (4@ J>P-+[uA(4wY 9QAS .2:xY Gx.I Y0P28=4YN4A>PM[uX>@UX[u> <>u+4@U(4w $14 @X4wUX[u>4 (4@ 1`UXw+A1PXM[u>4 f(A^(4wMP>[uA>4kY 5S.2:yY x\EI OL(LY fX>v`P+([uY f(A^(4wMP>[uA>Y lcQ9p .2:yY y2E:I C"13Y B(P <>MA>(>P(4w>X4>P (4>4Aw>UAUX[u &`>PU+MM>4>4 H1u4(4wY 9QAB .2:yY y2.I A2=M8"PY 6X4V&4zA>^(P>[ut4(4w `>X 1`UXw+A1PXM[u>T H1u4(4wMP>[uA (4@ H>P`(4wMV1MA>4+`^(w `>XT 6Xw>4A&T>PY9< .2:yY EGEI $=P28N;=4Y fX>v`P+([uY H1u4P>[uA (4@ 1`UXw+A1PXM[u> f(A^(4wMP>[uA>+4 -PX$+A>4 3P(4@MA&[V>4Y 5S .2:yY ..*Y .x.I CNRR"28Y bPX$+A> OP(MAM XT @>(AM[u>4 (4@X4A>P4+AX14+U>4 QA>(>PP>[uAY pH< 5 * 3Pq .Y .\G2 _.\q2q.2:E]I %L F=J=47A@8"4=PW=4:YO+A`>MA+4@ (4@ S>[uAMz1Uw>4 @>P f(A^(4wM&`>PU+MM(4wY QA(H .2:GY .\*I CNRR"28Y QAXztA(4wY OP(MA (4@ +4@>P> 51PT>4 @>P J>PT/w>4MMX[u>P(4wY 9QAn3 .\ ,.2:GsY .y2I F=URU7@S=Y QA>(>P-zUX[uA z&P O'AXwV>XA $14 6Pz&UU(4wMw>uXUz>4kY 9< .2::Y GG2I OL(LY ?4T>PV(4w^( <50 NPA>XU $1T .\q ?(w(MA .2::Y pF S ))\C:xY 9QAS .2:2Y G*q

Ao 4U;Y>U&W"h D7W;i"&WP5&P @X> B(P>[u4(4w @>P 6X4V&4zA> wXUA `>XT @X4wUX[u>4 H1u4P>[uA ,K .\2*<3<s @+M 3U>X[u> "X> `>XT B(">4@(4wM4X>v`P+([uq

<50 $q )q.)q.2EE 7 Jp .y*CEyY QASl 6QA3 ,`XM .2Gxs K .\ ?`Mq . BXzzq . Sq 22Y X4 <>tMA'Aq $q 653 .2EyY *G*I $q .)q2q.2E2 7 Jp S ***CEGY <QA<Uq pp .2E2Y G\EI <h5 $q )xqGq.22:Y <QA<Uq p .22:Y 2.x 7 O^q **Y EEq

9>Tw>T'v u+A `>X J>PTX>A(4w @>P H1u4(4w @>P p4u+`>P @>M @X4wUX[u>4H1u4P>[uAM @X> 6X4V&4zA> +(M @>P J>PTX>A(4w @>P H1u4(4w ^( $>PMA>(>P4Y">44 @X> J1P+(MM>A^(4w>4 $1PUX>w>4Y @X> z&P @>4 fX>v`P+([u>P T+vw>`>4@MX4@q

1 .E*

pJq B(P>[u4(4w `>XT fX>v`P+([u ?4Tq *.y7*)\ g N

*.E7*.2

*)\

Page 164: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .Ex ^Hc=:

'o I&WM>#i"&WP>U&W" aMP*M;Yhi"&WP"6X4V&4zA> MX4@ @>TW>4Xw>4 ^(^(P>[u4>4Y @>P @>4 O+A`>MA+4@ @>P 6X4V(4zAMt>P^X>U(4w $>P"XPVUX[uAq 9+M V+44 +([u >X4 4(P M[u(U@P>[uAUq <>P>[uAXwA>P M>X4Y"X> ^< XT 5+UU @>P N4A>P$>PTX>A(4wI +([u ">44 6UA>P4 XuP>T TX4@>PW'uPXw>4lX4@ ^X$XUP>[uAUq "XPVM+T >X4 M[u(U@P>[uAUq f(A^(4wMP>[uA +4 >X4>T 3>`'(@>`>MA>UU>4Y ">U[u>M @+M lX4@ 7 $>PAP>A>4 @(P[u M>X4> 6UA>P4 7 +4 zP>T@> 9PXAA>$>PTX>A>AY MX4@ @>T lX4@ 6X4V&4zA> +(M J(J ^(^(P>[u4>4 ,<50 $q )yqxq.22y 7pF S x.C2)Y <50CfJ .22EY .))sq 9X>M> 3P(4@M'A^> ^( @>4 M[u(U@P>[uAUq f(At^(4wMP>[uA>4 w>UA>4 +([uY ">44 >X4 fX>v`P+([u T+4w>UM 6X4AP+w(4w XT 3P(4@t`([u 4X[uA "XPVM+T XMA ,<h5 $q )xqGq.22:Y <QA<Uq p .22:Y 2.x 7 O^q :sq9X> 3U>X[u`>u+4@U(4w $14 M[u(U@P>[uAUq (4@ @X4wUX[u>4 f(A^(4wMP>[uA>4 `>tP(uA @+P+(zY @+MM @>P <>P>[uAXwA> X4 `>X@>4 5'UU>4 >X4> S>[uAMMA>UU(4w >PU+4wAY@X> >M XuT >PT/wUX[u>4 V+44Y M>U`MA 6X4V&4zA> ^( >P^X>U>4q d` >P XT 6X4^>Uz+UUA+AM'[uUX[u >X4> ^(P 6X4V(4zAM>P^X>U(4w +(MP>X[u>4@> O'AXwV>XA >4Az+UA>AY XMA ^(-P&z>4 (4@ V+44 XT >X4^>U4>4 5+UU `>X >X4>T M[u(U@P>[uAUq f(A^(4wMP>[uA +4t@>PM ^( `>(PA>XU>4 M>X4 +UM `>X >X4>T @X4wUX[u>4 f(A^(4wMP>[uAq Q1 APXAA `>X3P(4@MA&[V>4 @>P 4(P M[u(U@P>[uAUq f(A^(4wM`>P>[uAXwA> 7 +4@>PM +UM @>P fX>vt`P+([u>P ,KK yGGY yG. <3<s 7 4X[uA VP+zA 3>M>A^>M X4 @X> `>MA>u>4@>4 hX>A$>PtAP'w> >X4I @X>M>P 6X4APXAA T(MM @+u>P ^(P <>W+u(4w @>P 6X4V&4zA>>P^X>U(4w $>P>X4t`+PA ">P@>4Y (4@ @X> hX>A>P T&MM>4 ^(MAXTT>4 ,K x.y <3<I wU? )O4>=.UPY9QAS .2:.Y y.2 _y)\]I CR0@S=W"1QY 5S .2:.Y .:. _.:y zq]sq4U" 4AM"i @>M M[u(U@P>[uAUq f(A^(4wMP>[uAM XMA (6 z&P @X> J>P"XPVUX[u(4w @>MO+A`>MA+4@M @>P 6X4V&4zA>>P^X>U(4w 4X[uA +(MM[uU+ww>`>4@q 6M w>UA>4 X4M1">XA@X> wU>X[u>4 3P(4@M'A^> "X> `>X @>P <>MA>UU(4w >X4>M fX>v`P+([uM ,Mq ?4Tq ).ysq

6X4MA">XU>4 zP>Xq

En <86 #"i 2"ih5;>U&W"; BMi"&W;M;Y

<'Pi"PM;Y $14 51P@>P(4w>4 XMA z&P @X> B(P>[u4(4w $14 6X4V&4zA>4 wP@Mq (4t`>+[uAUX[u ,<50 $q .Eq2q.2:E 7 pJ S .C:)Y <50CfJ .2:GY )** (4A>P 0X4">XM+(z <50 $q .*qyq.2GE 7 pJ S :*CGyY <QA<Uq pp .2GEY y2)sI Mq +`>P ^(T B(zU(MMt^>XA-(4VA `>X >4Aw>UAUX[u>P ?`AP>A(4w ?4Tq .y\q8"PiU"'h\LWiM;Y% 6X4V&4zA> >P^X>UA @>P ?(zAP+ww>`>PY @uq @>PW>4Xw>Y z&P @>MM>4S>[u4(4w @>P <>APX>` w>z&uPA "XP@I 1` @>P <>APX>`Mz&uP>P @+`>X X4 >Xw>4>T f+tT>4 ,(4>[uA> <>APX>`Mz&uP(4ws 1@>P XT f+T>4 @>M ?(zAP+ww>`>PM A'AXw "XP@,>[uA> <>APX>`Mz&uP(4wsY XMA z&P @X> 6X4V&4zA>^(P>[u4(4w (4>Pu>`UX[u ,6X4^>Utu>XA>4 Mq K y ?4Tq .x)\ zzqsq

JwUq +([u <50 $q )Gq2q.2:: ,Jppp S .2*C:*Y <QA<Uq pp .2:2Y x.xsY "1 >M MX[u $14 @>P3>MA+UA(4w u>P (T >X4>4 <>APX>`Mz&uP(4wM$>PAP+w u+4@>UA>Y ">44 +([u @>P <50 @>4<>wPXzz <>APX>`Mz&uP(4w 4X[uA $>P">4@>AZ 6UA>P4 u+AA>4 +(z XuP> TX4@>PW'uPXw>4 lX4@>P>X4> <>MXA^w>M>UUM[u+zA XT S+uT>4 >X4>P <>APX>`M+(zM-+UA(4w &`>PAP+w>4 (4@ MX[u M>U`>P@X> (4>X4w>M[uP'4VA> J>Pz&w(4wMt (4@ J>P"+UA(4wM`>z(w4XM `XM +4 XuP j>`>4M>4@> w>tw>4 >X4 64Aw>UA $14 x r @>P 3>M+TA>X44+uT>4 $1P`>u+UA>4I @>P <50 >4AM[uX>@Y @+MM@X> lX4@>P @X> QA-zUq M>X>4Y ">XU @>P <>APX>` +(z XuP> S>[u4(4w w>z&uPA ">P@>q

8iM&WP"U>hY"="U;h&WA\P% B(P B(P>[u4(4w $14 6X4V&4zA>4 >4AM-P>[u>4@ @>T?4A>XU +4 @>P j>XMA(4wM>P`PX4w(4w Mq ?4Tq .EGq4U"' V+44Y ">44 >P >X4 w>MA1uU>4>M H3 ^(P 6X4V&4zA>>P^X>U(4w >X4M>A^AY 6X4tV&4zA> >P^X>U>4 ,M1 XT 6Pw>`4XM S50 $q )xq)q.2*:Y SQA<Uq .2*:Y *yxI <50 $q.2q2q.2y: 7 ppp GGCyG QY <QA<Uq ppp .2y:Y xx\ (4A>P 0X4">XM +(z 6Xw>4`>MXA^sq

g N ?4Tq *).7*x\ ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

*).

*))7**2

*x\

Page 165: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

4U";hP'Ai?"UP% L`>P J>PU(MA @>M "XPAM[u+zAUX[u>4 6Xw>4A(TM @(P[u <>MA>UU(4w>X4>P 9X>4MA`+PV>XA ,"XPAM[u+zAUX[u 4X[uA 4(P <>U+MA(4wY M14@>P4 J>PT/w>4Mt&`>PAP+w(4ws $wUq <50 $q .:q:q.2GG 7 Jppp S GCGxY <QA<Uq pp .2GGY G2Eq4722">'"hP"M"iM;YhA'?7==";% d` 6X4V&4zA> >X4>P b>PM14 4+[u @>T9<?tQ[u">X^ ^(^(P>[u4>4 MX4@Y PX[uA>A MX[u 4+[u @>(AM[u>T QAS>[uA ,<50 $q.:q.)q.2:E 7 p S y)C:*Y <QA<Uq pp .2::Y y).sq4iUPPAM\/A;#% ?(z">4@(4w>4Y @X> >X4 +4@>P>P +UM @>P QA-zUq AP'wAY V/44>4 U>@XwtUX[u +UM ?`V&P^(4w @>M B+uU(4wM">w>M ^( `>AP+[uA>4 M>X4 (4@ @+TXA <?CHl@>M QA-zUq @+PMA>UU>4I >M V1TTA (6 +(z @X> J>P+4U+MM(4w @>P ?(z">4@(4w>4 +4qf+[u ^(APq ?(zzq @>M <50 ,$q .yq..q)\\y 7 pF S )yC\*Y <QA<Uq pp )\\EY E)*sV/44>4 ?(z">4@(4w>4 `>XT QA-zUq M>U`MA @+44 +`^X>u`+P M>X4Y ">44 @>P 9PXAA>M>U`MA XT >Xw>4>4 f+T>4 J>PAP'w> &`>P @+M H3 @>M QA-zUq w>M[uU1MM>4 (4@ @X>>4AM-P>[u>4@> J>Pw&A(4w w>AP+w>4 u+Aq ,6X4^>Uu>XA>4 Mq ?4Tq .*2 (4@ K 2?4Tq x*sq1W"YAPP";% f(A^A >X4 6u>w+AA> H3 @>M +4@>P>4 6u>w+AA>4Y M1 XMA @X>M z&P @X>->PM/4UX[u> B(P>[u4(4w $14 6X4V&4zA>4 X4M1">XA $14 <>@>(A(4wY +UM @+M w>t4(A^A> H3 z&P @X> 6P^X>U(4w $14 6X4V&4zA>4 >X4w>M>A^A "XP@q 9>P 4(A^>4@>6u>w+AA> +UU>X4 >P^X>UA 6X4V&4zA>Y +(z @+M ^X$XUP>[uAUq 6Xw>4A(T +4 @>4 uX>Pz&P>X4w>M>A^A>4 H3 V1TTA >M wP@Mq 4X[uA +4Y @X> H3 @>M +4@>P>4 6u>w+AA>4 V/4t4>4 <J @>M 4(A^>4@>4 6u>w+AA>4 M>X4q ?(z @>P 3P(4@U+w> @>M ^X$XUP>[uAUq hXAt>Xw>4A(TM >X4>M 6u>w+AA>4 +4 <J `>MA>uA +`>P @X> h/wUX[uV>XA @>P hXA(4A>P4>utT>PM[u+zA ,6X4^>Uu>XA>4 Mq ?4Tq .:2sq1UY";PM=hK7i'"WA>P% 6X4V&4zA> >P^X>UA @>P l'(z>PY @>P >X4 (4A>P 6Xw>4A(TMt$1P`>u+UA >P"1P`>4>M H3 >X4M>A^A ,"XPAM[u+zAUX[u>M 6Xw>4A(T @>M l'(z>PMZ<50 $q )Eq.q.2G\ 7 pJ S .xxCEEY <QA<Uq pp .2G\Y )Ex _)G)]I $wUq &4=H=RU13Y 9<.2:*Y )\.2 _)\).]sq1;Ph&W(#UYM;Y"; +(M >X4>P <P+4@M[u+@>4M$>PMX[u>P(4w MX4@ 6X44+uT>4 @>MtW>4Xw>4 <>APX>`MY @(P[u @>4 MX> $>P+4U+MMA "1P@>4 MX4@ ,<50 $q *q.\q.2:y 7 pJS .EC:*Y QASl 6QA3 .2Gy K .*+ Q14@>Pw>"q S4q Esq1i''AMi"&WP% 9>T 6P``+(P>[uAM$>P-zUX[uA>A>4 zUX>v>4 TXA @>T 6P``+(^X4M6X4V&4zA> +(M J(J `^"q +(M 3>">P`>`>APX>` ^(I `>XT 6P``+(`>P>[uAXwA>4u'4wA @X> MAUq <>u+4@U(4w @+$14 +`Y X4"X>">XA >P @+M 6P``+(P>[uAMwP(4@MA&[V^(P 6P^X>U(4w $14 6X4V&4zA>4 4(A^AY ^< @(P[u J>PTX>A(4w 1@>P XT S+uT>4 `>tAPX>`UX[u>P 6X4V&4zA>I ^(P ?VAX$X>P(4w (4@ b+MMX$X>P(4w Mq K y ?4Tq .\y\ zzqI6X4V&4zA> +(M J(J MX4@ z&P 6PM[uUX>v(4wMV1MA>4Y @X> @>P 6P``+(`>P>[uAXwA>AP'wAY >PMA XT B>XA-(4VA @>P <>>4@Xw(4w @>M 6P``+(P>[uAM$>Pu'UA4XMM>M w>w>`>4,<50 $q ).q..q.2:2 7 pF S .G\C:yY <QA<Uq pp .22\Y *.\sq1i'"% Q>X4> 6X4V&4zA> MX4@ $14 @>4>4 @>M 6P`U+MM>PM ^( (4A>PM[u>X@>4 ,Mq?4Tq .y2sq 5UX>v>4 @>T 6P`>4 6X4V&4zA> +(M >X4>P O'AXwV>XA @>M 6P`U+MM>PM ^(Yu+A @X>M>P MX> +UM >Xw>4> 6X4V&4zA> ^( $>PMA>(>P4 ,K )x fPq )Y Mq ?4Tq .E.sq1i'h&WA\PhPiMhP 4+[u NQt+T>PXV+4XM[u>T S>[uA u+A V>X4> >Xw>4> S>[uAM->PtM/4UX[uV>XAY @>P <>w&4MAXwA> >P^X>UA @X> 6X4V&4zA> +(M @>T OP(MAtJ>PT/w>4q

<50 $q )\q.)q.2yG 7 pp .)y\CyE NY <QA<Uq ppp .2y:Y G2I $q *.qyq.2E. 7 p .):xCy: NY<QA<Uq ppp .2E.Y *.)I $q ))qEq.2E\ 7 Jpp .E.Cy:Y 05S .2E)Y y2I $q )EqEq.2E* 7 pp.2ECE. NY <QA<Uq ppp .2E*Y x\)I $q .yqyq.2Ex 7 pp .GGCE. NY <QA<Uq ppp .2ExY x\:I $q):q)q.2G2 7 pp S .EyCGxY <QA<Uq pp .2G2Y x*:I $q ).qxq.2:) 7 pp S .x:CG2Y <QA<Uq pp.2:)Y y2Gq

H>XU @>P OP(MA "'uP>4@ M>X4>M <>MA>u>4M >X4> J>Pz&w(4w @>P <>w&4MAXwA>4 &`>P@+M OP(MAtJ>PT/w>4 +(MM[uUX>vAY MX4@ 6X4V&4zA> 4+[u @>P SM-Pq `>XT <>w&4MAXwtA>4 >PMA `>X B(zU(MM ^( >Pz+MM>4Y `^"q `>X 3>"X44>PTXAAU(4w @(P[u J>PT/w>4Mt

1 .Ey

Jq ?<; @>P ->PM/4UX[u>4 B(P>[u4(4w ?4Tq *x\ g N

Page 166: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .EE ^Hc=:

$>PwU>X[u M[u14 `>X S>+UXMX>P(4w ,$wUq @X> 1qwq SM-PqI ^(T w+4^>4 CNRR"28Y9QAn3 .\ _.2:G] .y2 _.Ey zzq]I CNRR"28Y pH< 5 * 3Pq .Y .\G2 _.\q2q.2:E]sq1i\L>>M;YhY"WU>\"% Q>X4> O'AXwV>XA XMA @>T QA-zUq +UM >Xw>4> ^(^(P>[u4>4 ,53<+qtH&PAAq $q .xqyq.2:G 7Jp l .2*C:xY 653 .2::Y ::Y PVPqY ^( K .x ?dI +`UqF=URU@S=Y 9< .2::Y GG2sY (6 V1TTA >M `>X @>P 6X4V&4zA>^(P>[u4(4w 4X[uA +(z@X> ^X$XUP>[uAUq 6X41P@4(4w +4Y M14@>P4 +(z @X> 5P+w>Y 1` @>P QA-zUq +(z >Xw>4>S>[u4(4wY ">44 +([u TXA 0XUz> +4@>P>P A'AXw "+Pq d` @X> O'AXwV>XA @>P 0XUzM->PtM14 +UM i6Pz&UU(4wMw>uXUz>g ,K )G: <3<sY +UM iJ>PPX[uA(4wMw>uXUz>g ,K :*. <3<s1@>P +UM >X4> M14MAXw> 51PT @>P QA>UU$>PAP>A(4w >X4w>1P@4>A "XP@Y XMA 4X[uA >4AtM[u>X@>4@ ,Mq +([u iQA>UU$>PAP>A(4wgY iOP>(u+4@gsq1-"&MP7ihWU2 XMA >X4> 64AM-P>[u(4w ^(P @>(AM[u>4 O>MA+T>4AM$1UUMAP>[V(4w,CNRR"28Y 9QAn3 .\ _.2:G]Y .y2 _.EE]sY @>441[u ">4@>A @X> SM-Pq AP(MAt'u4UX[u><>MA>(>P(4wMP>w>U4 +4Y @uq 6X4V&4zA> >P^X>UA @>P <>w&4MAXwA> >PMA `>X B(zU(MM`^"q `>X 3>"X44P>+UXMX>P(4wq

JwUq <50 $q .yqyq.2Ex 7 pp .GGCE. NY <QA<Uq pp .2ExY x\:I $q *.qyq.x2E. 7 pp ):xCy: NY<QA<Uq ppY *.)I $q.)qyq.2G\ 7 pp y)CExY <QA<Uq pp .2G)Y xE)I $q )2qyq.2:x 7 Jppp S)2C:\Y QASl 6QA3 ,`XM .2Gxs K )\ ?`Mq . BXzzq . Sq *GI $wUq f/d%c$R>WKcKdHcKei

0A=U>U";2"ih7;";Y"h">>h&WA\P% B(P B(P>[u4(4w $14 3>"X44+4A>XU>4 Mq?4Tq .G.q."/U;;A;P"U>% B(P>[u4(4w >4AM-P>[u>4@ @>T ?4A>XU @>M 3>M>UUM[u+zA>PM `^"q3>T>X4M[u+zA>PM +4 @>P w>T>X4M+T>4 j>XMA(4wM>PMA>UU(4wI ^(P <P([uA>XUMtw>T>X4M[u+zA Mq ?4Tq .EGI ^(P b>PM14>4w>M>UUM[u+zA Mq ?4Tq .EEI ^(P 5+TXUX>4t->PM14>4w>M>UUM[u+zA Mq ?4Tq .G.qf==7'U>U";\7;#h% Mq 41[u iOP>(u+4@gf;h7>K";*K"i/A>PM;Y% 9X> p4M1U$>4^ >X4>M QA>(>P-zUX[uAXw>4 u+A V>X4> =4@>tP(4w @>P B(P>[u4(4w $14 XuT >P^X>UA>P 6X4V&4zA> ^(P 51Uw>q p4M1U$>4^P>[uAUX[u>J1PM[uPXzA>4 `>>X4zU(MM>4 4X[uA @X> MA>(>PUX[u> B(P>[u4(4wq 9X> 6X4V&4zA>t^(P>[u4(4w ^( @>4 >X4^>U4>4 hXA(4A>P4>uT>P4 `U>X`A >Pu+UA>4 ,<50 $q yq*q)\\:7 F S E\C\xY <QA<Uq pp )\\:Y G:GsqdA2UPA>"U;?L;\P"% B( @>4 M->^X>UU>4 bP1`U>T>4 @>P B(P>[u4(4w `>X l+-XA+Ut>X4V&4zA>4 Mq +(Mz&uPUq K )\ ?4Tq .2 zzqc"AhU;Y% Mq ^(P ?VAX$X>P(4w (4@ b+MMX$X>P(4w `>XT j>+MX4w K y ?4Tq ..\\ zzqbA?>"i% 9X> bP1$XMX14 z&P >X4> J>PTXAAU(4w XMA @>TW>4Xw>4 ^(^(P>[u4>4Y @>P@>4 O+A`>MA+4@ $>P"XPVUX[uA u+AY @>P ^(P 64AMA>u(4w @>P bP1$XMX14M>X44+uT>w>z&uPA u+AI $wUq <50 $q )xqEq.2GE ,pJ S .G*CGxY <QA<Uq pp .2G2Y Ex*sY "1 >M +UM(4`>+[uAUX[u +4w>M>u>4 "(P@>Y @+MM @>P QA-zUq `>u+(-A>A>Y >P M>X 4(P 4+[u +(v>4XT >Xw>4>4 f+T>4Y XT p44>4$>Pu'UA4XM +`>P z&P S>[u4(4w M>X4>M Q1u4M A'AXw w>t"1P@>4q J>PTXAA>UA +`>P @>P 6u>T+44Y @>P +UM ?4w>MA>UUA>P XT h+VU>P`&P1 M>X4>P5P+( A'AXw XMAY XT >Xw>4>4 f+T>4 bU+4(4wM+(zAP'w> +4 ?P[uXA>VA>4Y M1 MX4@ @X>M>3>M[u'zA> +([u @+44 +UM M1U[u> @>P 6u>zP+( +4^(M>u>4Y ">44 @X>M> @+M J1Ptw>u>4 @>M h+44>M w>`XUUXwA u+A ,53 Q++PUq $q .GqGq.2G2 7 )xxt)xECG:Y):Et):GCG2Y 653 .2G2Y E\*Y PVPqsqbU"P"% hX>At (4@ b+[uA$>PAP'w> ^"XM[u>4 >X4+4@>P 4+u>MA>u>4@>4 b>PM14>4Y`>Mq ^"XM[u>4 ?4w>u/PXw>4Y MX4@ 4+[u @>P SM-Pq @>M <50 MAUq 4(P @+44 +4^(>PtV>44>4Y ">44 MX> >P4MAu+zA (4@ >X4@>(AXw $>P>X4`+PA MX4@ (4@ @+M J>P>X4`+PA>A+AM'[uUX[u @(P[uw>z&uPA "1P@>4 XMA (4@ ">44 >X4> @>P+PAXw> J>P>X4`+P(4w +([u^"XM[u>4 >X4+4@>P zP>T@>4 b>PM14>4 w>AP1zz>4 "1P@>4 "'P> ,^< <50 $q )xqGq.2Gy 7 pJ S 22CG)Y <QA<Uq pp .2GyY GG)Z (+q T(MM @X> P>w>UT'vXw> B+uU(4w @>Pb+[uA^X4M>4 MX[u>Pw>MA>UUA M>X4I $q )yqyq.2GE 7 pJ S ))E7))GCG.Y <QA<Uq pp .2GEY

g N ?4Tq *x\ ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

Page 167: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

yE.sq J>PTX>A(4w >X4>M H3 >X4>M lX4@>M @(P[u @>4 J+A>P XT S+uT>4 @>M $'tA>PUX[u>4 3>">P`>`>APX>`M +UM 6X4V&4zA>>P^X>U(4w @(P[u @>4 J+A>P $wUq <50 $qyqGq.2G: ,p S 2GCGyY <QA<Uq pp .2G2Y x\sq B(P ?VAX$X>P(4w (4@ b+MMX$X>P(4w `>XhX>A$>Pu'UA4XMM>4 Mq K y ?4Tq .))y7.)GyqbU"P?AM\ XMA >X4 hX>A$>PAP+w TXA l+(z1-AX14 @>M hX>A>PMq 9>P J>PTX>A>P u+A ^(t4'[uMA 6X4V&4zA> +(M J(J `^"q w>">P`UX[u> 6X4V&4zA>Y +(v>P @>P J>PAP+w "XP@"XPAM[u+zAUX[u $14 $1P4>u>P>X4 +UM l+(z `>(PA>XUA ,$wUq K y ?4Tq .):\ zzqsY ^(P?4P>[u4(4w @>M hX>A^X4M>M +(z @>4 l+(z-P>XM Mq K y ?4Tq .):*qbU;#"i@(WiUY"% f+[u @>P SM-Pq ">P@>4 6X4V&4zA>Y @X> +(z J>PAP'w>4 ^"XM[u>46UA>P4 (4@ lX4@>P4 `>P(u>4Y 4X[uA @(P[u @X> lX4@>P >P^X>UAY ">44 @X> 6UA>P4 @X>6PAP'w> w>Tq K .Ex2 <3< z&P @>4 N4A>Pu+UA @>P lX4@>PY @>P>4 3>M[u"XMA>P`^"q XuP>4 >Xw>4>4 N4A>Pu+UA $>P">4@>4 ,<50 $q .\q:q.2:: 7 pF S ))\C:xY<QA<Uq pp .2:2Y .*GI $q )Gq2q.2:: 7 Jppp S .2*C:*Y <QA<Uq pp .2:2Y x.xI +([u $q.2q.)q)\\G 7 Jppp S .*C\yY <QA<Uq pp )\\:Y yE:sq 5&P @X> B>XA +` J1UUW'uPXwV>XA@>P lX4@>P V+44 @X>M> 6X4M[uP'4V(4w 4X[uA w>UA>4Y ">XU @+44 @>4 6UA>P4 @X>J>P">4@(4w z&P @>4 N4A>Pu+UA w>Tq K .Ex2 <3< 4X[uA T>uP T/wUX[u XMA ,$wUqOL(LY 9QAS .2:2Y G* (4@ Gxsq N6 XMA @X> J>P">4@(4w $14 6X4V&4zA>4 `>X >P4MAtu+zA @(P[uw>z&uPA>4 J>PAP'w>4 V>X4 ?Pw(T>4A w>w>4 @X> B(P>[u4(4w @X>M>P6X4V&4zA>Y Mq ?4Tq ...q B(T fX>v`P+([u `>X hX4@>PW'uPXw>4 Mq ?4Tq *\:qaA&W>Ahh2\>"Yh&WA\P% <XM ^(P ?44+uT> >X4>P 6P`M[u+zA `^"q `>X (4`>V+44A>46P`>4 V+44 @+M f+[uU+MMw>PX[uA >X4> f+[uU+MM-zU>wM[u+zA +41P@4>4 ,K .2E\<3<sq 9X> "'uP>4@ @>P f+[uU+MM-zU>wM[u+zA +4z+UU>4@>4 6PAP'w> MX4@ +([u `>X@>T M-'A>P `>V+44A w>"1P@>4>4 6P`>4 @>MM>4 6X4V&4zA> +` @>T B>XA-(4VA @>M6P`z+UU>MI @>P f+[uU+MM-zU>w>P $>P"+UA>A @X> 6P`T+MM> (4@ @>P>4 6PAP'w> XT f+tT>4 (4@ z&P S>[u4(4w @>M 41[u N4w>"XMM>4 6P`>4 ,<50 $q )2qyq)\\: 7 pF SxEC\EY <50CfJ )\\:Y .xG2I 53 <+qtH&PAAq $q .Gq*q.2:* 7 ppp )x:C:\Y 653.2:*Y yE.Y PVPqsqaA&W>AhhK"i/A>P"i ,K .2:y <3<s z&uPA >X4 ?TA ^(P J>P"+UA(4w zP>T@>4 J>PtT/w>4M (4@ ^">[VM H+uP4>uT(4w @>P <>U+4w> +UU>P <>A>XUXwA>4 ,6P`>4Y J>PtT'[uA4XM4>uT>PI $wUq #>=P8O;=4 X4 C"R"P>2Y G.q ?(zUq )\.)Y K .2:y <3<S4q .sI @X> 6X4V&4zA> >P^X>UA @+44 @>P +T f+[uU+MM <>P>[uAXwA> ,6P`>Y J>PT'[uAt4XM4>uT>PsqaU"X'iAM&W% Mq ?4Tq )\. zzqI ^(P ?z?t<>P>[uAXw(4w @>M fX>v`P+([u>PM Mq K G?4Tq E\ zzqa7PAiV<;#"i?7;P7% 9>P f1A+P "XP@ +(z S>[u4(4w 9PXAA>P A'AXwY ">44 >P @X>?(z`>"+uP(4w $14 3>U@>P4 (4@ XuP> ?`UX>z>P(4w +4 9PXAA> &`>P4XTTAI >M u+4t@>UA MX[u (T >X4 /zz>4AUX[utP>[uAUX[u>M OP>(u+4@$>Pu'UA4XM ,<50 $q *\q.q.2:E 7pJ S .)yC:*Y <QA<Uq pp .2:EY x\xsq 9X> BX4M>4 +(z @+M f1A+Pt?4@>PV14A1 MA>tu>4 @+TXA @>T OP>(w>`>P ^( ,<50 $q *\q.q.2:E 7 pJ S .)yC:*Y <QA<Uq pp .2:EYx\xsq H>P @>P OP>(w>`>P XMAY 1` ^< @>P l'(z>P 1@>P @>P J>PV'(z>PY PX[uA>A MX[u4+[u @>P ^"XM[u>4 @>4 b+PA>X>4 w>AP1zz>4>4 0X4A>PU>w(4wM$>P>X4`+P(4w ,<50$q *\q.q.2:E 7 pJ S .)yC:*Y <QA<Uq pp .2:EY x\xsqaMP*M;Yhi"&WP"% Mq ?4Tq *)\ zzqI ^(P ?z?t<>P>[uAXw(4w `>X (4>4Aw>UAUX[u>Pf(A^(4wM&`>PU+MM(4w Mq K G ?4Tq y\ zzq`#"iVd7;P7% 9X> zP&u>P> SM-Pq @>M <50 ^(T d@>Ptl14A1 ,<50 $q )Gq..q.2:27 3PQ .C::Y <QA<Uq pp .22\Y .E\s "(P@> $1T <J>Pz3 ,<J>Pz3 $q Gq..q.22y 7 )<$S :\)C2\Y <QA<Uq pp .22EY *xs z&P $>Pz+MM(4wM"X@PXw >PVU'PAq Q>XAu>P MA>UUA +([u@>P <50 z&P @X> <>MAXTT(4w @>P 5P>T@&`UX[uV>XA $14 ?P`>XAM$>Pu'UA4XMM>4 (4tA>P 4+u>MA>u>4@>4 b>PM14>4 +(z @+M 3>M+TA`XU@ @>P J>Pu'UA4XMM> +`Y Mq?4Tq .G)q

1 .EG

Jq ?<; @>P ->PM/4UX[u>4 B(P>[u4(4w ?4Tq *x\ g N

Page 168: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .E: ^Hc=:

`i#";hA;Y"W5iUY"i% 6M >Pz1UwA V>X4> MAUq (4`>+[uAUX[u> M1wq 6X4V1TT>4M$>Pt">4@(4wY M14@>P4 >X4> J>Pz&w(4w &`>P @X> 6X4V(4zAMm(>UU> ,uX>P @+M NPu>`>PtP>[uAs (4@ X4z1Uw>@>MM>4 >X4> =4@>P(4w @>P 6X4V&4zA>^(P>[u4(4wY ">44 >X4dP@>4M+4w>u/PXw>P >X4 "XMM>4M[u+zAUX[u>M H>PV M[uP>X`AY @+M +(zwP(4@ >X4>M^"XM[u>4 @>T dP@>4 (4@ >X4>T J>PU+w +`w>M[uU1MM>4>4 J>PAP+wM $>PU>wA "XP@(4@ z&P @+M @X> 0141P+P> +4 @>4 dP@>4 w>^+uUA ">P@>4 ,<50 $q 2q.q.2Ex 7 pJ2*CE) NY <QA<Uq pp .2ExY )\Esq L`>PAP'wA >X4 V+Au1UXM[u>P dP@>4M+4w>u/PXw>P@X> J>P"+UA(4w (4@ f(A^4X>v(4w M>X4>M J>PT/w>4M +(z @>4 dP@>4Y M1 MX4@ @X>6X4V&4zA> @>M J>PT/w>4MY ^< M1U[u> +(M J(J M1"X> +(M >X4>P j>X`P>4A>Y 4X[uA+UM ^(4'[uMA @>T dP@>4M+4w>u/PXw>4 ^(w>zU1MM>4Y M14@>P4 +UM 6X4V&4zA> @>MdP@>4M ^( `>u+4@>U4Y M>U`MA ">44 @X> J1P+(MM>A^(4w>4 >X4>P `&Pw>PUX[utP>[uAtUX[u "XPVM+T>4 <>MA>UU(4w >X4>M fX>v`P+([uM 4X[uA $1PU+w>4 ,<50 $q )\q*q.2y*7 pJ )x2Cy) NY <QA<Uq pp .2y*Y ..:sq`iYA;h&WA\P% <>XT <>MA>u>4 >X4>P MAUq dPw+4M[u+zA XQ$q KK .x7.G lQA3 "XP@@+M 6X4V1TT>4 >X4>P d3 @>T dO ^(w>P>[u4>A ,K .x lQA3s TXA ?(M4+uT>@>P ?(MwU>X[uM^+uU(4w>4 ,K .E lQA3I Mq K y ?4Tq .*E) ^(P B(P>[u4(4w `>X 3>t"X44+`z&uP(4wM$>PAP'w>4I ^( @>4 0X4A>PwP&4@>4 Mq B"1M"@8 X4 5Q <>XMM>Y .22GYx\* _x\y zq]sq_";hU7;hY"h&W(\P"% B(P 6X4V&4zA>^(P>[u4(4w `>XT b>4MX14M4>uT>P 1@>P`>XT b>4MX14Mw>`>P Mq K y ?4Tq .*)yq_\A;#i"&WP% Mq fAmdlW&6!H6TeiJ"&WPh;A&W\7>Y"% 6X4^>UP>[uAM4+[uz1Uw> Mq ?4Tq .E\I S>[uAM4+[uz1Uw> $14O1@>M ">w>4 (4@ 3>M+TAP>[uAM4+[uz1Uw> Mq ?4Tq .E.qIU&W"iM;Yh;U"X'iAM&W% Mq ?4Tq )*.qIU&W"iM;YhL'"i"UY;M;Y% 9X> 6X4V&4zA> +(M @>T ^(P QX[u>P(4w &`>P>Xw4>A>4H3 MX4@ @>T @+M H3 ^(P 6P^X>U(4w $14 6X4V&4zA>4 f(A^>4@>4Y @uq X@S @>TQX[u>P(4wMw>`>P ^(^(P>[u4>4 ,Mq K *2 ?`Mq ) fPq . Q+A^ ) ?d ^(T "XPAM[u+zAUq6Xw>4A(Tsq QX[u>P(4wM&`>P>Xw4(4w (4@ QX[u>P(4wM+`AP>A(4w >X4>P 51P@>P(4w`>wP&4@>4 >X4 OP>(u+4@$>Pu'UA4XM ^"XM[u>4 @>4 <>A>XUXwA>4Y (4@ ^"+P XT p4A>tP>MM> @>M OP>(u'4@>PMq 5&P @X> B(P>[u4(4w @>M QX[u>P(4wMw(AM wXUA @+M wU>X[u>"X> z&P OP>(w(A ,S50 $q .xq.\q.2x)Y SQA<Uq .2x)Y .\E)I <50 $q .*q..q.2y) 7pJ .*GCy) NY <QA<Uq pp .2y*Y ..I $q .\q.)q.2Ex 7 pJ .EGCEx NY <QA<Uq pp .2EyY*GGsqIP">>K"iPi"PM;Y% 3P(4@M'A^UX[u XMA @X> 6P`PX4w(4w >X4>P j>XMA(4w XQ >X4>P @>P6X4V(4zAM+PA>4 4X[uA $14 >X4>P u/[uMA->PM/4UX[u>4 O'AXwV>XA @>M QA-zUq +`u'4wXwq9>P QA-zUq V+44 MX[u ^(P 6X4V&4zA>>P^X>U(4w @PXAA>P b>PM14>4 `>@X>4>4Y (4@ ^"+PuX4MX[uAUX[u +UU>P 0+4@U(4w>4Y TXA @>4>4 @>P O+A`>MA+4@ >X4>P 6X4V(4zAM+PA $>Pt"XPVUX[uA "XP@q 6X4V&4zA>Y @X> @(P[u @X> O'AXwV>XA @>M QA>UU$>PAP>A>PM >P^X>UA ">Pt@>4Y MX4@ wP@Mq @>T J>PAP>A>4>4 ^(^(P>[u4>4q 9+M wXUA M1"1uU `>X w>M>A^UX[u>PJ>PAP>A(4wY O>MA+T>4AM$1UUMAP>[V(4wY p4M1U$>4^$>P"+UA(4w (4@ @>PwUq +UM +([u`>X P>[uAMw>M[u'zAUX[u>P J>PAP>A(4wqpMA +`>P 4+[u @>4 O+A`>MA+4@MT>PVT+U>4 >X4>P @>P MX>`>4 6X4V(4zAM+PA>4 >X4u/[uMA->PM/4UX[u>M O'AXw">P@>4 @>M QA-zUq >Pz1P@>PUX[u ,^< KK .:Y .2sY M1 V+44@>P J>PAP>A>4> @>441[u 6X4V&4zA> >P^X>U>4I >P $>P"XPVUX[uA @+44 +`>P @>4 O+At`>MA+4@ >X4>P +4@>P>4 6X4V(4zAM+PAI ^< V+44 >X4 5P>X`>P(zU>P MX[u X4 >X4>T NTtz+4w $>PAP>A>4 U+MM>4Y @+MM @X> J1P+(MM>A^(4w @>P U>XA>4@>4 (4@ >Xw>4$>P+4At"1PAUX[u>4 O'AXwV>XA XQ$q K .: ?`Mq . fPq . Q+A^ * 4X[uA T>uP w>w>`>4 XMAI @+44V/44>4 +`>P ^< 6X4V&4zA> +(M 3>">P`>`>APX>` X4 <>AP+[uA V1TT>4qh+vw>`UX[u XMAY 1` @>P J>PAP>A>P +(z S>[u4(4w @>M QA-zUq "XPAM[u+zA>A ,$q )*q.q.2Gx 7 p S )\ECE2Y <QA<Uq pp .2GxY x:\I $q 2q:q.2Gx 7 Jp S x\CG)Y <QA<Uq pp

g N ?4Tq *x\ ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

Page 169: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

.2GxY G)\I $q .\q2q.2GE 7 Jp S :\CGxY <QA<Uq pp .2GGY .G:I $q )Gq2q.2:: 7 Jppp S

.2*C:*Y <QA<Uq pp .2:2Y x.xsq 9+M H1PA i>P^X>UAg `>X4u+UA>A >X4>4 6Pz1Uw ,Mq?4Tq yGsY M1 @+MM MA>AM @>PW>4Xw> @>P @X> 6X4V&4zA> >P^X>U>4@> QA-zUq XMAY +(z @>MtM>4 S>[u4(4w @X> j>XMA(4wM>PMA>UU(4w >Pz1UwA ,Mq ?4Tq .)ysq5&P @X> B(P>[u4(4w `>X QA>UU$>PAP>A(4w XMA >M (4>Pu>`UX[uY 1` @X> J>PAP>A(4wMt`>z(w4XM +(z S>[uAMw>M[u'zAY 3>M>A^Y w>PX[uAUX[u>P ?41P@4(4w 1@>P 3>M>UUtM[u+zAM$>PAP+w `>P(uAI Mq f5mKd=m%cWGRdH6Te" f^>;:mde" fA3::8>$RKe" fDmcK>8m6Kc-3::QcKdm$;H6Te" fDdmHR>6!e" f?+>6Tc-md+>:KH6TeiIMii7YAPU7; $14 6X4V&4zA>4Z Mq ?4Tq .*:qH"hPA=";PhK7>>hPi"&?M;Y% 9>P O>MA+T>4AM$1UUMAP>[V>P u+4@>UA z&P @X> 6P`>4Y@X> TXA @>4 XT S+uT>4 @>P f+[uU+MM$>P"+UA(4w +4z+UU>4@>4 6X4V&4zA>4 MA-zUqMX4@q

<50 $q 2qGq.2yx 7 ppp :xCyx NY <QA<Uq pp .2yxY )y\I $q .xq..q.2E) 7 pp )EyCy2 NY<QA<Uq pp .2E*Y E)I $q ).qyq.2G\ 7 pJ *xxCExY <QA<Uq pp .2G\Y GxGI $q Gq.\q.2G\ 7 p S.xyCE:Y <QA<Uq pp .2G.Y ..2I $q .qEq.2G: 7 pJ S *ECG*Y <QA<Uq pp .2G:Y x22q

9>P f+[uU+MM XMA V>X4 B">[V$>PT/w>4 XQ@q K . fPq y lQA3 (4@ @>Mu+U` +([uV>X4 M14MAXw>M MA-zUq Q(`W>VAq

JwUq <50 $q )\q.)q.2yG 7 ppp )y\CyE NY <QA<Uq pp .2y:Y G2Y "1 >X4 f+[uU+MM >X4(4@t^"+4^Xw n+uP> U+4w $14 >X4>T OP(MA>> $>P"+UA>A "1P@>4 "+Pq QX>u> +([u 0>MMq 53 $q.Gq2q)\\) 7 x l ):y2C\)Y 653 )\\*Y yE2Y PVPqI 4+[uwq <50 $q .Gq2q)\\* 7 p S :yC\)Y<QA<Uq pp )\\yY .x2Y @>P >X4> P&[V"XPV>4@> QAXzA(4w XQ$q K . fPq x lQA3 +44XTTAq

Hi"MWA;#K"iW(>P;Uh%I&WiU\PPM=% BN>>=4Y b>PM/4UX[u> B(P>[u4(4w (4@ M+[uUX[u> a(+UXzXV+AX14 $14 6X4tV&4zA>4 `>X @>P OP>(u+4@M[u+zAY 9< .2::.2yI G"P:CA==4Y 9X> ->PM/4UX[u> B(P>[ut4(4w $14 6X4V&4zA>4 `>X OP>(u+4@$>Pu'UA4XMM>4Y 5S .22)Y E*GI !R=U3@8Q"PPY <50M[uP'4VA OP>(u+4@$>Pu'UA4XMM> >X4Y 9QAS .22*Y :):I !184Q"PP" OP>(u+4@w>MA+UA(4w>4XT BX$XUt (4@ QA>(>PP>[uAY lcQ9p )\\EY .y)2*q

! 5mTd=WW# OP>(u+4@$>Pu'UA4XM XMA +UM S>[uAMX4MAXA(A XT `&Pw>PUX[u>4 S>[uA 4X[uAw>P>w>UAq h>XMA>4M u+4@>UA >M MX[u (T >X4>4 3>M[u'zAM`>M1Pw(4wM$>PAP+w ,KK EGyYE.. <3<I <50 $q )xqyq.2GG 7 pJ S xGCGEY <QA<Uq pp .2GGY G*GI $q ):q*q.2G2 7 p< G:CG:Y <QA<Uq pp .2G2Y E\Gsq 9X> ?(Mw>MA+UA(4w @>P OP>(u'4@$>Pu'UA4XMM> XT6X4^>U4>4 XMA (4A>PM[uX>@UX[uq 3>T>X4M+T XMA Xu4>4Y @+MM @>P OP>(u'4@>P S>[uA>+4 HXPAM[u+zAMw&A>P4 XT >Xw>4>4 f+T>4 `&Pw>PUX[utP>[uAUX[u "XPVM+T >P"XP`AYW>@1[u XT p4A>P>MM> @>M OP>(w>`>PM (4@ 4+[u @>MM>4 H>XM(4w>4 +(M&`Aq iOP>(tu'4@>P XMAY ">P >X4>4 3>w>4MA+4@ 1@>P >X4 J>PT/w>4 ^( AP>(>4 0'4@>4 &`>PAP+tw>4 >Pu'UAY @+TXA >P @X> &`>PAP+w>4> S>[uAMT+[uA XT >Xw>4>4 f+T>4 (4>Xw>4t4&A^Xw XT p4A>P>MM> @>M OP>(w>`>PM +(M&`Ag ,<50 $q .*qxq.2EG 7 J .:CExY<QA<Uq pp .2EGY yx*I $q ..q.)q.2G* 7 Jppp S ..CG.Y <QA<Uq pp .2GxY xGEI $q *.q*q.2:. 7 Jppp < y*C:\Y <QA<Uq pp .2:.Y E2Esq QA>(>PUX[u "XP@ >X4 OP>Xu+4@$>Pu'UAt4XM +UU>P@X4wM 4(P +4>PV+44AY ">44 MX[u +(M @>4 M[u(U@P>[uAUX[u>4 J>P>X4`+P(4tw>4 >X4@>(AXw >PwX`AY @+MM @X> TXA @>P P>[uAUX[u>4 6Xw>4A&T>Pt `^"q p4u+`>PMA>UtU(4w $>P`(4@>4> J>Pz&w(4wMT+[uA XT p44>4$>Pu'UA4XM ^(w(4MA>4 @>MOP>(w>`>PM X4 >X4>T h+v> >X4w>M[uP'4VA XMAY @+MM @+M P>[uAUX[u> 6Xw>4A(T `^"q@X> P>[uAUX[u> p4u+`>PM[u+zA +UM iU>>P> 0&UU>g >PM[u>X4A ,<50 $q )\q.q.222 7 p SE2C2GY <QA<Uq pp .222Y y.xsq 9>P OP>(u'4@>P XMA P>[uAUX[u>P 6Xw>4A&T>P @>MOP>(w(AMY @>P OP>(w>`>P &`A +`>P @X> A+AM'[uUX[u> Q+[uu>PPM[u+zA &`>P @+M OP>(tw(A +(Mq 9>Mu+U` XMA >M XuT MAUq +UM "XPAM[u+zAUX[u>M 6Xw>4A(T ^(^(P>[u4>4q 6PT(MM >M ^< `XU+4^X>P>4 ,<50 $q )*q*q.2Ey 7 p **GCE\ NY <QA<Uq pp .2EyY xx\sqB( @>4 J1P+(MM>A^(4w>4 @>M K *2 ?d Mq +(Mz&uPUq I413= X4 ,UMS=CI413=Y K *2?d S4q *. zzq

1 .E2

Jq ?<; @>P ->PM/4UX[u>4 B(P>[u4(4w ?4Tq *x\ g N

Page 170: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .G\ ^Hc=:

! fEKd3R8>66e XMA >X4 OP>(u'4@>P >X4>M 4+[u +(v>4 ,T+4[uT+U +(M (4U+(A>P>4h1AX$>4s w>u>XT w>u+UA>4>4 OP>(u+4@$>Pu'UA4XMM>M ,^< (T QAP+z`+PV>XA @>MOP>(w>`>PM ^( $>PT>X@>4Y <50 $q ))qEq.2E. 7 pJ )\)Cy2Y QASl 6QA3 _`XM .2Gx]K .y Sq )G.sq 9X> <>^>X[u4(4w u+A @+u>P MAUq V>X4> <>@>(A(4wq S>[uAMw>M[u'zA>TXA QAP1uT'44>P4 MX4@ V>X4> Q[u>X4w>M[u'zA> ,53 SuU@qtbzq $q :q.q.2:G 7 * l*x\C:EY 653 .2:GY **)Y PVPqsq! b883%=:=m6W36!c# B(P $14 @>4 +UUw>T>X4>4 3P(4@M'A^>4 +`">X[u>4@>4 3P(4@tM'A^>4 @>M <50 XT B(M+TT>4u+4w TXA pTT1`XUX>4z14@M Mq G"P:CA==4Y 5S.22)Y E*G zzqI !R=U3@8Q"PP" 9QAS .22*Y :):Y M1"X> ?4Tq .*\q! ^=KH6Kmd6mR8mdc$R>WKm6# B( OP>(u+4@$>Pu'UA4XMM>4 `>X hXA(4A>P4>uT>PM[u+zA>4Mq +(Mz&uPUq K .y ?4Tq x)) zzqG;P"i;"W=";hK"iPi(Y"% Mq f5mKd=m%cWGRdH6Te" f\dT>6c$R>WKeY ^(P ?VAX$X>P(4w (4@b+MMX$X>P(4w `>X N4A>P4>uT>4M$>PAP'w>4 Mq K y ?4Tq .x\\ zzqE"i#"&?P" ."/U;;AMhh&WLPPM;YY B(P>[u4(4w @>P 6X4V&4zA> `>X @>TW>4Xw>43>M>UUM[u+zA>PY @>MM>4 3>M>UUM[u+zAM$>Pu'UA4XM (PM'[uUX[u z&P @X> ?44+uT> >X4>P$3? XMAI @+M wXUA +([u z&P 6X4V&4zA>Y @X> 4+u>MA>u>4@>4 b>PM14>4 @>M 3>M>UUtM[u+zA>PM ^(zUX>v>4Y Mq ?4Tq .GxqE"i=(&WP;Uh;"W="i% 6P u+A 4(P >X4>4 M[u(U@P>[uAUX[u>4 ?4M-P([u w>w>4 @>46P`>4 ,KK .2*2Y ).Gx <3<s +(z j>XMA(4w @>M $>PT+[uA>4 3>w>4MA+4@>Mq 9X>5P&[uA> (4@ f(A^(4w>4 @>M $>PT+[uA>4 3>w>4MA+4@>M MA>u>4 XuT M>XA ?4z+UU@>M J>PT'[uA4XMM>M ^( ,K ).:x <3<sq 3P(4@M'A^UX[u ">P@>4 @>T J>PT'[uA4XMt4>uT>P @X> >P^X>UA>4 6X4V&4zA> >PMA TXA 6Pz&UU(4w @>M J>PT'[uA4XMM>M ^(w>P>[ut4>Aq 9X>M V+44 +(M4+uTM">XM> +4@>PM M>X4Y ">44 @>P J>PT'[uA4XM4>uT>P `>tP>XAM TXA @>T 6P`z+UU &`>P @X> 6X4V(4zAM>P^X>U(4w @XM-14X>P>4 V144A>Y +UM1 >A"+`>P>XAM N4A>P4>uT>P "+P ,>`>4M1 '"@S=4 X4 A@8QU>2 FFFpq K .E S4q ):I $wUq+UUwq +([u <50 $q xqyq)\\\ 7 pJ S .\C22Y <QA<Uq pp )\\)Y :y\I $q yqGq.22\ 7 3PQ)C:2Y <QA<Uq pp .22\Y :*Gsq 9>P J>PT'[uA4XM4>uT>P V+44 >4Aw>w>4 @>P X4 @>PJ1P`>+P`>XA(4w w>'(v>PA>4 ?(zz+MM(4w 4X[uA M1 `>u+4@>UA ">P@>4Y +UM 1` >P (4tTXAA>U`+P $1T 6P`U+MM>P (4@ 4X[uA $1T 6P`>4 @>4 J>PT'[uA4XMw>w>4MA+4@ >Ptu+UA>4 u+AY @+ 6P`z+UU (4@ 6P`+(M>X4+4@>PM>A^(4w +([u MAUq ^( AP>44>4 MX4@,<50 $q yqGq.22\ 7 3PQ )C:2Y <QA<Uq pp .22\Y :*GsqE"i2\(;#M;Y% 6X4 bz+4@P>[uA XMA >X4 S>[uA +4 zP>T@>4 `>">wUX[u>4 Q+[u>41@>P S>[uA>4Y @+M @>4 3U'(`Xw>P `>P>[uAXwAY MX[u @(P[u J>P">PA(4w @>M bz+4@>M+4 @>T 6PU/M ^( `>zPX>@Xw>4 ,)"33=P:= X4 C"R"P>2Y <3<Y G.q ?(zUq )\.)Y K .)\x<3< S4q .sq <>X bz'4@(4w >X4>P 51P@>P(4w ,KK .)Gx zzq <3<s ^X>uA @>P bz+4@twU'(`Xw>P @X> 51P@>P(4w >X4 ,K .):)sI @X>M>M 6X4^X>u(4wMP>[uA `>@>(A>A V>X4>451P@>P(4wM&`>Pw+4w +(z @>4 bz+4@wU'(`Xw>P ,)"33=P:= X4 C"R"P>2Y <3<YG.q ?(zUq )\.)Y K .):) <3< S4q *sY +([u ">44 @>P Q[u(U@4>P 4(P +4 Xu4 U>XMA>4@+Pz ,K .):)sq 6X4V1TT>4MA>(>PP>[uAUX[u XMA @X> bz'4@(4w @+u>P 1u4> <>@>(tA(4wY @>P QA-zUq >P^X>UA @X> 6X4V&4zA> @(P[u M>X4> j>XMA(4wM`>"XPV(4wY MX> zUX>v>4XuT TXA 6X4w+4w `>XT bz+4@wU'(`Xw>P ^( ,A2">U=Y 9X> ->PM/4UX[u> B(P>[u4(4w$14 6X4V&4zA>4Y .2:*Y :ysq 9X> J>P-z'4@(4w XMA "X> @X> ?`AP>A(4w 6X4V1TtT>4M$>P">4@(4wY +([u ">44 MX> (N 4X[uA zP>X"XUUXw >Pz1UwAqE"iPiAY *MYM;hP"; 4iUPP"i ,K *): <3<s XMA >X4> J>Pz&w(4w &`>P 6X4V&4zA>Y+([u ">44 @>P 9PXAA> ^X$XUP>[uAUX[u @+M S>[uA +(z j>XMA(4w (4TXAA>U`+P >P"XP`A,<50 $q 2q.)q.2:. 7 p S ).yCG:Y <QA<Uq pp .2:*Y )GY `>APq Q-1PA+(MP&MA(4w z&Pf+AX14+UT+44M[u+zAsqE7>>=A&WP Mq fEKm::-mdKdmKH6TeqE7i?AM\hi"&WP% 6M XMA z&P @X> 6X4V&4zA>^(P>[u4(4w 1u4> <>@>(A(4w (4@ `>twP&4@>A z&P MX[u +UU>X4 4X[uA "XPAM[u+zAUq 6Xw>4A(TY ^< >X4>M b'[uA>PM ,<50 $q

g N ?4Tq *x\ ;q ?4u+4w . ^( ?`Mq .Z b>PM/4UX[u> B(P>[u4(4w

Page 171: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

)*qyq.2y) 7 ppp E)Cy) NY <QA<Uq pp .2y)Y .2\Z +([u 4X[uA XJTq ?(zU+MM(4wM$1PtT>PV(4w (4@ 6PPX[uA(4w >X4>M 3>`'(@>M @(P[u @>4 b'[uA>Psq B(P 5P+w>Y 1` @X>6X4P'(T(4w >X4>M J1PV+(zMP>[uAM ,z+UUM MX> 4X[uA XT S+uT>4 >X4>M <>APX>`M @>MQA-zUq >Pz1UwAs ^( @>4 ij>XMA(4w>4g XQ@q K )) fPq * w>u/PAY Mq K )) ?4Tq *2xqDAi";P"i=U;VIA==">?7;P7% 9X> J>P"+UA(4w V+44 AP>(u'4@>PXM[u z&P @X>6X4U>w>P >Pz1Uw>4Y +([u ">44 @>P J>P"+UA>P @+M l14A1 M>U`MA'4@Xw (TM[uX[uA>4@+PzI OP>(w(A ">P@>4 @+44 +([u @X> Q(PP1w+A> ,<50 $q 2q2q.2:E 7 Jppp S*.:C:*Y <50CfJ .2:GY .y:I `>MAq ^(P NQAq @(P[u <50 $q )xq2q.2:G 7 J S.\yCGGY <QA<Uq pp .2::Y *\*sqD"iP2A2U"i2";hU7;% Mq f[m6c=36cTmc$R&WKmeiDUiPh&WA\P>U&W"h 1UY";PM=% L`>P @X> <>@>(A(4w z&P @X> B(P>[u4(4w $14 6X4tV&4zA>4 Mq ?4Tq .x)qB/A;YhK"i/A>PM;Y ,Mq +([u fAmdlW&6!H6TesZ XMA >X4> $14 T>uP>P>4 ?PA>4 @>PB"+4wM$1UUMAP>[V(4w X4 >X4 3P(4@MA&[V ,K :EE Bbdsq 9>P 6PU/M +(M @>P J>Pt"+UA(4w XMA @>T J1UUMAP>[V(4wMM[u(U@4>P ^(^(P>[u4>4Y +([u ">44 >P @>4 3U'(t`Xw>P4 `^"q @>T J>P"+UA>P ^(zUX>vA ,KK .yy BJ3sq J>P">PA(4w $14 6PU/M>4 +(MB"+4wM$1UUMAP>[V(4w XMA 6X4V1TT>4M J>P">4@(4w ,<50 $q Gq..q.2E* 7 pJ).\CE) QY <QA<Uq pp .2ExY G\sqB/A;YhK7>>hPi"&?M;Y% Mq f?+>6Tc-md+>:KH6Teq

6X4MA">XU>4 zP>Xq

4n <;WA;Y N *M <'hn 3%1U;?L;\P""i*U">M;YhA'hU&WP

I&WiU\PPM= 'Uh 80+ Kn N[nRn39!Z ] .iI ZQ!N p8IP8>n ff 39!Z$ S[3o 1U;*">h&WiU\P";%/OP !=4PO.Y 9+M -P>(vXM[u> 6X4V1TT>4MA>(>Pw>M>A^Y :q ?(zUqY <>PUX4 .2.*I !1U32UP:CA2412HY yq ?(zUqY <>PUX4 .2.xI KOWY 9X> MA>(>PP>[uAUX[u> jX>`u+`>P>XY 9XMMq <1[u(T .2GGI)"J=4Y 9X> jX>`u+`>P>X XT QA>(>PP>[uAY O&`X4w>4 .2:.q<M\h(P*"% )=@S=4Y 6PU'(A>P(4w>4 ^(P S>[uAMM-P>[u(4wY QA(H .2*GY E\Y 2..I )=@S=4Y 9X>3P(4@U+w>4 @>P 6X4V1TT>4MA>(>PY h&4[u>4C<>PUX4 .2x\I $U2HR";;Y 6PU'(A>P(4w>4 ^(PS>[uAM-P>[u(4wY QA(H .2x)Y EE\I #L F0RR=4Y jX>`u+`>P>X`>APX>`> XT QA>(>PP>[uAY Hbwq.2y.Y )2Y :)I !=RU-Y j+4@"XPAM[u+zAUX[u> <>A'AXw(4w +UM ijX>`u+`>P>XgY 9QAB .2EyY *)GIIO=28=4Y jX>`u+`>P>X XT 6X4V1TT>4MA>(>PP>[uAY 9QAS .2G.Y E)*I 'U22U:Y lPXAXV +4 @>PjX>`u+`>P>X XT 6X4V1TT>4MA>(>PP>[uAY 9QAS .2G)Y .ExI !=RU-Y 9XMV(MMX14M`>XAP+wY J>PtU(MA> +(M -PX$+A>4 h(M>>4Y Ou>+A>P4Y OX>P-+PVM (4@ ?P[uX$>4Y 5S .2GyY ..yI X=1=4Y 5P+tw>4 ^(P >X4V1TT>4MA>(>PP>[uAUX[u>4 <>u+4@U(4w @>P M1wq jX>`u+`>P>XY 5S .2GyY . ,6X4t^>UzP+w>4sI /OP '"RRU3Y 3P(4@zP+w>4 @>P 6X4V1TT>4M`>MA>(>P(4wY 5S .2GyY **xI OL(LYjX>`u+`>P>X `>X 6X4V&4zA>4 +(M J o JY 05S .2GGY .:.I +RW4O>Y B">Xz>UMzP+w>4 ^(P >X4tV1TT>4MA>(>PUX[u>4 <>u+4@U(4w >X4>M jX>`u+`>P>X`>APX>`MY 9QAS .2G:Y yxyI G=UP:Z427P=4Y B(P jX>`u+`>P>X XT 6X4V1TT>4MA>(>PP>[uAY 5S .2G2Y .\yI XL F=URU@S=Y ijX>`u+`>tP>Xg XT 6X4V1TT>4MA>(>PP>[uA t >X4 jX>`UX4wMVX4@ PX[uA>PUX[u>P 3>M>A^w>`(4wY 5S .2G2Y**GI !=RU-Y jX>`u+`>P>X 7 QA>(>P4+[uA>XU 1@>P QA>(>P"1uUA+AkY 0+P^`(Pw>P bP1A1V1UU .2:\Y.22I K":>;=R>CI1428CA@8=RPW=4:=4Y NTm(+UXzX^X>P(4w $14 6X4V&4zA>4 `>X MA>(>Pt`>w&4MAXwA>4 l+-XA+U+4U+w>4 7 O>4@>4^>4 @>P S>[uAM-P>[u(4w (4@ J>P"+UA(4wM+(zz+MtM(4wY 9QAS .2:\Y G\yI KOWY 9+M S>[uAMX4MAXA(A jX>`u+`>P>X XT 6X4V1TT>4t (4@ l/P->PtM[u+zAMA>(>PP>[uAY ?3 .2:\Y .\\I FZ4SR=CXURR=4Y p4zq .2:\Y **GI I413=Y 3P(4@zP+w>4@>P jX>`u+`>P>XY QA(H .2:\Y ))EI I413=Y jX>`u+`>P>XY n`5QAS .2:\C:.Y .EyI AN;;UP:Yl1PP>z>P+A ^(T S>z+P+A bP1zq 9Pq lP(M>Y n`5QAS .2:\C:.Y .:yI &4=H=RU13Y J>PV+--A>?4+U1wX>4 X4 @>P 5X4+4^P>[uAM-P>[u(4wY QA(H .2:.Y .).I &142U137X"421P:Y B(P jX>`tu+`>P>X XT 6X4V1TT>4MA>(>PP>[uAY QA`n`q .2:.C:)Y ..I G"P:Y jX>`u+`>P>X XT 6X4V1Tt

1 .G.

9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA ?4Tq *x\7*xx g N

*x.7*xx

Page 172: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .G) ^Hc=:

T>4MA>(>PP>[uAY QA(H .2:.Y ))*I #::=3U=@S=4C#U3=P"@8CA@804P=4Y f>(>P J>PM([u ^(P5>MAXw(4w @>M jX>`u+`>P>X`>wPXzzMY 5S .2:)Y )GEI !=R3Q"PPY L`>Pw+4w $1T >X4V1TT>4tMA>(>PP>[uAUX[u P>U>$+4A>4 <>APX>` @>P j+4@t (4@ 51PMA"XPAM[u+zA ^(P jX>`u+`>P>X V>X4><>APX>`M+(zw+`> 7 B(wU>X[u VPXAXM[u> ?4T>PV(4w ^(T <50tNPA>XU $1T )2q dVA1`>P .2:.pJ S .*:CG:Y p4zq .2:)Y y.GI !U@82=RQ"PPY NTm(+UXzX^X>P(4w $14 6X4V&4zA>4Y fH< 5q *Yy)y* ,:q*q.2:)sI OL(LY f>(>P J>PM([u ^(P 5>MAU>w(4w @>M jX>`u+`>P>X`>wPXzz>MY 5S .2:)Y)GEI '"33=4Q=J=4Y 9+M 6Pz1P@>P4XM 1`W>VAX$>P (4@ M(`W>VAX$>P O+A`>MA+4@MT>PVT+U> X4@>P >PAP+wMA>(>PUX[u>4 S>[uAM-P>[u(4w @>M <50Y QA(H .2:)Y *y)I )O4>=.UPY hXA(4A>Pt4>uT>P`>MA>(>P(4w XT Q-+44(4wMz>U@ ^"XM[u>4 6X4u>XA @>P 3>M>UUM[u+zA (4@ JX>Uu>XA @>P3>M>UUM[u+zA>PY QA`n`q .2:)C:*Y .:.I X=1=4Y a(+UXA'AM+4z1P@>P(4w>4 +4 >X4> V&4MAU>PXM[u>O'AXwV>XA XqQq @>M K .: ?`Mq . Q+A^ ) 6QA3kY 9QAS .2:*Y E*:I ,UMS=Y L`>P i>P"XPAM[u+zA>A>g6X4V&4zA> (4@ 6X4V&4zA>>P^X>U(4wM+`MX[uAY 5S .2:*Y y:\I %"PSQ=J=4Y QA>(>P>PM-+P4XM +(M?`M[uP>X`(4wM$>PU(MA>4 +UM w>">P`UX[u>P 3>"X44kY 9< .2:xY *EyI X=RR.U:Y 9>P J>PU(MAXT QA>(>PP>[uAY 9QAS .2:xY ):GY *)yI A@81RH=7D32=4RO8Y 3(A> J>PU(MA> 7 </M> J>PU(MA>Yn`5QAS .2:xC:yY )EGI IO@8Y jX>`u+`>P>X XT QAS>[uAY X4 IR=UPC(O:=R ,0PMwqsY 9>P <(4t@>MzX4+4^u1z (4@ M>X4> S>[uAM-P>[u(4wY 5>MAM[uPXzA $14 H+UUXMY l/U4 .2:yY x\y

I&WiU\PPM= A' 80+ Kn N[nRn39!Z ] .iI ZQ!N p8IP8>n ff 39!Z$ S[3o 1U;*">h&WiU\P";%/OP Y=8R=PY 9X> ?`wP>4^(4w $14 jX>`u+`>P>X (4@ >X4V1TT>4MA>(>PUX[u P>U>$+4A>P <>A'tAXw(4w +(M `>APX>`M"XPAM[u+zAUX[u>P QX[uAY l/U4 .2:2I C;=4>Q=P:=3Y 6X4V&4zA>>P^X>U(4wMt+`MX[uAY 9&MM>U@1Pz .22\I #3@8=4" QA>(>PUX[u> jX>`u+`>P>X (4@ Q(`W>VA`>^(wY )\\yI )=32Y9X> 3>"X44t (4@ L`>PM[u(v>P^X>U(4wM+`MX[uA +UM V14MAXA(X>P>4@>M h>PVT+U @>P MA>(>Pt`+P>4 O'AXwV>XAY h&4[u>4 .22.I IU32=4Y jX>`u+`>P>X `>X l+-XA+Uw>M>UUM[u+zA>4Y ?+[u>4)\\yI +PHUP:=4" ?4M[u>X4M`>">XM (4@ A+AM'[uUX[u> J>PT(A(4w XT 6PAP+wMA>(>PP>[uAY <+t@>4t<+@>4 )\\EI !"RSP=4Y 9X> 6X4V&4zA>>P^X>U(4wM+`MX[uA +UM M(`W>VAX$>M <>MA>(>P(4wMtT>PVT+UY 5P+4Vz(PA +qhq )\\2I *4W"PY 9X> 6X4V&4zA>>P^X>U(4wM+`MX[uA X4 @>P Q}MA>T+AXV@>M 6X4V1TT>4MA>(>Pw>M>A^>MY <+@>4t<+@>4 )\.\q<M\h(P*"% #4>.=:Y 9X> b(`UXV(TMt3T`0 # ;1q l3 (4@ XuP> 3>M>UUM[u+zA>P XT 6PAP+wMtMA>(>PP>[uAY 5S .2:xY E\.I !R=U3@8Q"PPY QA>(>P`>w&4MAXwA> l+-XA+U+4U+w>4Z 4>(> <50tS>[uAM-P>[u(4wY +4MA>u>4@> 3>M>A^>M'4@>P(4w>4Y 4>(> J>P"+UA(4wM>PU+MM>Y 9QAS .2:xYG*yI Y4OWY 3>"X44>P^X>U(4wM+`MX[uA (4@ hXA(4A>P4>uT>PM[u+zAY 9< .2:xY )x)xI )"4728ORRY lPXAXM[u> QA>UU(4w4+uT> ^(T <>wPXzz i3>"X44g X4 @>P 9>zX4XAX14 @>M <50 (4@@>P 5X4+4^$>P"+UA(4wY << .2:yY .y). ,^( Q[uXzzz+uPAM(4A>P4>uT>4sI &R"33=PY Q[u(U@^X4tM>4+`^(w `>X zP>T@zX4+4^X>PA>4 <>PUX4t9+PU>u>4Y 5S .2:yY yx2I K14S"2Y 9>P <>M[uU(v @>M3P1v>4 Q>4+AM @>M <50 $1T )yqEq.2:xY 3T`0S .2:yY E)Y :EI IO@8? jX>`u+`>P>X XTQA>(>PP>[uAY X4 IR=UPC(O:=R ,0PMwqsY 9>P <(4@>MzX4+4^u1z (4@ M>X4> S>[uAM-P>[u(4wY5Q $14 H+UUXMY .2:yY x.\I I413=Y L`>P S>[uAMw>z&uUY S>[uAMz1PA`XU@(4w (4@ SX[uA>PP>[uAXT QA>(>PP>[uAY << .2:yY .\GGI G=UP:Z42P=4Y f>w+AX$> 6X4V&4zA> +(M jX>`u+`>P>X 4+[u`XMu>PXw>P S>[uAM-P>[u(4w (4@ 4X[uAMA>(>P`+P> 6X4V&4zA> 4+[u @>T <>M[uU(v 3PQ xC:)7 H+M u+A MX[u w>'4@>PAkY 9QAS .2:yY .*.I G12HY S>[uAM'4@>P(4w>4 +(zwP(4@ @>M <50t<>M[uU(MM>M $1T )yqEq.2:x 7 3PQ xC:)Y p4zq .2:yY )yI C"MU32Y B(T O+A`>MA+4@MT>PVT+U@>P 3>"X44+`MX[uA w>T'v K .y ?`Mq ) 6QA3Y p4zq .2:yY x*2 zzqI C"13Y L`>PU>w(4w>4 ^(T<>M[uU(v @>M 3P1v>4 Q>4+AM $1T )yqEq.2:xY 9QAB .2:yY xy)I BO3=Y 6X4V&4zA>>P^X>U(4wMt+`MX[uA 7 QA>(>P`>APX>`M"XPAM[u+zAUX[u> L`>PU>w(4w ^( @>4 Ou>M>4 @>M <(4@>MzX4+4^u1zMYQA`n`q .2:yC:EY .GGI A@8=RR=PW=4:=4Y 9>P <50t<>M[uU(v $1T )yqEq.2:xY 3PQ xC:) 751Uw>4 (4@ 51Uw>P(4w>4Y 9QAS .2:yY .E*I A@8PZ>2=4Y J>PM[u'PzA> ?4z1P@>P(4w>4 X4 @>P<50tS>[uAM-P>[u(4w z&P @>4 ?(MM[uU(v >X4>P jX>`u+`>P>XkY QA`wq .2:yY GEI A@818Q"PPYjX>`u+`>P>X +(M @>P QX[uA @>P 4>(>MA>4 <50tS>[uAM-P>[u(4wY QAj>~qY *q)q)G ,.2:ysIA@81RH=7D32=4RO8Y 9X> a(+UXzXV+AX14 @>P 6X4V&4zA> >X4>P $>PT/w>4M$>P"+UA>4@>4 b>PtM14>4w>M>UUM[u+zAY 9QAB .2:yY *.yI A@81RH=7D32=4RO8Y 3>T>X4M[u+zAUX[u> 6X4V(4zAMt>P^X>U(4w 1@>P jX>`u+`>P>XY 5S .2:yY .2GI A2"8RY jX>`u+`>P>XY l1MA>4TX>A>Y H>P`(4wMtV1MA>4V+--(4wY lcQ9p .2:yY y:\2I ,=48"42Y p4$>MAXAX14MP>[u4(4w ^(P 5>MAMA>UU(4w @>PjX>`u+`>P>XY 9< .2:yY )y:GI OL(LY J1PU'(zXwV>XA (4@ jX>`u+`>P>XI lcQ9p .2:xY yG\GIOL(LY jX>`u+`>P>X (4@ 3>"X44>P^X>U(4wY 5S .2:yY x2:I 'O=4P=4Y 3>"X44>P^X>U(4wMt+`MX[uA AP1A^ U+4wW'uPXw>P J>PU(MA>Y << .2:yY 2\:I Y0P28=4Y f1PT+U>P 3>">P`>`>APX>` +UMjX>`u+`>P>X`>APX>`kY 5S .2:EY *G:I Y0P28=4Y jX>`u+`>P>X XT 6X4V1TT>4MA>(>PP>[uAYQAQ>Tq .2:EY E\I X122=4Y 9X> >X4V1TT>4MA>(>PP>[uAUX[u> <>u+4@U(4w @>P jX>`u+`>P>XYfQAq .2:EY jX>`u+`>P>X 9+PMAq . ,.yq.q.2:EsI BU33=Y f1AX^ ^(T QA+4@ @>P 3>M(4@u>XA @>M3>"X44MAP>`>4MY << .2:EY .E.yI BN>>=4Y 9X> <>(PA>XU(4wM>X4u>XA `>X @>P 5>MAMA>UU(4w @>P

g N J1P ?4Tq *xy 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

Page 173: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

6X4V&4zA>>P^X>U(4wM+`MX[uA TXAA>UM iO1A+U>Pz1UwgY 9< .2:EY ))x.I AN;;UP:Y 3>"X44>P^X>tU(4wM+`MX[uAY fH< .2:E 5+[u *Y E)yGI !U3@8=4Y B(P bP1`U>T+AXV @>M <>wPXzzM ijX>`u+`>tP>XgY 9< .2:GY .G.*I I"PHR=4Y f>(>P> S>[uAM-P>[u(4w ^(P <>MA>(>P(4w @>P j+4@t (4@51PMA"XPAM[u+zAY 5S .2:GY GGI BU33=Y B(P bP1`U>T+AXV @>P 3>"X44>P^X>U(4wM+`MX[uAY <<.2:GY .yGxI AM=U@8Y jX>`u+`>P>X XT QA>(>PP>[uAY fH< .2:G 5+[u *Y E*22I 'OR;;7%U=M=P7W4O@SY Q+TT>U4Y Q+TTU(4w (4@ QA>(>P4Y 9QAS .2:GY GI Y0P28=4Y ?(M&`(4w >X4>PO'AXwV>XA +(M ->PM/4UX[u>4 3P&4@>4Y QA<-q .2::Y )..I Y0P28=4Y 3>">P`>`>APX>` 1@>PjX>`u+`>P>XkY QAH+q .2::q .E*I ,8=U3=PY 9X> 3>"X44>P^X>U(4wM+`MX[uA +UM <>MA>(>P(4wMtT>PVT+U (4A>P4>uT>PXM[u>4 0+4@>U4MY QA(H .2::Y *2I %4O3>HORY 3P>4^>4 @>P MA>(>PUX[uP>U>$+4A>4 O'AXwV>XA XT 6X4V1TT>4t (4@ NTM+A^MA>(>PP>[uAY 9QAB .2:2Y y*)I K"SOWCXN4Q"PPY 6X4V&4zA>>P^X>U(4wM+`MX[uA 1@>P jX>`u+`>P>X XT S+uT>4 @>P 6X4V&4zA> +(MJ>PTX>A(4w (4@ J>P-+[uA(4wY 5S .2:2Y EEyI A@814Q"PPY jX>`u+`>P>X XT QA>(>PP>[uAYQA>(QA(@q .2:2Y *2I K"SOWCXN4Q"PPY B(P 6X4V&4zA>>P^X>U(4wM+`MX[uA `>X w>T>X4M+T>P"XPAM[u+zAUX[u>P <>A'AXw(4wY 5S .22\Y **I C;=4>Q=P:=3Y 9X> MA>(>PP>[uAUX[u> O1A+U->PX1@>+UM ;u+P+VA>PXMAXV(T @>P 6X4V&4zA>>P^X>U(4wM+`MX[uAY QA(H .22\Y )x\I G"P:Y 6X4V&4zA>>Pt^X>U(4wM+`MX[uA `>X <+(u>PP>4T1@>UU>4 TXA S&[VV+(zM+4w>`1A>4 1@>P J>PV+(zMw+P+4AX>4Y5S .22GY )\.I C=HH=4" QA>(>PUX[u> 3>MA+UA(4w>4 (4@ XuP> 3P>4^>4 `>X J>PTX>A(4w (4@J>P-+[uA(4w (4A>P 4+u>4 ?4w>u/PXw>4 ,O>XU p (4@ O>XU ppsY 9QAS .22yY .:y*I '=W=47Y4=RR=2Y jX>`u+`>P>X XT 6PAP+wMA>(>PP>[uAY 9QAS .22:Y :G*I %40=PY L`>P @>4 O1A+Utw>"X44 7 h+vMA+` @>P 3>"X44>P^X>U(4wM+`MX[uA (4@ QA/Pz+VA1P z&P @X> 3>"X44>PTXAAU(4wY5S .222Y .\2GI IO8R8""3Y 9X> b>PM14>4w>M>UUM[u+zA 1u4> 3>"X44>P^X>U(4wM+`MX[uA 7 >X4h}Au1Mk{Y 5S )\\*Y y2:I IO4PC!184Q"PPY 64A"X[VU(4w>4 (4@ B">Xz>UMzP+w>4 ^(P ijX>`tu+`>P>Xg XT 6X4V1TT>4MA>(>PP>[uAY 9QAB )\\xY *2xI AOQQ=4" 6X4V&4zA>>P^X>U(4wMt+`MX[uA 1@>P jX>`u+`>P>XkY QA>(>PQA(@q )\\yY )x.I X022=Q"PPY jX>`u+`>P>X `>X l+-XA+Utw>M>UUM[u+zA>4Y X4 IU4@88O;CIL A@8QU>2CA@8NPC(O:=R ,0PMwqsY QA>(>Pt (4@ 3>M>UUtM[u+zAMP>[uA ^"XM[u>4 N4A>P4>uT>PzP>Xu>XA (4@ 3>T>X4"1uUY 5>MAM[uPXzA z&P ?P4@A S+(t-+[uY l/U4 )\\EY x2yI I413=" L`>P jX>`u+`>P>XY X4 IU4@88O;CIL A@8QU>2CA@8NPC(O:=R,0PMwqsY QA>(>Pt (4@ 3>M>UUM[u+zAMP>[uA ^"XM[u>4 N4A>P4>uT>PzP>Xu>XA (4@ 3>T>X4"1uUY5>MAM[uPXzA z&P ?P4@A S+(-+[uY l/U4 )\\EY .x*I IU4@88O;Y Q(`W>VAX$> h>PVT+U> z&P @X>6P^X>U(4w $14 6X4V&4zA>4Y <>Xu>zA>P ^( 9QAS *2Y )\\GY ..I EN@S=4Y jX>`u+`>P>X (4@K .Ey ?dY ?dtQA< )\\:Y )x2I )U4SY jX>`u+`>P>X XT 6PAP+wMA>(>PP>[uAY << )\\2Y :E\IG=U3P=47#:=P3M=4:=4Y B(U'MMXwV>XA $14 L`>PM[u(MM-P1w41M>4 `>X J>PTX>A(4w>4Y 9QAB)\.\Y G2\I !"RSP=4Y 9X> 6X4V&4zA>>P^X>U(4wM+`MX[uA XT Q-+44(4wMz>U@ $14 91wT+AXV(4@ bP+~XMY 9QAS )\.\Y G::I V3Q=4CBU=Q=4Y 9>P ^">XwUX>@PXw> jX>`u+`>P>X`>wPXzzZ f>w+tAX$> O1A+Uw>"X44-P1w41M> (4@ z>uU>4@> 6X4V&4zA>>^X>U(4wM+`MX[uAY 5S )\..Y xyyqD"UP"i"h I&WiU\PPM= *Mi cU"'WA'"i"U% <>X 6X4V&4zA>4 +(M j+4@t (4@ 51PMA"XPAM[u+zA Mq?4Tq xx.Y `>X 6X4V&4zA>4 +(M 3>">P`>`>APX>` Mq ?4Tq xx)Y `>X 6X4V&4zA>4 +(M M>U`MA'4t@Xw>P ?P`>XA Mq ?4Tq xx*Y `>X 6X4V&4zA>4 +(M J>PTX>A(4w (4@ J>P-+[uA(4w Mq ?4Tq xxEI^(P jX>`u+`>P>X XT /MA>PP>X[uXM[u>4 6QAS>[uAZ $O4PY jX>`u+`>P>X X4 S>[uAM-P>[u(4w (4@J>P"+UA(4wM-P+~XMY cQAB .2:2Y )E.q

fn F'"i'>U&? *Mi 1U;?L;\P""i*U">M;YhA'hU&WPQcU"'WA'"i"U

9X> 6X4V&4zA>>P^X>U(4wM+`MX[uA "XP u>(A> &`>P"X>w>4@ +UM 41A">4@Xw>P <>MA+4@tA>XU @>M QA>(>PA+A`>MA+4@>M +(zw>z+MMAq jX>`u+`>P>X XMA 4+[u <50 $q )yqEq.2:x,3PQ xC:)Y <QA<Uq pp .2:xY Gy.Y GExs @>Tw>w>4&`>P >X4> <>A'AXw(4w 1@>P J>PtT/w>4M4(A^(4wY @X> 1u4> 6X4V&4zA>>P^X>U(4wM+`MX[uA +(Mw>&`A "XP@ ,Mq?4Tq *xEsq 9+M 6Pz1P@>P4XM @>P 6X4V&4zA>>P^X>U(4wM+`MX[uA >PwX`A MX[u @(P[u?(MU>w(4w @>P $14 @>4 6X4V(4zAM+PA>4 XQ$q K ) ?`Mq . fPq .7G XJTq KK .*7)x >Ptz+MMA>4 O+A`>MA'4@>I Xu4>4 UX>w>4 @>P 6X4V(4zAM>P^X>U(4w @X>4>4@> j>XMA(4wMt`>^X>u(4w>4 ^(wP(4@> ,Mq ?4Tq *xGsq 5&P @X> 3>"X44>X4V&4zA> >PwX`A MX[u @+M6Pz1P@>P4XM @>P i3>"X44>P^X>U(4wM+`MX[uAg @+P&`>P uX4+(M +(M K .y ?`Mq )qE7iAMhh"P*M;Y"; @>P 6X4V&4zA>>P^X>U(4wM+`MX[uA "(P@>4 @(P[u @X> SM-Pq XTj+(z> @>P B>XA >4A"X[V>UA (4@ @(P[u <50 $q )yqEq.2:x ,3PQ xC:)Y <QA<Uq pp.2:xY Gy.s -P'^XMX>PAq 9+4+[u >PwX`A MX[u z1Uw>4@> ^">XMA(zXw> bP&z(4wZ

1 .G*

pq 6X4V&4zA>>P^X>U(4wM+`MX[uACjX>`u+`>P>X ?4Tq *xy g N

*xy

Page 174: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .Gx ^Hc=:

7 6X4V&4zA>>P^X>U(4w T>X4A @X> 6P^X>U(4w >X4>M O1A+Uw>"X44M `^"q >X4>M O1A+Ut&`>PM[u(MM>M ,Mq ?4Tq *:.sI @X>M >Pz1P@>PA >X4> B(V(4zAM-P1w41M> ,Mq?4Tq x\\sq

7 6X4V&4zA>>P^X>U(4wM+`MX[uA XMA +UM X44>P>M ,M(`W>VAX$>Ms h>PVT+U +(M '(v>P>4,1`W>VAX$>4s NTMA'4@>4 ,<>">XM+4^>X[u>4s +`^(U>XA>4 ,Mq ?4Tq x.\7x)xsY

J"&WPh\7>Y" @>P jX>`u+`>P>X `^"q z>uU>4@>4 6X4V&4zA>>P^X>U(4wM+`MX[uA XMAY@+MM 4>w+AX$> 6X4V&4zA> 4X[uA +(Mw>wUX[u>4 ">P@>4 V/44>4Y -1MXAX$> 6X4V&4zA>4X[uA ^( $>PMA>(>P4 MX4@ ,Mq ?4Tq x):sq

ffn 8"YiU\\ M;# J"&WPhYiM;#>AY";

3n 8"YiU\\ #"i cU"'WA'"i"U

9>P <>wPXzz @>P jX>`u+`>P>X XMA V>X4 w>M>A^>MA>[u4XM[u>P O>PTX4(MY M14@>P4 "(Pt@> $14 @>P SM-Pq @(P[u ?(MU>w(4w (4@ S>[uAMz1PA`XU@(4w w>"144>4 ,Mq?4Tq *xGsq ijX>`u+`>P>Xg X4 MA>(>PP>[uAUX[u>T QX44 U'MMA MX[u (TM[uP>X`>4 +UM>X4> j>XMA(4wM`>^X>u(4w ,O'AXwV>XAY 9(U@>4 1@>P N4A>PU+MM>4sY @X> ^"+P @X> '(tv>P>4 h>PVT+U> >X4>P 6X4V(4zAM+PA @>M ?`Mq . fPq .7G >Pz&UUAY @X> +`>P +(z >X4>wP/v>P> B+uU $14 n+uP>4 w>M>u>4 4X[uA ^(P 6P^X>U(4w -1MXAX$>P 6X4V&4zA> >Pt`P+[uA "XP@Y M14@>P4 +(M ->PM/4UX[u>4 ,4X[uA"XPAM[u+zAUX[u>4s 3P&4@>4 @>P j>t`>4Mz&uP(4wY (4@ @>P>4 6Pw>`4XMM> @+u>P >MAUX[u (4`>+[uAUX[u MX4@q9X>M> NTM[uP>X`(4w >4AM-PX[uA X4 XuP>T QX44Y A>XU">XM> +([u X4 XuP>T H1PAU+(A@>P SM-Pq @>M <50 ,$q )yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp .2:xY Gy.Y GEx zzqsZ

if+[u @>P 64AM[uq @>M 3P1v>4 Q>4+AM 8 XMA XT `>APX>`UX[u>4 <>P>X[u (4A>P jX>`u+`>tP>X X4 MA>(>PUX[u>T QX44> >X4> <>A'AXw(4w ^( $>PMA>u>4Y @X> 1u4> 3>"X44>P^X>U(4wMt+`MX[uA +(Mw>&`A "XP@Y 1@>P +UUwq +(Mw>@P&[VA 4X[uA @>P 6P^X>U(4w -1MXAX$>P 6X4V&4zA>@X>4AY M14@>P4 +(M ->PM/4UX[u>4 4X[uA "XPAM[u+zAUX[u>4 3P&4@>4 @>P j>`>4Mz&uP(4w `>tAPX>`>4 "XP@g ,<50 $q .yq..q.2:x 7 pJ S .*2C:.Y <QA<Uq pp .2:yY )\yY )\G `>APq S>XAtM[u(U>sq

9>P <50 z+MMA @+`>X @X> 6X4V&4zA>>P^X>U(4wM+`MX[uA +UM h>PVT+U @>M 6QAO+At`>MA+4@M +(z ,M1 M[u14 @>P 3P1v> Q>4+AsZ

i<>X @>P 6PTXAAU(4w @>M 6X4V1TT>4M z&P @X> 6X4V1TT>4MA>(>P MX4@ 4(P M1U[u> -1MXAXt$>4 1@>P 4>w+AX$>4 6X4V&4zA> +4^(M>A^>4Y @X> (4A>P @X> 6X4V(4zAM+PA>4 @>M K ) ?`Mq *fPq .7G 6QA3 z+UU>4q l>44^>X[u4>4@ z&P @X> 6X4V(4zAM+PA>4 XMAY @+v @X> Xu4>4 ^(wP(4t@>UX>w>4@>4 O'AXwV>XA>4 1@>P J>PT/w>4M4(A^(4w>4 +(z >X4> wP1v> B+uU $14 n+uP>4 w>tM>u>4Y @>P 6P^X>U(4w -1MXAX$>P 6X4V&4zA> 1@>P L`>PM[u&MM> @X>4>4q 5>uUA >M +4 @X>M>PJ1P+(MM>A^(4wY M1 z+UU>4 @X> "XPAM[u+zAUX[u>4 6Pw>`4XMM> +([u @+44 4X[uA (4A>P >X4>6X4V(4zAM+PAY ">44 MX> MX[u XuP>P ?PA 4+[u (4A>P K ) ?`Mq * ,?4TqZ W>A^A K ) ?`Mq .s6QA3 >X41P@4>4 UX>v>4q J>PU(MA>Y @X> @>T QA>(>P-zUX[uAXw>4 @(P[u >X4 M1U[u>M (4A>PV>X4> 6X4V(4zAM+PA z+UU>4@>M J>Pu+UA>4 7 +([u +UM jX>`u+`>P>X `>^>X[u4>A 7 >4AMA>u>4Y"XPV>4 MX[u >`>4M1">4Xw >MAUq +(MY "X> >A"+Xw> 3>"X44> 1@>P L`>PM[u&MM> @+P+(M @+MMA-zUq 6X4V1TT>4 >Pu/u>4g ,<50 $q )yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp .2:xY Gy.I $q.xq*q.2:y 7 pJ S :C:xY <QA<Uq pp .2:yY x)xY x)y `>APq 6PzX4@>Psq

9X> S>[uAMz1Uw> @>P fX[uAMA>(>P`+PV>XA @>P 3>"X44> `^"q -1MXAX$>4 L`>PM[u&MtM> (4@ @>P fX[uA+`^X>u`+PV>XA @>P J>PU(MA> `^"q 4>w+AX$>4 6X4V&4zA> >PwX`A MX[u+UM1 4X[uA +(M @>P Q(`M(TAX14 (4A>P >X4>4 "X> +([u XTT>P $>PMA+4@>4>4 <>wPXzz@>P jX>`u+`>P>XY M14@>P4 +(M @>T 5>uU>4 >X4>M O+A`>MA+4@MT>PVT+UMY 4'TUX[u@>P i6X4V&4zA>>P^X>U(4wM+`MX[uAg XQ@q ?`Mq . Q+A^ .q 9X>M>T @1wT+AXM[u>4 J>PtMA'4@4XM >4AM-PX[uA >MY ">44 @>P 3P1v> Q>4+A @X> 6X4V&4zA>>P^X>U(4w ^(T ?(Mtw+4wM-(4VA M>X4>P L`>PU>w(4w>4 T+[uA (4@ @+M H1PA ijX>`u+`>P>Xg >u>P `>XtU'(zXw $>P">4@>Aq

g N ?4Tq *xy7*xE 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

*xE

Page 175: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

IM'@"?PUK"i M;# 7'@"?PUK"i cU"'WA'"i"U'"YiU\\% 9>P 3P1v> Q>4+A ,<50 $q)yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp .2:xY Gy. _GEx zzq]s MA>UUA +(z @X> 3>"X44>P^X>tU(4wM+`MX[uAY +UM1 +(z >X4 M(`W>VAX$>M lPXA>PX(T +`Y @+M >P +`>P +(M 1`W>VAX$>4<>">XM+4^>X[u>4 +`U>XA>Aq9X> N4A>PM[u>X@(4w ^"XM[u>4 M1wq M(`W>VAX$>T (4@ 1`W>VAX$>T jX>`u+`>P>Xt`>wPXzz V1TTA -U+MAXM[u X4 >X4>P 51PT(UX>P(4w I413=3 ^(T ?(M@P([VZ

i9>P QA-zUq V+44 8 4X[uA +(z M>X4> l1MA>4 V1TT>4Y ">XU >P @X>M >4A">@>P M(`W>VAX$w+P 4X[uA "XUU 1@q ">XU XuT @X>M +UU>P h&u>4 ^(T OP1A^ 1`W>VAX$ 4X[uA T/wUX[u XMAg,I413=Y QA(H .2:\Y )):sq

9>P 3P1v> Q>4+A V144A> +4 @X> 9>(A(4w @>M <>wPXzzM ijX>`u+`>P>Xg X4 @>P $1tP+(Mw>w+4w>4>4 SM-Pq (4@ jXA>P+A(P +4V4&-z>4Y X4 @>P MX[u XT j+(z> @>P B>XA +UMV>44^>X[u4>4@>M lPXA>PX(T @>P jX>`u+`>P>X 7 4+[u >X4>T ^"XM[u>4^>XAUX[u>4?`MA>UU>4 +(z 1`W>VAX$> h>PVT+U> ,Mq ?4Tq *yxs 7 @X> 6X4V&4zA>>P^X>U(4wMt+`MX[uA +UM M(`W>VAX$>M ,+UU>P@X4wM +(M 1`W>VAX$>4 <>">XM+4^>X[u>4 +`^(U>XA>4@>Msh>PVT+U ,Mq ?4Tq *yys u>P+(Mw>`XU@>A u+AA>q

9>P ?(M@P([V ijX>`u+`>P>Xg "(P@> `>P>XAM XT B(M+TT>4u+4w TXA @>T -P>(vq 6QA3$>P">4@>A ,$wUq ^< /OP !=4PO.Y 9+M -P>(vXM[u> 6QA3Y :q ?(zUq .2.*Y )\) ?4Tq Ew`>APq n+w@ (4@ <X>4>4^([uAI !1U32UP:CA2412HY yq ?(zUq .2.xY G2 ?4Tq )\Y `>APq 3P(4@t`>MXA^Y TXA 0X4"q +(z dJ3QAq <@q .)Y .\.sq6P `>^>X[u4>A i>X4> O'AXwV>XAY @X> 4(P @+M 6PM[u>X4(4wM`XU@ >X4>P 6X4V(4zAM+PA ^>XwAYA+AM'[uUX[u +`>P V>X4>P 6X4V(4zAM+PA ^(^(P>[u4>4 XMAg ,d59 9&MMq $q )\q.q.2GGY QA6l6QA3 K .* fPq )G. | < Qq *GEI FZ4SR=CXURR=4Y p4zq .2:\Y **G _**:]sq =u4UX[u KOW,?3 .2:\Y .\\sZ i8 6X4V&4zA>Y @X> ^"+P 4+[u XuP>4 '(v>P>4 h>PVT+U>4 X4 >X4> @>PMX>`>4 6X4V(4zAM+PA>4 >X4w>1P@4>A ">P@>4 V/44>4Y @X> +`>P +(zwP(4@ @>P B">[Vt`>MAXTT(4w @>M 6QA3 4X[uA X4 @X> <>T>MM(4wMwP(4@U+w> 6X4V1TT>4 >X4`>^1w>4">P@>4 V/44>4qg<>X M1U[u>4 51PT(UX>P(4w>4 `UX>`> +UU>P@X4wM XT N4w>"XMM>4Y ">U[u> B">[V`>MAXTtT(4w @>M 6QA3 @X> <>wPq @+z&P UX>z>P4 M1UUA>Y @+MM @X> 6Pw>`4XMM> `>MAXTTA>P O'AXwV>XtA>4 4X[uA >X4>P 6X4V(4zAM+PA ^(^(1P@4>4 MX4@q ?`wP>4^(4wMT>PVT+U V+44 +`>P 4(P @X>BX>UPX[uA(4w @>P O'AXwV>XA M>X4 ,Mq ?4Tq y2sI M1 M[uUX>vUX[u +([u <50 $q ))q..q.2G2 7pJ S ::CGE ,<QA<Uq pp .2:\Y .y)sq ijX>`u+`>P>X XMA >X4> <>A'AXw(4wY @X> 4X[uA ?(M@P([V>X4>M "XPAM[u+zAUX[u>4Y +(z 6P^X>U(4w $14 6PAP'w>4 w>PX[uA>A>4 J>Pu+UA>4M XMAY M14@>P4+(z -PX$+A>P f>Xw(4w `>P(uAqg

9+M Q[uPXzAA(T z1UwA> ^(4'[uMA &`>P"X>w>4@ @>T M(`Wq jX>`u+`>P>X`>wPXzz (4@U>u4A> @>4 1`Wq +`Z

!=RU-Y 9QAB .2EyY *)GI F=URU@S=Y 5S .2G2Y **GI I413=Y QA(H .2:\Y )):I I413=Yn`5QAS .2:\C:.Y .Ey zzqI AN;;UP:Y n`5QAS .2:\C:.Y .:y zzqI +? G=UP:Z42P=4Y 5S .2G2Y.\y _...]I IO@8 X4 5Q $14 H+UUXMY .2:yY x.\Y `>APq K .y ?`Mq ) 45q

pT 4>(>P>4 Q[uPXzAA(T zX4@>4 MX[u +UU>P@X4wM ^(4>uT>4@ QAXTT>4Y @X> @X> j/tM(4w @>P bP1`U>Tz'UU> >u>P X4 1`W>VAX$>4 lPXA>PX>4 M([u>4Z

I413= X4 5Q S+(-+[uY )\\EY .x* ,.xGsI A==:=4 X4 A@8QU>2 FFFpq K ) S4q ))I IU4@88O;X4 IAFY K ) S4q ? .))I IU4@88O;Y <>Xu>zA>P ^( 9QAS *2Y )\\GY ..I +(Mz&uPUq !"RSP=4Y9X> 6X4V&4zA>>P^X>U(4wM+`MX[uA +UM M(`W>VAX$>M <>MA>(>P(4wMT>PVT+UY )\\2Y -+MMXTq

p4M`>M14@>P> IU4@88O; ,$wUq >A"+ <>Xu>zA>P ^( 9QAS *2Y )\\GY ..s `>^">Xz>UAY@+MM ^(P l>44^>X[u4(4w @>M QA>(>PA+A`>MA+4@>M +(z M(`W>VAX$> 6U>T>4A> +`w>tMA>UUA ">P@>4 @&Pz>q 9X> <>MA>(>P(4w V4&-z> +4 @X> 1`W>VAX$> j>XMA(4wMz'uXwV>XA+4Y z&P @X> M(`W>VAX$> 6U>T>4A> 4X[uA @>4 ?(MM[uU+w w>`>4 @&PzA>4q 9X>M> <>tAP+[uA(4w &`>PMX>uA +UU>P@X4wMY @+MM MX[u @>P 3>M>A^w>`>P +(M">XMUX[u @>M 3>M>At^>M"1PAU+(AM +(M@P&[VUq ^( >X4>P M(`W>VAX$>4 l1T-14>4A> `>V+44A u+AY @X> 4X[uA@(P[u ?(MU>w(4w &`>PM-X>UA ">P@>4 V+44 ,+? +UU>P@X4wM "X>@>P(T I413=Y 5QS+(-+[uY )\\EY .x* _.xG]Y @>P T>X4AY @>P -+PAX>UU> J>P">XM +(z >X4> 3>"X44>P^X>tU(4wM+`MX[uA @&Pz> 4X[uA $>P+UUw>T>X4>PA ">P@>4sq B(@>T V1TTA @>P M(`W>VAXt

1 .Gy

ppq <>wPXzz (4@ S>[uAMwP(4@U+w>4 ?4Tq *xE g N

Page 176: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .GE ^Hc=:

$>4 l1T-14>4A> +([u >X4> Q[u(A^z(4VAX14 z&P @X> QA>(>P-zUX[uAXw>4 ^( ,>`>4M1V3Q=4CBU=Q=4Y 5S )\..Y xyy _xy2]sq QX>u> 41[u 4'u>P ?4Tq *yyqE"iW(>P;Uh *M= K7ii"&WP>U&W"; D7iPhU;; #"h 8"YiU\\h kcU"'WA'"i"Uj% p4tu+UA (4@ <>@>(A(4w @>M <>wPXzzM ijX>`u+`>P>Xg u'4w>4 $14 @>4 P>[uAUX[u>43P(4@U+w>4 +` ,Mq ?4Tq *xGsY 4X[uA @+w>w>4 $14 @>T i$1PP>[uAUX[u>4g H1PAtMX44 ,M1 ^(AP>zz>4@ A@81RH=7D32=4RO8Y n`5QAS .2:xC:yY )EG _)G\]sq H>44 )"J7=4 ,9X> jX>`u+`>P>X XT QA>(>PP>[uAY .2:.Y )*s +UM jX>`u+`>P>X >X4> i@+(>Pu+zA>T>4M[uUX[u> O'AXwV>XA R`>^>X[u4>AeY @X> ^(T B">[V> @>P 3>MA+UA(4w @>P 5P>X^>XAY@>P 6Pu1U(4w (4@ 64AM-+44(4w +(Mw>&`A "XP@gY M1 XMA @X>M ^( >4wI @>44 >PMX[uAtUX[u @>[VA @>P <>wPXzz ijX>`u+`>P>Xg MAUX[u 4X[uA w>4+( @>4 <>P>X[u @>P @+TXA XT+UUw>T>X4>4 Q-P+[uw>`P+([u `>^>X[u4>A>4 O'AXwV>XA>4 ,Mq @+^( +([u ?4Tq *GGsq

B"+P "XP@ >X4> jX>`u+`>P>X XT +UUwq +(Mw>&`AY (T @>T QA-zUq 5P>(@> ^( `>P>XA>4 ,1u4>@+MM >P +4 3>"X44>4 >P4MAUX[u X4A>P>MMX>PA XMAsq ?`>P >X4>PM>XAM z'UUA +([u >X4> 4+[uu+UAXww>"X44`PX4w>4@> O'AXwV>XAY @X> @>P QA-zUq 4(P +(M 5P>(@>Y +(M p@>+UXMT(M 1@>P X4 >X4>P$14 XuT +UM >Pu1UM+T >T-z(4@>4>4 5P>X^>XAw>MA+UA(4wY +`>P 4X[uA ^(T B">[V> @>M3>U@>P">P`M +(M&`A ,`>X J1PUX>w>4 @>P w>M>A^UX[u>4 J1P+(MM>A^(4w>4sY (4A>P >X4> @>PMX>`>4 6X4V(4zAM+PA>4 ,^< 4+[uu+UAXw w>"X44`PX4w>4@> J>P+4MA+UA(4w $14 Q[uU1MMt`>MX[uAXw(4w>4 ^(P 9>4VT+U-zU>w>Y <50 $q .q:q.2yG 7 pJ *22Cyy NY <QA<Uq pp .2yGY*yysq ?4@>P>PM>XAM V+44 +([u >X4> 4(P "X@>P"XUUXw 7 ^< TXA S&[VMX[uA +(z @X> 5+TXUX>4tAP+@XAX14 7 >Pz1UwA> ?(zP>[uA>Pu+UA(4w >X4>M 4+[uu+UAXw $>PU(MA`PX4w>4@>4 <>APX>`M MAUq>X4> ijX>`u+`>P>Xg `XU@>4 ,wU? 53 9&MMqCl/U4 $q ):q*q.2G2 7 Jppp .:xCGE 6Y 653.2G2Y x*.Y PVPqI G=UP:Z42P=4Y 5S .2G2Y .\y _.\:]sq

9>P 3>w>4M+A^ ^(P jX>`u+`>P>X UX>wA i4X[uA >A"+ +(z >AuXM[u>TY M14@>P4 +(z P>X4"XPAM[u+zAUX[u>T 3>`X>Aq fX[uA @X> >P4MAUX[u> ?(M&`(4w >X4>M <>P(zMY M14@>P4@+M >P4MAUX[u> S>[u4>4 TXA >X4>T ?(MwU>X[u ^"XM[u>4 ?(z"+4@ (4@ 6PAP+w,6X44+uT>4 (4@ ?(Mw+`>4s (4@ >X4>T ">44 +([u `>M[u>X@>4>4 f(A^>4 ,6X4tV1TT>4s (4A>PM[u>X@>A @X> >X4V1TT>4MA>(>PP>[uAUX[u `>@>(AM+T> O'AXwV>XA$14 @>P jX>`u+`>P>Xg ,S50 $q .xq*q.2)2Y SQA<Uq .2)2Y *)2Y y.2sq9X> <>^>X[u4(4w ijX>`u+`>P>Xg >4Au'UA +([u V>X4> V&4MAU>PXM[u> 1@>P M14MAXw>V(UA(P>UU> H>PA(4wY M14@>P4 "XUU 4(P X4 l(P^z1PT `>MAXTT>4Y iX4"X>">XA >X4><>A'AXw(4w "XPAM[u+zAUX[u 4X[uA +UM M1U[u> ^(P 6X4V1TT>4Mw>"X44(4w +4>PV+44A">P@>4 V+44g ,S50 $q .Gq.\q.2x\Y SQA<Uq .2x.Y E.I $q )xqEq.2x)Y SQA<Uq .2x)Y:2\sqN4w>+[uA>A M>X4>P `>wPXzzUX[u>4 N4w>4+(XwV>XA `>u+UA>4 "XP @>P 6X4z+[uu>XA u+Ut`>P @>4 >X4w>z&uPA>4 ?(M@P([V ijX>`u+`>P>Xg `>Xq 0X>Pw>w>4 V+44 4X[uA >X4w>t"+4@A ">P@>4Y ijX>`u+`>P>Xg >Pz+MM> 4(P >X4>4 O>XU`>P>X[u @>M uX>P ^( `>u+4t@>U4@>4 bP1`U>TVP>XM>MY 4'TUX[u @X> w>4(X4 +(z ->PM/4UX[u>P f>Xw(4w`>P(u>4@>4 O'AXwV>XA>4 ,M1 +`>P *4W"PY 9X> 6X4V&4zA>>P^X>U(4wM+`MX[uA X4 @>PQ}MA>T+AXV @>M 6X4V1TT>4MA>(>Pw>M>A^>MY )\\2Y Gxsq JX>UT>uP u+4@>UA >M MX[u(T >X4>4 w(A >X4w>z&uPA>4 5+[uA>PTX4(MY @>P MX[u ^(P l>44^>X[u4(4w +UU>P 5+UUtwP(-->4 z>uU>4@>P 6X4V&4zA>>P^X>U(4wM+`MX[uA >Xw4>Aq 9>4 <>wPXzz @>P ijX>`tu+`>P>Xg XTT>P @(P[u iz>uU>4@> 6X4V&4zA>>P^X>U(4wM+`MX[uAg ^( >PM>A^>4Y z&uPA>@>Tw>w>4&`>P ^( M-P+[uUX[u>4 Q[u"X>PXwV>XA>4Y @X> >M ^( $>PT>X@>4 wXUAq

Nn J"&WPhYiM;#>AY";

F'"i'>U&?% 9>P <50 u+A MX[u ^( S>[uA w>w>4 @>4 J1P"(Pz w>">uPAY @X> SM-Pq@>M S50 (4@ <50 ^(P M1wq jX>`u+`>P>X ,Mq ?4Tq *y*7*yys $>PMA1v> w>w>4 @X><X4@(4w @>M SX[uA>PM +4 @+M 3>M>A^ ,$wUq <50 $q .2q..q.2:y 7 Jppp S xC:*Y<QA<Uq pp .2:EY ):2 _)2)] `>APq 3P1vu+4@>UM(4A>P4>uT>4sq 9+MM @X>M 4X[uA @>P5+UU XMAY u+A +([u @+M <J>Pz3 `>MA'AXwAZ

g N ?4Tq *xE7*xG 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

*xG

Page 177: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

i9X> S>[uAM-P>[u(4w @>M <50 ^(P iMA>(>PUX[u>4 jX>`u+`>P>Xg XMA $>Pz+MM(4wMT'vXw(4`>@>4VUX[u (4@ MA>UUA X4M`>M14@>P> V>X4>4 w>w>4 ?PAq ) ?`Mq . 33 XJTq ?PAq )\?`Mq * 33 $>PMA1v>4@> P&[V"XPV>4@> MA>(>PM[u'Pz>4@> ?4+U1wX> @+PI +([u @>P L`>Ptw+4w $1T 1`W>VAX$>4 ^(T M(`W>VAX$>4 <>(PA>XU(4wMT+vMA+` `>X @>P 3>"X44>P^X>U(4wMt+`MX[uA XMA 4X[uA ^( `>+4MA+4@>4qg ,<J>Pz3 $q .:q..q.2:E 7 . <$S **\C:EY 9QABC6.2:GY ).sq p4 M-'A>P>4 64AM[u>X@(4w>4 M>A^A @+M <J>Pz3 @X> J>Pz+MM(4wMV14z1PTXA'A@>P jX>`u+`>P>XtSM-Pq $1P+(MZ <J>Pz3 $q *\q2q.22: 7 ) <$S .:.:C2.Y 9QAS .22:Y.Gx*Y .GxEq

?? 41[u 'U22U:Y 9QAS .2G)Y .ExY @>P >X4 w>">P`UX[u>M O+A`>MA+4@MT>PVT+Ui3>"X44MAP>`>4g $>PTXMMAq I413= ,QA(H .2:\Y )*xI n`5QAS .2:\C:.Y .Ey _.:x]s(4@ XuT z1Uw>4@ A@81RH=7D32=4RO8 ,n`5QAS .2:xC:yY )EG _):)]s U>u4>4 jX>`tu+`>P>X ">w>4 5>uU>4 >X4>M h>PVT+UM @>P 6X4V&4zA>>P^X>U(4wM+`MX[uA `>X L`>PtM[u(MM>X4V&4zA>4 +`q ?([u I413= ,5Q S+(-+[uY )\\EY .x* _.xG]s XMA @>P ?4MX[uAY@X> SM-Pq ^(P z>uU>4@>4 6X4V&4zA>>P^X>U(4wM+`MX[uA >4A`>uP> W>4M>XAM @>P +(Mt@P&[VUq w>P>w>UA>4 O+A`>MA'4@> @>P w>M>A^UX[u>4 3P(4@U+w>q pT 4>(>P>4 Q[uPXzAtA(T "XP@ uX4w>w>4 &`>P"X>w>4@ @+$14 +(Mw>w+4w>4Y @+MM @X> S>[uAMwP(4@U+w>XT j>XMA(4wMz'uXwV>XAM-PX4^X- ^( zX4@>4 M>X ,M1 >A"+ )U4SY << )\\2Y :E\I #3@8=4"QA>(>PUX[u> jX>`u+`>P>X (4@ Q(`W>VA`>^(w @>P 6X4V&4zA>>P^X>U(4wM+`MX[uAY )\\yY)2 zzqI G=U3P=47#:=P3M=4:=4Y 9QAB )\.\Y G2\I *4W"PY 9X> 6X4V&4zA>>P^X>U(4wMt+`MX[uAY )\.\Y .\2 zzqsq4U" J"&WPh2i"&WM;Y #"h 80+%! /=6(m:6m Fm$RKcTdH6!:>Tm6 kP 0 9%ci 0 ,m+EK2A 04MYO P 0V 9%ci I /EK, 04YU WWij#9+M 6Pz1P@>P4XM @>P 6X4V&4zA>>P^X>U(4wM+`MX[uA >PwX`A MX[u +(M @>T 3>M>A^Y(4@ ^"+P `>X 6X4V&4zA>4 +(M 3>">P`>`>APX>` M>XA .2:x +(M K .y ?`Mq ) ,^($1P+(M K . ?`Mq . 3>"QA9J .2E:sY "1 @X> 3>"X44>P^X>U(4wM+`MX[uA ,3>"X44t+`MX[uAs ^( @>4 +(M@P&[VUq >P"'u4A>4 w>M>A^UX[u>4 O+A`>MA+4@MT>PVT+U>4 w>tu/PA ,$wUq <50 $q .xq*q.2:y 7 pJ S :C:xY <QA<Uq pp .2:yY x)x _x)y] `>APq 6PzX4t@>Psq 9X> J1PM[uPXzA @>M K .y ?`Mq ) u+A +`>P X4M1">XA 4(P VU+PMA>UU>4@><>@>(A(4w ,M1 <50 $q .2q..q.2:y 7 Jppp S xC:*Y <QA<Uq pp .2:EY ):2 _)2\]Y (4A>P<>^(w4+uT> +(z <50 $q )yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp .2:xY Gy. _GEE]I Mq @+^(">XA>P (4A>4sq?`>P +([u `>X @>4 6X4V(4zAM+PA>4 iM>U`MA'4@Xw> ?P`>XAg (4@ ij+4@t (4@ 51PMAt"XPAM[u+zAg w>u/PA @X> 3>"X44>P^X>U(4wM+`MX[uA ^( @>4 w>M>A^UX[u>4 O+At`>MA+4@MT>PVT+U>4q

JwUq <50 $q )*qyq.2:y 7 pJ S :xC:)Y <QA<Uq pp .2:yY y.yY y.EY `>APq M>U`MAq ?P`>XAI $q)EqEq.2:y 7 pJ S .x2C:*Y <QA<Uq pp .2:yY yx2 ,yy\s `>APq 51PMA`>APX>`q

9X>M z1UwA (6 M>XA .2:x M[u14 +(M @>T i">44tQ+A^g X4 K .y ?`Mq )Y "1 @X> 3>t"X44>P^X>U(4wM+`MX[uA +UM w>T>X4M+T>M O+A`>MA+4@MT>PVT+U @>P `>APX>`UX[u>46X4V(4zAM+PA>4 $1P+(Mw>M>A^A "XP@Z

i6X4> M>U`MA'4@Xw> 4+[uu+UAXw> <>A'AXw(4wY @X> TXA @>P ?`MX[uAY 3>"X44 ^( >P^X>U>4Y (4tA>P41TT>4 "XP@Y 8 XMA 3>">P`>`>APX>`Y ">44 @X> <>u+4@U(4w ">@>P +UM ?(M&`(4w$14 j+4@t (4@ 51PMA"XPAM[u+zAY 41[u +UM ?(M&`(4w >X4>M zP>X>4 <>P(zMY 41[u +UM ?(Mt&`(4w >X4>P +4@>P>4 M>U`MA'4@Xw>4 ?P`>XA +4^(M>u>4 XMAqg

! 2>c D>K%mcK>6!c8md;8>: !md /=6;G6WKmmd(=m:H6T =E!i P I 9%ci 0 E>K( 0 >:c Fm$RKcQTdH6!:>Tm# N4+`u'4wXw $14 K .y ?`Mq ) 6QA3 >PwX`A MX[u @+M 6Pz1P@>P4XM >X4>P6X4V&4zA>>P^X>U(4wM+`MX[uA @(P[u ?(MU>w(4w @>P $14 @>4 6X4V(4zAM+PA>4 XQ@qK ) ?`Mq . fPq .7G ,zP&u>P ?`Mq * fPq .7Gs >Pz+MMA>4 O+A`>MA'4@> ,+(Mz&uPUq#3@8=4" QA>(>PUX[u> jX>`u+`>P>X (4@ Q(`W>VA`>^(w @>P 6X4V&4zA>>P^X>U(4wMt+`MX[uAY )\\yY .: zzqsq f+[u ?(zz+MM(4w @>M <50 w>u/PA >M ^( @>4 l>44^>X[u>4@>P 6X4V(4zAM+PA>4Y i@+v @X> Xu4>4 ^(wP(4@>UX>w>4@>4 O'AXwV>XA>4 1@>P J>PtT/w>4M4(A^(4w>4 +(z >X4> wP/v>P> B+uU $14 n+uP>4 w>M>u>4Y @>P 6P^X>U(4w -1t

1 .GG

ppq <>wPXzz (4@ S>[uAMwP(4@U+w>4 ?4Tq *xG g N

Page 178: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .G: ^Hc=:

MXAX$>P 6X4V&4zA> 1@>P L`>PM[u&MM> @X>4>4g ,<50 $q )yqEq.2:x 7 3PQ xC:)Y<QA<Uq pp .2:xY Gy. _GEE]sq 9+PX4 UX>wA @>P 3P(4@ @+z&PY @+MM 4+[u ?(zz+MM(4w@>M <50 $q .2q..q.2:y ,Jppp S xC:*Y <QA<Uq pp .2:EY ):2 _)2\]s `>X `>APX>`UX[u>46X4V&4zA>4 @>P ?(z4+uT> @>M O+A`>MA+4@MT>PVT+UM i3>"X44>P^X>U(4wMt+`MX[uAg X4 K .y ?`Mq ) 6QA3 4(P VU+PMA>UU>4@> <>@>(A(4w ^(V1TTA ,<50 $q)yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp .2:xY Gy.Y M>A^A @X> <>wPXzz> i3>"X44>P^X>tU(4wM+`MX[uAg (4@ i3>"X44+`MX[uAg wU>X[usq 9>T >4AM-PX[uA >MY ">44 @X> 4>(>P>SM-Pq @>M <50 +([u `>X L`>PM[u(MM>X4V&4zA>4 ,K ) ?`Mq . fPq x7Gs >X4> >MAtP>[uAUX[u P>U>$+4A> <>A'AXw(4w 1@>P J>PT/w>4M4(A^(4w 4(P @+44 +UM w>w>`>4+4MX>uAY ">44 @X> ?`MX[uA `>MA>uAY +(z 9+(>P w>M>u>4 4+[uu+UAXw L`>PM[u&MM>^( >P^X>U>4q

<50 $q ).qGq.2:. 7 Jppp S .yxCGEY <QA<Uq pp .2:)Y *GI $q )*q*q.2:) 7 Jppp S .*)C:\Y<QA<Uq pp .2:)Y xE*Y `>APq 6X4V&4zA> +(M l+-XA+U$>PT/w>4I $q ).q.\q.2:\ 7 Jppp S:.CG2Y <QA<Uq pp .2:.Y xy)Y `>APq 6X4V&4zA> +(M J>PTX>A(4w (4@ J>P-+[uA(4wI $q *\q2q.22G 7 pF S :\C2xY <QA<Uq pp .22:Y GG.Y `>APq 9+(>P$>PTX>A(4wMA'AXwV>XAI $q yq..q)\\)7 pF S x:C\.Y <QA<Uq pp )\\*Y ExEY `>APq @X> N4A>PM[uP>XA(4w @>P h+PVATX>A> `>X J(Jq

Q[u14 4+[u ?4MX[uA @>M bP>(MMq dJ3 ,Mq ?4Tq *y)sY @>M S50 ,Mq ?4Tq *y*s(4@ M-'A>P +([u @>M <50 ,Mq ?4Tq *yxs "+P S>[uAMwP(4@U+w> z&P @X> <>u+4@tU(4w >X4>P O'AXwV>XA +UM (4`>+[uAUX[u> jX>`u+`>P>X ,+`w>M>u>4 $14 >X4>P zXMV+UXtM[u>4 <>wPq X4 @>4 'UA>MA>4 64AM[u>X@(4w>4sY @+MM @+M QAP>`>4 4+[u 4+[uu+UAXw-1MXAX$>4 6Pw>`4XMM>4 O+A`>MA+4@MT>PVT+U @>P 6X4V(4zAM+PA>4 @>M 6QA3 XMA(4@ @X>M>M h>PVT+U `>X @>P jX>`u+`>P>X z>uUAq9>P 3P1v> Q>4+A ,$q )yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp .2:xY Gy.Ys z1Uw>PA @+M 6Ptz1P@>P4XM @>P 6X4V&4zA>>P^X>U(4wM+`MX[uA >`>4M1 "X> w>U>w>4AUX[u @>P S50 ,Mq?4Tq *y*s i+(M @>T B">[V @>M 6QA3Y hXAA>U z&P @X> /zz>4AUX[u> 0+4@ ^( `>tM[u+zz>4 (4@ @+`>X @>4 QA>(>P-zUX[uAXw>4 >4AM-P>[u>4@ M>X4>P j>XMA(4wMz'uXwV>XAu>P+4^(^X>u>4g ,VPXAq @+^( (4A>P fEKm::H6T6>R8mesq! ?H:&cc=Tm Fm$RKcW3dK%=:!H6T# H>44 z&P @X> 5P+w> @>P 6X4V&4zA>>P^X>U(4wM+`MX[uAM>XA <50 $q )yqEq.2:x ,3PQ xC:)Y <QA<Uq pp .2:xY Gy.s +(z @X> 6P^X>U(4w >X4>MO1A+Uw>"X44M `^"q >X4>M O1A+U&`>PM[u(MM>M ,XT U>A^A>4 5+UU 1u4> H>PAMA>Xw>P(4tw>4 XT J>PT/w>4M`>MA+4@Y $wUq <50 $q *.q*q.2:G 7 pF S ...C:EY ..)C:*Y<QA<Uq pp .2:GY EE: _EE2 `^"q GGxY GGE `>X@> `>APq M1wq hX>AV+(zT1@>UU]s +(z @X>3>M+TAU>`>4M@+(>P @>M <>APX>`M `^"q +(z @X> f9 @>P p4$>MAXAX14 +`w>MA>UUA"XP@Y M1 UX>wA @+PX4 >X4> ^(U'MMXw> 51PA`XU@(4w @>M w>UA>4@>4 6QAS>[uAM @(P[u@X> 3>PX[uA> ,M1 ^(AP>zz>4@ <50 $q .2q..q.2:y 7 Jppp S xC:*Y <QA<Uq pp .2:EY):2 _)2)]sY i">XU 4(P M1 >X4> ?`wP>4^(4w $14 O'AXwV>XA>4 X44>Pu+U` (4@ +(v>Ptu+U` >X4>P @>P XT 6QA3 `>^>X[u4>A>4 6X4V(4zAM+PA>4 T/wUX[u XMAg ,M1 <50 $q)yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp .2:xY Gy. _GEE]sqIP">>M;Y;AW="% 9>P <>wPXzz @>P jX>`u+`>P>X XMA ^"+P iV>X4 w>M>A^UX[u>M O+At`>MA+4@MT>PVT+Ug ,53 9&MMqCl/U4 $q ):q*q.2G2 7 Jppp .:xCGE 6Y 653 .2G2Yx*.Y PVPqY Mq @+^( +([u ?4Tq *xEsq SX[uAXw XMA +`>P @X> NTV>uP(4w @X>M>M Q+A^>MZ9X> ?`MX[uA @>P 6P^X>U(4w $14 3>"X44>4 1@>P 6X44+uT>&`>PM[u&MM>4 XMA (6>X4 @(P[u ?(MU>w(4w ^( w>"X44>4@>M O+A`>MA+4@MT>PVT+U @>M 6X4V(4zAMt`>wPXzzMq

G"P:Y QA(H .2:.Y ))* zzqI +? &4=H=RU13Y QA(H .2:.Y .). zq9X> fX[uA`>P&[VMX[uAXw(4w @>P 6Pw>`4XMM> >X4>P jX>`u+`>P>X z1UwA (6 @+P+(MY@+MM K ) ?`Mq . Q+A^ . +UM J1P+(MM>A^(4w @>P 1`W>VAX$>4 QAbzUX[uA @X> i6P^X>U(4wg$14 6X4V&4zA>4 @>P X4 KK .*7)x w>4+44A>4 ?PA z1P@>PA ,Mq ?4Tq yGsq 9>PS>[uAMwP(4@ @>P jX>`u+`>P>X XMA @+u>P (6 @+PX4 ^( M>u>4Y @+MM >M 4+[u @>T Q}MtA>T @>M 6QA3 >X4> TXA @>4 O+A`>MA'4@>4 @>M ?`Mq . fPq .7G z>MAw>U>wA> Q-u'P>@>P 6X4V&4zA>>P^X>U(4w ,6P">P`MM-u'P>s wX`A (4@ >X4> 4X[uA >MAUq P>U>$+4A> bPXt

g N ?4Tq *xG 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

Page 179: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

$+AM-u'P>Y @X> +UM 6X4V&4zA>$>P">4@(4w w>V>44^>X[u4>A "XP@ ,Mq +([u ?4Tq y2sqQA>(>P`+P> 6X44+uT>4 "X> +`^X>u`+P> ?(z">4@(4w>4 +UM <>MA+4@A>XU @>P 6X4tV&4zA> UX>w>4 4(P $1PY M1">XA @X> 6X44+uT>4 (4@ ?(z">4@(4w>4 @(P[u >X4> +(z6X4V&4zA>>P^X>U(4w w>PX[uA>A> j>XMA(4w @>M QA-zUq $>P+4U+MMA MX4@ ,X4 @X>M>T QX4t4> +([u )U4SY << )\\2Y :E\sq! 2md W=c;>:=c$Rm ?+m$; !md /EKi ,i@>T S>X[u> 6X44+uT>4 ^( $>PM[u+zz>4gsY +(z@>4 MX[u M[u14 @>P S50 +4z+4wM `>PX>z ,$q .xq*q.2)2Y SQA<Uq .2)2Y *)2 (4@ y.2I$q )xq.q.2*xY SQA<Uq .2*xY y\.sY AP'wA @X> SM-Pq ^(P jX>`u+`>P>X 4X[uAY @+ @>P 5Xt4+4^^">[V @>M 6QA3 4X[uAM z&P @X> ?(MU>w(4w M>X4>P >X4^>U4>4 f1PT>4 u>PwX`AY+`w>M>u>4 @+$14Y @+MM @+M 6QA3 +([u +4@>P> +UM 5X4+4^^">[V> $>Pz1UwA ,$wUq @+t^( KOWY ?3 .2:\Y .\*I I413=Y n`5QAS .2:\C:.Y .Ey _.GE]I A@81RH=7D32=4RO8Y5S .2:yY .2GI /OP Y=8R=PY 9X> ?`wP>4^(4w $14 jX>`u+`>P>X (4@ >MAUq P>U>$+4tA>P <>A'AXw(4w +(M `>APX>`M"XPAM[u+zAUX[u>P QX[uAY l/U4 .2:2Y :x zzqI K"SOWCXN47Q"PPY 5S .2:2Y EEy _EE:]sq! 2>c _m=cKH6TcW&R=T;m=Kcld=6(=l @>M 6QA3 P>[uAz>PAXwA (6 @X> <>u+4@U(4w >X4>PO'AXwV>XA +UM >MAUq (4`>+[uAUX[u> jX>`u+`>P>X ,>`>4M1 )U4SY << )\\2Y :E\I#3@8=4" QA>(>PUX[u> jX>`u+`>P>X (4@ Q(`W>VA`>^(w @>P 6X4V&4zA>>P^X>U(4wMt+`MX[uAY )\\yY )2 zzqI *4W"PY 9X> 6X4V&4zA>>P^X>U(4wM+`MX[uAY )\.\Y .\2 zzqI +?A@81RH=7D32=4RO8Y n`5QAS .2:xC:yY )EG _)G.]sq 9X> 6QAq M1UU @>4 "XPAM[u+zAUX[uU>XMA(4wMz'uXw>4 QA-zUq `>U+MA>4q 6X4V&4zA> MX4@ @X> 6Pw>`4XMM> $14 j>XMA(4w>4@>M QA-zUq ,1@>P M>X4>M S>[uAM$1Pw'4w>PMsq 9+M 6QA3 V4&-zA @X> QAbzUX[uA X4 K )?`Mq . Q+A^ . +4 O'AXwV>XA>4Y @X> @+^( `>MAXTTA 1@>P ">4XwMA>4M w>>Xw4>A MX4@Y4+[uu+UAXw -1MXAX$> 6Pw>`4XMM> ^( >P`PX4w>4q 6M (4A>PM[u>X@>A @+$14 ?(z">4t@(4w>4 @>M QA-zUq +(v>Pu+U` W>4>P ">P`>4@>4 O'AXwV>XA ,+(v>Pu+U` @>P 6X4V&4ztA>>P^X>U(4wsY ?(z">4@(4w>4 XT S+uT>4 @>P M1wq 6X4V1TT>4M$>P">4@(4wY @X>MAUq (4`>P&[VMX[uAXwA `U>X`>4 M1UU>4Y M1">XA XuP> <>P&[VMX[uAXw(4w 4X[uA +(M@P&[VUq^(w>U+MM>4 "XP@ "X> `>X Q? (4@ +(v>Pw>"/u4UX[u>4 <>U+MA(4w>4 ,$wUq +([u K .)(4@ K x ?`Mq ysq 6M XMA +([u +(z @>4 <>wPXzz @>P <? ^( $>P">XM>4Z H>44 @>PQA-zUq >X4> O'AXwV>XA 4+[uu+UAXw +(M&`AY 1u4> 6X44+uT>4 ^( >P^X>U>4 (4@ >P^X>U>4^( "1UU>4Y (4A>Pu'UA >P 4X[uA >X4>4 i<>APX>`g ,Mq ^(T <>wPXzz @>M <>APX>`M J1PKK x7G ?4Tq :x zzqsY @X> ?(Mw+`>4 @X>4>4 4X[uA >X4>T <>APX>` (4@ MX4@ @+u>P4X[uA `>APX>`UX[u $>P+4U+MMA ,K x ?`Mq xs (4@ 4X[uA <>APX>`M+(Mw+`>4I 64AM-P>t[u>4@>M wXUA z&P Hl ,Mq K 2 ?`Mq . Q+A^ .sq 6M V+44 4X[uA +4@>PM M>X4Y ">44 @>PQA-zUq ^"+P 6X44+uT>4 >P^X>UAY @X> ?(Mw+`>4 +`>P 4+[uu+UAXw wP/v>P MX4@ (4@ >P@X>M "XUUq 9+44 "XUU >P 4X[uA >P">P`>4Y M14@>P4 J>PT/w>4 1@>P +4@>P> 6X4V&4ztA> ^(P 9>[V(4w @>P J>PU(MA> $>P`P+([u>4q 6M "XP@ ^"+P >X4w>">4@>AY +([u zP>Xt"XUUXw $>P(PM+[uA> 4+[uu+UAXw> J>PU(MA> TX4@>PA>4 @X> "XPAM[u+zAUX[u> j>XMA(4wMtz'uXwV>XA @>M QA-zUqI +`>P @X> J>PU(MA>P^X>U(4w `>@>(A>A "XPAM[u+zAUX[uJ>P">PA(4w $14 J>PT/w>4 1@>P &`PXw>4 6X4V&4zA>4 +(M 3P&4@>4Y @X> +(v>Ptu+U` >X4>P +(z @X> QA'PV(4w @>P "XPAM[u+zAUX[u>4 j>XMA(4wMz'uXwV>XA @>M QA-zUq w>tPX[uA>A>4 O'AXwV>XA UX>w>4 ,wU? KOWY ?3 .2:\Y .\xsq N6 XMA @>Mu+U` @+$14 +(Mt^(w>u>4Y @+MM (4A>P @X> 6X4V(4zAM+PA>4 XQ@q K ) ?`Mq . 4X[uA @X> 6Pw>`4XMM>M1U[u>P j>XMA(4w>4 @>M QA-zUq z+UU>4Y @X> 7 MA+AA >X4>P QA'PV(4w M>X4>P "XPAM[u+zAUXt[u>4 j>XMA(4wMz'uXwV>XA 7 @>T J>P`P+([u $>Pz&w`+P>4 J>PT/w>4M 1@>P 6X4tV1TT>4M @X>4>4q n>@>4z+UUM @X>4A >X4> O'AXwV>XAY @X> 4+[uu+UAXw `>+`MX[uAXwA>1@>P `>"(MMA X4 l+(z w>41TT>4> 4>w+AX$> 6Pw>`4XMM> ^>XAXwAY 4X[uA >X4>P QA'PtV(4w @>P "XPAM[u+zAUX[u>4 j>XMA(4wMz'uXwV>XA @>M QA-zUq (4@ UX>wA @>Mu+U` +(v>Ptu+U` @>P 6X4V(4zAM>P^X>U(4w ,uhY $wUq Q[uPXzAA(T $1P ?4Tq *xysq

6X4MA">XU>4 zP>Xq

1 .G2

ppq <>wPXzz (4@ S>[uAMwP(4@U+w>4 ?4Tq *xG7*y\ g N

*x:7*y\

Page 180: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .:\ ^Hc=:

fffn J"&WPh2i"&WM;Yh";P/U&?>M;Y M;# J"*"2PU7; U; #"i cUP"iAPMi

I&WiU\PPM=% IO=28=4Y jX>`u+`>P>X XT 6X4V1TT>4MA>(>PP>[uAY 9QAS .2G.Y E)*I KOWY 9X>MA>(>PP>[uAUX[u> jX>`u+`>P>XY 9XMMq <1[u(T .2GGI G=UP:Z42P=4Y jX>`u+`>P>X XT 6X4V1TtT>4MA>(>PP>[uAY 5S .2G2Y .\yI KOWY 9+M S>[uAMX4MAXA(A jX>`u+`>P>X XT 6X4V1TT>4t (4@l/P->PM[u+zAMA>(>PP>[uAY ?3 .2:\Y .\\I /OP Y=8R=PY 9X> ?`wP>4^(4w $14 jX>`u+`>P>X(4@ >X4V1TT>4MA>(>PUX[u P>U>$+4A>P <>A'AXw(4w +(M `>APX>`M"XPAM[u+zAUX[u>P QX[uAY l/U4.2:2I #3@8=4Y QA>(>PUX[u> jX>`u+`>P>X (4@ Q(`W>VA`>^(wY ?+[u>4 )\\yI +PHUP:=4" ?4tM[u>X4M`>">XM (4@ A+AM'[uUX[u> J>PT(A(4w XT 6PAP+wMA>(>PP>[uAY <+@>4t<+@>4 )\\EI C=H7H=4Y Q(`W>VAX$> h>PVT+U> z&P @+M 6P^X>U>4 $14 6X4V&4zA>4 7 l1P>z>P+A ^(T S>z>P+A $14b+(U lXP[uu1zY 9QAS )\\GY <>Xu>zA>P ^( 0>zA *2I )U4SY jX>`u+`>P>X XT 6PAP+wMA>(>PP>[uAY<< )\\2Y :E\I X=1=4Q"PPY l/44>4 "XP +(z @X> L`>PM[u(MM>P^X>U(4wM+`MX[uA $>P^X[uA>4kY9QAB )\.\Y :)yI *4W"PY 9X> 6X4V&4zA>>P^X>U(4wM+`MX[uA X4 @>P Q}MA>T+AXV @>M 6X4V1TtT>4MA>(>Pw>M>A^>MY <+@>4t<+@>4 )\.\I V3Q=4CBU=Q=4" 9>P ^">XwUX>@PXw> jX>`u+`>P>Xt`>wPXzzZ f>w+AX$> O1A+Uw>"X44-P1w41M> (4@ z>uU>4@> 6X4V&4zA>>^X>U(4wM+`MX[uAY 5S )\..Yxyyq

3n F'"i'>U&?

<>wPXzz ,Mq ?4Tq *xEsY J1P+(MM>A^(4w>4 ,Mq ?4Tq *Gys (4@ S>[uAMz1Uw>4 ,Mq?4Tq x):s @>P jX>`u+`>P>X "(P@>4 $14 @>P SM-Pq @(P[u ?(MU>w(4w (4@ S>[uAMtz1PA`XU@(4w ,Mq ?4Tq *xGs >4A"X[V>UAq h+vw>`>4@>M lPXA>PX(T XMA @+`>X @X> X4K ) ?`Mq . $>P+4V>PA> 6X4V&4zA>>P^X>U(4w ,Mq ?4Tq *xGsq 9X> ?(zz+MM(4w @+P&t`>PY 1` @X> <>(PA>XU(4w MX[u 4+[u M(`W>VAX$>4 1@>P 1`W>VAX$>4 h>PVT+U>4 ^(PX[uA>4 u+`> ,Mq(qsY u+A @+`>X >`>4M1 w>M[u"+4VA "X> @X> ?4A"1PA +(z @X> 5P+w>Y"1P+(z @X> 6X4V&4zA>>P^X>U(4w w>PX[uA>A M>X4 T&MM> ,+(z 6X4V&4zA> XQ@q MA>(>PUXt[u>4 6PTXAAU(4wM$1PM[uPXzA>4 1@>P +(z M14MAXw> J1PA>XU>Y Mq(qsY z>P4>P @X> 64AtM[u>X@(4wY +(z ">U[u> 9+(>P (4@ X4 ">U[u>T NTz+4w -1MXAX$> 6X4V&4zA> >P^X>UA">P@>4 T&MM>4 ,Mq(qsq 6X4> wP(4@U>w>4@> lU'P(4w u+A >PMA <50 $q )yqEq.2:x 73PQ xC:) ,<QA<Uq pp .2:xY Gy. _GEx zzq]s w>`P+[uA ,Mq ?4Tq *yysqD"&Wh"> */Uh&W"; hM'@"?PUK"i M;# 7'@"?PUK"i 8"MiP"U>M;Y U; #"i J"&WPVh2i"&WM;Y% d` >X4> O'AXwV>XA @>M QA-zUq jX>`u+`>P>X XMAY U'MMA MX[u +(z $>PM[uX>t@>4> H>XM> -P&z>4 ,"X> +([u 53 <>PUX4 $q *qyq.2GE 7 ppp )2*CGyY 653 .2GEYy2GY PVPqY @+PU>wAsZ7 M(`W>VAX$Y @uq 4(P 4+[u @>T J1PUX>w>4 1@>P 5>uU>4 >X4>P 3>"X44t 1@>P 6X4t

4+uT>&`>PM[u(MM>P^X>U(4wM+`MX[uA @>M QA-zUq ,1u4> S&[VMX[uA +(z @X> A+AM'[utUX[u `>MA>u>4@>4 1@>P z>uU>4@>4 3>"X44+(MMX[uA>4sI

7 1`W>VAX$Y @uq 4(P 4+[u @>P z&P >X4>4 1`W>VAX$>4 <>1`+[uA>P `>MA>u>4@>4 ?(MtMX[uA +(z 3>"X44t 1@>P L`>PM[u(MM>P^X>U(4wY 4+[u @>P U+4wzPXMAXw>4 S>4A+`XUXtA'A @>P O'AXwV>XA ,1u4> S&[VMX[uA +(z @X> ?`MX[uA>4 (4@ 6P"+PA(4w>4 @>MQA-zUqsI

7 w>TXM[uAY 1`W>VAX$CM(`W>VAX$Y @uq >4A">@>P7 7 V(T(U+AX$ M1"1uU 4+[u 1`W>VAX$>4 +UM +([u 4+[u M(`W>VAX$>4 NTMA'4t

@>4Y 1@>P7 7 X4@X^X>UUY 4'TUX[u M(`W>VAX$Y +`>P (4A>P J>P">4@(4w 1`W>VAX$>P NTMA'4t

@> +UM <>">XM+4^>X[u>4Y @uq +UM1 P>[uAUX[u 4+[u @>P 3>"X44>P^X>U(4wMt>%c=$RK @>M QA-zUqY +(z @>P>4 A+AM'[uUX[u>M <>MA>u>4 1@>P 5>uU>4 +`>P wwzq>4Aw>w>4 @>4 <>u+(-A(4w>4 @>M QA-zUq 7 +(M 1`W>VAX$>4 NTMA'4@>4 w>tM[uU1MM>4 "XP@q

9X> SM-Pq >4A"X[V>UA> MX[u +(Mw>u>4@ $14 >X4>P +(z M(`W>VAX$> lPXA>PX>4 ,3>t"X44>P^X>U(4wM+`MX[uAs +`u>`>4@>4 <>AP+[uA(4w X4 @>P 'UA>P>4 S50tSM-Pq ,Mq

g N ?4Tq *y. 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

*y.

Page 181: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

?4Tq *y*s &`>P >X4 ?`MA>UU>4 +(z @X> 1`Wq 3>"X44T/wUX[uV>XA X4 @>4 M-'A>P>4S50t64AM[u>X@(4w>4 (4@ X4 @>P <50tSM-Pq ,Mq ?4Tq *y* (4@ *yxs ^( >X4>Piw>TXM[uA>4g <>(PA>XU(4w X4 @>P 64AM[uq @>M 3P1v>4 Q>4+AM @>M <50 $q )yqEq.2:x ,3PQ xC:)Y <QA<Uq pp .2:xY Gy.s (4@ @>P MX[u +4M[uUX>v>4@>4 <50tSM-Pq,Mq ?4Tq *yysq 9X>M> 4>(>P> SM-Pq MA>UUA ^"+P +(z P>X4 M(`W>VAX$> h>PVT+U> +`Yz1P@>PA @+z&P +`>P 1`Wq <>">XM+4^>X[u>4 ,<50 $q )yqEq.2:x 7 3PQ xC:)Y<QA<Uq pp .2:xY Gy.Y Mq @+^( ?4Tq x.\7x)xsI MX> u+AA> `>P>XAM $>P>X4^>UA J1PU'(z>PX4 @>P S50t (4@ <50tSM-Pq ,Mq ?4Tq *y* (4@ *yxsqD"&Wh">;#" <M\\AhhM;Y"; *M= ."/U;;'"YiU\\ U; #"i Jh2in% i3>"X44gY +(z@>4 MX[u @X> 3>"X44>P^X>U(4wM+`MX[uA `>^X>uAY V+44 +(zw>z+MMA ">P@>4Z7 +UM J>PT/w>4MT>uP(4wY @X> MX[u X4 >X4>P 4+[u MA>(>PUX[u>4 3P(4@M'A^>4 >Pt

TXAA>UA>4 <>APX>`M$>PT/w>4MT>uP(4w ^>XwA ,<50 $q ):q.\q.2G\ 7 p S G)CE2Y<QA<Uq pp .2G.Y )xGsY 1@>P

7 +UM +UUw>T>X4>P "XPAM[u+zAUX[u>P J1PA>XUY @>P +([u X4 >X4>P QA>(>P>PM-+P4XM `>tMA>u>4 V+44 ,M1 41[u <50 $q .Gq.q.2G) 7 3PQ .\CG\Y <QA<Uq pp .2G)Y G\\sq<50 $q )yqEq.2:x ,3PQ xC:)Y <QA<Uq pp .2:xY Gy. _GEE]s u+A @X> U>A^A>P> ?(ztz+MM(4w +(zw>w>`>4 (4@ $>PU+4wA >X4> <>APX>`M$>PT/w>4MT>uP(4w X4 3>MA+UA>X4>M O1A+Uw>"X44Mq

D"&Wh">;#" <M\\AhhM;Y"; L'"i #"; G=\A;Y #"i AM\ 4AM"i "i\7i#"i>U&W";1U;?L;\P""i*U">M;Y% f+[u @>P S50t (4@ <50tSM-Pq "+P >M +(MP>X[u>4@Y ">44>X4 <>APX>` ">4XwMA>4M >X4>4 `>M[u>X@>4>4 3>"X44 +`"+Pzq

S50 $q )xqEq.2x)Y SQA<Uq .2x)Y :2\I <50 $q )*q.q.2E2 7 pJ S *ECE:Y <QA<Uq pp .2E2Y*x\ T"fI $q .:q.)q.2E2 7 pJ S yGCE:Y <QA<Uq pp .2G\Y *GGq

Q>XA @>P 64AM[uq @>M 3P1v>4 Q>4+AM $q )yqEq.2:x ,3PQ xC:)Y <QA<Uq pp .2:xY Gy.sz1P@>PA @X> <50tSM-Pq @+w>w>4 >X4>4 O1A+Uw>"X44 `^"q O1A+U&`>PM[u(MM +(z @X>3>M+TAU>`>4M@+(>P @>M <>APX>`M `^"q @X> f(A^(4wM@+(>P @>P p4$>MAXAX14 ,Mq)U4SY << )\\2Y :E\ _:E)]I +([u ?4Tq *::sZ 9+M `>@>(A>AY @+MM >X4 `>M[u>X@>4>P3>"X44Y "X> >P 4+[u @>P zP&u>P>4 SM-Pq +(MP>X[u>4@ "+PY 4X[uA T>uP w>4&wAI$X>UT>uP T&MM>4 @X> >4AMA+4@>4>4 ,?4U+(ztsJ>PU(MA> @(P[u >X4>4 3>"X44 ">t4XwMA>4M w>PX4wz&wXw &`>P@>[VA ">P@>4 ,Mq ?4Tq *2ysq

Nn J"&WPh2i"&WM;Y #"h 2i"MXUh&W"; `'"iK"i/A>PM;YhY"iU&WPh

9+M -P>(vq dJ3 $>PM+wA> X4 >X4Xw>4 5'UU>4 @X> ?4>PV>44(4w $14 J>PU(MA>4 +UM4>w+AX$> 6X4V&4zA> TXA @>P <>wP&4@(4wY @X> O'AXwV>XA u+`> 4X[uA @>P 6P^X>U(4w$14 6X4V1TT>4Y M14@>P4 @>P J>Pz1Uw(4w +4@>P>P B">[V> w>@X>4A ,dJ3 $q.*q.\q.:2:Y dJ3QAq <@q GY .:y `>APq 3>MA&A (4@ S>44MA+UUsY @>P ?(Mw+`>4&`>PtM[u(MM M>X V>X4 J>PU(MA XT "XPAM[u+zAUX[u>4 QX44Y @X> 6X44+uT>4 "&P@>4 i^(Pf>`>4M+[u>Y "'uP>4@ >M u+(-AM'[uUX[u @+P+(z +4V1TTAY @X> 6X44+uT>m(>UU> M1^( w>MA+UA>4Y "X> >M @>4 ?4M-P&[u>4 (4@ f>Xw(4w>4 @>M 6Xw>4A&T>PM >4AtM-PX[uAg ,dJ3 $q .xq.)q.:2xY dJ3QAq <@q *Y .y\ `>APq n+w@Y `>X@> 64AM[u>X@(4tw>4 +([u ^XAX>PA SQA<Uq .2)EY .2yI dJ3QAq <@q .)Y .y. `>APq <X>4>4^([uAY @X>4X[uA +UM f>`>4`>APX>` @>P j(5 `>APX>`>4 "(P@>sq

On J"&WPh2i"&WM;Y #"h J"U&Wh\U;A;*W7\h

IM'@"?PUK" 8"MiP"U>M;Y U; #"i (>P"i"; J0+VJh2in% <XM >A"+ .2*x >Pz1UwA> @X><>(PA>XU(4w @(P[u @>4 S50 4+[u M(`W>VAX$>4 lPXA>PX>4Y @uq 4+[u @>4 ?`MX[uA>4@>M QA-zUq

1 .:.

pppq S>[uAM-P>[u(4wM>4A"X[VU(4w ?4Tq *y.7*y* g N

*y)

*y*

Page 182: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .:) ^Hc=:

pT 5+UU> S50 $q .:q)q.2)y ,QUwq <@q .yY )2.s u+AA> >X4 l(4MAT+U>P 4+[u U+4w>P N4A>Pt`P>[u(4w M>X4> O'AXwV>XA "X>@>P +(zw>41TT>4I M>X4> <? &`>PMAX>w>4 @X> 6X44+uT>4>Pu>`UX[uq 9>P S50 $>PM+wA> @>4 ?`^(wZ 9>P QA-zUq u+`> $14 $1P4u>P>X4 @+TXA P>[ut4>4 T&MM>4 ,(4@ 4+[u ?4MX[uA @>M S50 @+TXA w>P>[u4>AsY @+MM >P 4X[uA +(z M>X4> l1MtA>4 V1TT>4 ">P@>I M1">XA @X> ?(Mw+`>4 @X> 6X44+uT>4 &`>PMAX>w>4Y u+`> >P @X> ?(Mtw+`>4 4X[uA ,"X> K .* ?`Mq . fPq . 6QA3 .2)\ (4@ .2)) $>PU+4wA>4s i>P4MAUX[u ^(P6P^X>U(4w $14 6X44+uT>4g w>T+[uAY M14@>P4 i^(P <>zPX>@Xw(4w ->PM/4UX[u>P <>@&Pzt4XMM>gY i+(M jX>`u+`>P>Xgq

?(M @>T B">[V @>M 6QA3Y @>T S>X[u 6X44+uT>4 ^( $>PM[u+zz>4Y z1Uw>PA> S50$q .xq*q.2)2 ,SQA<Uq .2)2Y *)2sY @+MM ,M1">XA @X> 6X4V(4zAM+PA>4 >X4> <>A>XUXw(4w+T HXPAM[u+zAMU>`>4 $1P+(MM>A^A>4sY >X4> M1U[u> O'AXwV>XA +(z @X> 6P^X>U(4w >Xt4>MY ">44 +([u `>M[u>X@>4>4Y 6X44+uT>&`>PM[u(MM>M w>PX[uA>A M>X4 T&MM>q p4@>P z1Uw>4@>4 B>XA "(P@> @>P zXMV+UXM[u> B">[V @>P 6QAq 4X[uA T>uP +UM S>[uAtz>PAXw(4wMwP(4@ @>P jX>`u+`>P>XtSM-Pq `>A14A ,M1 +`>P "X>@>P <50 $q )yqEq.2:x7 3PQ xC:)Y <QA<Uq pp .2:xY Gy. _GEE]I Mq ?4Tq *xGsY M14@>P4 +(z 3>"X44MAP>`>4+UM O+A`>MA+4@MT>PVT+U @>P 6X4V(4zAM+PA>4 +`w>MA>UUAq

H>XA>P> 64AM[u>X@(4w>4 TXA M(`Wq <>(PA>XU(4wZ S50 $q )xq)q.2)EY SQA<Uq .2)EY .2xI $q:q)q.2):Y QUwq <@q )*Y *y ,`>APq ?(z">4@(4w>4 z&P @+M >Xw>4> 0+(MY @X> &`>P @>4H1u4^">[V uX4+(Mw>u>4sI $q )xqxq.2)2Y QA(H .2)2Y E)E ,H>XA>Pz&uP(4w >X4>M $>PU(MAt`PX4w>4@ w>"1P@>4>4 U+4@"q <>APX>`M X4 @>P 01zz4(4w +(z >X4> <>MM>P(4w @>P HXPAtM[u+zAMU+w> `XU@>A V>X4> jX>`u+`>P>XsI $q .2q)q.2*\Y SQA<Uq .2*\Y *\E ,?4M[u+zz(4w >X4>MU+4@"q <>APX>`M +UM l+-XA+U+4U+w> (4@ ^(P <>M[u+zz(4w $14 j>`>4MTXAA>U4sI $q 2qxq.2*\YSQA<Uq .2*\Y *Ex ,3>MA&A (4@ S>44MA+UU V>X4 3>">P`>`>APX>`Y @+ @X>M>P `>wPXzzUX[u 3>t"X44>P^X>U(4wM+`MX[uA $1P+(MM>A^Asq

`'@"?PUK" 8"MiP"U>M;Y U; #"i h2(P"i"; J0+VJh2in% Q>XA S50 $q )xq.q.2*x,SQA<Uq .2*xY y\.s "(P@> X4 @>P S50tSM-Pq X@S @>P QA+4@-(4VA $>PAP>A>4 ,?(Mt4+uT>4 Mq(qsY T+vw>`>4@ M>X wP@Mq 4(P @X> 1`W>VAX$> 3>"X44T/wUX[uV>XAY 4X[uA@X> 3>"X44>P^X>U(4wM+`MX[uA @>M QA-zUqZ

9X> S>[uAz>PAXw(4w @>P SM-Pq ^(P jX>`u+`>P>X >Pz1UwA> +([u XT S50tNPA>XU $q )xq.q.2*x,SQA<Uq .2*xY y\.s "X> zP&u>P ,Mq1qsq 9X> <>(PA>XU(4w M1UUA> W>@1[u 4(4T>uP wP@Mq 4(P4+[u 1`W>VAX$>4 h>PVT+U>4 >Pz1Uw>4q jX>`u+`>P>X M>X 4X[uA w>w>`>4Y ">44 @>P <>APX>`4+[u `>APX>`M"XPAM[u+zAUX[u>4 3P(4@M'A^>4 `>"XPAM[u+zA>A ">P@>q 6X4> M1U[u> <>"XPAtM[u+zA(4w UX>w> $1PY ">44 @X> <? MX[u XT S+uT>4 @>MM>4 uX>UA>4Y "+M @X> <>APX>`M"XPAtM[u+zAMU>uP> `>X @>T <>MAP>`>4Y @>4 <>APX>` "XPAM[u+zAUX[u ^( w>MA+UA>4Y +UM "XPAM[u+zAtUX[u $>PAP>A`+P +4M>u>q 9X>M> 5P+w> M>X XT H>M>4AUX[u>4 @(P[u Q+[u$>PMA'4@Xw> ^(`>+4A"1PA>4q 9>P M(`W>VAX$>4 6X4MA>UU(4w @>M QA-zUq V1TT> 4(P X4 3P>4^z'UU>4 <>@>(tA(4w `>XY ^< ">44 >X4 "1uUu+`>4@>P QA-zUq MX[u X4 U+4@M[u+zAUX[u M[u/4>P 3>w>4@ >X4>4VU>X4>4 `'(>PUX[u>4 <>APX>` V+(z> +(MM[uUX>vUX[uY (T @1PA M>X4>4 6Pu1U(4wM+(z>4Au+UA^( 4>uT>4I @+44 ">P@> @>P <>APX>` P>w>UT'vXw +([u `>X `>APX>`M"XPAM[u+zAUX[u +4w>tT>MM>4>P <>"XPAM[u+zA(4w 4X[uA T>uP +UM U+4@"XPAM[u+zAUX[u>P <>APX>` +4^(M-P>[u>4M>X4q 5>P4>P V/44> `>X >X4>T VU>X4>P>4 3P(4@`>MXA^ X4 @>P f'u> wP1v>P QA'@A> (4@ M>Xt4>P X4A>4MX$>4 <>"XPAM[u+zA(4w @(P[u Q14@>PV(UA(P>4 @>P &`>P"X>w>4@> B">[VY @1PA>X4> 5P>X^>XA"1u4(4w ^( (4A>Pu+UA>4Y T+vw>`>4@ M>X4q 9>P S50 u+AA> X4 @>T >4AtM[uX>@>4>4 5+UU >X4> =(v>P(4w @>M 9>(AM[u>4 j+4@"XPAM[u+zAMP+AM >P`>A>4I +(M @>P5P+w>MA>UU(4w @>M S50 M-PX[uA >X4> -1UXAXM[u T1AX$X>PA> O>4@>4^Y @>4 i?(zV+(z U'4@UXt[u>P 3P(4@MA&[V>g @(P[u iMA'@AXM[u> l+-XA+UXMA>4g (4A>P ?(M4(A^(4w @>P i+(v>Pt1P@>4AUX[u wP1v>4 f1AU+w> ^+uUP>X[u>P <+(>P4z+TXUX>4g MAUq ^( >PM[u">P>4q

9X> 1`W>VAX$> <>(PA>XU(4w "(P@> wP@Mq `>X`>u+UA>4q <>A14A 1`W>VAX$ ^< S50 $q.*q.\q.2*G ,SQA<Uq .2*GY .)*)sZ

ifX[uA @>P HXUU> @>M QA-zUq XMA >4AM[u>X@>4@Y M14@>P4 1` @>P <>APX>` 4+[u M>X4>P H>tM>4M+PA (4@ @>P ?PA M>X4>P <>"XPAM[u+zA(4w +(z @X> 9+(>P w>M>u>4 4+[uu+UAXw TXA 3>t"X44 ^( +P`>XA>4 $>PT+wqg

9X>M> 51PT>U "(P@> X4 @>P z1Uw>4@>4 B>XA u'(zXw "X>@>Pu1UAqJwUq ">XA>P ^< S50 $q .q*q.2*xY l+PA>X 6QA3 .2)y K E ?`Mq . fPq . S4q .*I $q ..qxq.2*xY QA(H fPq )2EI $q ).q..q.2*yY SQA<Uq .2*EY ).EI $q ).qGq.2*GY QA(H .2*GY y\GI $q

g N ?4Tq *y* 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

Page 183: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

))q*q.2*2Y QA(H .2*2Y *))I $q )xqEq.2x)Y SQA<Uq .2x)Y :2\ ,>M V1TTA 4X[uA +(z @>4 +4tw>`UX[u>4 1@>P A+AM'[uUX[u>4 HXUU>4 @>M QA-zUq +4sI $q )\q.q.2xxY SQA<Uq .2xxY *EEq

9X> 1`W>VAX$> <>(PA>XU(4w "(P@> X4 >X4>P S>Xu> $14 64AM[u>X@(4w>4 -1UXAXM[uT1AX$X>PAZ

S50 $q .yq*q.2*2 ,SQA<Uq .2*2Y :Eys $>PU+4wA>Y &`>P @X> $1PMA>u>4@ "X>@>Pw>w>`>4>51PT>U uX4+(MY i@+v 4X[uA 4(P @X> h+v4+uT>4 @>P <>"XPAM[u+zA(4wY M14@>P4 +([u @X>?PA @>P <>A'AXw(4w @>M <>MXA^>PM "XPVUX[u ^( >X4>T ?(MwU>X[u ^"XM[u>4 ?(z"+4@ (4@6PAP+w X4 +`M>u`+P>P B>XA z&uP>4 V/44>4qg 9X>M M>X X@S 4X[uA +4^(4>uT>4Y ">44 @>PQA-zUq 7 "X> @>P S50 @P>XT+U `>A14A 7 4X[uA f!=m 63K+m6!=Tm Amd%H6!m6Rm=K 8=K !md E$R3::me>PU+4wA u+`>Y ">XU >P 4X[uA M>U`MA TXA+P`>XA>Y M14@>P4 @>4 <>APX>` 4+[u $>Pu'UA4XMT'vXwV(P^>P B>XA "X>@>P $>P'(v>P>q 9>P S50 `>P(zA MX[u z>P4>P +(z @X> 4+[u K . QA?4-3 ^(`>+[uA>4@> J1UVM+4M[u+((4wq 9X>M>P "&P@> >M "X@>PM-P>[u>4Y ">44 @X> ^">[VM $1P&t`>Pw>u>4@>P <>"XPAM[u+zA(4w @>M <>APX>`M >4AMA+4@>4>4 J>PU(MA> ^(T ?`^(w ^(w>U+MtM>4 "&P@>4q 6`>4M1 S50 $q )xqEq.2x) ,SQA<Uq .2x)Y :2\sY "14+[u z>P4>P i+wP+P-1UXAXtM[u> 3>MX[uAM-(4VA>g XT p4A>P>MM> @>P f/6K+=$;:H6T m=6md TmcH6!m6 !mHKc$Rm6_>6!+=dKc$R>WKe ^( `>P&[VMX[uAXw>4 MX4@I +UU>P@X4wM `U>X`A @X> 51P@>P(4w `>MA>u>4Y @+MM@>P <>APX>`Y +`w>M>u>4 $14 ?4U+(zX4$>MAXAX14>4Y +(z @X> 9+(>P $1P+(MMX[uAUX[u >X4>4">4XwMA>4M `>M[u>X@>4>4 3>"X44 +`">Pz>4 T(MMq

9X> NPA>XU> MX4@ @(P[u @X> @+T+UXw>4 -1UXAXM[u>4 J>Pu'UA4XMM> `>>X4zU(MMA (4@&`>Pu1UAq.">"Y";P>U&W" Y"=Uh&WP 7'@"?PUKQhM'@"?PUK" 8"MiP"U>M;Y U; #"i Jh2in #"hJ0+%! `H8H:>K=-m cH%<m;K=-L3%<m;K=-m 5mHdKm=:H6T# Q(`W>VAX$> (4@ 1`W>VAX$> <>(PA>XU(4w">P@>4 $>PM[uX>@>4AUX[u +44'u>P4@ wU>X[uP+4wXw 4>`>4>X4+4@>P ,V(T(U+AX$Y Mq?4Tq *yxs w>4+44Aq

S50 $q .xq*q.2)2 ,SQA<Uq .2)2Y *)2 (4@ y.2sZ <>(PA>XU(4w i4+[u +UUw>T>X4>4 6Pz+utP(4wMM'A^>4g (4@ 4+[u @>P iM(`W>VAX$>4 6X4MA>UU(4w @>M bzUX[uAXw>4g ">P@>4 4>`>4t>X4+4@>P >P"'u4AI >X4M[uP'4V>4@ u>XvA >M @+44 +UU>P@X4wMY ">44 @>P QA-zUq X4 w&4MAXw>4"XPAM[u+zAUX[u>4 J>Pu'UA4XMM>4 >X4> O'AXwV>XA +(M&`>Y `>X @>P @X> 9>[V(4w @>P ?(Mtw+`>4 @(P[u @X> 6X44+uT>4 TX4@>MA>4M P>[uA zP+wUX[u M>XY ">P@> T+4 $X>Uz+[u @>4Q[uU(MM ^X>u>4 V/44>4Y i@+v @X>M> O'AXwV>XA 4X[uA >P4MAUX[u ^(P 6P^X>U(4w $14 6X44+utT>4Y M14@>P4 X4 >PMA>P jX4X> +UM jX>`u+`>P>X +(Mw>&`A "XP@gq d`W>VAX$> (4@ M(`W>VAX$><>(PA>XU(4w ">P@>4 ">XA>P w>4+44A $14 S50 $q )xqxq.2)2 ,QA(H .2)2Y E)EsZ 6M T(MMi4+[u @>P ?PA @>M <>APX>`Mg >P4MAUX[u TXA 3>"X44 w>P>[u4>A ">P@>4 V/44>4 ,"+M XT>4AM[uX>@>4>4 5+UU `>W+uA "(P@> (4@ ">Mu+U` 4X[uA >A"+ &`>Pu/uA> ?(Mw+`>4 +UM 4X[uA+`^X>u`+P `>u+4@>UA "(P@>4sI i+`>P +([ug jX>`u+`>P>XY @uq $1UU> fX[uA`>P&[VMX[uAXtw(4w @>P O'AXwV>XAY ">XU @X> i>P4MAUX[u> ?`MX[uA +(z 6P^X>U(4w $14 3>"X44g w>z>uUA u+t`>Y M[u>X@> +(MI `UX>`>4 @X> 3>"X44>P"+PA(4w>4 $>Pw>`UX[uY M1 UX>w> i>X4 5>uUM[uU+w >Xt4>M PXMV+4A>4 3>M[u'zAM $1PgI $q )\q..q.2)2 ,QA(H .2*\Y )x\sZ H>M>4AUX[u> h>PVT+U>z&P >X4> >MA-zUq O'AXwV>XA MX4@ @+M >P4MAu+zA> QAP>`>4 4+[u 6P^X>U(4w $14 6X4V1TT>4XQ >X4>M 3>"X44M `^"q 6X44+uT>&`>PM[u(MM>M (4@ @>P 1`W>VAX$> NTMA+4@Y @+MM @X>M>MQAP>`>4 "XPAM[u+zAUX[u 6Pz1Uw u+`>4 V+44I $q .yq GY .2*.Y QA(H .2*.Y 2xGq ?([u 4+[ut@>T @>P S50 TXA @>T NPAq $q )xq.q.2*x ,SQA<Uq .2*xY y\.s ^(P wP@Mq 1`W>VAX$>4 <>(PtA>XU(4w &`>Pw>w+4w>4 "+PY zP+wA> >PY ">44 >X4 <>APX>` AP1A^ <>"XPAM[u+zA(4w 4+[u @>4S>w>U4 @>P U+4@"XPAM[u+zAUX[u>4 <>APX>`M"XPAM[u+zAMU>uP> 4+[uu+UAXw J>PU(MA> T+[uAYT>uPz+[u +([u 4+[u @>P M(`W>VAX$>4 6X4MA>UU(4w @>M QA-zUqI M1 ^< S50 $q *q.\q.2*xYl+PA>X 6QA3 .2*x K .* ?`Mq . BXzzq .Y S4q .I $q 2q.\q.2*yY SQA<Uq .2*EY )\\ ,$1UUMA'4@Xw"X>@>Pw>w>`>4 l+PA>X 6QA3 .2*x K .* ?`Mq . BXzzq .Y S4q 2sI $q ).q..q.2*yY SQA<Uq.2*EY )\*I $q )Eq)q.2*EY SQA<Uq .2*EY E\.I $q )Eqyq.2*GY QA(H .2*GY x.2q S50 $q .xqGq.2*G ,QA(H .2*GY xEys ^XAX>PA "/PAUX[u @X> ?(Mz&uP(4w>4 $q .xq*q.2)2 ,SQA<Uq .2)2Y*)2Y y.2sY 1u4> @X> =4@>P(4w @>P SM-Pq @(P[u S50 $q )xq.q.2*x ^( >P"'u4>4q ?(z @X>64AM[uq $q .xq*q.2)2 MA&A^A MX[u z>P4>P S50 $q .Gq.\q.2x\ ,SQA<Uq .2x.Y E.sZ 6M V1TTA@+P+(z +4Y 1` @X> w>UA>4@ w>T+[uA>4 ?(z">4@(4w>4 ,1`W>VAX$s @>P 6X4V1TT>4M>P^X>tU(4w @X>4>4 V/44>4I i>PMA X4 ^">XA>P jX4X> V+44 +UM@+44 (N >Pu>`UX[u M>X4Y 1` MX>g,M(`W>VAX$s i@+^( `>MAXTTA MX4@Y 6X4V&4zA> ^( >P^X>U>4qg

1 .:*

pppq S>[uAM-P>[u(4wM>4A"X[VU(4w ?4Tq *y* g N

Page 184: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .:x ^Hc=:

! \%<m;K=-m `d=Kmd=m6 >:c 5m+m=c>6(m=$Rm6 WGd cH%<m;K=-m 5mHdKm=:H6T# d`"1uU ">XA>P>64AM[u>X@(4w>4 >`>4z+UUM >X4> 1`W>VAX$> <>(PA>XU(4w `>A14>4Y `>@>(A>A @X>M X4HXPVUX[uV>XA 4(PY @+MM 1`W>VAX$> NTMA'4@> (4"X@>PU>wUX[u +UM <>">XM+4^>X[u>4z&P 1@>P w>w>4 >X4> 3>"X44>P^X>U(4wM+`MX[uA @>M QA-zUq $>P">4@>A ">P@>4q 6MV1TTA @+u>P ^O ^( "X@>PM-P&[uUX[u>4 51PT(UX>P(4w>4 ,@>T QX44 4+[u >A"+i3>"X44 T(MM 1`W>VAX$ >PMAP>`A ">P@>4gsq

OP1A^ <>P(z(4w +(z @X> P>X4 1`W>VAX$> <>(PA>XU(4w @(P[u S50 $q )xq.q.2*x ,SQA<Uq.2*xY y\.Y Mq1qs `>T>PVA S50 $q .xq.\q.2*E ,SQA<Uq .2*EY ..:.sY @X> 5>MAMA>UU(4wY 1`>X4 U+4@"XPAM[u+zAUX[u>P <>APX>` 1@>P >X4 jX>`u+`>P`>APX>` w>w>`>4 M>XY M1UU> i@+@(P[u>PU>X[uA>PA ">P@>4Y @+v MX> 4+[u 1`W>VAX$>4 3>MX[uAM-(4VA>4 ^( AP>zz>4g M>Xq S50 $q))qEq.2xx ,SQA<Uq .2xxY E.*sZ 9X> O'AXwV>XA T(MM ,M(`W>VAX$s i^(P 6X4V1TT>4M>P^X>tU(4w `>MAXTTA (4@g ,1`W>VAX$s iw>>Xw4>Ag M>X4I 4+[uu+UAXw> J>PU(MA> M-P'[u>4 @+z&PY@+MM @X> O'AXwV>XA ,M(`W>VAX$s i4X[uA @+^( @X>4>4 M1UUY "XPAM[u+zAUX[u> 6Pz1Uw> ^( >P^X>tU>4gq

9>(AUX[u ^(T ?(M@P([V V1TTA @X>M X4 S50 $q yq..q.2*\ ,SQA<Uq .2*.Y .\Gs (4@$q ).q..q.2*y ,SQA<Uq .2*EY )\*sZ 9X> 6PAP+wU1MXwV>XA @>M U+4@"q <>APX>`M ">w>4b>PM14+UV1MA>4 M-PX[uA w>w>4 3>"X44>P^X>U(4wM+`MX[uAq

Zn J"&WPh2i"&WM;Y #"h 8M;#"h\U;A;*W7\h M;# #"i 0U;A;*Y"iU&WP"

Ao J"&WPh2i"&WM;Y K7i 8M;#"h\U;A;*W7\ K7= N[nRn39!Z ] .iI ZQ!NaMi K"i"U;*">P" i"U; hM'@"?PUK" 8"MiP"U>M;Y zX4@>A MX[u X4 @>P <50tSM-Pq(4@ X4 >X4Xw>4 53t64AM[u>X@(4w>4Z

<50 $q )q..q.2Ey 7 p )).CE) Q ,<QA<Uq pp .2EEY )yysZ i6X4 A}-XM[u>M h>PVT+Ug @>PjX>`u+`>P>X iUX>wA @+PX4Y @+v @X> O'AXwV>XA z1PA@+(>P4@ T+4w>U4@>M 6X4V1TT>4MMAP>t`>4 XT `>APX>`M"XPAM[u+zAUX[u>4 QX44 >PV>44>4 U'vA (4@ @X> ?`MX[uA @>P ?(M4&A^(4w >Xt4>P 6X4V1TT>4Mm(>UU> z>uUAgI 53 f&P4`q $q )2q2q.2yx ,653 .2yyY yY PVPqsY W>@1[u 4(Pz&P >X4> ?4U+(z^>XAY "'uP>4@ @+M 53 z&P @+M +(z @X> QAP>XAW+uP> z1Uw>4@> n+uP jX>`u+`>tP>X `>W+uA>Y ">XU @>P QA-zUq 4(4T>uP @X> 4+[uu+UAXw> N4P>4A+`XUXA'A @>M <>APX>`M u'AA> >PtV>44>4 T&MM>4 ,(4@ 4+[u ?4MX[uA @>M 53 1zz>4`+P +([u >PV+44A u+AA>Y 53 f&P4`q $q)2q2q.2yxY 653 .2yyY EGY PVPqsI 53 h&4MA>P $q ):q..q.2y: ,653 .2y2Y .):Y PVPqs `>APqQ>U`MA$>PU+w >X4>M <([uM &`>P 4X>@>P@>(AM[u> Q-P+[u>I >4Aw>w>4 @>P <>u+(-A(4w @>M53 "+P @>P J>PM([u 7 "X> M1 1zA `>XT Q>U`MA$>PU+w >X4>M 6PMAUX4wM 7 @1[u "1uU $14$1P4u>P>X4 1`W>VAX$ +(MMX[uAMU1MY +`>P @X> 7 ">44 +([u XPPXw> 7 3>"X44>P"+PA(4w @>MQA-zUq >4AM[u>X@>4@q

J"U; 7'@"?PUK" 8"MiP"U>M;Y UX>wA ^+uUP>X[u>4 64AM[u>X@(4w>4 @>M <50 (4@@>P 53 ^(wP(4@>Z

<50 $q EqEqyG 7 pJ *GxCyyY QASl 6QA3 K .* S4q x: | <Y :..I $q .Gq*q.2E\ 7 pJ.2*Cy: NY <QA<Uq pp .2E\Y *)x ,"X> S50 $q )xqEq.2x)sI $q .Eqyq.2E* 7 pJ )yCE\Y QASl6QA3 K .*Y S4q .*2 | 05S .2ExY .2xI $q xq*q.2G\ 7 p S .)*CE:Y <QA<Uq .2G\Y xG\I $q))q..q.2G2 7 pJ S ::CGEY <QA<Uq pp .2:\Y .y)I $q Eq*q.2:\ 7 pJ S .:)CG:Y <QA<Uq pp.2:\Y G.:I 53 f&P4`q $q ):q.\q.2y:Y 653 .2y2Y .2EY PVPqI 53 0+T`q $q )2qyq.2G) 7ppp )yCG.Y 653 .2G)Y yG:Y PVPqI 53 h&4MA>P $q ).q:q.2Gy 7 pp .y.yCG* 6Y 653 .2GEY.)EY +(zw>u1`>4I 53 9&MMq $q )yq*q.2GE 7 pp 2.CG* 6Y 653 .2GEY y2G fPq E\EY PVPqI0>MMq 53 $q ).q:q.2:\ 7 F` ..\CGyY 653 .2:\Y E\\Y PVPq `>APq H1[u>4>4@u+(Mq

."=Uh&WP 7'@"?PUK"QhM'@"?PUK" 8"MiP"U>M;Y%! `H8H:>K=-m cH%<m;K=-L3%<m;K=-m 5mHdKm=:H6T zX4@>A MX[u X4q >X4Xw>4 53t64AM[u>X@(4tw>4Z

53 QA(AAwq $q ):q)q.2y) ,9QAS .2y*Y )\Y j>XAM+A^I +(Mz&uPUX[u>P "X>@>Pw>w>`>4 QAH+q.2y)Y .*ysY PVPqY 4XTTA jX>`u+`>P>X @+44 +4Y ">44 M1"1uU 3>"X44MAP>`>4 +UM +([u3>"X44T/wUX[uV>XA z>uU>4I >`>4M1 53 l+PUMPq $q )Eq..q.2yxY 69QAB .2yyY y\Y PVPqI53 <>PUX4 $q *qyq.2GE 7 ppp )2*CGyY 653 .2GEY y2G fPq E\yY PVPq

g N ?4Tq *y*7*yx 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

*yx

Page 185: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

9Xzz>P>4^X>P>4@ 4+[u @>P ?PA @>P O'AXwV>XA f@Mq 53 $q )xq*q.2GE ,Jppp .xxCG*Y 653.2GEY x:* `>APq S>XM>W1(P4+UXMAX4Y `>MA'Aq <QA<Uq pp .2:\Y .y)sZ <>X 3>">P`> M1"X> `>Xj(5 U+MM> MX[u i`XM ^( >X4>T w>"XMM>4 3P+@ 4+[u 1`W>VAX$>4 3>MX[uAM-(4VA>4 >PTXAtA>U4gY 1` 4+[uu+UAXw> 3>"X44+(MMX[uA>4 `>MA'4@>4I M>X @+M i$14 $1P4u>P>X4 4X[uA @>P5+UUY M1 V+44 T+4 TXA >X4Xw>P QX[u>Pu>XA M+w>4Y @+v @X> $14 @>T p4u+`>P `>u+(-A>A>?`MX[uAY ^(TX4@>MA >X4>4 ?(MwU>X[u $14 ?(z"+4@ (4@ 6PAP+w ^( >PMAP>`>4Y X4 H+uPtu>XA 4X[uA ^(APXzzAY @+v $X>UT>uP +4@>P> 3P&4@> z&P @X> N4A>Pu+UA(4w @>M <>APX>`M T+vtw>`>4@ MX4@gq <>X 4X[uAM>U`MA'4@Xw>P ?P`>XA V/44> T+4 4X[uA 4+[u `>APX>`M"XPAM[u+zAUXt[u>4 3P(4@M'A^>4 (PA>XU>4q Q>U`MA'4@Xw> ?P`>XA MA>u> @>P 4X[uAM>U`MA'4@Xw>4 ?P`>XA4'u>P +UM w>">P`UX[u>4 M1"X> U(z <>APX>`>4I @+M 53 4>44A 1`W>VAX$> lPXA>PX>4Y @X> uX>P+UM <>">XM+4^>X[u>4 z&P @+M J1PUX>w>4 @>P 3>"X44>P^X>U(4wM+`MX[uA M-P'[u>4Y (T @>tP>4 6PTXAAU(4w >M iXT 64@>Pw>`4XMg w>u>q <50 $q ).q.\q.2:\ 7 Jppp S :.CG2,<QA<Uq pp .2:.Y xy)s u'UA jX>`u+`>P>X `>X @>4 6X4V&4zA>4 +(M J(J z&P M>UA>4q

! \%<m;K=-m `d=Kmd=m6 >:c 5m+m=c>6(m=$Rm6 WGd cH%<m;K=-m 5mHdKm=:H6Ti 9X>M> ?(zz+MM(4wzX4@>A MX[u X4 >X4Xw>4 +UA>4 <50t64AM[u>X@(4w>4 +4w>@>(A>A (4@ "(P@> @(P[u@X> 53tSM-Pq ">XA>P>4A"X[V>UAq 9>(AUX[u M[uUX>vUX[u <50 $q ).q.\q.2:\ 7 Jppp S:.CG2 ,<QA<Uq pp .2:.Y xy)sZ pMA @X> O'AXwV>XA @>M QA-zUq 1`W>VAX$ ^(P 4+[uu+UAXw>46P^X>U(4w $14 6X4V&4zA>4 4X[uA w>>Xw4>AY M1 T(MM ">XA>P w>-P&zA ">P@>4Y i1`@X>M> 1`W>VAX$> 5>MAMA>UU(4w @>4 S&[VM[uU(v +(z >X4 0+4@>U4 @>Mg QA-zUq i+(M->PM/4UX[u>4 h1AX$>4 ^(U'vAgq

80+VJh2in% $q ):qEq.2yy 7 p )yCyy N ,<QA<Uq pp .2yyY )*GsZ OP1A^ +4w>`UX[u 1`W>VAX$>P<>(PA>XU(4w @>P 3>"X44+(MMX[uA>4 4+[u iH>M>4 (4@ <>"XPAM[u+zA(4wM+PAg @>M <>APX>`M,>X4>P S+@P>44`+u4s "(P@> jX>`u+`>P>X $>P4>X4AY ">XU +(M @>P u1u>4 J>PM[u(U@(4w @>MQA-zUq ?(z M>X4 3>"X44MAP>`>4 w>M[uU1MM>4 "(P@>I ">44 3>"X44> M[uUX>vUX[u 1`W>VAX$4X[uA T/wUX[u "+P>4Y u+AA> >P MX[u >`>4 w>XPPAY >M U+w @+44 >X4> w>">P`UX[u> 5>uUM->V(tU+AX14 $1PI $q )GqEq.2E: 7 pJ E2CE* ,<QA<Uq pp .2E:Y :.ysZ d` jX>`u+`>P>X $1PUX>wAY i`>t(PA>XUA MX[u 4X[uA 4+[u @>P M(`W>VAX$>4 ?(zz+MM(4w @>M QA-zUqgY +(Mw>41TT>4 X4 3P>4^tz'UU>4Y iM14@>P4 4+[u @>4 1`W>VAX$>4 J>Pu'UA4XMM>4q 6M T(vg ,+UM1 @1[u M(`W>VAX$si3>"X44 >PMAP>`A ">P@>4gI @+M `>@>(A>Y @+MM @>P p4u+`>P ,M(`W>VAX$s +(z >X4>4 ">4XwMtA>4M `>M[u>X@>4>4 L`>PM[u(MM iuX4+P`>XA>4g T&MM> ,XT ^">XA>4 S>[uAMw+4w u>XvA >M@+44 T>uP XQ >X4>P 1`W>VAX$>4 <>(PA>XU(4wY 3>"X44>P^X>U(4wM+`MX[uA (4@ <>"XPAM[u+ztA(4w 4+[u `>APX>`M"XPAM[u+zAUX[u>4 3P(4@M'A^>4 w>4&wA>4 4X[uAY @>P <>APX>` T&MM>+([u +(z 9+(>P TXA 3>"X44 +P`>XA>4 V/44>4I $q .:q*q.2GE 7 pJ S ..*CG*Y <QA<Uq pp.2GEY x:ysI $q ))q.q.2:\ 7 Jppp S .*xCG: ,<QA<Uq pp .2:\Y xxGs `>APq H1u4(4w XT >Xw>t4>4 0+(MZ 6X4 U+4wzPXMAXw>P L`>PM[u(MM @>P Hl V+44 ,1`W>VAX$s @>4 Q[uU(MM P>[uAz>PtAXw>4Y @+MM @X> ?(z">4@(4w>4 ,M(`W>VAX$s 4X[uA @(P[u @+M QAP>`>4 4+[u 6X44+uT>4$>P+4U+MMA MX4@I 'u4UX[u "X@>PM-P&[uUX[u $q )*q.q.2E2 7 pJ S *ECE:Y <QA<Uq pp .2E2Y *x\I$q .:q.)q.2E2 7 pJ S yGCE:Y <QA<Uq .2G\Y *GG ,1`W>VAX$> J>Pu'UA4XMM> 7 S>[u4>4 @>MQA-zUq TXA 3>"X44sq0.VJh2in% 53 h&4[u>4 $q .)q:q.2yy (4@ )2qGq.2yyY 69QAB .2yyY y*. (4@ y**Y PVPqI53 <>PUX4 $q *\q:q.2EE 7 J .:)CE*Y 653 .2EGY .)GY PVPqI 53 0+T`q $q ).qEq.2EG 7 ppp)2:t*\\CEyY 653 .2EGY E\EY PVPqI 53 <+qtH&PAAqCQA(AAwq $q )Gq*q.2Gx 7 J ).xCG*Y653 .2GxY *E) ,`>MA'Aq <QA<Uq .2GyY yy:sZ 9+ @X> A+AM'[uUX[u>4 "XPAM[u+zAUX[u>4 J1PtMA>UU(4w>4 (4@ ?`MX[uA>4 >X4>P b>PM14 X@S MX[u V+(T z>MAMA>UU>4 U+MM>4Y T(MM +(z @X>J>PV>uPM+(zz+MM(4w 1@>P +UUw>T>X4> 6Pz+uP(4wMM'A^> +`w>MA>UUA ">P@>4I 53 9&MMq $q.*q..q.2Gx ,J .):CE2 6Y 653 .2GyY .2xY PVPqsZ 9>P QA-zUq T(MM `>X 1`W>VAX$>P <>AP+[utA(4w TXA >X4>T ">4XwMA>4M `>M[u>X@>4>4 f(A^>4 P>[u4>4q9>(AUX[u 53 h&4[u>4 $q ).qyq.2y* ,69QAB .2y*Y y*xsZ i6M T&MM>4 @X> NTMA'4@>Y @X>^(P ?44+uT> z&uP>4Y @+v @>T <>APX>`MX4u+`>P +4 >X4>P 3>"X44>P^X>U(4w 4X[uAM w>U>tw>4 XMAY w+4^ ^">Xz>UMzP>X +(z @+M 5>uU>4 @>P 3>"X44+`MX[uA uX4">XM>4gI 53 SuU@qtbzq$q *.q*q.2GG ,ppp .*yCGxY 653 .2GGY *y:Y PVPqsZ 9+ i@X> "XPAM[u+zAUX[u>4 J1PMA>UU(4w>4(4@ ?`MX[uA>4 @>M QA-zUq T>XMA 4(P M[u">P 4+[u-P&z`+P MX4@gY MX4@ MX> iXT B">Xz>U +(M@>4 1`W>VAX$>4 3>M+TA(TMA'4@>4 @>M 6X4^>Uz+UUM ^( >PM[uUX>v>4gI 53 <>PUX4 $q .xqEq.2GG ,653 .2G:Y G)Y PVPqsZ 9X> <>u+(-A(4w @>M QA-zUqY >P u+`> 3>"X44 >P^X>U>4 "1UU>4YT(MM i@(P[u 1`W>VAX$X>P`+P> ?4u+UAM-(4VA> w>MA&A^A ">P@>4gY 3>"X44>P^X>U(4wMt+`MX[uA T(MM @+u>P 1`W>VAX$ T/wUX[u w>">M>4 M>X4I >`>4M1 f@Mq 53 $q )Eq.\q.2G: 7 pp.EyCGxY 653 .2G2Y ))EY PVPqI 53 9&MMqCl/U4 $q ):q*q.2G2 ,Jppp .:xCGE 6Y 653 .2G2Y

1 .:y

pppq S>[uAM-P>[u(4wM>4A"X[VU(4w ?4Tq *yx g N

Page 186: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .:E ^Hc=:

x*.Y PVPqsZ pMA >X4> 4X[uAM>U`MA'4@Xw> O'AXwV>XA M1 +4w>U>wAY @+MM MX> 1`W>VAX$ 4X[uA 4+[utu+UAXw >X4>4 6X44+uT>&`>PM[u(MM >P`PX4w>4 V+44Y @+44 M-PX[uA @X>M w>w>4 @X> ?`MX[uA@>M QA-zUqY >X4>4 L`>PM[u(MM ^( >P^X>U>4I 53 0+T`q $q )Gq..q.2G2 ,p .*xCGGY 653.2:\Y .::Y 4PVPqY `>APq h1@>`1(AXm(>sI 53 9&MMq $q .Gqxq.2:\ ,pp .\\CG2 6Y 653 .2:\Yy2\Y 4PVPqsZ 6X4 4+[uu+UAXw>P L`>PM[u(MM @>P ?(Mw+`>4 &`>P @X> 6X44+uT>4 `>X l+-tJ>PTq M-PX[uA w>w>4 @X> ?`MX[uA @>P 6P^X>U(4w $14 6X4V&4zA>4 +(M l+-J>PTq (4@ z&P>X4> >MAUq (4`>+[uAUX[u> J>PT/w>4M+4U+w>q

'o J"&WPh2i"&WM;Y h"UP 80+ Kn N[nRn39!Z ] .iI ZQ!N.iM;#h(P*" #"h .i7X"; I";AP"h% <50 $q )yqEq.2:x 7 3PQ xC:) ,<QA<Uq pp.2:xY Gy. _GEx zzq]s V4&-zA> "+P +4 @X> SM-Pq @>M S50 (4@ <50 +4Y X4M`>Mq M1t">XA 1`W>VAX$> h>PVT+U> +UM <>">XM+4^>X[u>4 z&P @X> M(`W>VAX$> <>(PA>XU(4w u>tP+4w>^1w>4 "(P@>4 ,X4 @>P SM-Pq @>M S50 Mq ?4Tq *y*Y X4 @>P SM-Pq @>M <50 Mq?4Tq *yxsY `P+[uA> +`>P XT L`PXw>4 ^( ^+uUP>X[u>4 5P+w>4 @>P jX>`u+`>P>X wP/tv>P> lU+Pu>XAq 9X> 3P(4@M'A^> @>M 3P1v>4 Q>4+AM (4@ @>P 4+[uz1Uw>4@>4 SM-PqU+MM>4 MX[u Au>M>4+PAXw "X> z1UwA ^(M+TT>4z+MM>4Z7 l>44^>X[u4>4@ z&P @X> jX>`u+`>P>X XMA @X> z>uU>4@> 6X4V&4zA>>P^X>U(4wMt

+`MX[uA @>M QA-zUqY @>P MX[u MA+AA@>MM>4 $14 ->PM/4UX[u>4 ,4X[uA "XPAM[u+zAUXt[u>4s h1AX$>4 U>XA>4 U'MMA ,Mq ?4Tq *GE zqsI

7 6X4V&4zA>>P^X>U(4wM+`MX[uA XMA @X> ?`MX[uAY >X4>4 O1A+Uw>"X44 `^"q O1A+Ut&`>PM[u(MM XT MA>(>PP>[uAUX[u>4 QX44 ^( >P^X>U>4 ,Mq ?4Tq *:.sI

7 @X> ?`MX[uAY QA>(>PTX4@>P(4w>4 @(P[u QA>(>P$1PA>XU> ^( >P^X>U>4Y P>X[uA 4X[uA+(M ,Mq ?4Tq *:)sI

7 @X> ?`MX[uAY >X4>4 O1A+Uw>"X44 `^"q t&`>PM[u(MM ^( >P^X>U>4Y T(MM +UM X44>P>Mh>PVT+U +(M '(v>P>4Y 1`W>VAX$>4 <>">XM+4^>X[u>4 +`w>U>XA>A ">P@>4 ,Mq?4Tq x.\ zzqsI

7 @X>M >Pz1P@>PA >X4> X4 @X> B(V(4zA w>PX[uA>A> (4@ U+4wzPXMAXw> <>(PA>XU(4w ,Mq?4Tq x\\s z&P @>4 W>">XUXw>4 JB ,Mq ?4Tq x\)sY "1z&P @X> J>Pu'UA4XMM> >X4>M`>P>XAM +`w>U+(z>4>4 B>XAP+(TM "X[uAXw> ?4u+UAM-(4VA> `X>A>4 V/44>4 ,Mq?4Tq x\xsq

07>Y"i"&WPh2i"&WM;Y% 9X> 3P(4@M'A^> @>M <>M[uU(MM>M @>M 3P1v>4 Q>4+AM u+t`>4 MX[u TXAAU>P">XU> ^( >X4>P MASM-Pq $>Pz>MAXwAq 9X>M> "(P@> z&P O>XU+M->VA>">XA>P -P'^XMX>PA (4@ V14VP>AXMX>PAq 3U>X[u"1uU `U>X`A @>P <>M[uUq 4+[u "X> $1PT+vw>`>4@q 9X> SM-Pq XT 6X4^>U4>4 XMA @>4 4+[uz1Uw>4@>4 ?4T>PV(4w>4 ^(6X4^>UzP+w>4 ^( >4A4>uT>4q ?4 @X>M>P QA>UU> M1UU>4 $1P +UU>T "X[uAXw> (4@ X4@>P jXA>P+A(P P>^X-X>PA> 64AM[u>X@(4w>4 @>P U>A^A>4 n+uP> +(zw>z&uPA ">P@>4 ,'UtA>P> 64AM[u>X@(4w>4 Mq XT >U>VAP14XM[u>4 00St?P[uX$ (4A>P """q>PAP+wMA>(>PtP>[uAq@>CuuP%+P[uX$quATsZ<50 $q )yqEq.22E 7 Jppp S ):C2xY <QA<Uq pp .22GY )\) ,b>PM14>4w>M>UUM[u+zAsI $q*\q2q.22G 7 pF S :\C2xY <QA<Uq pp .22:Y GG. ,6Xw>4A(TM"1u4(4wsI $q ))qxq.22:7 Fp S .\C2GY <QA<Uq pp .22:Y EE* ,S>[uAM+4"+UAsI $q Gq..q)\\. 7 p S .xC\.Y<QA<Uq pp )\\)Y :E. ,bz>P@>A(P4X>PsI $q .yqyq)\\) 7 F S *C22Y <QA<Uq pp )\\)Y:\2 ,L`>Pw+4w ^(P jX>`u+`>P>XsI $q 2qGq)\\) 7 pF S yGC\\Y <QA<Uq pp )\\*Y E2y,^>XAUX[u `>zPXMA>A> J>PTX>A(4wMA'AXwV>XAsI $q *.qGq)\\) 7 F S x:C22Y <QA<Uq pp)\\*Y ):) ,<>APX>`M&`>PAP+w(4wsI $q ):q..q)\\) 7 Fp < .)t.xC\\Y fnH )\\*Y)xG2 ,il&TT>P-P+~XMgsI $q ).qGq)\\x 7 F S **C\*Y <QA<Uq pp )\\xY .\E* ,<11AMtu+4@>UsY $q Eq.\q)\\x 7 pF S *\C\*Y <QA<Uq pp )\\yY *:E ,+(z"'4@Xw>M hX>At1`W>VAsI $q )Eq.\q)\\x 7 pF S yGC\)Y <QA<Uq pp )\\yY *:: ,5>PX>4"1u4(4wsI $q.Gq..q)\\x 7 F S E)C\.Y <QA<Uq pp )\\yY **E ,$>PU(MA`PX4w>4@>M 3>M[u'zAMV14t^>-AsI $q .xq.)q)\\x 7 Fp S EC\)Y <QA<Uq pp )\\yY *2) ,S>[uAM+4"+UA TXA W+uP>tU+4w>4 J>PU(MA>4sI $q .2qxq)\\y 7 pF S .yC\xY <QA<Uq pp )\\yY Gyx ,5P>T@zX4+4t

g N ?4Tq *yx7*yy 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

*yy

Page 187: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

^X>P(4w TXA j>`>4M$>PMX[u>P(4w>4sI $q .2qxq)\\y 7 pF S .\C\xY <QA<Uq pp )\\yYE2) ,uXMA1PXM[u> h&uU>sI $q )\qEq)\\E 7 F S *C\EY <QA<Uq pp )\\EY :G\ ,S>4A>4t$>PMX[u>P(4wsI $q )xq:q)\\E 7 pF S .yC\EY <QA<Uq pp )\\GY )yE ,5>PX>4"1u4(4wTXA V(P^>P J>PTX>A(4wM@+(>PsI $q .\qyq)\\G 7 pF S GC\GY <QA<Uq pp )\\GY :G*,5P>T@zX4+4^X>P(4w `>X J(JsI $q ..q.\q)\\G 7 pJ S .yC\yY <QA<Uq pp )\\:Y xEy,U+4@"XPAM[u+zAUX[u>P b+[uA`>APX>`sI $q ):q..q)\\G 7 pF S 2C\EY <QA<Uq pp )\\:Yy.y ,J>P-+[uA(4w (4`>`+(A>4 3P(4@`>MXA^>MsI $q )*qyq)\\G 7 F S **C\xY<QA<Uq pp )\\GY :Gx ,<([u$>PU+wsI $q xq2q)\\: 7 pF S .C\GY <QA<Uq pp )\\2Y **y,J>Pz+uP>4MzP+w>4 `>X jX>`u+`>P>XsI $q )Gqyq)\\2 7 F S E)C\EY W(PXM ,H>X4$>PtV+(zsq

[n J"*"2PU7; U; cUP"iAPMi M;# E"i/A>PM;Y

0"W>"; "U;"i J"&WPhYiM;#>AY"% 9+M Q[uPXzAA(T u+A @>4 3P1v>4 Q>4+A ^(t4'[uMA X@S ^(MAq +4+U}MX>PA ,$wUq @+M Q[uPXzAA(T $1P ?4Tq *xysq n>@1[u wX`A >M X4W&4w>P>P B>XA +([u $>PT>uPA wP(4@U>w>4@> lPXAXVq J1P +UU>T @>P M(`W>VAX$> ?4tM+A^ @>M <50 "XP@ +UM $>Pz>uUA +4w>M>u>4q O>XU">XM> "XP@ `>P>XAM @> U>w> U+A+ `>t^">Xz>UAY @+MM >M z&P @>4 M(`W>AX$>4 ?4M+A^ >X4> QA&A^> XT 3>M>A^ w>`>q Q1 T>X4AI413= ,X4 5Q S+(-+[uY )\\EY .x* _.xG]sY +(v>Pu+U` @>M w>M[uPX>`>4>4 O+At`>MA+4@M @>M K .y ?`Mq ) 6QA3 T+4w>U> >M +4 >X4>P S>[uAMwP(4@U+w> z&P @X>jX>`u+`>P>XtS>[uAM-P>[u(4wq JX>UT>uP M>X>4 @X> -P1`U>T+AXM[u>4 5'UU> +4u+4@1`W>VAX$>P lPXA>PX>4 ^( U/M>4q ?([u IU4@88O; XMA @>P ?(zz+MM(4wY @+M J1PUX>w>4$14 6X4V&4zA>4 V/44> $1P @>T 0X4A>PwP(4@ @>P w>UA>4@>4 S>[uAMU+w> 4(P 1`tW>VAX$ `>MAXTTA ">P@>4 ,IU4@88O; X4 IAFY K ) S4q ? .))I IU4@88O;Y 9QAS)\\GY <>Xu>zA>P ^( 0>zA *2Y ..sq 9X> <>MA>(>P(4w V4&-z> 4X[uA +4 X44>P> h1AX$>+4Y M14@>P4 M>A^> U>@XwUX[u @X> 4+[u +(v>4 AP>A>4@> 6Pz&UU(4w @>M QA>(>PA+At`>MA+4@>M $1P+(M ,X4 @X>M>T QX44> 4(4T>uP +([u +(Mz&uPUq !"RSP=4Y 9X> 6X4tV&4zA>>P^X>U(4wM+`MX[uA +UM M(`W>VAX$>M <>MA>(>P(4wMT>PVT+UY )\\2sqG;=5Y>U&W?"UP "U;"i E"i7'@"?PUKU"iM;Y% ?4@>P> QAXTT>4 X4 @>P jXA>P+A(PMA>UU>4 @+M 6Pz1P@>P4XM @>P 6X4V&4zA>>P^X>U(4wM+`MX[uA +UM M(`W>VAX$>M h>PVT+U4X[uA wP(4@U>w>4@ X4 5P+w>Y ^(TX4@>MA 4X[uA @> U>w> U+A+Y MA>UU>4 +`>P @X> -P+VAXtM[u>4 Q[u"X>PXwV>XA>4 `>X @>P 6PTXAAU(4w @>P 6X4V&4zA>>P^X>U(4wM+`MX[uA u>P+(M,M1 >A"+ )U4SY << )\\2Y :E\ zzqI V3Q=4CBU=Q=4" 5S )\..Y xyy zzqsq 9X> 6PTXAAU(4wM(`W>VAX$>P ?`MX[uA>4 +4u+4@ 1`W>VAX$>P lPXA>PX>4 z&uP> ^( S>[uAM(4MX[u>Pu>XtA>4q p4 H+uPu>XA u+`> MX[u @+M h>PVT+U @>P 6X4V&4zA>>P^X>U(4wM+`MX[uA U'4wMA^( >X4>T 4+[u 1`W>VAX$>4 lPXA>PX>4 ^( `>MAXTT>4@>4 h>PVT+U >4A"X[V>UA ,A==7:=4 X4 A@8QU>2 FFFpq K ) S4q ))sq 9>Mu+U` "XP@ w>z1P@>PAY @>P 3>M>A^w>`>PM1UU> @> U>w> z>P>4@+ 7 >A"+ 4+[u @>T /MA>PP>X[uXM[u>4 h1@>UU 7 ^( >X4>P $>Pt1`W>VAX$X>PA>4 (4@ A}-XMX>P>4@>4 <>AP+[uA(4w &`>Pw>u>4 ,)U4SY << )\\2Y :E\_:E.]sq f+[u +? M1UU @X> `XMu>P $1Pw>41TT>4> B">XMA(zXwV>XA @>P jX>`u+`>P>Xt-P&z(4w (T @X> l1T-14>4A> @>P O1A+U-P1w41M> >4AU+MA>A ">P@>4q 9X>M> MA>UU>>X4 >Xw>4MA'4@Xw>M h>PVT+U @>M QA>(>PA+A`>MA+4@>M @+Pq j>@XwUX[u @X> >Xw>4AUX[u>bP&z(4w >X4>P 6X4V&4zA>>P^X>U(4wM+`MX[uA M1UU 41[u XT S+uT>4 @>P jX>`u+`>P>Xt-P&z(4w >Pu+UA>4 `U>X`>4 ,X4 @X>M>T QX44> V3Q=4CBU=Q=4" 5S )\..Y xyy _xE)]sqIP">>M;Y;AW="% 3>w>4 @X> ?(zz+MM(4wY @X> SM-Pq ^(P z>uU>4@>4 6X4V&4zA>>Pt^X>U(4wM+`MX[uACjX>`>Pu+`>P>X >4A`>uP> >X4>P S>[uAMwP(4@U+w>Y M-PX[uA `>P>XAM@>P >X4@>(AXw> 3>M>A^>M"1PAU+(A ,>`>4M1 #3@8=4Y QA>(>PUX[u> jX>`u+`>P>X (4@Q(`W>VA`>^(w @>P 6X4V&4zA>>P^X>U(4wM+`MX[uAY )\\yY .xI Mq `>P>XAM ?4Tq *xGsqB"+P "XP@ 4(P X4 K .y ?`Mq ) +(M@P&[VUq +(z @X> 3>"X44>P^X>U(4wM+`MX[uA $>Pt"X>M>4q ?UU>P@X4wM u+`>4 @X> &`PXw>4 3>"X44>X4V(4zAM+PA>4 @(P[u J>P">XM(4w

1 .:G

pppq S>[uAM-P>[u(4wM>4A"X[VU(4w ?4Tq *yy7*yE g N

*yE

Page 188: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .:: ^Hc=:

@+P+4 O>XUq pT L`PXw>4 UX>wA X4 @>P 51PT(UX>P(4w @>M i6P^X>U>4Mg X4 K ) ?`Mq .>X4 0X4">XM @+P+(zY @+MM @>T >X4> M(`W>VAX$> l1T-14>4A> X44>"1u4Aq 9X> 6X4tV&4zA>>P^X>U(4wM+`MX[uA XMA @>T <>MA>(>P(4wMA+A`>MA+4@ wP@Mq XTT+4>4A (4@ `>t@+Pz V>X4>P +(M@P&[VUX[u>4 w>M>A^UX[u>4 6P"'u4(4w ,>`>4M1 <J>Pz3 $q .:q..q.2:: 7 . <$S **\C:EY 05S .2::Y *xY *ysq ?([u w>uA @X> wP(4@U>w>4@> lPXAXV +4M(`W>VAX$>4 h>PVT+U>4 XT QAS z>uU ,>`>4M1 X=1=4Q"PPY 9QAB )\.\Y :)ysq ?4$X>U>4 QA>UU>4 XMA @X> HXUU>4M`>A'AXw(4w @>P QA>(>P-zUX[uAXw>4 z&P XuP> <>MA>(>P(4w`>+[uAUX[uq 6PMA @X> HXUU>4M`>A'AXw(4w >4AM[u>X@>A 1zA @+P&`>PY 1` >X4 J1Pw+4w"XPAM[u+zAUX[u @>P 6X4V&4zA>>P^X>U(4w 1@>P @>P 6X4V&4zA>$>P">4@(4w ^(^(1P@t4>4 XMAq ?`>P +([u XT L`PXw>4 XMA (6 >4Aw>w>4 @>P w>'(v>PA>4 lPXAXV @>T <50^( z1Uw>4q 6M XMA >X4 @>P SM-Pq $/UUXw 41PT+U>P J1Pw+4wY @+MM M(`W>VAX$> h>PVT+tU> +4u+4@ 1`W>VAX$>P <>">XM+4^>X[u>4 >PTXAA>UA ">P@>4 ,4'u>P C=HH=4Y 9QAS)\\GY <>Xu>zA>P ^( 0>zA *2sq p4 $X>U>4 <>P>X[u>4 u+A MX[u `>P>XAM >X4> @>4 6Pz1Pt@>P4XMM>4 @>P bP+~XM S>[u4(4w AP+w>4@> SM-Pq >A+`UX>PAq 9+MM +UU>P@X4wM +4w>tMX[uAM $14 M(`W>VAX$>4 h>PVT+U>4 XTT>P S>[uAM(4MX[u>Pu>XA>4 $>P`U>X`>4Y UX>wAX4 @>P f+A(P @>P Q+[u> (4@ XMA uX4^(4>uT>4q 9X> $1Pw>M[uU+w>4> O}-XMX>P(4wu'AA> XuP>PM>XAM @>4 f+[uA>XUY $>PwP/`>P4@ ^( "XPV>4 (4@ T/wUX[u>P">XM> ^( j+MtA>4 @>P QA>(>P-zUX[uAXw>4 `>MAXTTA> S>[uAM+(zz+MM(4w>4 $14 SM-Pq (4@ J>P"+UtA(4w ^( ^>T>4AX>P>4q 9>T>4AM-P>[u>4@ V1TTA @>T M(`W>VAX$>4 6U>T>4A@(P[u+(M +([u >X4> Q[u(A^z(4VAX14 ^( ,X4 @X>M>T QX44> +([u V3Q=4CBU=Q=4" 5S)\..Y xyy _xy2]sq Q[uUX>vUX[u T+w @>T J1PM[uU+wY @X> O1A+U-P1w41M> XT S+uT>4@>P bP&z(4wMz1Uw> ^( $>PM>U`MA'4@Xw>4Y @>P J1PA>XU >X4>P $>P`>MM>PA>4 @1wT+AXtM[u>4 QAPX4w>4^ X44>"1u4>4q ?UU>P@X4wM `PX4wA >P XT -P+VAXM[u>4 6Pw>`4XM w>tw>4&`>P @>P w(A >X4w>z&uPA>4 SM-Pq @>M <50 V>X4>4 >PV>44`+P>4 J1PA>XUq pT51Uw>4@>4 "XP@ @+u>P ">XAw>u>4@ @X> <50tSM-Pq ^(wP(4@> w>U>wA (4@ @X> @1PAw>-zU>wA> ^">XMA(zXw> bP&z(4w @>P 6X4V&4zA>>P^X>U(4wM+`MX[uA &`>P41TT>4qJ"*"2PU7; #Mi&W #U" E"i/A>PM;Y% 9X> 5X4J>P"q u+A @X> MX[u +(M @>P SM-Pq >Ptw>`>4@>4 3P(4@M'A^> $1P +UU>T z&P @>4 <>P>X[u @>P J(J $>P+UUw>T>X4>P4@ P>^Xt-X>PA ,$wUq <h5 $q :q.\q)\\xY <QA<Uq p )\\xY 2**sq

fEn .">PM;Yh'"i"U&W #"i 1U;?L;\P""i*U">M;YhA'hU&WP

I&WiU\PPM=% CO22Y 9X> 5&uP(4w $14 J>PU(MA(4A>P4>uT>4 +UM $>P@>[VA> 3>"X44+(MM[u&AtA(4w t B(P 6Pw>`4XMM+U@X>P(4w ^"XM[u>4 3>"X44(4A>P4>uT>4 (4@ J>PU(MA(4A>P4>uT>4YQA(H .2G2Y *).I )"J=4Y 9X> jX>`u+`>P>X XT QA>(>PP>[uAY O&`X4w>4 .2:.I C=HH=4Y 9X> $>Pt@>[VA> 3>"X44+(MM[u&AA(4w XT l/P->PM[u+zAMA>(>PP>[uAY l/U4 .2:EI '"33=4Q=J=4Y 6X4Xtw> wP(4@M'A^UX[u> L`>PU>w(4w>4 ^(P $>P@>[VA>4 3>"X44+(MM[u&AA(4wY 9< .2:GY ...*I GO78"13Y B(P +(v>P`>APX>`UX[u>4 Q-u'P> @>P l+-XA+Uw>M>UUM[u+zAY QA(H .2:2Y *y:I %NRR=4=4Y$3? (4@ J6 `>X l+-3>MqY ) ?(zUq .22\I IPOWW=7I=1SY <XU+4^t (4@ N4A>P4>uT>4MMA>(>PtP>[uAY Eq ?(zUqY l/U4 .22)I C=HH=4Y l/P->PM[u+zAMA>(>P-zUX[uAXw> 6X4V&4zA> W>4M>XAM @>P MX>t`>4 6X4V(4zAM+PA>4kY QA(H .22:Y GEI IU32=4Y jX>`u+`>P>X `>X l+-XA+Uw>M>UUM[u+zA>4Y ?+t[u>4 )\\yI X022=Q"PPY jX>`u+`>P>X `>X l+-XA+Uw>M>UUM[u+zA>4Y X4 IU4@88O;CILA@8QU>2CA@8NPC(O:=R ,0PMwqsY QA>(>Pt (4@ 3>M>UUM[u+zAMP>[uA ^"XM[u>4 N4A>P4>uT>PtzP>Xu>XA (4@ 3>T>X4"1uUY 5>MAM[uPXzA z&P ?P4@A S+(-+[uY l/U4 )\\EY x2yI EUMM=42Y 9X>+(v>P`>APX>`UX[u> Q-u'P> @>P l+-XA+Uw>M>UUM[u+zAY ?+[u>4 )\\EI )U4SY jX>`u+`>P>X XT 6PtAP+wMA>(>PP>[uAY << )\\2Y :E\I IRO@S=Y 9X> J>PU(MA$>PP>[u4(4w `>X 6Xw>4w>M>UUM[u+zA>4XT l/P->PM[u+zAMA>(>PP>[uAY K : ?`Mq G Qq . fPq ) (4@ ?`Mq 2 lQA3Y ?+[u>4 )\.\q

g N ?4Tq *yE 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

Page 189: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

3n _"ih5;>U&W"i .">PM;Yh'"i"U&W

1U;?7==";hP"M"i2\>U&WPUY"% 9X> SM-Pq ^(P N4`>+[uAUX[uV>XA $14 6X4V&4zA>4+(M M1wq jX>`u+`>P>XA'AXwV>XA>4 V4&-zA +4 @X> O+A`>MA'4@> @>P 6X4V(4zAM+PA>4@>M K ) ?`Mq . fPq .7G +4 (4@ wXUA z&P +UU> `>M[uPq (4@ (4`>M[uPq MA-zUq 4+A&PUXt[u>4 b>PM14>4 ,&`>P b>PM3>Mq Mq ?4Tq *y2sq 9X>M z1UwA (6 M[u14 @+P+(MY @+MMK ) ?`Mq . Q+A^ . @X> i6P^X>U(4wg $14 6X4V&4zA>4 +UM QA>(>Pw>w>4MA+4@ 4>44A ,Mq?4Tq yGsqd5i2"ih&WA\PhP"M"i2\>U&WPUY"%! ,dH6!Wd>Tm6 H6! WdGRmdm Fm$RKcm6K+=$;:H6T# 9X> 5P+w> @>P ?4">4@(4w @>P jX>`tu+`>P>XwP(4@M'A^> +([u +(z lQAQ(`W>VA> "(P@> U+4w> B>XA 4X[uA >X4u>XAUX[u `>(PtA>XUAq 9+z&P V+44 +4w>z&uPA ">P@>4Y @+MM K : ?`Mq . lQA3 +(z @+M 6QA3 (4@ @+tTXA +([u @>MM>4 3P(4@M'A^> @>P 6X4V&4zA>>P^X>U(4wM+`MX[uA $>P">XMAq 5P+wUX[uXMA +`>PY 1` +(M K : ?`Mq ) lQA3Y "14+[u `>X 4+[u @>T 03< `([uz&uP(4wMt-zUX[uAXw>4 QA-zUq +UU> 6X4V&4zA> +UM 6X4V&4zA> +(M 3>">P`>`>APX>` ^( `>AP+[uA>4MX4@Y w>z1Uw>PA ">P@>4 V+44Y @+MM `>X l+-3>Mq (4@ 3>41MM>4M[u+zA>4 +([u 1ut4> 3>"X44>P^X>U(4wM+`MX[uA w>">P`UX[u> 6X4V&4zA> $1PUX>w>4q 9X> SM-Pq @>M<50 u+AA> @X>M> 5P+w> z&P @X> zP&u>P X4 K .E lQA9J `XM .2E: >4Au+UA>4> S>w>tU(4w $>P4>X4A (4@ @+u>P +([u `>X l+-3>Mq jX>`u+`>P>X +4w>41TT>4q

JwUq <50 $q Gq..q.2E* 7 pJ ..GCE\ QY <QA<Uq pp .2ExY .:. ,`>APq n+w@-+[uAV1MA>4 >X4>P?3sI $q )q..q.2Ey 7 p )).CE) QY <QA<Uq pp .2EEY )yyI $q xq*q.2G\ 7 p S .)*CE:Y <QA<Uq pp.2G\Y xG\ ,`>X@> `>APq 3>MA&Asq jX>`u+`>P>X `>X l+-3>Mq "&P@> +([u M-'A>PuX4 X4[X@>4tA>P `>W+uAZ $wUq <50 $q GqGq.2GE 7 p S .:\CGxY <QA<Uq pp .2GEY Gy*Y GyxI $q )xq2q.2:\ 7 pS ::CGGY <QA<Uq pp .2:.Y .\: ,.\2sI $q *\qEq.2:G 7 Jppp S *y*C:)Y <QA<Uq pp .2::Y x.:,x)\sq 9>P <30 M[uU1MM MX[u @>T +4 ,<30 $q ):q.q.2:GY 9QAS .2:GY )\2 | << .2:G<>XU+w> ^( 0>zA 2sq9+M Q[uPXzAA(T "+P w>A>XUA>P ?(zz+MM(4wZ B(MAq CO22Y QA(H .2G2Y *).I KOWY ?3 .2:\Y.\\I )"J=4Y 9X> jX>`u+`>P>X XT QA>(>PP>[uAY .2:.Y .\y7.\GI %NRR=4=4Y $3? (4@ J6`>X l+-3>MqY ) ?(zUq .22\Y x* zzqI +? IPOWW=7I=1SY <XU+4^t (4@ N4A>P4>uT>4MMA>(>PtP>[uAY Eq ?(zUq .22)Y y\xI C=HH=4Y 9X> $3? XT lQASY .2:EY G: zzqI '"33=4Q=J=4Y 9<.2:GY ...* ,...x zqsI GO8"13Y QA(H .2:2Y *y:q

! 5.* -i Ui0Ii044M X b F VUL4V# p4 M>X4>T iQ>w>U}+[uAtNPA>XUg $q xq.)q.22E,p S yxC2yY <506 .:)Y .)* | 5S .22GY *..s z&uPA> @>P <50 X4 ?`V>uP $14 M>Xt4>P `XMu>PXw>4 SM-Pq +(MY >X4> l+-3>Mq V/44> V>X4> +(v>P`>APX>`UX[u> Q-u'P> u+t`>4Y ">XU >M XT lQA3 +4 J1PM[uPXzA>4 z>uU>Y @X> @X> L`>Pz&uP(4w $14 H3 +(M@>T <J X4 @+M +(v>P`>APX>`UX[u> J>PT/w>4 @>P l+-3>Mq (4@ (Tw>V>uPA >Pz+MtM>4q 9X> ?44+uT> $14 bJ XT lQA3 T&MMA> ^( >X4>P 3>M>A^>MU&[V> z&uP>4q 9+tu>P T&MM> @+M w>M+TA> J>PT/w>4 >X4>P l+-3>Mq X4 @>P QA<XUq +4w>M>A^A ">P@>4q51UwUX[u $>P`X>A>A MX[u 4+[u ?4MX[uA @>M <50 @X> J>P4>X4(4w w>">P`UX[u>P 6X4tV&4zA>q JX>UT>uP MX4@ -PX$+A $>P+4U+MMA> l1MA>4 XT H>w> @>P $3?t3P(4@M'A^>^( 4>(AP+UXMX>P>4q! ^=KK:md+m=:m R>%m6 c=$R !=mcm ,dH6!c&K(m (H m=6md cKFcldi -md!=$RKmK ,M1 >A"+ <50 $q))q:q)\\G 7 p S *)C\EY <QA<Uq pp )\\GY 2E.sq 9X> SM-Pq w>uA +UU>P@X4wM @+$14 +(MY@+MM `>X @>P bP&z(4w >X4>P $3? X4u+UAUX[u @1[u +(z @X> jX>`u+`>P>Xt3P(4@M'A^>+`^(MA>UU>4 M>X ,<50 $q ))q:q)\\G 7 p S *)C\EY <QA<Uq pp )\\GY 2E.Y S4q .:Y M1t"X> <50 $q .Gq..q)\\x 7 p S yEC\*Y <50CfJ )\\yY *\.sq! E$Rd=WKKH8# p4 @>P jXA>P+A(P XMA @X>M> SM-Pq $14 ?4z+4w +4 ^O +(z B(MAXTT(4ww>MA1v>4 ,$wUq >A"+ YO3@8 X4 YO3@8Y lQA3Y K : lQA3 S4q 2yyY T"fsY A>XU">XM>+`>P +([u VPXAXMX>PA "1P@>4 ,>A"+ C=HH=4" QA(H .22:Y GEI X022=Q"PP X4 5QS+(-+[uY )\\EY x2ysq QX> w>u> $14 ?44+uT>4 +(MY @X> 4X[uA ^"X4w>4@ M>X>4Y(4@ z&uP> ^( w>V&4MA>UA>4 (4@ (4M+[uw>T'v>4 6Pw>`4XMM>4q QA+AA@>MM>4 "XP@$1Pw>M[uU+w>4Y +([u (4A>P 3>UA(4w $14 K : ?`Mq ) lQA3 >X4> +(v>P`>APX>`UX[u>

1 .:2

pJq 3>UA(4wM`>P>X[u ?4Tq *yG g N

*yG

Page 190: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .2\ ^Hc=:

Q-u'P> $14 l+-3>Mq +4^(>PV>44>4q 9>T MA>u> ">@>P @>P H1PAU+(A 41[u @X>Q}MA>T+AXV $14 K : ?`Mq ) lQA3 >4Aw>w>4 ,X022=Q"PP X4 5Q S+(-+[uY )\\EYx2y _x2:]I EUMM=42Y 9X> +(v>P`>APX>`UX[u> Q-u'P> @>P l+-XA+Uw>M>UUM[u+zAY )\\EY.2* zzqI )U4SY << )\\2Y :E\ _:Ey]sq ?4@>P> +V^>-AX>P>4 ^"+PY @+MM >M +4 >X4>P +(tv>P`>APX>`UX[u>4 Q-u'P> z>uUAY z1P@>P4 @+44 +`>P @X> V14M>m(>4A> ?4">4@(4w@>P $3?t3P(4@M'A^>Y 1u4> "X>@>P(T +(z @X> jX>`u+`>P>X +`^(MA>UU>4 ,IU32=4YjX>`u+`>P>X `>X l+-XA+Uw>M>UUM[u+zA>4Y )\\yY .*xI IRO@S=Y 9X> J>PU(MA$>PP>[ut4(4w `>X 6Xw>4w>M>UUM[u+zA>4 XT l/P->PM[u+zAMA>(>PP>[uAY )\.\Y **sq SX[uAXw>Pt">XM> "XP@ T+4 @>T <50 ^"+P XT 6Pw>`4XMY 4X[uA +`>P uX4MX[uAUX[u @>P <>wPqz1Uw>4 V/44>4q ?(M K : ?`Mq ) lQA3 z1UwA 4X[uAY @+MM >X4> +(v>P`>APX>`UX[u>Q-u'P> $14 l+-3>Mq 4X[uA T/wUX[u "'P>q JX>UT>uP M>A^A +([u K : ?`Mq ) lQA3>X4> 3>"X44>P^X>U(4wM+`MX[uA $1P+(Mq ?4@>P>4z+UUM z>uUA >M `>P>XAM +4 @>Th>PVT+U @>P 6X4V&4zA>q 64AM[u>X@>A T+4 X4 @X>M>T QX44>Y M1 `>@+Pz >M @>M NTt">wM &`>P @X> $3?t3P(4@M'A^> 4X[uA T>uPY M14@>P4 >M V/44>4 wU>X[u @X> `>tV+44A>4 jX>`u+`>P>Xt3P(4@M'A^> +4w>"+4@A ">P@>4q! ,mcmK(Tm%md=c$Rm /6Kc$Rm=!H6T =6 P Y 9%ci N `EK,g# ?UU>P@X4wM V/44A> T+4 +44>utT>4Y @>P 3>M>A^w>`>P u+`> X4 K : ?`Mq G lQA3 45 @X> 3P(4@M'A^> @>P <50tSM-Pq &`>P41TT>4 (4@ @+TXA @X> @XMV(AX>PA> 5P+w> >4AM[uX>@>4q SX[uAXw XMAY @+MM@X> J1PM[uPXzA @X> ?4">4@(4w @>P $3?t3P(4@M'A^> X4 @>4 >Pz+MMA>4 l14MA>UU+tAX14>4 $1P+(MM>A^Aq ?UU>P@X4wM wX4w> >M ^( ">XAY uX>P+(M XT NTV>uPM[uU(MM ^(z1Uw>P4Y @>P 3>M>A^w>`>P u+`> &`>P @>4 $14 K : ?`Mq G lQA3 w>P>w>UA>4 Q14@>Ptz+UU uX4+(M @X> 5P+w> @>P +(v>P`>APX>`UX[u>4 Q-u'P> $14 l+-3>Mq +`M[uUX>v>4@P>w>U4 "1UU>4q JX>UT>uP "(P@> z&P @>4 Q14@>P`>P>X[u @>P <>APX>`> w>">P`UX[u>P?PA XQ $14 K x lQA3 4(4 w>M>A^UX[u @X> $1PT+UM (TMAPXAA>4> 5P+w> >4AM[uX>@>4Y1` @+(>P@>zX^XA'P> <>APX>`> @>P /zz>4AUX[u>4 0+4@ 4+[u jX>`u+`>P>Xt3P(4@M'At^>4 ^( `>u+4@>U4 M>X>4 ,@+^( K : lQA3 ?4Tq y\)Y @1PA TXA ">XA>P>4 f+[u">XtM>4sq 6X4> ">XA>Pw>u>4@> <>@>(A(4w u+A @X> J1PM[uPXzA 4X[uAq 6M `U>X`A +([u +4tw>MX[uAM @>P w>M>A^UX[u>4 f>(P>w>U(4w `>X @>4 w>z(4@>4>4 6Pw>`4XMM>4q

Nn IA&W>U&W"i .">PM;Yh'"i"U&W

IP"M"iAiP";% 9X> SM-Pq ^(P jX>`u+`>P>X wXUA z&P @X> 6QAq (4@ lQAq ,Mq ?4Tq *yGsYz>P4>P z&P @X> 3>"QAq ,Mq ?4Tq *EEsY (4@ ^"+P +([u z&P <>APX>`> w>">P`UX[u>P?PA XQ@q K . ?`Mq . fPq E lQA3Y @X> 7 (T w>"MA-zUq ^( ">P@>4 7 TXA 3>"X44>Pt^X>U(4wM+`MX[uA `>APX>`>4 ">P@>4 T&MM>4q

JwUq <50 $q ))q:q.2:x 7 p S .\)C:.Y <QA<Uq pp .2:yY E. `>APq 3>"QAbzUX[uA >X4>M H+MtM>P$>PM1Pw(4wM$>P`+4@>MI $q *q)q.2:: 7 p S )ExC:*Y <50CfJ .2:2Y *:: `>APq V1TtT(4q H+MM>P">PVq

1U;?M;\PhAiP";% 9X> SM-Pq ^(P jX>`u+`>P>X wXUA z&P +UU> 6X4V(4zAM+PA>4Y @>M K )?`Mq . Q+A^ .I MX> "XP@ -P+VAXM[u X4M`>Mq z&P O'AXwV>XA>4Y @X> 4+[u @>P j>`>4Mt>Pz+uP(4w >4w TXA ->PM/4UX[u>4 f>Xw(4w>4 $>P`(4@>4 MX4@Z ^< `>X j(5 ,$1P +UtU>TY ">44 MX> $14 u1[u$>P@X>4>4@>4 fX[uAU+4@"XPA>4 `>APX>`>4 "XP@sI bz>P@>t^([uAY S>XA`>APX>`> `>X 6X4V&4zA>4 +(M 3>">P`>`>APX>`I O'AXwV>XA +UM l&4MAU>PYbPX$+Aw>U>uPA>P 1@>P 6PzX4@>P `>X M>U`MA'4@Xw>P ?P`>XAI `>X <+(u>PP>4w>T>X4tM[u+zA>4Y hX>AV+(zT1@>UU>4 (4@ J>PU(MA^(">XM(4wM3>Mq 9+w>w>4 `>MA>uA `>X3>">P`>`>APX>`>4 >X4 >PMA>P ?4M[u>X4 @>P 3>"X44>P^X>U(4wM+`MX[uA ,Mq?4Tq *E)sI `>X 4X[uAM>U`MA'4@Xw>P ?P`>XA XMA jX>`u+`>P>X M>UA>4 ,Mq ?4Tq xxxsq

g N ?4Tq *yG7*y: 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

*y:

Page 191: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

On <;/";#M;Y AM\ _"ih7;";Y"h">>h&WA\P";

I&WiU\PPM=% Y4O8Y 3>"X44>P^X>U(4wM+`MX[uA (4@ hXA(4A>P4>uT>PM[u+zAY 9< .2:xY )x)xIX=4HU:CI=33R=4Y 9X> `>wP>4^A> QA>(>PP>[uAMz'uXwV>XA $14 b>PM14>4T>uPu>XA>4Y 9< .2:yY)xGEI A@81RH=7D32=4RO8Y 3>T>X4M[u+zAUX[u> 6X4V(4zAM>P^X>U(4w 1@>P jX>`u+`>P>XY 5S.2:yY .2GI )=U=4RY 9X> 6X4V&4zA>m(+UXzXV+AX14 `>X w>T>X4M+T>P "XPAM[u+zAUX[u>P <>A'AXw(4wXT 6X4V1TT>4MA>(>PP>[uAY <>PUX4 .2:GI *=RP=4CB"1M"@8Y 9+M 3>T>X4M[u+zAM(4A>P4>utT>4Y 3>MA+UA(4w (4@ <>MA>(>P(4w ,l/P->PM[u+zAMA>(>PY J>PT/w>4MA>(>PY 3>">P`>MA>(>P(4@ NTM+A^MA>(>PsY n`5zQAS .2::C:2Y )..Y )G) (4@ )2yI K"SOWCXN4Q"PPY B(P 6X4V&4ztA>>P^X>U(4wM+`MX[uA `>X w>T>X4M+T>P "XPAM[u+zAUX[u>P <>A'AXw(4wY 5S .22\Y **I C;=4>Q=P7:=3Y 6X4V&4zA>>P^X>U(4wM+`MX[uAY 9&MM>U@1Pz .22\I #3@8=4Y QA>(>PUX[u> jX>`u+`>P>X (4@Q(`W>VA`>^(w @>P 6X4V&4zA>>P^X>U(4wM+`MX[uAY ?+[u>4 )\\yI AOQQ=4" 6X4V&4zA>>P^X>tU(4wM+`MX[uA 1@>P jX>`u+`>P>XkY QA>(QA(@q )\\yY )x.q

9+ @X> b>PM3>Mq 7 ">44 MX> ?(v>4w>M>UUM[u+zA XMA 7 4+[u @>P SM-Pq @>M <50Q(`W>VA @>P 6X4V(4zAM>P^X>U(4w XMA ,$wUq <50 $q )yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp.::xY Gy.sY T(MM MX> M>U`MA @(P[u XuP> O'AXwV>XA ,@uq @(P[u @X> O'AXwV>XA @>P 3>tM>UUM[u+zA>P X4 XuP>P w>M+TAu'4@>PXM[u>4 J>P`(4@>4u>XAs @>4 O+A`>MA+4@ >X4>P6X4V(4zAM+PA @>M K ) ?`Mq . fPq .7G XJTq KK .*7)x >Pz&UU>4q 9+ ^( @>4 O+At`>MA+4@MT>PVT+U>4 +([u @X> 6X4V&4zA>>P^X>U(4wM+`MX[uA w>u/PAY T(MM @X>M>b>PM3>Mq M>U`MA TXA 6X4V&4zA>>P^X>U(4wM+`MX[uA A'AXw ">P@>4 ,$wUq <50 $q )yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp .2:xY Gy. _GEy]I ^(MAq A@81RH=7D32=4RO8Y 5S .2:yY.2GI <50 $q )yqEq.22E 7 Jppp S ):C2xY <QA<Uq pp .22GY )\)I $q ).q..q)\\\ 7 pFS )C2EY <QA<Uq pp )\\.Y G:2sqbUPM;P"i;"W="ih&WA\P";%! ,m+=66md(=m:H6Tc>%c=$RK !md [mdc,mci# 9X> 3>"X44>P^X>U(4wM+`MX[uA T(MM `>X @>Pb>PM3>Mq $1PUX>w>4 ,Mq1qs (4@ +(z >X4> h>uP(4w @>M <>APX>`M$>PT/w>4M @>P 3>tM>UUM[u+zA w>PX[uA>A M>X4Y ">U[u>M +UU>P@X4wM iX4 3>MA+UA $14 Q14@>P`>APX>`M$>PtT/w>4g @>P 3>M>UUM[u+zA>P @(P[u K .y ?`Mq . fPq ) (T @X> @1PA w>4+44A>4 J>Ptw&A(4w>4 >P">XA>PA "XP@ ,M1 <50 $q )yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp .2:xY Gy._GEy zq]sq 6M V1TTA @+`>X +(z >X4>4 `>APX>`UX[u>4 O1A+Uw>"X44 ,Mq ?4Tq *:ys$14 <>wX44 `XM ^(T 64@> @>P MA>(>PP>[uAUq O'AXwV>XA @>P b>PM3>Mq +4Y (4+`u'4twXw $14 >X4>T 3>M>UUM[u+zA>P">[uM>U ,<50 $q )yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp.2:xY Gy. _GEE]sq! ,m+=66md(=m:H6Tc>%c=$RK !mc m=6(m:6m6 ,mcm::c$R>WKmdc# NT hXA(4A>P4>uT>P ^( M>X4YT(MM @>P >X4^>U4> 3>M>UUM[u+zA>P hXA(4A>P4>uT>PPXMXV1 AP+w>4Y @+TXA XuT 3>t"X44t `^"q J>PU(MA+4A>XU> +4 @>T ,TXA 3>"X44>P^X>U(4wM+`MX[uA `>APX>`>4>4sN4A>P4>uT>4 ^(w>P>[u4>A ">P@>4 V/44>4q pT N4A>PM[uX>@ ^(P 6X4V&4zA>>P^X>tU(4wM+`MX[uA +UM M(`W>VAX$>M h>PVT+U ,Mq ?4Tq *GEs V1TTA >M z&P @+M hXA(4A>Pt4>uT>PPXMXV1 4+[u ?(zz+MM(4w @>M 3P1v>4 Q>4+AM +UU>X4 +(z @X> 1`W>VAX$> h/wtUX[uV>XA ^(P O>XUu+`> +4 >X4>P <>APX>`M$>PT/w>4MT>uP(4w +4Y >X4 M(`Wq 6U>T>4AXMA @+PX4 4X[uA >4Au+UA>4 ,<50 $q )yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp .2:xY Gy._GG\]sq 9X> M-'A>P> SM-Pq ,$wUq <50 $q ):q..q.2:y 7 pJ S .*C:*Y <50CfJ .2:EY**)I $q ).q..q)\\\ 7 pF S )C2EY <QA<Uq pp )\\.Y G:2I $q xq..q)\\* 7 Jppp S*:C\.Y 05S )\\xY .)\) _.)\x]s (4@ >X4 O>XU @>M Q[uPXzAA(TM $>PU+4w>4 @+w>w>43>"X44>P^X>U(4wM+`MX[uA +([u +(z @>P 6`>4> @>M >X4^>U4>4 hXA(4A>P4>uT>PM,$wUq Y4O8Y 9< .2:xY )x)GI K"SOWCXN4Q"PPY 5S .22\Y **I #3@8=4Y QA>(>PUX[u>jX>`u+`>P>X (4@ Q(`W>VA`>^(w @>P 6X4V&4zA>>P^X>U(4wM+`MX[uAY )\\yY .*.I AOQ7Q=4Y QA>(QA(@q )\\yY )x. _)y)]I '"@S=4 X4 A@8QU>2 FFFpq K .y S4q .:*sq 9>TXMA TXA @>P 6P"'w(4w ^(^(MAXTT>4Y @+MM 1u4> @+M h>PVT+U @>P 6X4V&4zA>>P^X>tU(4wM+`MX[uA @X> ?44+uT> MA>(>P-zUX[uAXw>P 6X4V&4zA> +(Mw>M[uU1MM>4 XMAq ?([u>X4> B(P>[u4(4w V1TTA uX>P 4X[uA X4 <>AP+[uAq

1 .2.

pJq 3>UA(4wM`>P>X[u ?4Tq *y2 g N

*y2

Page 192: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .2) ^Hc=:

E"i=5Y";hK"i/A>P";#" _"ih."hn%! /=6;G6WKmmd(=m:H6Tc>%c=$RK !md [mdc,mci# 5&P $>PT/w>4M$>P"+UA>4@> b>PM3>Mq wXUA7 z+UUM MX> ?(v>4w>M>UUM[u+zA>4 MX4@ 7 64AM-P>[u>4@>M "X> z&P hXA(4A>P4>uT>PtM[u+zA>4q ?([u MX> MX4@ Q(`W>VA @>P 6X4V(4zAM>P^X>U(4wZ 9>P L`>PM[u(MM @>P `>X@>P b>PM3>Mq ,^< >X4>P pTT1`XUX>4 l3s ^(t `^"q +`w>zU1MM>4>4 6X44+uT>4(4@ Hl ,KK :Y 2Y ..s XMA @>4 3>M>UUM[u+zA>P4 ^(^(P>[u4>4 ,<50 $q )yqEq.2:x 73PQ xC:)Y <QA<Uq pp .2:xY Gy. _GE)]sq 6Pz1P@>PUX[u XMA @+u>PY @+MM @X> b>PM3>MqTXA 6X4V&4zA>>P^X>U(4wM+`MX[uA A'AXw "XP@q 6PMAP>`A ">P@>4 T(MM >X4 -1MXAX$>M3>M+TA>Pw>`4XM X4 @>P B>XA @>P $1P+(MMX[uAUX[u>4 J>PT/w>4M4(A^(4w ,O1A+Ut&`>PM[u(MMY $wUq <50 $q *.q*q.2:G 7 pF S ...C:EY <QA<Uq pp .2:GY EE:CE2sY "1t`>X +UU>P@X4wM MA>(>PzP>X> J>P'(v>P(4wMw>"X44> 4X[uA >X4^(`>^X>u>4 MX4@ ,<50$q )yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp .2:xY Gy. _GEE]sq! /=6;G6WKmmd(=m:H6Tc>%c=$RK !mc m=6(m:6m6 ,mcm::c$R>WKmdc# f+[u ?(zz+MM(4w @>P SM-PqXMA XT ?4M[uU(MM +4 <50 $q )yqEq.2:x ,3PQ xC:)Y <QA<Uq pp .2:xY Gy.s +([u ^(-P&z>4Y 1` @>P >X4^>U4> 3>M>UUM[u+zA>P +(M M>X4>P <>A>XUXw(4w +4 @>P b>PM3>Mq+(z 9+(>P w>M>u>4 4+[uu+UAXw L`>PM[u&MM> ^( >P^X>U>4 `>+`MX[uAXwA ,M1 <50 $qGqxq.2:G 7 pF S .\*C:yY <QA<Uq pp .2:GY G\G _G.\]I $q *q*q.2:2 7 pF < G\C::Y<50CfJ .22\Y )Esq_"ih."hn =UP YA;* 7#"i P"U>/"Uh" \"W>";#"i 1U;?L;\P""i*U">M;YhA'hU&WP%5&P @X> 5P+w> @>P 6X4V&4zA>>P^X>U(4wM+`MX[uA MX4@ $>PM[uX>@>4> "XPAM[u+zAUX[u >Xtw>4MA'4@Xw> <>A'AXw(4w>4 ,Mq +([u ?4Tq *2\s @>P b>PM3>Mq z&P MX[u ^( `>AP+[utA>4 ,<50 $q )yqEq.22E 7 Jppp S ):C2xY <QA<Uq pp .22GY )\)I wU? '"@S=4 X4A@8QU>2 FFFpq K .y S4q )2 T"fsq 6X4> b>PM3>Mq V+44 @>T^(z1Uw> w+4^ 1@>PA>XU">XM> 1u4> >MAUX[u> S>U>$+4^ A'AXw ">P@>4q 6X4> 1u4> 3>"X44>P^X>U(4wMt+`MX[uA A'AXw> b>PM3>Mq >Pz&UUA 4X[uA @>4 O+A`>MA+4@ >X4>M 3>">P`>`>APX>`M XQ@qK .y ?`Mq ) (4@ XMA @+u>P V>X4> hXA(4A>P4>uT>PM[u+zAq 9+ XuP @X> 3>"X44>P^X>tU(4wM+`MX[uA z>uUAY "XP@ MX> +([u @(P[u <>A>XUXw(4w >X4>P l+-3>Mq 4X[uA w>TqK .y ?`Mq * ^(P hXA(4A>P4>uT>PM[u+zA ,$wUq *=RP=4CB"1M"@8Y n`5zQAS.2::C:2Y )..Y _)G)Y )2y]sq! [d=->Km ElR&dm m=6md [mdc36m6Tmcm::c$R>WK# 9+ l+-3>Mq w+4^ 1@>P A>XU">XM> 1u4> 3>t"X44>P^X>U(4wM+`MX[uA A'AXw M>X4 V/44>4 ,Mq ?4Tq *yGsY u'UA >M @>P <50 +([u z&PT/wUX[uY @+MM >X4> b>PM3>Mq >X4> -PX$+A> Q-u'P> (4A>Pu'UA (4@ ^(T u+4@>UMP>[uAtUX[u>4 3>M+TAu+4@M$>PT/w>4 w>u/P>4@>M bJ u+A ,M1q <50 $q *\qEq.2:G 7Jppp S *y*C:)Y <QA<Uq pp .2::Y x.: _x)\C).]sq p4 @>P 64AM[uq <50 $q ..qyq.2:2,pJ S yEC:GY <QA<Uq pp .2:2Y EyGs "(P@> @X>M @+TXA `>wP&4@>AY @+MM >M MX[u `>XT3>M>UUM[u+zAM$>PT/w>4 (T w>T>X4M+T>M J>PT/w>4 @>P 3>M>UUM[u+zA>P u+4@>U>q! [mdc36m6Tmcm::c$R>WK 3R6m /=6;G6WKmmd(=m:H6Tc>%c=$RK k=6c%mci *=:WcTmcm::c$R>WKm6j# pMA >X4>b>PM3>Mq 1u4> >Xw>4> 6X4V&4zA>>P^X>U(4wM+`MX[uA A'AXwY M1 M[uUX>vA @+M 4X[uA+(MY @+MM @X> 3>M>UUM[u+zA>P XuP> <>A>XUXw(4w ^(P 6X4V(4zAM>P^X>U(4w >X4M>A^>4q9X>M V+44 ^< @>P 5+UU M>X4Y ">44 >X4> b>PM3>MqY z&P @X> w>">P`UX[u>4 <>APX>`>XuP> 3>M>UUM[u+zA>P (4A>PMA&A^>4@ 4(P w>w>4 l1MA>4>PM+A^ A'AXw XMAq 9X>M XMA $>Pt`P>XA>A `>X b>PM3>MqY @X> +UM i3>T>X4M[u+zAM(4A>P4>uT>4g XuP>P 3>M>UUM[u+zA>P4+[u @>T M1wq il1MA>4&`>PAP+w(4wMT1@>UUg +P`>XA>4 ,$wUq *=RP=4CB"1M"@8Yn`5zQAS .2::C:2Y ).. _)G)Y )2y]sq Q1U[u> i0XUzMw>M>UUM[u+zA>4gY @X> 1u4> >Xw>4>6X4V&4zA>>P^X>U(4wM+`MX[uA A'AXw ">P@>4Y $>P"XPVUX[u>4 >MAUX[u 4X[uA M>U`MA @>4O+A`>MA+4@ >X4>P 6X4V(4zAM+PAY MX> MX4@ V>X4 MAUX[u P>U>$+4A>M M>U`MA'4@Xw>M 3>`XUt@>I $X>UT>uP MX4@ i+UU> $14 @>P 3>M>UUM[u+zA >PwPXzz>4>4 h+v4+uT>4 8 +4A>XUtT'vXw @>4 3>M>UUM[u+zA>P4g ^(^(P>[u4>4 ,<50 $q Eq)q.2:E 7 pJ S .**C:yY<QA<Uq pp .2:EY EEE _EE:]Y `>APq 3P(4@MA&[VM>PM[uUX>v(4wMw>M>UUM[u+zAY X4 @X>

g N ?4Tq *y2 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

Page 193: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

j+4@"XPA> ^(P 9(P[uz&uP(4w @>M NTU>w(4wM$>Pz+uP>4M 3P(4@MA&[V> XuP>M<>APJ >X4w>`P+[uA u+AA>4sq

JwUq ">XA>P <50 $q .xqxq.2G) 7 pJ S .G)CE2Y <QA<Uq pp .2G)Y y22Y `>APq w>T>X4M+T `>tAPX>`>4>M 5U(w^>(wI d59 5P+4Vz(PA $q )Eq*q.2:)Y QA6l 3>"QA3 K ) ?`Mq . fPq xy`>APq j+`1Pw>T>X4M[u+zAI <@5 $q )yq*q.2:GY QA6l 6QA3 K .y fPq .yE `>APq T>@X^X4q3>P'A>w>T>X4M[u+zAI Y4O8Y 9< .2:xY )x)GY `>APq w>T>X4M+T $14 =P^A>4 `>APX>`>4>MlP+4V>4u+(Mq

5&P M1U[u> 3>M>UUM[u+zA>4 XMA >X4> >X4u>XAUX[u> 5>MAMA>UU(4w @(P[u^(z&uP>4Y X4 @>P@X> ?(z">4@(4w>4 z>MAw>MA>UUA (4@ +(zw>A>XUA ">P@>4 ,M1 ^(APq Y4O8Y 9< .2:xY)x)GI Jd ^( K .:\ ?`Mq ) ?dY <QA<Uq p .2:GY )I uX>P^( <h5 $q )Gq)q.2:GY<QA<Uq p .2:GY *E)sqf;;";Y"h">>h&WA\P"; MX4@ 4X[uA M>U`MA Q(`W>VA @>P 3>"X44>P^X>U(4w ,<50 $q.)q..q.2:y 7 Jppp S *ExC:*Y <QA<Uq pp .2:EY *..Y *.*Y `>APq +A}-q MAXUU> 3>Misq9X> 3>"X44>P^X>U(4wM+`MX[uA T(MM @+u>P `>XT p4u+`>P @>M N4A>P4>uT>4M w>tw>`>4 M>X4Y +4 @>T @X> p44>4w>M>UUM[u+zA `>MA>uAq J1T J1Pu+4@>4M>X4 1@>P5>uU>4 >X4>M hXA(4A>P4>uT>PPXMXV1M u'4wA >M +`Y 1` @>P ,MAXUU>s 3>M>UUM[u+zA>PhXA(4A>P4>uT>P XMA 1@>P `>X >4AM-P>[u>4@>P 6X4V&4zA>>P^X>U(4wM+`MX[uA 6X4tV&4zA> +(M l+-J>PTq `>^X>uA ,K )\ ?`Mq . fPq xsq

En E"i\AWi";h\iAY";

3n 8"/"Uh\iAY";

Ao 8"/"Uh"iW"'M;Y M;# 8"/"Uh/Li#UYM;Y9X> ?`MX[uA @>P 3>"X44>P^X>U(4w ,Mq ?4Tq *GEs XMA >X4> X44>P> O+AM+[u>Y @X> 4(P+4u+4@ '(v>P>P h>PVT+U> `>(PA>XUA ">P@>4 V+44 ,MASM-Pq M>XA <50 $q )yqEq.2:x7 3PQ xC:)Y <QA<Uq pp .2:xY Gy. _GEG]I +(Mz&uPUq @+^( ?4Tq x.\7x)xsq 64AM[u>Xt@>4@ XMA 4X[uA @X> 1`W>VAX$> 6Xw4(4w @>M <>APX>`M ^(P 6P^X>U(4w >X4>M O1A+Uw>t"X44M ,^(T <>wPXzz iO1A+Uw>"X44g Mq ?4Tq *:*I ^(P M1wq 1`W>VAX$>4 Ou>1PX>(4@ @>P ?`U>u4(4w @(P[u @X> 4>(>P> SM-Pq Mq ?4Tq *yysI @X> 1`W>VAX$>4 J>Pu'UAt4XMM> MX4@ U>@XwUX[u <>">XM+4^>X[u>4 z&P @X> M(`W>VAX$>4 J1PMA>UU(4w>4 @>M QA-zUqX4 @>4 ^( `>(PA>XU>4@>4 JB ,M1 <50 $q .2q..q.2:y 7 Jppp S xC:*Y <QA<Uq pp.2:EY ):2 _)2\]sI &`>P <>wPXzz (4@ <>@>(A(4w @>P <>">XM+4^>X[u>4 Mq ?4Tq x\:Y&`>P >X4^>U4> <>">XM+4^>X[u>4 Mq ?4Tq x\27x)yq4U" 0U;A;*'"W5i#"; `>@X>4>4 MX[u @>P <>">XMTXAA>U 4+[u -zUX[uAw>T'v>T 6PtT>MM>4 ,K 2) ?dsY X4M`>Mq @(P[u 6X4u1U(4w $14 ?(MV&4zA>4 <>A>XUXwA>P (4@ +4t@>P>P b>PM14>4 ,K 2* ?dsY @(P[u 0X4^(^X>u(4w $14 Q+[u$>PMA'4@Xw>4 ,K 2E?dsY @(P[u J1PU+w> $14 NPV(4@>4 ,K 2G ?ds (4@ 6X44+uT> @>M ?(w>4M[u>X4M,K 2: ?dsq 5&P @X> 64AM[u>X@(4w>4 &`>P @X> 3>"X44>P^X>U(4wM+`MX[uA MX4@ X4Mt`>Mq ?(MV&4zA> @>M QA-zUq &`>P M>X4> bU'4> ,Mq ?4Tq *E\s $14 <>@>(A(4wq 9X>5= ^X>u>4 `>X @>P <>(PA>XU(4w @>P 3>"X44>P^X>U(4wM+`MX[uA `>X U(z <>APX>`>4X@S U+4@"XPAM[uq Q+[u$>PMA'4@Xw> @>P 5X4J>P"q ^(q ?UM NPV(4@>4 V1TT>4 X4Mt`>Mq l+UV(U+AX14Mt (4@ bU+4(4wM(4A>PU+w>4 @>M QA-zUq M1"X> $1T QA-zUq >X4w>u1UtA> Q+[u$>PMA'4@Xw>4w(A+[uA>4 ,^< $14 j+4@"XPAM[u+zAM'TA>P4s X4 <>AP+[uAq L`>P@X> >X4w>M[uP'4VA> <>@>(A(4w i@>P QX[uA >X4>M 1`W>VAX$>4 M+[uV(4@Xw>4 <>1`t+[uA>PMg ">w>4 h+vw>`UX[uV>XA @>P M(`Wq QX[uA @>M QA-zUq Mq ?4Tq *GEq4U" 0U;A;*Y"iU&WP" >4AM[u>X@>4 XT 5X4+4^w>PX[uAM-P1^>MM 4+[u XuP>P zP>X>4Y+(M @>T 3>M+TA>Pw>`4XM @>M J>Pz+uP>4M w>"144>4>4 L`>P^>(w(4wY 1` @>PQA-zUq @+M N4A>P4>uT>4 TXA 3>"X44>P^X>U(4wM+`MX[uA `>APX>`>4 u+A ,M1 <50 $q.2q..q.2:y 7 Jppp S xC:*Y <QA<Uq pp .2:EY ):2sq 6X4 J>PMA1v w>w>4 @X> 3P(4@t

1 .2*

Jq J>Pz+uP>4MzP+w>4 ?4Tq *y27*E\ g N

*E\

Page 194: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .2x ^Hc=:

M'A^> zP>X>P <>">XM"&P@Xw(4w ,K 2E ?`Mq . 53ds 1@>P w>w>4 @X> bzUX[uA ^(PQ+[u+(zVU'P(4w ,K GE 53ds XMA 4X[uA @>Mu+U` +4^(4>uT>4Y ">XU @+M 53 +(M >Xw>t4>P Q+[uV(4@> z>MAw>MA>UUA u+AY @>P <>APX>` @>M QA-zUq M>X 4+[u M>X4>P H>M>4M+PA(4@ @>P ?PA M>X4>P <>"XPAM[u+zA(4w 4X[uA w>>Xw4>AY 4+[uu+UAXw 3>"X44> ^( >Pt"XPAM[u+zA>4I &`>P @X> 5P+w>Y 1` MX[u @+M 53 >Xw>4> Q+[uV(4@> ^(AP+(A 1@>P 1`>M @+M 3(A+[uA>4 >X4>M Q+[u$>PMA'4@Xw>4 >X4u1UAY >4AM[u>X@>A >M 4+[u -zUX[uAtw>T'v>T 6PT>MM>4I @X>M wXUA W>@>4z+UUM X4 5'UU>4Y `>X @>4>4 `>M14@>P> <P+4t[u>4V>44A4XMM> 4X[uA >Pz1P@>PUX[u MX4@ ,M1 <50 $q .2q..q.2:y 7 Jppp S xC:*Y<QA<Uq pp .2:EY ):2sq4"i 80+ XMA +4 @X> 5>MAMA>UU(4w @>M 53 w>`(4@>4Y @>T QA-zUq u+`> @X> ?`MX[uAw>z>uUAY >X4>4 O1A+Uw>"X44 ,O1A+U&`>PM[u(MMs ^( >P^X>U>4Y @+ MX> +(z A+AM'[utUX[u>T 3>`X>A UX>wAq ?4@>PM 4(PY ">44 ^(U'MMXw> (4@ `>wP&4@>A> S>$XMX14MP&w>4,K ..: ?`Mq ) 53ds $1Pw>`P+[uA "1P@>4 MX4@ ,<50 $q )2q.\q.2:. 7 pJ S.*:CG:Y <QA<Uq pp .2:)Y *:. _*:)]I $q *.q*q.2:G 7 pF S ...C:EY <QA<Uq pp .2:GYEE: _EE2]sq p4M`>M14@>P> `>u'UA MX[u @>P <50 $1PY +(M @>4 z>MAw>MA>UUA>4 O+AM+t[u>4 +(z @>P 3P(4@U+w> @>P 9>4Vw>M>A^> (4@ $14 6Pz+uP(4wMM'A^>4 w>^1w>4>Q[uU(MMz1Uw>P(4w>4 ^( &`>P-P&z>4 ,<50 $q )Gq.q)\\\ 7 pJ S **C22Y <QA<Uq pp)\\\Y ))Gsq ?4@>P>PM>XAM ">P@>4 u'(zXw +([u @X> 64AM[u>X@(4wMM-X>UP'(T> @>P5X4+4^w>PX[uA> u>P$1Pw>u1`>4 ,<50 $q .q*q)\\y 7 pF < .G\C\xY <50CfJ)\\yY .\EEI $q .)q2q)\\y 7 F < .2C\yY <50CfJ )\\EY E\sq

'o 8"/"Uh>AhP5&P @+M J1PUX>w>4 @>P 3>"X44>P^X>U(4wM+`MX[uA `>MA>uA V>X4> <>">XMz&uP(4wMt-zUX[uA ,V>X4> M(`W>VAX$> <>">XMU+MAsq pT QAS wXUA wP@Mq @>P N4A>PM([u(4wMwP(4@tM+A^ ,K :: ?dsq 9+4+[u u+A @X> 5X4<>uq $14 ?TAM ">w>4 @>4 Q+[u$>Pu+UA ^( >PtTXAA>U4q 9>P QA-zUq XMA ^(P hXA"XPV(4w $>P-zUX[uA>A ,K 2\ ?dsq<>">XMU+MAP>w>U4 wP>Xz>4 >PMA >X4Y ">44 >4AM[u>X@(4wM>Pu>`UX[u> MAUq O+AM+[u>4(4>P">XMUX[u MX4@ ,<50 $q yq..q.2G\ 7 J S G.CEGY <QA<Uq pp .2G.Y ))\I $q .yq)q.2:2 7 F S .EC:EY <QA<Uq pp .2:2Y xE)I A==4 X4 ,UMS=CI413=Y K :: ?d S4q **sq9+M 5? AP'wA wP@Mq z&P +UU> MA>(>P`>wP&4@>4@>4 `^"q MA>(>P>Pu/u>4@>4 O+AM+t[u>4 @X> 1`W>VAX$> <>">XMU+MAq 9>P QA-zUq u+A @X> 1`W>VAX$> <>">XMU+MA z&P MA>(>PtTX4@>P4@> `^"q MA>(>P`>w&4MAXw>4@> O+AM+[u>4 ,^(P <>">XMU+MA +UUwq Mq 6X4zq6QAq ?4Tq EG)sq9+P+(M z1UwAY @+MM >X4 QA-zUqY @>P J>PU(MA> +(M >X4>P 6X4V(4zAM+PA w>UA>4@ T+[u>4T/[uA>Y @X> <>">XMU+MA @+z&P AP'wAY @+MM >M MX[u (T >X4> MAUq P>U>$+4A> 6X4V&4ztA>>P^X>U(4w u+4@>UA (4@ 4X[uA (T jX>`u+`>P>X ,<50 $q .2q..q.2:y 7 Jppp SxC:*Y <QA<Uq pp .2:EY ):2sqNTw>V>uPA APXzzA @+M 5? @X> <>">XMU+MAY ">44 >M S>[uAMz1Uw>4 ^( M>X4>4 3(4MtA>4 +`U>XA>4 "XUU ,M1 <50 $q .2q..q.2:y 7 Jppp S xC:*Y <QA<Uq pp .2:EY ):2s (4@3>"X44> `>MA>(>P4 T/[uA>Y "'uP>4@ MX[u @>P QA-zUq +(z jX>`u+`>P>X `>P(zAq

JwUq ^< <50 $q ))q:q.2:x 7 p S .\)C:.Y <QA<Uq pp .2:yY E. `>APq 3>"X44> >X4>M H+MtM>P$>PM1Pw(4wM$>P`+4@>MY @>P V>X4> 3>"X44> >P^X>U>4 M1UUA>I <50 $q )EqEq.2:y 7 pJ S.x2C:*Y <QA<Uq pp .2:yY yx2 `>APq 3>"X44 +(M @>P J>P'(v>P(4w >X4>M bPX$+A"+U@>M $14\YG u+ +UM <+(>P"+PA(4wMU+4@I <50 $q .*qxq.2:y 7 ppp S .2*C:.Y <50CfJ .2:EY )G:`>APq 3>"X44 +(M @>P 64A4+uT> $14 * u+ H>X@>U+4@Y +(z @>T >X4 h>A^w>P W>">XUM y`XM : SX4@>P u+AA> `XM ^(P Q[uU+[uA(4w ">X@>4 U+MM>4I X4 +UU>4 NPA>XU>4 M-X>UA> +UU>P@X4wM@X> <>">XMU+MAzP+w> V>X4> S1UU>q

&o <;h&W"U;h'"/"Uh9>P ?4M[u>X4M`>">XM XMA `>X @>P <>(PA>XU(4w @>P 3>"X44>P^X>U(4wM+`MX[uA ^(U'MtMXw ,uX>P^( +(Mz&uPUq +PHUP:=4Y ?4M[u>X4M`>">XM (4@ A+AM'[uUX[u> J>PT(A(4w

g N ?4Tq *E\7*E) 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

*E.

*E)

Page 195: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

XT 6PAP+wMA>(>PP>[uAY )\\EY -+MMXTsq 6P `>P(uA +(z @>P 6Pz+uP(4wY @+MM w>"XMM>A}-XM[u> Q+[u$>Pu+UA> `>MAXTTA> 51Uw>4 +(MU/M>4 1@>P @+MM (Tw>V>uPA `>tMAXTTA> 51Uw>4 +(z >X4>4 A}-XM[u>4 3>M[u>u>4M+`U+(z uX4@>(A>4 ,A==4 X4 ,UM7S=CI413=Y K 2E 53d O^q *Gsq 9>P ?4M[u>X4M`>">XM XMA >X4 >P`P+[uA>P <>">XMY@>P 1u4> S&[VwPXzz +(z @X> M14MA w>`1A>4>4 <>">XMTXAA>U w>z&uPA "XP@Y (4@ "XPVA@>Mu+U` @> z+[A1 "X> >X4> <>">XMU+MA(TV>uP z&P @X> `>">XM`>U+MA>A> b+PA>Xq 5&P@>4 f+[u">XM @>P 3>"X44>P^X>U(4wM+`MX[uA `>@>(A>A @X>MY @+MM >4A">@>P @>PQA-zUq V>X4> ">XA>P>4 <>">XM> z&P @+M J1PUX>w>4 >X4>P 3>"X44>P^X>U(4wM+`MX[uAz&uP>4 T(MM 1@>P @+M 5? 1u4> ">XA>P> <>">XM+4^>X[u>4 $1T 5>uU>4 >X4>P 3>t"X44>P^X>U(4wM+`MX[uA +(Mw>u>4 V+44qBM>(hhUY?"UP #"h <;h&W"U;h'"/"Uh"h% iH>44 MX[u >X4 P>[uAUX[u ^( `>(PA>XU>4t@>M 3>M[u>u>4 XTT>P "X>@>P wU>X[uA 1@>P MX[u 'u4UX[u> J>P`X4@(4w>4 $14 NPtM+[u> (4@ HXPV(4w MA'4@Xw ^>Xw>4Y "XP@ @>P SX[uA>P VP+zA MX[u MA>AXw "X>@>Ptu1U>4@>P j>`>4M>Pz+uP(4w $14 >X4>T z>MAMA>u>4@>4 6P>Xw4XM +(z >X4 +4@>P>MM[uUX>v>4g ,M1 <50 $q .xq*q.2:2 7 Jpp S GyC:yY <QA<Uq pp .2:2Y y*xsq B(Tf+[u">XM @>P 3>"X44>P^X>U(4wM+`MX[uA u'UA @X> SM-Pq @>4 ?4M[u>X4M`>">XM z&P^(U'MMXwq

JwUq <50 $q )yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp .2:xY Gy. ,GEGsI $q .2q..q.2:y 7 Jppp SxC:*Y <QA<Uq pp .2:EY ):2I $q *.q*q.2:G 7 pF S ..)C:*Y <QA<Uq pp .2:GY GGxI $q ).q.q.22* 7 Fp S .:t.2C2)Y <50CfJ .22*Y xGyI $q ))q*q.22E 7 ppp S x2C2yY <50CfJ.22EY :.)I $q .)q2q)\\) 7 pJ S E\C\.Y <QA<jq pp )\\*Y :yI $q .xq.)q)\\x 7 Fp S EC\)Y<QA<Uq pp )\\yY *2)I $q )2q*q)\\G 7 pJ S EC\yY <50CfJ )\\GY .x2)I VPXAq ^(P ?4">4@t`+PV>XA `>X HXUU>4M>PVU'P(4w>4 A@8=RR=PW=4:=4Y 9QAS .2:yY .G\q

1;P?i(\PM;Y #"h <;h&W"U;h'"/"Uh"h% 9>P ?4M[u>X4M`>">XM V+44 @(P[u +4@>tP> <>">XM> ,1`W>VAX$> <>">XM+4^>X[u>4Y 0XUzMA+AM+[u>4 Mq ?4Tq x.\7x)xs `^"q@(P[u 3U+(`u+zAT+[u(4w >4AVP'zA>A ">P@>4q 0X>P^( T(MM 4(P @X> >P4MAu+zA>h/wUX[uV>XA >X4>M +A}-XM[u>4 3>M[u>u>4M+`U+(zM @+Pw>U>wA ">P@>4 ,<50 $q.2q..q.2:y 7 Jppp S xC:*Y <QA<Uq pp .2:EY ):2I $q ..q:q.2:G 7 pF S .x*C:EY<50CfJ .2::Y )2)I $q .xq.)q)\\x 7 Fp S EC\)Y <QA<Uq pp )\\yY *2)I $q )xq.q)\\y 7 ppp < )\C\xY W(PXMsI 4X[uA >Pz1P@>PUX[u XMAY @+MM @+M 3>w>4A>XU `>"X>M>4"XP@ ,<50 $q .*q..q.2G2 7 Jppp S 2*CG*Y <QA<Uq pp .2:\Y E2Y G.sq 3>UX4wA >MY@>4 ?4M[u>X4M`>">XM ^( >4AVP'zA>4Y M1 `U>X`A >M `>X @>P 1`W>VAX$>4 <>">XMU+MA@>M <>">XM`>U+MA>A>4 ,M1 <50 $q .2q..q.2:y 7 Jppp S xC:*Y <QA<Uq pp .2:EY ):2IMq +(Mz&uPUq ?4Tq *E*sq<;/";#M;Yh\(>>" #"h <;h&W"U;h'"/"Uh"h% hXA <UX[V +(z jX>`u+`>P>Xz'UU>V+44 @>P ?4M[u>X4M`>">XM ^(4'[uMA X4 ^">X wP1v> N4A>PwP(-->4 (4A>PA>XUA ">Pt@>4Z @X> -1MXAX$> (4@ @X> 4>w+AX$> 5>MAMA>UU(4w @>P 6X4V&4zA>>P^X>U(4wM+`MX[uA,@+^( 4'u>P +PHUP:=4Y ?4M[u>X4M`>">XM (4@ A+AM'[uUX[u> J>PT(A(4w XT 6PAP+wtMA>(>PP>[uAY )\\EY )*x zzqsq b1MXAX$ V+44 4+[u ?4MX[uA @>M <50 `>X A}-XM[u>4 >Pt">P`M"XPAM[u+zAUX[u>4 <>A'AXw(4w>4 $1T J1PUX>w>4 >X4>P 6X4V&4zA>>P^X>U(4wMt+`MX[uA +(Mw>w+4w>4 ">P@>4q 9+M wXUA +([u `>X @>P 3P&4@(4w >X4>M 4>(>4N4A>P4>uT>4Mq f>w+AX$ V+44 >X4> 6X4V&4zA>>P^X>U(4wM+`MX[uA `>P>XAM +(zwP(4@@>M ?4M[u>X4M`>">XM>M +(MM[u>X@>4Y ">44 A}-XM[u> 5P>X^>XA`>A'AXw(4w>4 ,i01`t`}Mgs 1@>P QA>(>PM-+PT1@>UU> $1PUX>w>4q Q1 "XP@ @+M 5? $1T f+[u">XM ->PM/4tUX[u>P h1AX$> @>M QA-zUq `>X 1`Wq 4X[uA ^(P 6X4V&4zA>>P^X>U(4w w>>Xw4>A>P O'AXwtV>XA>4 >4A`(4@>4 ,Mq(q fAmd$R>dKmdH6T m=6mc ^3K3d%33Kmcesq! ,d3SR>6!m:cH6Kmd6mR8m6# <>X >X4>T 3P1vu+4@>UM(4A>P4>uT>4 M-PX[uA @>P <>t">XM @>M >PMA>4 ?4M[u>X4M @+z&PY @+MM @X>M> TXA 3>"X44>P^X>U(4wM+`MX[uA `>APX>t`>4 ">P@>4 ,<50 $q .2q..q.2:y 7 Jppp S xC:*Y <QA<Uq pp .2:EY ):2 `>APq 3>tAP'4V>wP1vu+4@>Usq +PHUP:=4 ,?4M[u>X4M`>">XM (4@ A+AM'[uUX[u> J>PT(A(4w XT6PAP+wMA>(>PP>[uAY )\\EY )x\s XMA X4 @X>M>T B(M+TT>4u+4w ^( S>[uA @>P ?(zz+Mt

1 .2y

Jq J>Pz+uP>4MzP+w>4 ?4Tq *E) g N

Page 196: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .2E ^Hc=:

M(4wY @+MM 4(P `>X A}-XM[u>4 >P">P`M"XPAM[u+zAUX[u>4 <>A'AXw(4w>4 +(z >X4>4 ?4tM[u>X4M`>">XM ^(P&[Vw>wPXzz>4 ">P@>4 V/44>q! ^=mK;>HW# <>X >X4>T hX>AV+(z M-PX[uA @>P <>">XM @>M >PMA>4 ?4M[u>X4M w>w>4>X4> 3>"X44>P^X>U(4wM+`MX[uA ,<50 $q *.q*q.2:G 7 pF S ..)C:*Y <QA<Uq pp .2:GYGGxI $q ..q:q.2:G 7 pF S .x*C:EY <50CfJ .2::Y )2)sq! Amd$R>dKmdH6T m=6mc ^3K3d%33Kmc# 9X> `>X 1`W>VAX$>P N4w>>Xw4>Au>XA @>M 0+4@>U4M@>M QA-zUq ^(P 6P^X>U(4w -1MXAX$>P 6X4V&4zA> wP@Mq @(P[u @+M 5? ^( -P&z>4@>4->PM/4UX[u>4 h1AX$> ,Mq1qs T&MM>4 `>X J>P[u+PA>P(4w >X4>M h1A1P`11A>M 4X[uA(4A>PM([uA ">P@>4Y ">44 @>P p4u+`>P @>M h1A1P`11A>M M>U`MA 1@>P >X4>P M>X4>P4+u>4 ?4w>u/PXw>4 p4u+`>P >X4>M h1A1P`11Az&uP>PM[u>X4M XMA ,<50 $q ):q:q.2:G 7 ppp S )G*C:*Y <QA<Uq pp .2::Y .\sq 9+44 M1UU>4 4+[u @>P j>`>4M>Pz+uP(4w@X> ->PM/4UX[u>4 p4A>P>MM>4 (4@ f>Xw(4w>4 >X4> S1UU> M-X>U>4I ^(P lPXAXV uX>P+4Mq ?4Tq xy\ f^3K3d<>$RKm6ei! Amd8=mKH6T m=6md .md=m6+3R6H6T# HXP@ >X4> 5>PX>4"1u4(4w X4 >X4>T 5>PX>4"1ut4(4wMV1T-U>~ u1A>UT'vXw $14 >X4>T J>P"+UA(4wM@X>4MA `>APX>`>4Y M1 M-PX[uA@>P <>">XM @>M >PMA>4 ?4M[u>X4M @+z&PY @+MM @X> H1u4(4wM$>PTX>A(4w X4 @>P?`MX[uA @>P 3>"X44>P^X>U(4w `>APX>`>4 "XP@ ,f@Mq 53 $q .2qEq.2:E 7 pJ.:.C:yY 653 .2:EY yE\Y PVPqsq! ,m%d>H$RK+>Tm6R>6!m:# 9>P <>APX>` >X4>M 3>`P+([uA"+w>4u+4@>UM U'MMA wP@Mq +(z@+M J1Pu+4@>4M>X4 >X4>P 3>"X44>P^X>U(4wM+`MX[uA M[uUX>v>4 ,<50 $q 2q*q.222 7F < .yEC2:Y <50CfJ .222Y .)\xsqd"U; <;h&W"U;h'"/"Uh \Li ."/U;;"i*U">M;YhA'hU&WP '"U >A;#/UiPh&WA\P>n8"PiU"'";% <>X U+4@"XPAM[u+zAUX[u>4 <>APX>`>4 M-PX[uA V>X4 <>">XM @>M >PMA>4?4M[u>X4M z&P @X> ?`MX[uA @>P 3>"X44>P^X>U(4w ,<50 $q *q*q.2:: 7 pJ S 2\C:yY<50CfJ .2:2Y 2.sq i5+[uzP>T@> QA-zUq &`>P4>uT>4 >X4>4 U+4@"XPAM[u+zAUX[u>401z &`>P"X>w>4@ +(zwP(4@ ->PM/4UX[u>P f>Xw(4w>4Y M>U`MA ">44 @+TXA 4X[uA>X4 `>M14@>P>M p4A>P>MM> +4 @>P bz>P@>u+UA(4w $>P`(4@>4 XMAg ,M1 <50 $q *q*q.2:: 7 pJ S 2\C:yY <50CfJ .2:2Y 2.Y `>APq ^">X `>4+[u`+PA> >P>P`A> 0/z>$14 X4Mw>Mq .*\ u+ TXA SX4@>Pt (4@ Q[u">X4>u+UA(4wsq

#o <;h&W"U;h'"/"Uh M;# 8"/"Uh>AhP3>UX4wA @X> HX@>PU>w(4w @>M ?4M[u>X4M`>">XM>M ,Mq ?4Tq *E)sY M1 AP'wA @>PW>4Xw>@X> <>">XMU+MAY @>P MX[u ^(P ?`U>XA(4w `>MAXTTA>P S>[uAMz1Uw>4 ^< +(z @+M J1Ptu+4@>4M>X4 >X4>M 3>">P`>`>APX>`M `>P(zA ,<50 $q .2q..q.2:y 7 Jppp S xC:*Y<QA<Uq pp .2:EY ):2sq

8"Uh2U"> 3% 9>P QA-zUq ? A'AXwA J>PTXAAU(4wMw>M[u'zA>I X4 @>T +(z >X4 J>PU(MAW+uP z1Utw>4@>4 n+uP >P^X>UA >P >X4>4 3>"X44q 9+M 5? `>P(zA MX[u ,w>MA&A^A +(z <50 $q .2q..q.2:y 7 Jppp S xC:*Y <QA<Uq pp .2:EY ):2I Mq @+^( ?4Tq *E)s @+P+(zY >M `>MA>u> @>P >PMA>?4M[u>X4 >X4>M 3>">P`>`>APX>`Mq ? V+44 +`>P @+PU>w>4Y @+MM @X> >P4MA> h/wUX[uV>XA z&P>X4> O'AXwV>XA +(M -PX$+A>4 h1AX$>4 `>MA>uAq 9X> <>">XMU+MAY @+MM ? TXA 3>"X44>P^X>tU(4wM+`MX[uA A'AXw XMAY APXzzA @+M 5?q8"Uh2U"> N% 9>P QA-zUq < T+[uA J>PU(MA> +(M @>P J>P[u+PA>P(4w >X4>P D+[uA w>UA>4@Y 1`t"1uU @X> ?PA @>P J>P[u+PA>P(4w +(z 9+(>P w>M>u>4 4X[uA w>>Xw4>A XMAY 3>"X44> +`^(t">Pz>4q 9+M 5? `>P(zA MX[u ,w>MA&A^A +(z <50 $q ):q:q.2:G 7 ppp S )G*C:*Y <QA<Uq pp.2::Y .\Y Mq @+^( ?4Tq *E)s +(z @>4 >PMA>4 ?4M[u>X4 -PX$+A>P h1AX$>q 3>UX4wA >M @>TQA-zUqY @>4 ?4M[u>X4M`>">XM ^( >4AVP'zA>4Y M1 AP'wA >P wU>X[u"1uU ">XA>P @X> <>">XMU+MAY@+MM >P TXA 3>"X44>P^X>U(4wM+`MX[uA A'AXw XMAq

hXMM$>PMA'4@UX[u XMA X4 @X>M>T B(M+TT>4u+4w >X4> 51PT(UX>P(4w X4 <50 $q)yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp .2:xY Gy. ,GEGsZ

i?(M 1`W>VAX$>4 NTMA'4@>4 T(v +(z @+M J1PUX>w>4 1@>P 5>uU>4 @>P ?`MX[uA w>M[uU1MtM>4 ">P@>4Y "1`>X >X4^>U4> NTMA'4@> >X4>4 ?4M[u>X4M`>">XM ,-PXT+tz+[X>t<>">XMs UX>t

g N ?4Tq *E)7*E* 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

*E*

Page 197: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

z>P4 V/44>4Y @>P $1T QA>(>P-zUX[uAXw>4 >4AVP'zA>A ">P@>4 V+44 ,<50t<>M[uU(v X4<QA<Uq pp .2G:Y E)\Y <506 .)yY y.Esq p4 @X>M>T 5+UU> `U>X`A >M `>X @>P 1`W>VAX$>4 <>t">XMU+MA @>M 5? ,<50tNPA>XU $1T .*q f1$>T`>P .2G2 7 Jppp S 2*CG*Y <QA<Uq pp .2:\YE2Y <506 .)2Y y*sqg

B( S>[uA @>(A>A <50 $q .2q..q.2:y ,Jppp S xC:*Y <QA<Uq pp .2:EY ):2s @X> 51PtT(UX>P(4w @>M 3PQ "X> z1UwAZ

i9X> <>T>PV(4w @>M 3P1v>4 Q>4+AM (4A>P ;pJ *[ `` ^(P 1`W>VAX$>4 <>">XMU+MA XMA 7"X> MX[u +(M @>P <>^(w4+uT> +(z @+M <50tNPA>XU $1T .*q f1$>T`>P .2G2 7 Jppp S2*CG* ,<QA<Uq pp .2:\Y E2s >PwX`A 7 @+uX4 ^( $>PMA>u>4Y @+v @+M 5? @+44 ,(4@ 4(P@+44s @X> 1`W>VAX$> <>">XMU+MA z&P @+M J1PUX>w>4 @>P 3>"X44+`MX[uA AP'wAY ">44 >M 7"X> XT NPAq $q .*q..q.2G2 7 Jppp S 2*CG*Y <QA<Uq pp .2:\Y E2 7 @+P+(M S>[uAMz1Uw>4 ^(M>X4>4 3(4MA>4 +`U>XA>4 "XUUqg

B( 5'UU>4 @X>M>P ?PA Mq1q f5m+m=c:>cKe (4@ uX>P <>XM-X>U .q

Nn E"i\AWi";hi"&WP>U&W" 0"hPhP">>M;Y \"W>";#"i 1U;?L;\P""i*U">M;YhVA'hU&WPT J"&WPh'"W">\"

1;Ph&W"U#M;Y U= IP"M"i\"hPh"P*M;YhK"i\AWi"; pg 3[[ <`o% 9+M 5? M>A^A XT5+UU> @>P jX>`u+`>P>X V>X4> 6X4V&4zA> @>P `>APq ?PA +4Y X4@>T >M X4 @X> >4AM-P>t[u>4@> Q-q >X4> if(UUg >X4M>A^A 1@>P MX> TXA >X4>T QAPX[u +(Mz&UUAq 9X>M> 5>MAMA>UtU(4w >P"'[uMA +`>P 4X[uA X4 <>MA+4@MVP+zA (4@ XMA 4X[uA M>U`MA'4@Xw +4z>[uA`+P,K .yG ?`Mq ) ?dsq 9>P QA-zUq T(MM MX[u $X>UT>uP XT 6X4M-P([uM$>Pz+uP>4 w>w>4@>4 z>MAw>M>A^A>4 QA>(>P`>AP+w ">4@>4q j+(A>A @X> 6QAq +(z if(UUgY ">XU ,+([u1u4> @X> J>PU(MA> +(M jX>`u+`>P>Xs V>X4 -1MXAX$>M ^$6 $>P`U>X`AY XMA @X> QA>(>Ptz>MAM>A^(4w @>M n+uP>M +4^(z>[uA>4Y X4 @>P MX[u @X> J>PU(MA> +(M @>P $1T 5? +UMjX>`u+`>P>X +4w>M>u>4>4 <>A'AXw(4w >PMAT+UXw +(M"XPV>4 V/44>4 ,&`>P J>PU(MAtz>MAMA>UU(4w 4+[u K .\@ ?`Mq x Mq(qsq1;Ph&W"U#M;Y U= 0"hPhP">>M;YhK"i\AWi"; pg 3S9$ g 3!) <'hn 3 ain N <`o%j>u4A @+M 5? >X4> w>M14@>PA> 3>"X44z>MAMA>UU(4w ,K .:. ?`Mq . Q+A^ .Y K .yy?`Mq . Q+A^ * ?ds 1@>P >X4> J>PU(MAz>MAMA>UU(4w 4+[u K .\@ ?`Mq x +`Y ">XU >MjX>`u+`>P>X +44XTTAY @+44 V+44 @>P QA-zUq J>P-zUX[uA(4wMVU+w> >Pu>`>4 TXA@>T BX>UY @>T 5? +(z^(w>`>4Y >X4>4 3>"X44 1@q J>PU(MA X4 `>MAXTTA>P 01u>z>MA^(M>A^>4q QA>UUA @+M 5? @+w>w>4 @X> 6X4V&4zA> TXA if(UUg z>MAY @+44 XMA @>P<>M[u>X@ T>uP@>(AXwZ7 >4A">@>P 6X4V&4zA> @>P `>w>uPA>4 ?PAY +`>P TXA +(Mw>wUX[u>4>T 6Pw>`4XMY

@+44 ?4z>[uA(4wMVU+w> ,K x\ ?`Mq . 53ds 1@>P7 V>X4> 6X4V&4zA> @>P `>w>uPA>4 ?PA ">w>4 ?44+uT> $14 jX>`u+`>P>X ,@+44

J>P-zUX[uA(4wMVU+w> Mq1qsq6X4 M1U[u>P <>M[u>X@ XMA +(MU>w(4wMz'uXw ,$wUq <50 $q ):q..q.2:y 7 pJ S.G:C:*Y <QA<Uq pp .2:EY )2* _)2x]I @+^( I"PHR=4Y 5S .2:GY GG _:\]sq

On E7i>(M\UY" 0"hPh"P*M;Y$ 0"hPh"P*M;Y M;P"i E7i'"WA>P$ :;#"iM;Y K7;IP"M"i'"h&W"U#";

9X> 5P+w> 4+[u @>4 =4@>P(4wMT/wUX[uV>XA>4 $14 QA>(>P`>M[u>X@>4 M-X>UA `>X@>P ?`wP>4^(4w ^(P jX>`u+`>P>X ">w>4 @>P (4MX[u>P>4 <>(PA>XU(4wMT/wUX[uV>XtA>4 (4@ @>P MX[u T/wUX[u>P">XM> '4@>P4@>4 <>(PA>XU(4w >X4> `>M14@>P> S1UU>qE7i>(M\UY" 0"hPh"P*M;Y Y"=n g 3R[ <`% f+[u K .Ey ?d V+44 >X4> QA>(>P$1PU'(zXw z>MAw>M>A^A ">P@>4Y M1">XA @X> J1P+(MM>A^(4w>4 XuP>P 64AMA>u(4w (4tw>"XMM MX4@q 9X> N4w>"XMMu>XA T(MM O+AM+[u>4 `>AP>zz>4Y (4@ @X> O+AM+[u>4Y @X>

1 .2G

Jq J>Pz+uP>4MzP+w>4 ?4Tq *E*7*Ey g N

*Ex

*Ey

Page 198: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 .2: ^Hc=:

+UM (4w>"XMM +4w>M>u>4 ">P@>4Y T&MM>4 XT J1P`>u+UAM$>PT>PV +4w>w>`>4 ">Pt@>4 ,<50 $q )yqxq.2:y 7 pJ S ExC:*Y <QA<Uq pp .2:yY Ex:sq 6X4> N4MX[u>Pu>XA X4@>P MA>(>PP>[uAUX[u>4 <>(PA>XU(4w >X4>M z>MAMA>u>4@>4 Q+[u$>Pu+UAM P>[uAz>PAXwA@X> J1PU'(zXwV>XAM+41P@4(4w 4X[uA ,<50 $q :qGq.22: 7 p < ...C2GY <QA<Uq pp.22:Y G\)sq9X> <>^>X[u4(4w ijX>`u+`>P>Xg +UM 3P(4@ z&P @>4 J1PU'(zXwV>XAM$>PT>PV "XP@$1T <50 X4 MA'4@Xw>P SM-Pq +UM +(MP>X[u>4@ +4w>M>u>4 ,$wUq <50 $q ))q.)q.2:GpJ < .GxC:EY <QA<Uq pp .2::Y )*xI $q )yq..q)\\y 7 Fp < .C\yY <50CfJ )\\EYx:xI $q )*q.q)\\E 7 pJ < :\C\xY <50CfJ )\\EY .)x)sq 9+M <J>Pz3 ,$q ).q*q.22E 7 ) <$S )*2)C2yY QA6 .22EY *xxs u+A @X>M 4X[uA `>+4MA+4@>Aq 9>T <50XMA ^(^(MAXTT>4 ,>`>4M1 EN@S=4Y ?dtQA< )\\:Y )x2 _)y\]I VPXAq *4W"PY 9X>6X4V&4zA>>P^X>U(4wM+`MX[uAY )\.\Y .2) zzqI +4@>PM +([u 41[u @X> J1P+(zU+w>Y $wUq>U>VAP14XM[u>M 00St?P[uX$ (4A>P """q>PAP+wMA>(>PP>[uAq@>CuuP%+P[uX$quATYK ) 6QA3Y ?4Tq *Exsq 9X> 6X4V&4zA>>P^X>U(4wM+`MX[uA XMA >X4> O+AM+[u>Y @X> MX[u(N >PMA 4+[u ?`U+(z T>uP>P>P n+uP> ^">Xz>UMzP>X z>MAMA>UU>4 U'MMAq 9>P ^($1P `>tMA>u>4@>4 N4w>"XMMu>XA @+Pz @(P[u ?4">4@(4w $14 K .Ey ?d S>[u4(4w w>AP+tw>4 ">P@>4q ?UU>P@X4wM XMA ^( `>+[uA>4Y @+MM @>P J1PU'(zXwV>XAM$>PT>PV +(z^(u>t`>4 XMAY M1`+U@ @X> N4w>"XMMu>XA >4Az+UU>4 XMA ,K .Ey ?`Mq ) Q+A^ )I @+^( <50 $qxq2q)\\: 7 pJ S .C\GY <QA<Uq pp )\\2Y **yI @+^( EN@S=4" ?dtQA< )\\:Y )x2_)y.]sq 9X> N4w>"XMMu>XA XMA `>M>XAXwAY ">44 @X> z&P @X> <>(PA>XU(4w @>P 6X4V&4ztA>>P^X>U(4wM+`MX[uA T+vw>`UX[u>4 0XUzMA+AM+[u>4 z>MAw>MA>UUA ">P@>4 V/44>4 (4@@+M 5? @+$14 -1MXAX$> l>44A4XM u+AqE7i'"WA>P #"i aA&W2iL\M;Y% 6X4> 5>MAM>A^(4w (4A>P @>T J1P`>u+UA @>Pf+[u-P&z(4w w>Tq K .Ex ?d XMA MA>AM T/wUX[uY ">44 @+M 5? ^< @X> h>PVT+U>z&P @+M J1PUX>w>4 @>P 3>"X44>P^X>U(4wM+`MX[uA 4X[uA +(MP>X[u>4@ w>-P&zA u+Aq3>w>`>4>4z+UUM V+44 @>P J1P`>u+UA @>P f+[u-P&z(4w TXA @>T J1PU'(zXwV>XAMt$>PT>PV V1T`X4X>PA ">P@>4 ,K .Ey ?`Mq *I @+^( EN@S=4Y ?dtQA< )\\:Y )x2_)y\]sq:;#"iM;Y /"Y"; ;"M"i HAPhA&W"; Y"=n g 3SO <`% f>(> O+AM+[u>4 `>^&wtUX[u @>M J1PUX>w>4M $14 6X4V&4zA>>P^X>U(4wM+`MX[uA V/44>4 +UU> O+AM+[u>4 M>X4Y@X> T+vw>`UX[u +UM 0XUzMA+AM+[u>4 `^"q 1`W>VAX$> <>">XM+4^>X[u>4 z&P @+M J1PtUX>w>4 $14 6X4V&4zA>>P^X>U(4wM+`MX[uA MX4@q9+M V/44>4 i+UU> 4'u>P>4 NTMA'4@>Y J1Pw'4w> (4@ <>M14@>Pu>XA>4 @>P <>tAPX>`Mz&uP(4wg M>X4Y i@X> XT B(M+TT>4u+4w TXA @>4 (4(4A>P`P1[u>4 >P^X>UA>4J>PU(MA>4 8 ^( @>T Q[uU(v `>P>[uAXw>4Y @>P <>APX>` ">P@> 4X[uA >P4MAUX[u TXA3>"X44>P^X>U(4wM+`MX[uA w>z&uPAg ,<50 $q ):q*q.2:x 7 pJ S xyC:.Y <50CfJ.2:EY ).* `>APq K ))) ?`Mq . fPq . S?dI @+^( I"PHR=4Y 5S .2:GY GG _:\]Z +4t">4@`+P +([u +(z K .G* ?`Mq . fPq . ?d .2GGsqH>P@>4 @>T 5? 4+[uAP'wUX[u M1U[u> O+AM+[u>4 `>V+44AY M1 V+44 @+M 5? M>X4>64AM[uq &`>P @X> jX>`u+`>P>X '4@>P4q

8"Uh2U">% 9>T 5? "XP@ 4+[uAP'wUX[u `>V+44AY @+MM >M MX[u `>X @>P $>PTX>A>A>4 H1ut4(4w @>M QA-zUq (T >X4 M1wq hX>AV+(zth1@>UU u+4@>UA (4@ >X4 `X4@>4@>M l+(z+4w>`1A@>M hX>A>PM $1PU+wq 9X> ^( `>(PA>XU>4@> O1A+U->PX1@> XMA @+@(P[u V&P^>P +UM +4w>41TtT>4 ,$wUq ?4Tq *:E7*::sq

?`>P +([u 4+[u K .G* ?d V+44 @>P L`>Pw+4w ^(P jX>`u+`>P>X 4X[uA +(z >X4 HWqX44>Pu+U` @>P ?4U+(z-u+M> 1@>P w+P +(z @>4 <>APX>`M`>wX44 ^(P&[V `>^1w>4 ">Pt@>4q

g N ?4Tq *Ey 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

Page 199: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

Efn E"iW(>P;Uh *M A;#"i"; E7ih&WiU\P";

3n E"iW(>P;Uh *M= ."/"i'"hP"M"ii"&WP

9X> 3>"X44>P^X>U(4wM+`MX[uA +UM O+A`>MA+4@MT>PVT+U z&P @>4 6X4V(4zAMA+At`>MA+4@ 4+[u K .y (4@ +UM O+A`>MA+4@MT>PVT+U @>M 3>">P`>`>APX>`M XQ$q K )3>"QA3 MX4@ $14 @>P SM-Pq MA>AM wU>X[u $>PMA+4@>4 "1P@>4q<XM ^(T QA>(>P`>P>X4Xw(4wM3 .2:E $q .2q.)q.2:y ,<QA<Uq p .2:yY G*ys `>MAXTTA>MX[u @X> 3>"X44>P^X>U(4wM+`MX[uA 4+[u K ) ?`Mq . 3>"QA3 XJTq K . ?`Mq .Q+A^ ) 3>"QA9Jq hXA @>T QA>(>P`>P>X4Xw(4wM3 .2:E "(P@> @X> 9>zX4XAX14 @>M3>">P`>`>APX>`M X4 K .y ?`Mq ) Q+A^ . &`>P41TT>4 (4@ X4 K ) ?`Mq . Q+A^ )3>"QA3 +(z @X>M> J1PM[uPXzA $>P"X>M>4q

Nn E"iW(>P;Uh *M= G=hAP*hP"M"ii"&WP

9X> >PAP+wMA>(>PUX[u> <>u+4@U(4w >X4>P O'AXwV>XA +UM jX>`u+`>P>X XMA z&P @X> (TtM+A^MA>(>PP>[uAUX[u> H&P@Xw(4w (4`>+[uAUX[u ,53 <P>T>4 $q )2q:q.2:: 7 pp.\)C:: JY 653 .2::Y y2GY PVPqsq 6X4> N4A>P4>uT>PA'AXwV>XA XQ@q NQA3 V+44+([u @+44 +(Mw>&`A ">P@>4Y ">44 @X> 3>"X44>P^X>U(4wM+`MX[uA z>uUA ,K ) ?`Mq .Q+A^ * NQA3sI $wUq +UUwq ^(P N4`>+[uAUX[uV>XA @>P >X4V1TT>4MA>(>PP>[uAUX[u>4<>(PA>XU(4w >X4>P <>A'AXw(4w z&P @X> (TM+A^MA>(>PP>[uAUX[u> H&P@Xw(4w <50 $q.)q.)q.2:y 7 J S )yCG:Y <QA<Uq pp .2:EY ).Eq

On E"iW(>P;Uh *M= 8"/"iPM;Yhi"&WP

9X> <>">PA(4w $14 HXPAM[u+zAMw&A>P4 `^"q "XPAM[u+zAUX[u>4 6X4u>XA>4 4+[u@>T <>"3 >Pz1UwA wP@Mq (4+`u'4wXw @+$14Y 1` >X4 QA-zUq @X> 6P^X>U(4w $14 6X4tV&4zA>4 4+[u @>T 6QA3 `>+`MX[uAXwAq 9+M <>">PA(4wMP>[uA V4&-zA +4 1`W>VAX$>h>PVT+U> +4q 9X>M M[uUX>vA +`>P 4X[uA +(MY @+MM >X4^>U4> <>wPXzz> XT <>"3 (4@XT 6QA3 X4 wU>X[u>P H>XM> $>P"+4@A ">P@>4Y Mq(q X4M`>Mq ^(T <>wPXzz @>M 3>t">P`>`>APX>`MqcA;#V M;# \7ihP/UiPh&WA\P>U&W"h E"i=5Y"; pg OO 8"/.o% 9>P `>">PA(4wMtP>[uAUX[u> <>wPXzz @>P j(5 M>A^A >X4> 6P^>(w(4w @>M 6P">P`M ">w>4 4X[uA $1tP+(MI @>Mu+U` MX4@ +([u U(z <>APX>`>Y @X> 1u4> 3>"X44+`MX[uA `>APX>`>4 ">P@>4YU(z <>APX>`> XQ@q <>">PA(4wMP>[uAM ,M1 <50 $q .:q.)q.2:y 7 pp < *yC:yY<QA<Uq pp .2:EY ):)I (4A>P 0X4">XM +(z S50 $q .Gq.)q.2*. 7 ppp ? :)yC*.YSQA<Uq .2*)Y **\sq8"PiU"'hK"i=5Y"; pg 9[ 8"/.o% 9>P <>wPXzz @>M 3>">P`>`>APX>`>M X4 K 2y<>"3 "XP@ XT <>">PA(4wMP>[uA "X> X4 K .y ?`Mq ) 6QA3 +(Mw>U>wAY M1 @+MM 1u4>3>"X44>P^X>U(4wM+`MX[uA +([u V>X4 <J w>w>`>4 XMAq8"PiU"'hK"i=5Y"; \i"U"i 8"iM\" pg 9R 8"/.o% 9(P[u K 2E <>"3 "XP@ @+M<J zP>X>P <>P(z> @>T 3>">P`>`>APX>` wU>X[uw>MA>UUAq 9>Mu+U` "XP@ K 2E <>"3+(z jX>`u+`>P>X`>APX>`> $14 5P>X`>P(zU>P4 >`>4M1 "X> +(z jX>`u+`>P>Xt3>">P`>t`>APX>`> ,Mq1qs z&P 4X[uA +4">4@`+P w>u+UA>4q

6X4MA">XU>4 zP>Xq

1 .22

Jpq J>Pu'UA4XM ^( +4@>P>4 J1PM[uPXzA>4 ?4Tq *EE7*Gx g N

*EE

*EG

*E:

*E27*Gx

Page 200: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 )\\ ^Hc=:

Effn E7iAMhh"P*M;Y"; #"i 1U;?L;\P""i*U">M;YhA'hU&WP

3n b"i?=A>" #"i cU"'WA'"i"UVJ"&WPh2i"&WM;Y

80+ .iI ZQ!N% 9>P 3P1v> Q>4+A @>M <50 ,$q )yqEq:x 7 3PQ xC:)Y <QA<Uq pp.2:xY Gy.s u+A @X> `XM @+uX4 ^"XM[u>4 M(`W>VAX$>P (4@ 1`W>VAX$>P <>(PA>XU(4wM[u"+4V>4@> SM-Pq ^(P jX>`u+`>P>X ,Mq ?4Tq *y.7*yys @+uX4w>u>4@ -P'^XMX>PAY@+MM l>44^>X[u>4 @>P jX>`u+`>P>X @X> z>uU>4@> 6X4V&4zA>>P^X>U(4wM+`MX[uA XMAY"'uP>4@ 1`W>VAX$> lPXA>PX>4Y TXA @>4>4 `XMu>P @+M J1PUX>w>4 1@>P 5>uU>4 >X4>P6X4V&4zA>>P^X>U(4w `>U>wA "(P@>Y 4+[u <50 $q )yqEq.2:x ,3PQ xC:)Y <QA<Uq pp.2:xY Gy.s 4(4T>uP 4(P 41[u i<>">XM+4^>X[u>4g @+PMA>UU>4q9X> 4+[u @>P `XMu>PXw>4 SM-Pq @>M <50 ^(P jX>`u+`>P>X w>UA>4@>4 3P(4@M'A^>u+`>4 ">XA>P i@+@(P[u >X4> 4>(> b>PM->VAX$> >Pu+UA>4Y @+MM @>P 3P1v> Q>4+A 7XT 3>w>4M+A^ ^(P `XMu>PXw>4 SM-Pq 8 7 @X> 3>"X44>P^X>U(4wM+`MX[uA +UM QAP>`>44+[u <>APX>`M$>PT/w>4MT>uP(4w X4 3>MA+UA >X4>M O1A+Uw>"X44MY @uq >X4>M -1MXAXt$>4 3>M+TA>Pw>`4XMM>M @>M <>APX>`M $14 @>P 3P&4@(4w `XM ^(P J>P'(v>P(4wY?(zw+`> 1@>P jXm(X@+AX14 @>zX4X>PAg ,M1 <50 $q ).q*q.2:y 7 pJ S )yC:)Y<QA<Uq pp .2:yY *22 _x\\]sqi5&P @X> <>P&[VMX[uAXw(4w M1U[u>P J>PU(MA> w>4&wA> 8g `XMu>P i@X> 5>MAMA>UU(4wY@+v X4 B(V(4zA 4+[uu+UAXw> ">44 +([u `>M[u>X@>4> 3>"X44> >P"XPAM[u+zA>A ">Pt@>4 V/44>4Y "1`>X @+M 3>"X[uA +(z @>P f+[uu+UAXwV>XA @>P 3>"X44>Y 4X[uA +(zXuP>P 0/u> U+wg ,M1 <50 $q ).q*q.2:y 7 pJ S )yC:)Y <QA<Uq pp .2:yY *22 zqY (4A>P<>P(z(4w +(z <50 $q Eq*q.2:\ 7 pJ S .:)CG:Y <QA<Uq pp .2:\Y G.:sqh>PVT+U> @>P 4>(>4 jX>`u+`>P>XtSM-Pq MX4@ ,$wUq ?4Tq *yysZ7 z>uU>4@> 6X4V&4zA>>P^X>U(4wM+`MX[uA ,Mq ?4Tq *GEsY MA+AA@>MM>4 O'AXwV>XA +(M

->PM/4UX[u>4 ,4X[uA "XPAM[u+zAUX[u>4s 3P&4@>4 ,Mq ?4Tq *GGsI ^(T H>[uM>U^"XM[u>4 `>X@>4 h1AX$>4 Mq ?4Tq *G:I

7 6X4V&4zA>>P^X>U(4wM+`MX[uA +UM QAP>`>4 4+[u >X4>T O1A+Uw>"X44 `^"q O1A+Ut&`>PM[u(MM XQ @>P MA>(>PUX[u>4 6PTXAAU(4wM$1PM[uPXzA>4 ,Mq ?4Tq *:.7*:)sI

7 <>(PA>XU(4w @>P 6X4V&4zA>>P^X>U(4wM+`MX[uA +UM X44>P>M O+A`>MA+4@MT>PVT+U+4u+4@ '(v>P>P ,1`W>VAX$>Ps h>PVT+U> ,<>">XM+4^>X[u>4Y Mq ?4Tq x\:7x)\sI

7 6Pz1P@>PUX[uV>XA >X4>P X4 @X> B(V(4zA w>PX[uA>A>4 (4@ U+4wzPXMAXw>4 <>(PA>XtU(4w ,Mq ?4Tq x\\s z&P @>4 W>">XUXw>4 JB ,Mq ?4Tq x\)sY "1z&P @X> J>Pu'UA4XMtM> >X4>M `>P>XAM +`w>U+(z>4>4 B>XAP+(TM "X[uAXw> ?4u+UAM-(4VA> `X>A>4 V/4t4>4 ,Mq ?4Tq x\xsq

_iL\M;Yhh&W"=A% ?(M @>T J1PMA>u>4@>4 "XP@ +UUwq >X4 ^">XMA(zXw>M bP&z(4wMtM[u>T+ +`w>U>XA>Aq B(4'[uMA XMA XT S+uT>4 >X4>P O1A+U>Pz1UwM-P1w41M> ^( >PTXAtA>U4Y 1` z&P @X> >4AM-P>[u>4@> O'AXwV>XA U+4wzPXMAXw TXA >X4>T 3>"X44 1@>PL`>PM[u(MM ^( P>[u4>4 XMA ,Mq ?4Tq *:. zzqsq p4 >X4>T ^">XA>4 Q[uPXAA XMA ^( -P&tz>4Y "X> @>P QA-zUq M(`W>VAX$ ^( @>4 ^( >P"+PA>4@>4 J>PU(MA>4 MA>uAq 0X>P MX4@@X> ^(P J>Pz&w(4w MA>u>4@>4 1`W>VAX$>4 <>">XM+4^>X[u>4 >X4w>u>4@ ^( "&P@Xtw>4 ,Mq ?4Tq x\: zzqsq

Nn bAXY"'>U&W?"UP hM'@"?PUK"i diUP"iU"; p\"W>";#" 1U;?L;\P""i*U">M;YhVA'hU&WP$ 2"ih5;>U&W" .iL;#" #"i c"'";h\LWiM;Yo

Ao 0"W>";#" 1U;?L;\P""i*U">M;YhA'hU&WP9X> u/[uMAPX[uA>PUq SM-Pq $>PU+4wA 6X4V&4zA>>P^X>U(4wM+`MX[uA +UM J1P+(MM>A^(4w@>P 6QAbzUX[uA (4@ @+TXA +([u +UM J1P+(MM>A^(4w z&P @>4 J>PU(MA+(MwU>X[u ,^(P

g N ?4Tq *Gy7*GE 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

*Gy

*GE

Page 201: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

S>[uAMwP(4@U+w> Mq ?4Tq *xGsq pT 51Uw>4@>4 ">P@>4 "X[uAXw> 4>(>P> 64AM[u>Xt@(4w>4 ^( @>4 >X4^>U4>4 6X4V(4zAM+PA>4 +(zw>z&uPAI 'UA>P> 64AM[u>X@(4w>4 MX4@`>X @>P 9+PMAq @>P >X4^>U4>4 6X4V(4zAM+PA>4 ,Mq +` ?4Tq xx\s M1"X> XT >U>VAP1t4XM[u>4 00St?P[uX$ (4A>P """q>PAP+wMA>(>PP>[uAq@>CuuP%+P[uX$quATY l1TtT>4AX>P(4w ^( K )Y ?4Tq *GE ^( zX4@>4q0Li 1U;?L;\P" AMh cA;#V M;# 07ihP/UiPh&WA\P% <50 $q )Gq.q)\\\ 7 pJ S**C22Y <QA<Uq pp )\\\Y ))G ,VU>X4> bz>P@>^([uAsI $q Eq*q)\\* 7 pJ S )EC\.Y<QA<Uq pp )\\*Y G\) ,3>"X44>PTXAAU(4w 4+[u 9(P[uM[u4XAAMM'A^>4sI $q ..q.\q)\\G7 pJ S .yC\yY <QA<Uq pp )\\:Y xEy ,b+[uA`>APX>`sI $q xq2q)\\: 7 pJ S .C\GY<QA<Uq pp )\\2Y **yq0Li 1U;?L;\P" AMh ."/"i'"'"PiU"'% <50 $q )yqEq.22E 7 Jppp S ):C2xY<QA<Uq pp .22GY )\) ,0(`M[uP+(`>P$>PTX>A(4wsI $q .yqyq)\\) 7 F S *C22Y<QA<Uq pp )\\)Y :\2 ,6X4^>Uu+4@>UMw>M[u'zAsI $q *.qGq)\\) 7 F S x:C22Y <QA<Uq pp)\\*Y ):) ,5XA4>MMt;>4A>PsI $q ).qGq)\\x 7 F S **C\*Y <QA<Uq pp )\\xY .\E*,<11AMu+4@>UsI $q .Gq..q)\\x 7 F S E)C\.Y <QA<Uq pp )\\yY **E ,h/`>Uu+4@>UsI$q )*qyq)\\G 7 F S **C\xY <QA<Uq pp )\\GY :Gx ,<([u$>PU+wsI $q )Gqyq)\\2 7 F SE)C\EY W(PXM ,H>X4u+4@>Usq0Li 1U;?L;\P" AMh h">'hP(;#UY"i <i'"UP% <50 $q ))qxq.22: 7 Fp S .\C2GY<QA<Uq pp .22:Y EE* ,S>[uAM+4"+UAsI $q ):q..q)\\) 7 Fp < .)t.xC\\Y fnH )\\*Y)xG2 ,S>[uAM+4"+UAsI $q .xq.)q)\\x 7 Fp S EC\)Y <QA<Uq pp )\\yY *2) ,S>[uAMt+4"+UAsq0Li 1U;?L;\P" AMh ;U&WPh">'hP(;#UY"i <i'"UP% 53 9&MMqCl/U4 $q ):q*q.2G2 7Jppp .:xCGE 6Y 653 .2G2Y x*.Y PVPq0Li 1U;?L;\P" AMh dA2UPA>K"i=5Y";% <50 $q ).qGq.2:. 7 Jppp S .yxCGEY<QA<Uq pp .2:)Y *G ,`>APq ?VAX>4sI $q )*q*q.2:) 7 Jppp S .*)C:\Y <QA<Uq pp .2:)YxE* ,`>APq Q[u(U@^X4M>4+`^(w `>X H>PA-+-X>PV+(zsI $q )\qEq)\\E 7 F S *C\EY<QA<Uq pp )\\EY :G\ ,3P(4@P>4A>sq0Li 1U;?L;\P" AMh E"i=U"PM;Y M;# E"i2A&WPM;Y% <50 $q *\q2q.22G 7 pF S:\C2xY <QA<Uq pp .22:Y GG. ,6Xw>4A(TM"1u4(4wsI $q ).q..q)\\\ 7 pF S )C2EY<QA<Uq pp )\\.Y G:2 ,w>M[uU1MM>4>P pTT1`XUX>4z14@MsI $q 2qGq)\\) 7 pF S yGC\\Y<QA<Uq pp )\\*Y E2y ,Q14@>P+`M[uP>X`(4w>4sI $q Eq.\q)\\x 7 pF S *\C\*Y<QA<Uq pp )\\yY *:E ,+(z"'4@Xw>M H1u41`W>VAsI $q )Eq.\q)\\x 7 pF S yGC\)Y<QA<Uq pp )\\yY *:: ,5>PX>4"1u4(4wsI $q .2qxq)\\y 7 pF S .\C\xY <QA<Uq pp )\\yYE2) ,uXMA1PXM[u> h&uU>sI $q .2qxq)\\y 7 pF S .yC\xY <QA<Uq pp )\\yY Gyx ,5P>T@tzX4+4^X>P(4w TXA j>`>4M$>PMX[u>P(4wsI $q )xq:q)\\E 7 pF S .yC\EY <QA<Uq pp)\\GY )yE ,J>PTX>A(4wM^>XA `>X 5>PX>4"1u4(4wsI $q .\qyq)\\G 7 pF S GC\GY<QA<Uq pp )\\GY :G* ,U+4wzPXMAXw> J>PTX>A(4wsI $q ):q..q)\\G 7 pF S 2C\EY<QA<Uq pp )\\:Y y.y ,(4`>`+(A>M 3P(4@MA&[VsI $q )\qGq)\.\ 7 pF S x2C\2Y 5S)\.\Y .\:G ,3>">P`>XTT1`XUX>4sq8"U #"i 1U;?L;\P""i*U">M;YhA'hU&WP u+4@>UA >M MX[u (T >X4> X44>P> O+AM+[u>Y@X> 7 "X> +UU> MX[u X4 @>P J1PMA>UU(4w $14 h>4M[u>4 +`M-X>U>4@>4 J1Pw'4w> 74(P +4u+4@ '(v>PUX[u>P h>PVT+U> `>(PA>XUA ">P@>4 V+44 ,<50 $q )yqEq.2:x 73PQ xC:)Y <QA<Uq pp .2:xY Gy. _GEG]I $q )xq)q.222 7 F S .\EC2yY <50CfJ.222Y .\:.I $q *.qGq)\\) 7 F S x:C22Y <QA<Uq pp )\\*Y ):)I $q ).qGq)\\x 7 F S**C\*Y <QA<Uq pp )\\xY .\E*sq i9X> 5>MAMA>UU(4wY @+v @>P <>APX>` 8 `>X 1`W>VAXt$>P <>(PA>XU(4w 4X[uA w>>Xw4>A "+PY 4+[uu+UAXw 3>"X44> ^( >P"XPAM[u+zA>4Y U'vA+UU>P@X4wM 4X[uA @>4 Q[uU(v ^(Y @+v @X> lU'w>PX4 X4 @>4 QAP>XAW+uP>4 V>X4> 3>"X4t4>P^X>U(4wM+`MX[uA u+AA>g ,<50 $q .2q..q.2:y 7 Jppp S xC:*Y <QA<Uq pp .2:EY):2Y )2.sq ih+vw>`>4@ XMA XTT>PY "X> MX[u @X> J>Pu'UA4XMM> +(M @>P QX[uA @>M +41`W>VAX$>4 3>w>`>4u>XA>4 1PX>4AX>PA>4 QA-zUq @+Pw>MA>UUA u+`>4g ,<50 $q .2q..q

1 )\.

Jppq J1P+(MM>A^(4w>4 ?4Tq *GE g N

Page 202: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 )\) ^Hc=:

.2:y 7 Jppp S xC:*Y <QA<Uq pp .2:EY ):2Y (4A>P 0X4">XM +(z Y4O8Y 9< .2:xY)x)x _)x)E]I 'O=4P=4Y << .2:yY 2\:sq i3>"X44>P^X>U(4wM+`MX[uA V+44 @+u>P+([u @+44 w>w>`>4 M>X4Y ">44 >X4 <>APX>` +(M @>P QX[uA >X4>M 1`W>VAX$ M+[uV(4t@Xw>4 <>1`+[uA>PM 4+[u M>X4>P H>M>4M+PA 1@>P @>P ?PA M>X4>P <>APX>`Mz&uP(4wV>X4>4 O1A+Uw>"X44 >P^X>U>4 V+44g ,<50 $q .2q..q.2:y 7 Jppp S xC:*Y <QA<Uq pp.2:EY ):2sq i?(M >X4>P M1U[u>4 1`W>VAX$ 4>w+AX$>4 3>"X44-P1w41M> V+44 84X[uA 1u4> ">XA>P>M w>z1Uw>PA ">P@>4Y @>P QA-zUq u+`> +([u M(`W>VAX$ 4X[uA `>+`tMX[uAXwAY >X4>4 O1A+Uw>"X44 +4^(MAP>`>4g ,<50 $q .)q2q)\\) 7 pJ S E\C\.Y<QA<Uq pp )\\*Y :ysq 9X> <>">XMU+MA z&P @X> 3>"X44>P^X>U(4wM+`MX[uA AP'wA +`>P@>P QA-zUq ,Mq ?4Tq *E.sq9X> 6X4V&4zA>>P^X>U(4wM+`MX[uA V+44 $14 ?4z+4w +4 z>uU>4Y M1 ">44 @>P <>APX>`4+[u ?PA @>P <>APX>`Mz&uP(4w @>M QA-zUq $14 $1P4u>P>X4 4X[uA X4 @>P j+w> "+PY3>"X44 ^( >P^X>U>4 (4@ U>@XwUX[u +(M fld=->Km6 ,dG6!m6e ,Mq ?4Tq *GGs `>APX>`>4"XP@q 9X>M u+A @X> SM-Pq ^< `>X U+4@"XPAM[u+zAUX[u>4 <>APX>`>4Y 3>MA&A>4 (4@'u4UX[u>4 <>APX>`>4 +4w>41TT>4 ,$wUq <50 $q .yq..q.2:x 7 pJ S .*2C:.Y<QA<Uq pp .2:yY )\y _)\G T"f]sq 9X> 3>"X44>P^X>U(4wM+`MX[uA V+44 +`>P +([uM-'A>P >X4M>A^>4 1@>P ">wz+UU>4 ,$wUq <50 $q )yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp.2:xY Gy. _GEG] T"fsY U>A^A>P>M ^<Y ">44 >X4 3>"X44 1`W>VAX$ (4T/wUX[u XMAY@>P <>APX>` +`>P +(M i-PX$+A>4 3P&4@>4g ">XA>Pw>z&uPA "XP@ ,Mq ?4Tq *GGsq

'o _"ih5;>U&W" .iL;#" #"i c"'";h\LWiM;YijX>`u+`>P>X XMA >X4> <>A'AXw(4wY @X> 4X[uA ?(M@P([V >X4>M "XPAM[u+zAUX[u>4Y +(z6P^X>U(4w $14 6PAP'w>4 w>PX[uA>A>4 J>Pu+UA>4M XMAY M14@>P4 +(z -PX$+A>4 f>Xw(4tw>4 `>P(uAg ,M1 M[u14 <50 $q ))q..q.2G2 7 pJ S ::CGEY <QA<Uq pp .2:\Y .y)sqi6PwX`A >X4> `>APX>`M"XPAM[u+zAUX[u> <>(PA>XU(4w 8Y @+v @+M N4A>P4>uT>4 +(z+`M>u`+P> B>XA 4X[uA ^(P 6X4V(4zAM>P^X>U(4w w>>Xw4>A M>XgY M1 T(MM w>-P&zA ">Pt@>4Y 1` @X>M> 1`W>VAX$>4 5>MAMA>UU(4w>4 @>4 S&[VM[uU(MM +(z >X4 0+4@>U4 @>MQA-zUq +(M ->PM/4UX[u>4 h1AX$>4 ^(U+MM>4 ,<50 $q ).q.\q.2:\ 7 Jppp S :.CG2Y<QA<Uq pp .2:.Y xy)sq b>PM/4UX[u> 3P&4@> ,f>Xw(4w>4s MX4@ M1U[u>Y @X> iA}-XM[u@>P -PX$+A>4 j>`>4Mz&uP(4w >X4>M QA-zUq ^(^(P>[u4>4 MX4@g ,M1 <50 $q .\q.)q.2y2C.Gq*q.2E\ 7 pJ .2*Cy: NY <QA<Uq pp .2E\Y *)xY @>P X4 @X>M>T B(M+TT>4tu+4w @X> J1UU`U(A^([uAY n+w@>4 (4@ @X> N4A>Pu+UA(4w $14 0>PP>4MXA^>4 (4@ 'u4tUX[u> <>A'AXw(4w>4 +4z&uPAsq1iW7>M;Y M;# 0i"U*"UPY"hPA>PM;Y A>h b7PUK% B(P ->PM/4UX[u>4 j>`>4Mz&utP(4w X@Q w>u/P>4 X4 >PMA>P jX4X> @X> 6Pu1U(4w (4@ 5P>X^>XAw>MA+UA(4wq SM-Pq (4@Q[uPXzAA(T u+`>4 A}-XM[u> 5'UU> -PX$+A>P j>`>4Mz&uP(4w `>X `>MAXTTA>4 M1wq01``}`>APX>`>4 +4w>41TT>4Z! _>6!Q H6! .3dcK+=dKc$R>WK# 3>MA&A ,<50 $q ).q*q.2:y 7 pJ S )yC:)Y <QA<Uq pp.2:)Y *22sI bz>P@>^([uA ,<50 $q ):q..q.2:y 7 pJ S .G:C:*Y <QA<Uq pp .2:EY )2*ZjX>`u+`>P>X XT NPA>XUMz+UU $>P4>X4AI &`>P w>">P`UX[u> bz>P@>^([uA Mq(qsI n+w@ ,$wUqG=UP:Z42P=4Y p4zq .2GGY G*sI 51PMA`>APX>` (4A>Pu+U` >X4>P hX4@>MAwP/v> ,<50 $q)EqEq.2:y 7 pJ S .x2C:*Y <QA<Uq pp .2:yY yx2sI \YG u+ wP1v>P <+(>P4"+U@ TXA6X4z+TXUX>4u+(M ,<50 $q )*q2q.2G. 7 pJ S y)CG\Y 4$q ^XAq X4 <50 $q )EqEq.2:y7 pJ S .x2C:*Y <QA<Uq pp .2:yY yx2sY lX"X^([uAY @X> iS>XM>4 X4 +UU> H>UAg >Pz1Pt@>PUX[u T+[uA> ,<50 $q .2q.q.2:2 7 pJ S E)C::Y QASl 6QA3 .2GyY K .* ?UUwqS4q ..sI 4X[uA U>`>4Mz'uXw> bz>P@>^([uA ,<50 $q )Gq.q)\\\ 7 pJ S **C22Y<QA<Uq pp )\\\Y ))Gsq B( VU+MMXM[u>4 ->PM/4UX[u>4 h1AX$>4 Mq +([u I1RO3" X4A@8QU>2 FFFpq K .* S4q E:q! ,m+md%m%mKd=m%# OP+`>P^([uA ,S50 $q )\q.q.2xxY SQA<Uq.2xxY *EEsI J1UU`U(At^([uA ,$wUq <50 $q .Gq*q.2E\ 7 pJ .2*Cy: NY <QA<Uq ppp .2E\Y *)xY `>APq VU>X4>4

g N ?4Tq *GE7*GG 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

*GG

Page 203: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

<>APX>` TXA ^">X QA(A>4I $q xq*q.2G\ 7 p S .)*CE:Y <QA<Uq .2G\Y xG\Y `>APq 3>MA&AX4 @>P S>[uAMz1PT @>P 3T`0 TXA S>44MA+UU (4@ wP/v>P>P J1UU`U(A^([uAsI S>XAtM[u(U> ,$wUq <50 $q .yq..q.2:x 7 pJ S .*2C:.Y <QA<Uq pp .2:yY )\yZ jX>`u+`>P>XXT NPA>XUMz+UU $>P4>X4AsI &`>P w>">P`UX[u> 0(4@>^([uA Mq <50 $q *\q2q.2:\ 7Jppp S ))CG2Y <QA<Uq pp .2:.Y ).\sI h1A1P`11AtJ>P[u+PA>P(4w ,<50 $q ):q:q.2:G 7 ppp S )G*C:*Y <QA<Uq pp .2::Y .\sI ;u+PA>PzU(w`>APX>` ,f@Mq 53 $q yqEq.2:E 7 pp y.GC:xY 653 .2:GY *\.Y PVPqI 53 <P>T>4 $q )Eq..q.2:G 7 pp)).t)))C:y lY 653 .2::Y .**Y PVPqsI 6X4t5>U@tO>44XMu+UU> ,53 Q++PUq $q Eq*q.2:G 7 p l .:yC:yY 653 .2:GY *y)Y PVPqsI 6P/zz4(4w >X4>M 0+4@>UMw>M[u'zAM@(P[u T(MXV>U>VAP14XM[u>4 <+MAU>P ,0>MMq 53 $q 2q.)q.2:E 7 Jppp )):C:\Y 653.2:GY *\*Y PVPqsI <>APX>` >X4>M <([u$>PU+wM 1u4> M[uU&MMXw>M <>APX>`MV14^>-A,<50 $q )*qyq)\\G 7 F S **C\xY <QA<Uq pp )\\GY :GxsI H>X4$>PV+(z ,<50 $q)Gqyq)\\2 7 F S E)C\EY W(PXMsq! Em:%cK&6!=Tm 9d%m=K# O'AXwV>XA>4 +(M -PX$+A>4 h1AX$>4 1u4> 3>"X44>P^X>U(4wMt+`MX[uA V1TT>4 `>X V&4MAU>PXM[u>PY M[uPXzAMA>UU>PXM[u>P (4@ "XMM>4M[u+zAUX[u>PO'AXwV>XA $1P ,$wUq +([u G"P: X4 ,UMS=CG"P:Y QA>(>PP>[uAY )\q ?(zUq )\.\Y K 2S4q .**sZ7 V&4MAU>PXM[u> O'AXwV>XAZ $wUq S50 $q .:q)q.2)yY QUwq <@q .yY )2.I X=1=4Y 9QAB

.2:*Y )2xI7 M[uPXzAMA>UU>PXM[u> O'AXwV>XAZ $wUq <50 $q ))q..q.2G2 7 pJ S ::CGEY <QA<Uq pp

.2:\Y .y) ,`>APq S>XM>W1(P4+UXMAX4sI $q )*qyq.2:y 7 pJ S :xC:)Y <QA<Uq pp .2:yYy.y ,`>APq S>[uAM+4"+UAY @>P +UM Q[uPXzAMA>UU>P -uXU1M1-uXM[u> (4@ 4+A(P"XMtM>4M[u+zAUX[u> H>PV>Y 9P+T>4Y S1T+4>Y l(P^w>M[uX[uA>4 (4@ j}PXV $>Pz+MMtA>sI

7 "XMM>4M[u+zAUX[u> O'AXwV>XAZ $wUq <50 $q .xq*q.2:y 7 pJ S :C:xY <QA<Uq pp.2:yY x)xI $q *qEq)\\y 7 Fp Q GC\xY <50CfJ )\\yY .yyEZ ?([u `>X >X4>T6PzX4@>P T(MM @X> 3>"X44>P^X>U(4wM+`MX[uA `>P>XAM `>X O'AXwV>XAM`>wX44 $1PtUX>w>4q

! Amd8=mKH6T H6! Amdl>$RKH6T# Q1"1uU @X> J(J +4 5P>T@> ,K ). ?`Mq .s +UM +([u@+M H1u4>4 XT >Xw>4>4 0+(M ,K ). ?`Mq ) +5s XMA z&P @X> ?44+uT> >X4>P jX>`tu+`>P>X ">4Xw w>>Xw4>AI @+u>P `U>X`A z&P @X> bP&z(4w @>P <>">wwP&4@>Y @X> @+M0+4@>U4 @>M QA-zUq `>MAXTT>4Y T>uP S+(T +UM `>X +4@>P>4 6X4V(4zAM+PA>4 ,M1M[u14 <50 $q ).q.\q.2:\ 7 Jppp S :.CG2Y <QA<Uq pp .2:.Y xy)Y xy*sq J>P+4U+MtM(4w @(P[u ->PM/4UX[u> h1AX$> V1TTA X4 <>AP+[uA `>X <>4(A^(4w +UM 5>PX>4t"1u4(4w ,<50 $q ))q.q.2:\ 7 Jppp S .*xCG:Y <QA<Uq pp .2:\Y xxGsY z>P4>PY ">44W>T+4@ >X4 <+(>P4u+(M +UU>X4 +(M 'MAu>AXM[u>4 (4@ V&4MAU>PXM[u>4 3P&4@>4 >Pt"XP`A 7 M>X >M @>M <+(>4M M>U`MA ">w>4Y M>X >M ">w>4 M>X4>P M[u/4>4 j+w> 7Y @X>tM>M 0+(M +(M`+(A (4@ ^( >X4>T hX>A^X4M $>PTX>A>AY @>P 4X>T+UM @X> l1MA>4 @>t[V>4 V+44 ,<50 $q ).q.\q.2:\ 7 Jppp S :.CG2Y <QA<Uq pp .2:.Y xy)sq ?UU>P@X4wMXMA @X> O+AM+[u> +UU>X4Y @+MM >M MX[u (T >X4 jX>`u+`>P1`W>VA u+4@>UAY 41[u V>X4uX4P>X[u>4@>M p4@X^ z&P jX>`u+`>P>X ,<50 $q .2qxq)\\y 7 pF S .\C\xY <QA<Uq pp)\\yY E2)sqI7;hPUY" "hP>U&W M;'"A&WP>U&W" 2"ih5;>U&W" b7PUK"% b>PM/4UX[u> 3P&4@> XQ@q<>M[uU(MM>M @>M 3P1v>4 Q>4+AM MX4@ @+P&`>P uX4+(M +`>P i+UU> >MAUX[u (4`>+[uAtUX[u>4 h1AX$>g ,<50 .2q..q.2:y 7 Jppp S xC:*Y <QA<Uq pp .2:EY ):2Y )2) `>APq3P1vu+4@>UM(4A>P4>uT>4 TXA *\ J>PU(MAW+uP>4sI >X4> >MAUX[u (4`>+[uAUX[u> O'tAXwV>XA M>A^A 4X[uA $1P+(MY @+MM MX> @>P ->PM/4UX[u>4 j>`>4Mu+UA(4w X4 51PT $146Pu1U(4w (4@ 5P>X^>XAw>MA+UA(4w @X>4A ,<50 .2q..q.2:y 7 Jppp S xC:*Y <QA<Uq pp.2:EY ):2Y (4A>P <>^(w4+uT> +(z <50 $q ))qGq.2:) 7 pJ S GxCG2Y <QA<Uq pp.2:*Y )sq ?UM M1U[u> h1AX$> V1TT>4 X4 <>AP+[uAZ

1 )\*

Jppq J1P+(MM>A^(4w>4 ?4Tq *GG g N

Page 204: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 )\x ^Hc=:

7 ">44 @X> O'AXwV>XA +UU>X4 @+P+(z +4w>U>wA XMAY QA>(>P$1PA>XU> @>Pw>MA+UA ^( >P^X>tU>4Y @+MM @(P[u @X> 3>UA>4@T+[u(4w $14 J>PU(MA>4 +4@>P> +4 MX[u ^( $>PMA>(t>P4@> 6X4V&4zA> 4X[uA $>PMA>(>PA ">P@>4 T&MM>4 ,<50 $q *.q*q.2:G 7 pF S...C:EY <QA<Uq pp .2:GY EE: _EE2]I $q *.q*q.2:G 7 pF S ..)C:*Y <QA<Uq pp.2:GY GGx _GGE] `>X@> `>APq hX>AV+(zT1@>UUsI

7 ">44 >X4 $>PU(MA`PX4w>4@>P <>APX>` ">XA>Pw>z&uPA "XP@Y 4(P (T Xu4 @>P 5+TXtUX> ^( >Pu+UA>4 ,<50 .2q..q.2:y 7 Jppp S xC:*Y <QA<Uq pp .2:EY ):2Y )2) (4A>P<>^(w4+uT> +(z <50 $q *\q..q.2EG 7 pJ .CEyY <QA<Uq pp .2E:Y )E*I z&P j(5(6 4X[uA ^(AP>zz>4@Y Mq ?4Tq xx.sI

7 ">44 >X4 $>PU(MA`PX4w>4@>P <>APX>` ">XA>Pw>z&uPA "XP@Y (T ?P`>XAM-U'A^> ^(>Pu+UA>4 ,<50 .2q..q.2:y 7 Jppp S xC:*Y <QA<Uq pp .2:EY ):2I (6 -P1`U>T+tAXM[uY XT NPA>XUMz+UU +`>P "1uU ^(AP>zz>4@Y ">XU @>P <>APX>` "XPAM[u+zAUX[u 4X[uAU>`>4Mz'uXw "+Psq

&o E7; 8"YU;; A; AMhh&W>U"X>U&W 2"ih5;>U&W" .iL;#"T D"&Wh"> */Uh&W";1U;?L;\P""i*U">M;YhA'hU&WP M;# 2"ih5;>U&W"; .iL;#";

jX>`u+`>P>X V+44 $14 $1P4u>P>X4 `>X 3P&4@(4w 1@>P L`>P4+uT> >X4>M <>APX>`M`^"q `>X J1P4+uT> >X4>P p4$>MAXAX14 $1PUX>w>4 1@>P >PMA M-'A>P >X4AP>A>4q 9>44->PM/4UX[u> 3P&4@> V/44>4 $14 $1P4u>P>X4 z&P @>4 QA-zUq `>MAXTT>4@ M>X4Y+`>P wwzq M-'A>P ">wz+UU>4 (4@ @(P[u 6X4V&4zA>>P^X>U(4wM+`MX[uA +`w>U/MA ">Pt@>4I ->PM/4UX[u> 3P&4@> V/44>4 +`>P +([u >PMA M-'A>P z&P @>4 QA-zUq >4AM[u>Xt@(4wM>Pu>`UX[u ">P@>4 ,Mq(qsqE7; 8"YU;; A; AMhh&W>U"X>U&W 2"ih5;>U&W" .iL;#" UX>w>4 $1PY ">44 >X4> O'tAXwV>XA 1@>P J>PT/w>4M4(A^(4w $14 $1P4u>P>X4 4X[uA @>M 6P">P`M ">w>4Y M14t@>P4 ^(P <>zPX>@Xw(4w ->PM/4UX[u>P f>Xw(4w>4 `>APX>`>4 "XP@q B( @>4V>4 XMA +4z1Uw>4@> 5'UU>Z! /=6 :>6!+=dKc$R>WK:=$Rmd 5mKd=m% "XP@ 1`W>VAX$ >PV>44`+P $14 $1P4u>P>X4 4(P +(Mib+MMX14gY 4X[uA 4+[u `>APX>`M"XPAM[u+zAUX[u>4 3P(4@M'A^>4 `>APX>`>4Y 4+[ut">XM`+P z>uUA @X> 3>"X44>P^X>U(4wM+`MX[uAY ^< ">w>4 >Pu>`UX[u>P L`>PX4$>MAXAX1t4>4Y (4"XPAM[u+zAUX[u>4 J>Pu+UA>4M 1@>P 6X4M+A^ >X4>M A>(P>4 J>P"+UA>PM ,$wUqI1RO3" X4 A@8QU>2 FFFpq K .* S4q Eysq! /=6m8 E$Rd=WKcKm::md w>uA >M 4(P @+P(TY @+MM M>X4> H>PV> &`>Pu+(-A $>P/zz>4AtUX[uA ">P@>4 ,<50 $q )*qyq.2:y 7 pJ S :xC:)Y <QA<Uq pp .2:yY y.y _y.E zq]sI uX>PXMA zP>XUX[u J1PMX[uA w>`1A>4Y +([u `>X j>XMA(4w >X4>M 9P([VV1MA>4^(M[u(MM>M,"X> X4 @>4 NPA>XUMwP&4@>4 >P"'u4AsY T+w @>P QA-zUq &`>P^>(wA M>X4Y @+MM M>X4$>PAP+wUX[u>M 0141P+P @>4 9P([VV1MA>4^(M[u(MM &`>PMA>Xw>4 "XP@I @+$14 XMA ^<+(M^(w>u>4Y ">44 @>P 9P([VV1MA>4^(M[u(MM >4AM-P>[u>4@ @>P $>PV+(zA>4 ?(ztU+w> ^(P&[Vw>^+uUA "XP@ (4@ @X> $1T J>PU+w $1Pw>M>u>4> ?(zU+w>4u/u> >X4>$1UU> S&[V^+uU(4w >PT/wUX[uA ,$wUq f@Mq 53 $q )*q.\q.2:E 7 pp y*2C:xY 653.2:GY *x.Y PVPqsI +([u V+44 >X4> z&P MX[u `>AP+[uA>A> $>PU(MA`PX4w>4@> O'AXwV>XA>X4> +4@>P> ,0+(-AtsO'AXwV>XA (4A>PMA&A^>4Y ^< 5+[u$>P/zz>4AUX[u(4w>4 >X4>MS>[uAM+4"+UAM 1@>P ?P^A>MqD"&Wh"> K7; #"i 1U;?L;\P""i*U">M;YhA'hU&WP *M 2"ih5;>U&W"; .iL;#";#"i c"'";h\LWiM;Y XMA T/wUX[uY @+u>P -P&zA @X> SM-Pq ^<Y "X> MX[u @>P QA-zUq"'uP>4@ >X4>P J>PU(MA-u+M> $>Pu'UA ,$wUq ^< <50 $q .yq..q.2:x 7 pJ S .*2C:.Y<QA<Uq pp .2:yY )\yY `>APq S>XAM[u(U>Y Mq @+^( +([u ?4Tq x))sq

i<>X U'4w>P>4 J>PU(MA->PX1@>4 T(v +(M ">XA>P>4 <>">XM+4^>X[u>4 @X> 5>MAMA>UU(4wT/wUX[u M>X4Y @+v @>P QA-zUq @X> $>PU(MA`PX4w>4@> O'AXwV>XA 4(P +(M XT <>P>X[u M>X4>Pj>`>4Mz&uP(4w UX>w>4@>4 ->PM/4UX[u>4 3P&4@>4 1@>P f>Xw(4w>4 +(M&`Ag ,<50 $q)yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp .2:xY Gy. _GEG] (4A>P <>^(w4+uT> +(z <50 $q ).q.\q

g N ?4Tq *GG7*G: 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

*G:

Page 205: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

.2:\ 7 Jppp S :.CG2Y <QA<Uq pp .2:.Y xy)I z>P4>P $q .*q.)q.2:x 7 Jppp S y2C:)Y<QA<Uq pp .2:yY xyyI $q .2q..q.2:y 7 Jppp S xC:*Y <QA<Uq pp .2:EY ):2 _)2.]sq

! 76!mdH6Tc8>S6>R8m6 >:c Fm>;K=36 >HW !>Hmd6!m Amd:HcKm# QA>UUA @>P QA-zUq z>MAY @+MMM>X4> bP1w41M>4 &`>P NTM+A^ (4@ l1MA>4>4A"X[VU(4w 4X[uA ^(AP>zz>4@ MX4@Y M1@+MM >X4 O1A+Uw>"X44 `^"q L`>PM[u(MM 4X[uA T>uP >P^X>U`+P XMAY M1 u+A >P $>PtM[uX>@>4> h/wUX[uV>XA>4Y @>4 L`>Pw+4w ^(P jX>`u+`>P>X ^( $>PT>X@>4Z 6P V+447 (TM+A^MA>Xw>P4@> (4@C1@>P V1MA>4M>4V>4@> ,S+AX14+UXMX>P(4wMtsh+v4+uT>4

>PwP>Xz>4 1@>P7 @X> <>"XPAM[u+zA(4wMz1PT '4@>P4 1@>P7 >X4>4 ">XA>P>4 >PAP+wM`PX4w>4@>4 <>APX>`M^">Xw >P/zz4>4 ,^< l1T`X4+AX14

>X4>P `>MA>u>4@>4 >~A>4MX$>4Y TXA >X4>P 4>( +(zw>41TT>4>4 X4A>4MX$>4 <>t"XPAM[u+zA(4wMz1PTY >A"+ X4 >X4>T ^>XA">XM> U>>PMA>u>4@>4 HXPAM[u+zAMw>`'(t@>s 1@>P

7 @>4 <>APX>` ,wwzq 1u4> J>PMA>(>P(4w >X4>M ?(zw+`>w>"X44MI $wUq K .E?4Tq x):s $>P-+[uA>4 1@>P @>4 <>APX>` +(zw>`>4q

j+4wW'uPXw> J>PU(MA> P>[uAz>PAXw>4 W>@>4z+UUM @+44 4X[uA @X> ?44+uT> >X4>PjX>`u+`>P>XY ">44 @>P QA-zUq $>PM([uA u+AY @(P[u +(M @+T+UXw>P QX[uA w>>Xw4>A>h+v4+uT>4 ?4U+(zM[u"X>PXwV>XA>4 ^( &`>P"X4@>4 (4@ 5>uUT+v4+uT>4 ^(V1PPXwX>P>4 ,<50 $q ).qGq)\\x 7 F S **C\*Y <QA<Uq pp )\\xY .\E*I ^( 5>uUT+vt4+uT>4 Mq ?4Tq x..[sq! C6-md&6!mdKm .3dKcmK(H6T !mc 5mKd=m%c# Q>A^A @>P QA-zUq @>4 <>APX>` (4$>P'4@>PAz1PAY M1 V+44 @+PX4 >X4 O'AXw">P@>4 +(M -PX$+A>4 3P&4@>4 @>P j>`>4Mz&uP(4wUX>w>4Y ^< ">XU >P @X> J>PU(MA> @>M -PX$+A>4 6Pu1U(4wM">PAM ">w>4 X4 l+(z4XTTAY 1@>P ">XU >P M>X4>4 <>APX>` z&P M>X4> 5+TXUX> >Pu+UA>4 "XUU ,Mq ?4Tq *GGsq9X>M> NTMA'4@> P>[uAz>PAXw>4 +`>P U>@XwUX[u @X> ?44+uT> >X4>P jX>`u+`>P>X z&P@X> B(V(4zAY M-P>[u>4 z&P MX[u +UU>X4 @+w>w>4 4X[uA z&P >X4> $14 <>wX44 +4 +(MtM[uUX>vUX[u +(M -PX$+A>4 3P&4@>4 +(zw>41TT>4> O'AXwV>XA 1@>P J>PT/w>4M4(At^(4wqj'MMA MX[u @X> 6PAP+wMz'uXwV>XA @>M <>APX>`M 4X[uA $>P`>MM>P4Y M1 MX4@ `>X @>P 5P+tw>Y 1` @>P <>APX>` z1PAw>z&uPA 1@>P +(zw>w>`>4 ">P@>4 M1UUY 4>`>4 @>4 "XPAtM[u+zAUX[u>4 51Uw>4 ,?4@+(>P4 @>P J>PU(MA>s +([u @X> (4A>PM[uX>@UX[u>4 QA>(t>Pz1Uw>4 ^( `>@>4V>4 ,@+^( +([u <50 $q .yqyq)\\) 7 F S *C22Y <QA<Uq pp )\\)Y:\2sZ7 `>X 51PAz&uP(4w (4A>P L`>Pw+4w ^(P jX>`u+`>P>X V+44 @X> J>PMA>(>P(4w @>P

MAXUU>4 S>M>P$>4 +(zw>M[u1`>4 ">P@>4 ,Mq ?4Tq x*\sq7 `>X ?(zw+`> V1TTA >M @+w>w>4 ^(P <>MA>(>P(4w >X4>M ?(zw+`>w>"X44M w>Tq

K .EqD"&Wh"> K7; 2"ih5;>U&W"; .iL;#"; *Mi 1U;?L;\P""i*U">M;YhA'hU&WP XMAT/wUX[uq 9>P QA-zUq T(MM @+44 +`>P +4u+4@ 1`W>VAX$>P <>">XM+4^>X[u>4 @+PA(4V/44>4Y @+MM >P V&4zAXw TXA 3>"X44>P^X>U(4wM+`MX[uA A'AXw "XP@q 3>>Xw4>A XMA @+tz&P $1P +UU>T @>P f+[u">XM >X4>P i-U+4$1UU T+PVA1PX>4AX>PA>4 <>APX>`Mz&uP(4wY@X> 4+[u `>APX>`M"XPAM[u+zAUX[u>4 3>MX[uAM-(4VA>4 1PX>4AX>PA XMAg ,M1 M>uP AP>ztz>4@ 0>MMq 53 $q 2q.)q.2:E 7 Jppp )):C:\Y 653 .2:GY *\*Y PVPqY `>APq L`>Pw+4w$14 T(MXV>U>VAP14q <+MA>U4 +UM 01``} ^( >X4>T w>">P`UX[u>4 O14MA(@X1 TXA0>PMA>UU(4w (4@ J>PAPX>` >U>VAP14q Q->^X+Uw>P'A>sq 9+M 53 z+4@Y @>P lU'w>P M>Xi>X4>T X4 @>P -1-(U'Pt"XMM>4M[u+zAUX[u>4 jXA>P+A(P $>P`P>XA>A>4Y +`>P $>Pz>uUA>4QA>(>PM-+PAX- w>z1UwA 8g (4@ u+`> iM>X4 01``} ^(T M[u>X4`+P>4 3>">P`>t`>APX>` +(zw>">PA>Agq

1 )\y

Jppq J1P+(MM>A^(4w>4 ?4Tq *G: g N

Page 206: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 )\E ^Hc=:

8"Uh2U">" z&P L`>Pw+4w $14 -PX$+A>P j>`>4Mz&uP(4w ,01``}s ^(P 6X4V&4zA>>P^X>U(4wZ$1T ?UAVU>X@>PA+(M[u ^(T Q>[14@t0+4@tQu1- ,$wUq +`>P 0>MMq 53 $q .\q.)q.2:y 7 : lxx\C:xY 653 .2:EY )*.Y PVPqsI $14 T1@>`>"(MMA>P lU>X@(4w ^(P h1@>`1(AXm(> ,$wUq53 0+T`q $q )Gq..q.2G2 7 p .*xCGGY 653 .2:\Y .::Y PVPqsI $14 >X4>P Q+TT>UA'AXwV>XA^(T 0'4@U>PY ^< ?4AXm(XA'A>4tY <PX>zT+PV>4t (4@ l(4MAu'4@U>P ,$wUq <50 $q :qyq.2y*7 ppp EGCy) NY <QA<Uq pp .2y*Y )*GY `>APq <PX>zT+PV>4$>PV'(z> +(M >P>P`A>P Q+TTU(4wsq

B( @>4 S>[uAMz1Uw>4 @>M L`>Pw+4wM ^(P 6X4V&4zA>>P^X>U(4w Mq ?4Tq x*)q

6X4MA">XU>4 zP>Xq

On IPi"'"; ;A&W H7PA>Y"/U;; '*/n H7PA>L'"ih&WMhh pH7PA>"i\7>Yo

Ao ."/U;;V '*/n F'"ih&WMhh"i*U">M;YhA'hU&WP "i\7i#"i>U&W$ d7hP";V#"&?M;YhA'hU&WP 7#"i IPi"'"; ;A&W \U;A;*/UiPh&WA\P>U&W"= F'"iVh&WMhh p6AhW\>7/o ;U&WP AMhi"U&W";#

F'"i'>U&?% Q>XA <50 $q )yqEq.2:x ,3PQ xC:)Y <QA<Uq pp .2:xY Gy. _GEy]s "XP@@+M >4AM[u>X@>4@> lPXA>PX(T @>P 6X4V&4zA>>P^X>U(4wM+`MX[uA X4 @>T <>MAP>`>44+[u >X4>T O1A+Uw>"X44 `^"q t&`>PM[u(MM w>M>u>4Y @>P 4+[u >MAUq J1PM[uPXzA>4^( >PTXAA>U4 XMAq9X>M `>@>(A>AZ 6Pz1P@>PUX[u XMA7 >X4> 3>"X44t `^"q L`>PM[u(MM>P^X>U(4wM+`MX[uAY l1MA>4@>[V(4wM+`MX[uA

1@>P QAP>`>4 4+[u -1MXAX$>T ;+MuzU1" P>X[uA 4X[uA +(M ,Mq M1wU>X[usI7 >X4 QAP>`>4 4+[u -1MXAX$>4Y w>Tq MAUq J1PM[uPXzA>4 >PTXAA>UA>4 6X4V&4zA>4I @uq

@+M QAP>`>4 4+[u QA>(>P$1PA>XU>4 XMA V>X4> 6X4V&4zA>>P^X>U(4wM+`MX[uAI +([uQAP>`>4 4+[u 3>"X44 XQ@q <>APX>`M"XPAM[u+zAMU>uP> +UU>X4 1@>P XQ >X4>M M1wq4+A&PUX[u>4 6P">P`MMAP>`>4M w>4&wA 4X[uA ,Mq ?4Tq *:)sI

7 >X4 QAP>`>4 4+[u O1A+Uw>"X44 `^"q t&`>PM[u(MMI >X4 QAP>`>4 4+[u b>PX1@>4tw>"X44 `^"q t&`>PM[u(MM P>X[uA 4X[uA +(M ,Mq ?4Tq *:*sq

."/U;;V 7#"i F'"ih&WMhh"i*U">M;YhA'hU&WP "i\7i#"i>U&W% 9X> SM-Pq @>M<50 z+MMA @X> 6X4V&4zA>>P^X>U(4wM+`MX[uA +UM QAP>`>4 4+[u 3>"X44 `^"q L`>PtM[u(MM +(zY @uq +UM QAP>`>4 4+[u >X4>P J>PT/w>4MT>uP(4wq! EKdm%m6 6>$R ,m+=66 ,z&P 3>"X44>X4V&4zA>sZ <50 $q ):q.\q.2G\ 7 p S G)CE2Y<QA<Uq pp .2G.Y )xGI $q )yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp .2:xY Gy. ,GEysI $q ).qGq)\\x 7 F S **C\*Y <QA<Uq pp )\\xY .\E*q! EKdm%m6 6>$R B%mdc$RHcc ,z&P L`>PM[u(MM>X4V&4zA>sZ <50 $q ).qGq.2:. 7 Jppp S.yxCGEY <QA<Uq pp .2:)Y *GI $q )yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp .2:xY Gy.I $q)Eq.\q)\\x 7 pF S yGC\)Y <QA<Uq pp )\\yY *::q! 2=m Amd81Tm6c8mRdH6T XMA 4+[u MAUq 3P(4@M'A^>4 ^( >PTXAA>U4 ,Mq ?4Tq *:)sYT+vw>`>4@ XMA 4X[uA @>P b>PX1@>4>Pz1UwY M14@>P4 @>P O1A+U>Pz1Uw ,Mq ?4Tq *:*sq! ^=KKm:%>dmc ,m+=66cKdm%m6 w>4&wAI @uq +([u ">44 "XPAM[u+zAUX[u> J1PA>XU> @(P[u>X4> O'AXwV>XA 4(P TXAA>U`+P +4w>MAP>`A ">P@>4Y UX>wA V>X4> jX>`u+`>P>XY M14@>P4>X4> TXA 3>"X44MAP>`>4 +(Mw>&`A> O'AXwV>XA $1PI $wUq <50 $q .Eq.q.2Gy ,pJ SGyCGxY <QA<Uq pp .2GyY yy:s `>APq 9X-U1TX4w>4X>(P> @>P 5+[uPX[uA(4w ?P[uXA>VtA(PY @X> MX[u +4 MA'@A>`+(UX[u>4 H>AA`>">P`>4 `>A>XUXwA>4Y (T @+@(P[u 4X[uA 4(PbP>XM> ^( w>"X44>4Y M14@>P4 `>V+44A ^( ">P@>4 (4@ 6Pz+uP(4w>4 ^( M+TT>U4q! ,m+=66cKdm%m6 >:c ]m%m6(+m$; w>4&wAY (T jX>`u+`>P>X ^( $>P4>X4>4Y ^< ">44@>P QA-zUq >X4 H+U@wP(4@MA&[V 1@>P ?VAX>4 ^(P J>PT/w>4M+4U+w> 1@>P >X4>4U+4@"XPAM[u+zAUX[u>4 <>APX>` ^(P 5P>X^>XAw>MA+UA(4w >P"XP`A 1@>P +(M 3>UA(4wMt`>@&Pz4XM +4 >X4>P 01[uM[u(U> (4A>PPX[uA>AY +`>P +(M @X>M>4 O'AXwV>XA>4 7 XT 5+UU

g N ?4Tq *G:7*:. 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

*G27*:\

*:.

Page 207: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

@>M H+U@wP(4@MA&[VM +(z M>uP U+4w> QX[uA 7 L`>PM[u&MM> >P^X>UA ,<50 $q )yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp .2:xY Gy. _GEy]sqd7hP";#"&?M;YhA'hU&WP ;U&WP AMhi"U&W";#% 3>"X44+`MX[uA z>uUAY ">44 TXA@>4 6X44+uT>4 U>@XwUX[u @X> Q>U`MAV1MA>4 w>@>[VA ">P@>4 M1UU>4 ,z&P <>APX>`>w>">P`UX[u>P ?PA $14 W(PXMAXM[u>4 b>PM14>4 @>M /zz>4AUX[u>4 S>[uAM P>X[uA +UU>Pt@X4wM 4+[u K x ?`Mq . lQA3 @X> l1MA>4@>[V(4w +(MsI "1`>X ^(P l1MA>4@>[V(4w4>`>4 @>P 6P"XPAM[u+zA(4w @>P U+(z>4@>4 l1MA>4 +([u @X> 6Pu+UA(4w @>M J>PtT/w>4M w>u/PAq

JwUq <50 $q )yqEq.2:x ,3PQ xC:)Y <QA<Uq pp .2:xY Gy.s (4A>P <>^(w4+uT> +(z <50 $q.yq.)q.2GE 7 p S y:CGyY <QA<Uq pp .2GGY )y\I Mq z>P4>P <50 $q )Gqyq.2Ex 7 p ))ECE) NY<QA<Uq pp .2ExY x:yI $q ))q:q.2:x 7 p S .\)C:.Y <QA<Uq pp .2:yY E.I $q *q)q.2:: 7 p S)ExC:*Y <50CfJ .2:2Y *::q

l1MA>4@>[V(4wM+`MX[uA `>MA>uA +([u @+44Y ">44 >X4 3>"X44 XQ$q K x ?`Mq .Q+A^ . 6QA3 i4(P X4 @>P ?`MX[uA >P^X>UA "XP@Y (T J>PT/w>4M$>PU(MA> +(M^(wU>Xt[u>4Y @X> X4 @>P J>Pw+4w>4u>XA >X4w>AP>A>4 MX4@q 64AM-P>[u>4@>M wXUAY ">44 3>t"X44> +(MM[uUX>vUX[u ^(T B">[V >P^X>UA ">P@>4Y S&[VU+w>4 z&P J>PT/w>4M$>PtU(MA> ^( `XU@>4Y TXA @>4>4 z&P @X> B(V(4zA >P4MAu+zA w>P>[u4>A ">P@>4 T(vg,<50 $q ))q:q.2:x 7 p S .\)C:.Y <QA<Uq pp .2:yY E.sqIPi"'"; ;A&W "U;"= \U;A;*/UiPh&WA\P>U&W"; F'"ih&WMhh p6AhW\>7/o ;U&WPAMhi"U&W";#% 6M P>X[uA 4X[uA +(MY ">44 U>@XwUX[u >X4 $>Pz&w`+P>P 3>U@`>AP+w >PtMAP>`A "XP@ ,<50 $q Eq*q)\\* 7 pJ S )EC\.Y <QA<Uq pp )\\*Y G\)sq A@81RH=7D32=4RO8 ,n`5QAS .2:xC:yY )EG _)Gy]s M-PX[uA $14 6P^X>U(4w >X4>M 3>U@&`>PtM[u(MM>M ,@>P +UM 3>"X44>P^X>U(4wM+`MX[uA 4X[uA +(MP>X[u>sY @X> <>APX>`M"XPAtM[u+zAMU>uP> $>P">4@>A @>4 <>wPXzz ;+MuzU1" ,$wUq B"23@8O. X4 )R0QU@8Y K xS4q .*\sq?UM ;+MuzU1" "XP@ >X4> Q+U@1wP/v> $>PMA+4@>4Y @X> MX[u >PwX`AY ">44 @+M n+uP>Mt>Pw>`4XM (T +UU> 4X[uA +(M^+uU(4wM"XPVM+T>4 ?(z">4@(4w>4 >Pu/uA (4@ +UU>4X[uA >X4^+uU(4wM"XPVM+T>4 6PAP'w> $>PTX4@>PA "XP@q 9>P ;+MuzU1" XMA p4@XV+tA1P z&P @X> p4$>MAXAX14Mt (4@ @X> Q[u(U@AXUw(4wMVP+zA (4@ U'MMA S&[VM[uU&MM> +(z@+M ?(MT+v @>P p44>4zX4+4^X>P(4w ^(q ?UM M1U[u>P XMA @>P ;+MuzU1" w>>Xw4>AY?(zM[uU(MM &`>P @X> bU+4(4w>4 @>M QA-zUq ^( w>`>4Y X4M`>Mq `>^&wUX[u @>P OXUtw(4wM-U+4(4w `>X 5P>T@zX4+4^X>P(4wq 6P XMA +UM1 ^"+P z&P @X> O1A+U>Pz1Uw-P1wt41M> `>@>(AM+TY +`>P V>X4 p4@XV+A1P z&P @>4 O1A+U>Pz1Uw M>U`MA ,$wUq @+^( +([uA@81RH=7D32=4RO8Y n`5QAS .2:xC:yY )EG _)Gy]sq

'o IPi"'"; ;A&W 27hUPUK"; hP"M"i>U&W"; 1U;?L;\P"; "i\7i#"i>U&W$ IPi"'";;A&W h7;hPUY"; E7iP"U>"; ;U&WP AMhi"U&W";#

IPi"'"; ;A&W 27hUPUK"; hP>n 1U;?L;\P"; "i\7i#"i>U&W% Q>XA <50 $q )yqEq.2:x,3PQ xC:)Y <QA<Uq pp .2:xY Gy. _GEE]s T(MM MX[u @X> 6X4V&4zA>>P^X>U(4wM+`MX[uA+(z J>PT/w>4MT>uP(4w>4Y @uq -1MXAX$> MA-zUq 6X4V&4zA> PX[uA>4Y @X> 4+[u @>46X4V&4zA>>PTXAAU(4wM$1PM[uPXzA>4 ^( >PTXAA>U4 MX4@ ,KK xY yI KK :Y 2Y ..sq QX>uAT+4 "X> uX>P X4 @>P 6X4V&4zA>>P^X>U(4w @>M ?`Mq . Q+A^ . @>4 QA>(>Pw>w>4MA+4@@>P 6QAq (4@ @X> S>[uAMwP(4@U+w> z&P @X> 6X4V&4zA>>P^X>U(4wM+`MX[uA ,Mq?4Tq *xGY X4M1">XA ^">Xz>U4@ K"SOWCXN4Q"PPY 5S .2:2Y EEy _EE:] 54q ).sY M1XMA @X> ?(zz+MM(4w @>M <50 z1Uw>PX[uAXwq h+vw>`>4@ XMA +UU>P@X4wM 4X[uA @>P b>PXt1@>4>Pz1UwY M14@>P4 @>P M1wq O1A+U>Pz1Uw ,Mq ?4Tq *:*sq9X> ?`MX[uA T(MM +(z -1MXAX$> MA>(>P`+P> 6X4V&4zA> w>PX[uA>A M>X4 ,Mq ?4Tq *2*sIXT 3>w>4M+A^ ^( 4X[uAMA>(>P`+P>4 J>PT/w>4MT>uP(4w>4 MX4@ MA>(>P`>zP>XA>6X4V&4zA> 1@>P 6X4V(4zAMA>XU> TXA^(P>[u4>4 ,MAPq Mq ?4Tq *2*sq

1 )\G

Jppq J1P+(MM>A^(4w>4 ?4Tq *:.7*:) g N

*:)

Page 208: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 )\: ^Hc=:

! .Gd ,m+=66m=6;G6WKm MX4@ @X> J1PM[uPXzA>4 &`>P @>4 <>MA+4@M$>PwU>X[u ,KK xY ysT+vw>`>4@Y >M T(MM +UM1 >X4 QAP>`>4 4+[u <>APX>`M$>PT/w>4MT>uP(4w XQ@q K x?`Mq . ,K y ?`Mq .s $1PUX>w>4I @X>M wXUA wU>X[u>PT+v>4 z&P 6X4V&4zA> +(M 3>">Pt`>`>APX>`Y j(5 (4@ zP>X>P <>P(zMA'AXwV>XA ,<50 $q ).q*q.2:y 7 pJ S )yC:)Y<QA<Uq pp .2:yY *22 _x\\]sq! .Gd B%mdc$RHccm=6;G6WKm MX4@ @X> J1PM[uPXzA>4 &`>P @>4 L`>PM[u(MM @>P 6X44+utT>4 &`>P @X> Hl ,KK :Y 2Y ..s T+vw>`>4@q fX[uA MA`+P> J>PT/w>4MT>uP(4w>4X4M`>Mq J>P'(v>P(4wMw>"X44> (4@ t$>PU(MA> MX4@ @+`>X 4X[uA >X4^(`>^X>u>4Y ">XU`>X @>P L`>PM[u(MMP>[u4(4w J>PT/w>4M>X4V&4zA> 4X[uA MA`+P MX4@q QA+4@q SM-PqZ<50 $q )*q*q.2:) 7 Jppp S .*)C:\Y <QA<Uq pp .2:)Y xE* zqI $q )yqEq.2:x 7 3PQxC:)Y <QA<Uq pp .2:xY Gy. ,GEEsI $q *.q*q.2:G 7 pF S ...C:EY <QA<Uq pp .2:GYEE: zqI $q *.q*q.2:G 7 pF S ..)C:*Y <QA<Uq pp .2:GY GGx ,GGEsqIPi"'"; ;A&W h7;hPUY"; E7iP"U>"; ;U&WP AMhi"U&W";#%! 2>c EKdm%m6 6>$R A3dKm=:m6 >HSmdR>:% !md cK:i /=6;G6WKmmd8=KK:H6T P>X[uA 4X[uA +(MZ9X>M wXUA X4M`>Mq z&P QA>(>P$1PA>XU> +(M @>P -U+4T'vXw `>APX>`>4>4 hX4@>P(4w$14 b>PM14>4MA>(>P4I @X> +4@>PM U+(A>4@> ^(T <+(-+A>4$>Pz+uP>4 >Pw+4w>4>64AM[uq @>M <50 $q .Gq.q.2G) ,3PQ .\CG\Y <QA<Uq pp .2G)Y G\\ _G\*]s XMA @+TXA&`>Pu1UAq 9+M &`>P"X>w>4@> Q[uPXzAA(T u+AA> +UU>P@X4wM zP&u>P @X> ?(zz+MM(4w$14 <50 $q .Gq.q.2G) ,3PQ .\CG\Y <QA<Uq pp .2G)Y G\\s w>A>XUAZ

A2184Q"PP X4 )R0QU@8Y K .y S4q ** zzqI )O4>=.UPY QA`n`q .2:)C:*Y .:.I I413=Yn`5QAS .2:\C:.Y .Ey ,.2:sI AN;;UP:Y n`5QAS .2:\C:.Y .:y ,.:2sI A@8QU>2CGU=WU:Y 9<.2:)Y .G*:q

9>P 3PQ u+AA> M>X4>P^>XA @X> N4T+vw>`UX[uV>XA MAUq 6X4V&4zA>>PTXAAU(4w z&P @X>6X4V&4zA>>P^X>U(4wM+`MX[uA @+TXA `>wP&4@>AY >M w>u> 4X[uA +4Y +UM h>PVT+U z&P@X> 5>MAMA>UU(4w >X4>M 3>">P`>`>APX>`M >X4>4 <>wPXzz ^( $>P">4@>4Y @>P >PMA@+44 z&P @X> <>MA>(>P(4w $14 <>@>(A(4w M>X4 V/44>Y ">44 @+M J1PUX>w>4 >X4>M3>">P`>`>APX>`M z>MAw>MA>UUA M>Xq B( S>[uA u+A +`>P A@81RH=7D32=4RO8 @+P+(zuX4w>"X>M>4Y @+MM @>P @+PX4 UX>w>4@> J1P"(Pz @>M BXPV>UM[uU(MM>M (4`>wP&4@>AM>X ,$wUq A@81RH=7D32=4RO8Y n`5QAS .2:xC:yY )EG _)G)]sq! 2>c EKdm%m6 6>$R >6!mdm6 >:c 6>$R cK:i ,dH6!c&K(m6 md8=KKm:Km6 A3dKm=:m6 XMA 4X[uA T+vtw>`>4@q 9>P <50 u+A >M MA>AM +`w>U>u4AY @>4 <>wPXzz 3>"X44>P^X>U(4wM+`MX[uA4+[u @>4 3P(4@M'A^>4 @>P <>APX>`M"XPAM[u+zAMU>uP> +(M^(U>w>4Y @+ >M MX[u @+`>X(T >X4> @>T QAS>[uA zP>T@> <>wPXzzM">UA u+4@>U> ,$wUq <50 $q .Gq.q.2G) 7 3PQ.\CG\Y <QA<Uq pp .2G)Y G\\I ^( @>4 XT Q[uPXzAA(T A>XU">XM> $1Pu+4@>4>4 3>w>4t-1MXAX14>4 Mq %40=PY 5S .222Y .\2G _..\*]sq

B"+P '(v>PA <50 $q ).q*q.2:y 7 pJ Q ).C:x ,<QA<Uq pp .2:yY yy. zqsY ">P 4(P 6PAP'w>>P^X>U>4 V/44>Y "X> MX> >X4 3+PA>4`>MXA^>P X@S >P^X>UAY `>AP>X`> V>X4> j(5Y i">XU XuT@+M QAP>`>4 4+[u >X4>T >[uA>4 `>APX>`M"XPAM[u+zAUX[u>4 3>"X44 z>uUAgq HXP $>PMA>u>4@X>M> 64AM[uq +`>P 4X[uA @+uX4w>u>4@Y @+MM MA+AA @>P 6P^X>U(4w >X4>M MAUq O1A+Uw>"X44M>X4> `>APX>`M"XPAM[u+zAUq 3>"X44>P^X>U(4wM+`MX[uA w>z1P@>PA ">P@>4 M1UUA>q JX>UT>uP XMA@>P <50 "1uU >u>P @+uX4w>u>4@ ^( $>PMA>u>4Y @+MM ^( >X4>P TXA 3>"X44>P^X>U(4wMt+`MX[uA `>APX>`>4>4 O'AXwV>XAY i>X4> -U+4$1UU> T+PVA1PX>4AX>PA> <>APX>`Mz&uP(4wY @X>4+[u `>APX>`M"XPAM[u+zAUX[u>4 3>MX[uAM-(4VA>4 1Pw+4XMX>PA XMAg w>u/PA ,M1 AP>zz>4@0>MMq 53 $q 2q.)q.2:E 7 Jppp )):C:\Y 653 .2:GY *\*Y PVPqI Mq @+^( +([u ?4Tq *G: +6sq

&o IPi"'"; ;A&W H7PA>"i\7>Y pH7PA>Y"/U;;$ H7PA>L'"ih&WMhho "i\7i#"i>U&W9+M h>PVT+U @>P 3>"X44>P^X>U(4wM+`MX[uA M1UU @+^( @X>4>4Y @X> 6P">P`MM-u'P>@>P MX>`>4 6X4V(4zAM+PA>4 ,K ) ?`Mq .s $14 @>P MAUq 4X[uA P>U>$+4A>4 bPX$+AM-u'P>+`^(wP>4^>4I @+^( XMA +`>P @>P b>PX1@>4w>"X44 4X[uA w>>Xw4>AI 4(P @(P[u @>4O1A+U>Pz1Uw XMA >X4> ?`wP>4^(4w $14 O'AXwV>XA>4 X44>Pu+U` (4@ +(v>Pu+U` @>P XT

g N ?4Tq *:)7*:* 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

*:*

Page 209: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

6QA3 `>^>X[u4>A>4 6X4V(4zAM+PA>4 T/wUX[u ,$wUq <50 $q )yqEq.2:x 7 3PQ xC:)Y<QA<Uq pp .2:xY Gy.Y GEEY `>APq O1A+Uw>"X44I M>XA@>T MASM-PqY Mq ?4Tq *yysq9>P <50 M-PX[uA `>X 3>"X44>X4V&4zA>4 $14 iO1A+Uw>"X44g XQ >X4>M i-1MXAX$>43>M+TA>Pw>`4XMM>Mg ,M1 <50 $q )yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp .2:xY Gy.s (4@`>X L`>PM[u(MM>X4V&4zA>4 $14 iO1A+U&`>PM[u(MMg ,<50 $q *.q*q.2:G 7 pF S...C:EY <QA<Uq pp .2:GY EE: zqsq ?UM w>T>X4M+T>P d`>P`>wPXzz XMA iO1A+U>Pz1Uwg^">[VT'vXw ,$wUq BO3=Y QA`n`q .2:yC:EY .GG _.::]Y @1PA L`>PM[uPXzA <sq51Uw>4@> N4A>PM[uX>@> `>MA>u>4 ,XT 6X4^>U4>4 Mq ?4Tq *2*Y *2xsZ7 @>P O1A+Uw>"X44 XMA @>P Q+U@1 @>P 4+[u MAUq 3>"X44>PTXAAU(4wM$1PM[uPXzA>4 >Pt

TXAA>UA>4 b>PX1@>4$>PU(MA> (4@ tw>"X44>Y ^(^&wUX[u >X4>M J>P'(v>P(4wMt `^"q?(zw+`>w>"X44MY

7 @>P O1A+U&`>PM[u(MM XMA @>P Q+U@1 @>P 4+[u MAUq L`>PM[u(MM>PTXAAU(4wMwP(4@tM'A^>4 >PTXAA>UA>4 6X44+uT>t `^"q H>P`(4wMV1MA>4&`>PM[u&MM> 1u4> <>tP&[VMX[uAXw(4w $14 H>PA'4@>P(4w>4 XT J>PT/w>4 ,+(Mw>41TT>4 ?z?sq

6X4MA">XU>4 zP>Xq

Zn 8"YiU\\$ 1i=UPP>M;Y M;# +5W" #"h H7PA>"i\7>Yh

Ao a7P/";#UY?"UP #"i d7;?i"PUhU"iM;Y #"i 8"YiU\\" H7PA>Y"/U;; M;# H7VPA>L'"ih&WMhh

O1A+Uw>"X44 XMA 4+[u @>P SM-Pq @>M <50 ,Mq XT 6X4^>U4>4 ?4Tq *:. zzqs @>P iw>tM+TA>Y "'uP>4@ @>M <>MA>u>4M @>M 3>">P`>`>APX>`M >P^X>UA> 3>"X44g ,<50 $q)xq.\q.2G2 7 Jppp S x2CGGY <QA<Uq pp .2:\Y .:Es `^"q @+M i3>M+TA>Pw>`4XM @>M<>APX>`M $14 @>P 3P&4@(4w `XM ^(P J>P'(v>P(4w 1@>P ?(zw+`> 1@>P jXm(X@+AX14,K .E ?`Mq )Y * XJTq K x ?`Mq . K y 6QA3sg ,<50 $q ).qGq)\\x 7 F S **C\*Y<QA<Uq pp )\\xY .\E*Y S4q )\I $wUq +([u <50 $q )yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp.2:xY Gy. _GEE]sq 9>P O1A+Uw>"X44 "XP@ @+`>X +UM >X4 i4+[u MA>(>PP>[uAUX[u>4h>PVT+U>4 ^( m(+UXzX^X>P>4@>M <>APX>`M>Pw>`4XMg XT 3>w>4M+A^ ^( >X4>T iM14MtAXw>4 "XPAM[u+zAUX[u>4 J1PA>XU +(v>Pu+U` >X4>M `>P>XAM +UM `>APX>`UX[u m(+UXzX^X>PA>4<>P>X[uM $>PMA+4@>4g ,<50 $q )yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp .2:xY Gy.sq 9X>?`MX[uA QA>(>P4 ^( M-+P>4Y XMA V>X4> 3>"X44>P^X>U(4wM+`MX[uA X4 @X>M>T QX44>Y">XU >M MX[u (T >X4>4 M1U[u>4 "XPAM[u+zAUX[u>4 J1PA>XU +(v>Pu+U` >X4>M `>APX>`UXt[u>4 <>P>X[uMY 4'TUX[u (T 3>"X44$>P">4@(4w u+4@>UA ,<50 $q )yqEq.2:x 73PQ xC:)Y <QA<Uq pp .2:xY Gy.I +(Mz&uPUq ^(T ;u+P+VA>P @>P J>PU(MA^(">XM(4wMtw>M>UUM[u+zA $q .)q.)q.22y 7 Jppp S y2C2)Y <QA<Uq pp .22EY ).2Y M1"X> '"@S=4 X4A@8QU>2 FFFpq K .y S4q .:)sq?4w>MX[uAM @>P wP1v>4 <>@>(A(4w @>P <>wPXzz> O1A+U>Pz1Uw ,O1A+Uw>"X44Y O1A+Ut&`>PM[u(MMs `>@+Pz >M >X4>P >~+VA>4 <>MAXTT(4w @>MM>4Y "+M TXA Xu4>4 w>T>X4AXMAq 6Pz1P@>PUX[u XMA >M @+u>PY lU+Pu>XA &`>P @X> "X[uAXwMA>4 <>(PA>XU(4wMVPXA>PX>4@>M O1A+U>Pz1Uw>M ^( w>"X44>4Y 4'TUX[u7 &`>P @>4 <>(PA>XU(4wM^>XAP+(T ,Mq ?4Tq *:E7*::sY7 &`>P @>4 <>(PA>XU(4wMw>w>4MA+4@ ,Mq ?4Tq *:27*2.s (4@7 &`>P @X> <>(PA>XU(4wMwP(4@M'A^> ,Mq ?4Tq *2)7*2xsq

6X4MA">XU>4 zP>Xq

1 )\2

Jppq J1P+(MM>A^(4w>4 ?4Tq *:*7*:E g N

*:x

*:y

*:E

Page 210: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 ).\ ^Hc=:

'o 8"MiP"U>M;Yh*"UPiAM= pH7PA>2"iU7#"o

AAo IM'@"?P'"*7Y";"i 8"MiP"U>M;Yh*"UPiAM=p4 SM-Pq (4@ Q[uPXzAA(T "XP@ M>XA U+4w>T @XMV(AX>PAY 1` @>P B>XAP+(TY z&P @>4@>P O1A+U>Pz1Uw ^( >PTXAA>U4 XMAY M(`W>VAt 1@>P 1`W>VA`>^1w>4 ^( $>PMA>u>4 XMAI W>4+[u@>TY 1` z&P @>4 O1A+U>Pz1Uw +(z @X> j>`>4Mt 1@>P f(A^(4wM@+(>P @>M d`tW>VA>M 1@>P @X> 9+(>P @>M 64w+w>T>4AM @>M QA-zUq +`w>MA>UUA "XP@Y V/44>4 MX[uN4A>PM[uX>@> >Pw>`>4 ,+(Mz&uPUq #3@8=4Y QA>(>PUX[u> jX>`u+`>P>X (4@ Q(`W>VA`>t^(w @>P 6X4V&4zA>>P^X>U(4wM+`MX[uAY )\\yY ..G zzqI Mq +([u C;=4>Q=P:=3Y QA(H.22\Y )x\ _)x)]I G"P:Y 5S .22GY )\. _)\y]I BO3=Y QA`n`q .2:yC:EY .GG _)\*]I K"7SOWCXN4Q"PPY 5S .2:2Y EEy _EGy]sq?(M^(w>u>4 XMA (6 $14 @>P 9+(>P @>M 64w+w>T>4AM @>M QA-zUqY +UU>P@X4wM (4A>P51PAM>A^(4w @(P[u @>4 1@>P @X> S>[uAM4+[uz1Uw>P `>X O1@ (4@ Q[u>4V(4w ,Mq?4Tq *:Gsq 3P>XzA V>X4> M(`W>VA`>^1w>4> ^>XAUX[u> <>M[uP'4V(4w >X4Y `U>X`A @>P1`W>VA`>^1w>4> <>(PA>XU(4wM^>XAP+(TY @uq @X> j>`>4M@+(>P @>M <>APX>`M 1@>P@>P p4$>MAXAX14 T+vw>`>4@ ,>`>4M1 #3@8=4Y QA>(>PUX[u> jX>`u+`>P>X (4@ Q(`tW>VA`>^(w @>P 6X4V&4zA>>P^X>U(4wM+`MX[uAY )\\yY .))I Mq ?4Tq *::sq4AM"i #"h 1;YAY"=";Ph #"h IP2\>% 9>P <50 MA>UUA +(z @>4 QA-zUq +UM <>APX>`MtX4u+`>P `^"q f(A^>4@>4 >X4>P J>PT/w>4M+4U+w> +`q

Q1 M[u14 <50 $q )yqEq.2:x 7 3PQ xC:) ,<QA<Uq pp .2:xY Gy.Y GEEsY ">44 >P +UM O1A+Uw>t"X44 @+M i3>M+TA>Pw>`4XM @>M <>APX>`M $14 @>P 3P&4@(4w `XM ^(P J>P'(v>P(4w 1@>P?(zw+`> 1@>P jXm(X@+AX14g $>PMA>uA ,M1 X4 MASM-PqY $wUq <50 $q .2q..q.2:y 7 Jppp SxC:*Y <QA<Uq pp .2:EY ):2 _)2\]I $q .xq*q.2:y 7 pJ S :C:xY <QA<Uq pp .2:yY x)x _x)y]I $q)*qyq.2:y 7 pJ S :xC:)Y <QA<Uq pp .2:yY y.y _y.E]sY @>44 @X> iJ>P'(v>P(4wg @>M <>tAPX>`M `>MA>uA XT H>[uM>U @>M p4u+`>PM >X4>M `>MA>u>4 `U>X`>4@>4 <>APX>`Mq

! .Gd ,m+=66m=6;G6WKm @>(AUX[u>P <50 $q ):q..q.2:y 7 pJ S .G:C:* ,<QA<Uq pp.2:EY )2* _)2y]sZ 3>"X44>P^X>U(4wM+`MX[uA `>MA>uA iX4 @>T <>MAP>`>4 @>M N4tA>P4>uT>PMY >X4> J>PT>uP(4w M>X4>M <>APX>`M$>PT/w>4M X4 3>MA+UA >X4>M O1A+Utw>"X44M &`>P @X> 9+(>P M>X4>P <>APX>`MX4u+`>PM[u+zA ^( >PP>X[u>4g ,0>P$1Ptu>`(4w>4 uX4^(w>z&wAsq

B"+P u+A <50 $q .:q*q.2GE 7 pJ S y)CG) ,<QA<Uq pp .2GEY x:) _x:x]s +(Mw>M-P1[u>4Y`>X z1PMA"XPAM[u+zAUX[u>4 <>APX>`>4 M>X >X4> i3>M+TA`>AP+[uA(4w @>M H+U@>M $14 @>P?(zz1PMA(4w 8 `XM ^( XuP>P 6P4A> >Pz1P@>PUX[uY @X> &`>P @>4 H>[uM>U @>M 6Xw>4A(TMuX4">ww>uAgq 6P u+A +`>P @X> 3>"X44>P^X>U(4wM+`MX[uA @>M >X4^>U4>4 <>APX>`MX4u+`>PM@+PX4 w>M>u>4Y @+MM >P +4 @>T i@(P[u @+M 4+A&PUX[u> H+[uMA(T >4AMA>u>4@>4 H>PAt^("+[uMg A>XU4XTTAq 9+u>P V+44 4X[uA 4(P @>P 6Xw>4A&T>P 3>"X44 >P^X>U>4Y @>T @X>01U^>P4A> M[uUX>vUX[u ^(z'UUAY M14@>P4 +([u @>PY @>P @X> 51PMAzU'[u> $1P @>P 01U^>P4A>$>P'(v>PA ,M1 <50 $q )EqEq.2:y 7 pJ S .x2C:*Y <QA<Uq pp .2:yY yx2 _yy\]Y @>P @+PX4 >Xt4>4 ?4">4@(4wMz+UU @>P O1A+Uw>"X44tSM-Pq @>M 3P1v>4 Q>4+AMY <50 $q )yqEq.2:x 73PQ xC:)Y <QA<Uq pp .2:xY Gy. _GEE] MX>uAsq

! .Gd B%mdc$RHccm=6;G6WKm MA>UUA @>P <50 +(z i@X> $1P+(MMX[uAUX[u> 9+(>P @>P f(At^(4w @(P[u @>4 f(A^>4@>4g +` ,<50 $q *.q*q.2:G 7 pF S ...C:EY <QA<Uq pp.2:GY EE: _EE2]I $q *.q*q.2:G 7 pF S ..)C:*Y <QA<Uq pp .2:GY GGx _GGE]I $q :q.)q.22: 7 pF S x2C2yY <QA<Uq pp .222Y xE:I $q yq2q)\\\ 7 pF S **C2GY <QA<Uq pp)\\\Y EGEI Mq +`>P +([u <50 $q Eq..q)\\. 7 pF S 2GC\\Y <QA<Uq pp )\\)Y G)Esq9X>M> ?(zz+MM(4w XMA ^(AP>zz>4@Y @>44 z&P @X> 5P+w>Y 1` @>P QA-zUq j>XMA(4w>4TXA 6X4V&4zA>>P^X>U(4wM+`MX[uA XQ@q K ) ?`Mq . >P`PX4wAY V+44 >M 4X[uA @+P+(z +4tV1TT>4Y @+MM >X4 <>APX>` `^"q >X4> J>PT/w>4M+4U+w> 3>"X44 `^"q L`>PM[u&MtM> +`"XPzAY +4 @>4>4 @>P QA-zUq 4X[uA A>XUu+`>4 V+44Y ">XU M>X4> p4u+`>PM[u+zA1@>P f(A^(4w `>zPXMA>A 1@>P ">XU >P ^(P J>P'(v>P(4w "'uP>4@ @>P f9 >4AtM[uU1MM>4 XMA ,wU? BO3=Y QA`n`q .2:yC:EY .GGI K"SOWCXN4Q"PPY 5S .2:2Y EEyIj>A^A>P> z1Uw>P4 @X> iQ(`W>VA1PX>4AX>P(4wg +([u +(M @>T M(`W>VAX$>4 jX>`u+`>tP>X`>wPXzz @>M 3P1v>4 Q>4+AMI $wUq ?4Tq *yysI &`>P S>[uAM4+[uz1Uw> Mq(q

g N ?4Tq *:G 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

*:G

Page 211: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

l+44 >X4 3>M>UUM[u+zA>P >X4>P b>PM3>Mq ">w>4 <>zPXMA(4w M>X4>P 3>M>UUM[u+zA>PtMA>UU(4w +4 @>4 $14 @>P b>PM3>Mq >P^X>UA>4 <>APX>`M$>PT/w>4MT>uP(4w>4 ">@>PX4 51PT >X4>M >4A4+uT>z'uXw>4 U+(z>4@>4 3>"X44M 41[u >X4>M @X> 6X4U+w>&`>PMA>Xw>4@>4 ?`zX4@(4wMw(Au+`>4M 1@>P >X4>M 3>"X44>M +(M @>P J>P'(v>tP(4w M>X4>P 3>M>UUM[u+zA>PMA>UU(4w A>XUu+`>4Y @+44 XMA >P ">w>4 z>uU>4@>4 hXAt(4A>P4>uT>PPXMXV1M V>X4 hXA(4A>P4>uT>P XQ@q K .y ?`Mq . fPq )q

Q1 <50 $q .\q..q.2GG 7 pJ < **7*xCGEY <QA<Uq pp .2G:Y .yI $q )yqEq.2:x 7 3PQ xC:)Y<QA<Uq pp .2:xY Gy. ,GEGsI $q ):q..q.2:y 7 <50 pJ S .*C:*Y <50CfJ .2:EY **)I $q.yqGq.2:E 7 Jppp S .yxC:yY <QA<Uq pp .2:EY :2E ,:22sI $q *\qEq.222 7 pF S E:C2EY<QA<Uq pp .222Y G.:I $q .\q.)q.22) 7 Fp S xyC::Y <QA<Uq pp .22*Y y*:I '"@S=4 X4A@8QU>2 FFFpq K .y S4q .:*I A@81RH=7D32=4RO8Y 5S .2:yY .2G ,)\\sq

07iPh"P*M;Y #"h 1;YAY"=";Ph #Mi&W #"; J"&WPh;A&W\7>Y"i #"h IP2\>n%d`"1uU >M +(z @X> 6X4V&4zA>>P^X>U(4wM+`MX[uA +4V1TTAY "XP@ XT Q[uPXzAA(T>P/PA>PAY (4A>P ">U[u>4 J1P+(MM>A^(4w>4 @X> 6Pz1UwM-P1w41M> @X> 9+(>P @>P <>tAPX>`MX4u+`>PM[u+zA `^"q f(A^(4w @(P[u @>4 S>[uAM4+[uz1Uw>P @>M QA-zUq hXA(Tz+MMA ,+(Mz&uPUq #3@8=4Y QA>(>PUX[u> jX>`u+`>P>X (4@ Q(`W>VA`>^(w @>P 6X4tV&4zA>>P^X>U(4wM+`MX[uAY )\\yY .*G zzqsqL`>P"X>w>4@ "XP@ @+P+(z +`w>MA>UUAY 1` @+M 6QAS>[uA >X4> 51PAM>A^(4w @>M 64tw+w>T>4AM @>M QA-zUq @(P[u @>4 S>[uAM4+[uz1Uw>P +4>PV>44Aq p4 >X4>T M1U[u>45+UU M1UU @>P S>[uAM4+[uz1Uw>P X4 @X> bP1w41M> >X4`>^1w>4 ">P@>4q

9X>M w>M[uX>uA w>Tq K )x fPq ) X4 5'UU>4 @>P 3>M+TAt 1@>P 6X4^>UP>[uAM4+[uz1Uw> $14O1@>M ">w>4 ,Mq ?4Tq .E.sI `>X (4>4Aw>UAUX[u>P <>APX>`M&`>PAP+w(4w w>Tq K E ?`Mq *,Mq K E ?4Tq .**\ zzqsY `>X 51PAM>A^(4w @>P ?z?tb1MXAX14 @>M (4>4Aw>UAUX[u>4 S>[uAMt4+[uz1Uw>PM w>Tq K ..@ 6QA9J (4@ `>X @>P <>MXA^^>XA+4P>[u4(4w XT 5+UU> (4>4Aw>UAUX[u>P"1P`>4>P ?4A>XU> w>Tq KK .GY )* ,$wUq A2184Q"PP X4 )R0QU@8Y K .y S4q *GI C=HH=4"9QAS .22yY .:y* _.:yE]I K"SOWCXN4Q"PPY 5S .2:2Y EEy _EGy]I Mq +([u @X> f+[u">XM>`>X #3@8=4Y QA>(>PUX[u> jX>`u+`>P>X (4@ Q(`W>VA`>^(w @>P 6X4V&4zA>>P^X>U(4wM+`MX[uAY)\\yY .xEY 54q E:2sq

?([u @>P <50 `>^X>uA (4A>P `>MAXTTA>4 J1P+(MM>A^(4w>4 S>[uAM4+[uz1Uw>P X4@X> <>AP+[uA(4w TXA >X4q Q1 u+A >P XT 5+UU> >X4>M H>X4`+(`>APX>`M >4AM[uX>@>4Y@+MM `>X >X4>T U(zq 3>4>P+AX14>4`>APX>` @X> O1A+Uw>"X44-P1w41M> T>uP>P 3>4>tP+AX14>4 (Tz+MM>4 T&MM> ,<50 $q )xq:q)\\\ 7 pJ S xEC22Y <QA<Uq pp )\\\Y EGxIMq +([u $q *\q:q)\\G 7 pJ S .)C\yY <50CfJ )\\:Y Gy2sq 6P MA>UUA +UM1 1`W>VAX$+(z @>4 <>APX>` (4@ 4X[uA @>4 p4u+`>P +`q =u4UX[u u+A >P +([u TXA <UX[V +(z >X4>M>U`MAw>4(A^A> 5>PX>4"1u4(4w ,<50 $q Eq..q)\\. 7 pF S 2GC\\Y <QA<Uq pp )\\)YG)Es (4@ `>X S>4A>4^+uU(4w>4 ,<50 $q .Eq2q)\\x 7 F < )2C\)Y <QA<Uq pp )\\EY)*xs >4AM[uX>@>49X> 3>w>4+(zz+MM(4w U>u4A (4A>P 0X4">XM +(z @+M Q(`W>VAMA>(>P-PX4^X- W>wUX[u>6X4`>^X>u(4w @>M S>[uAM4+[uz1Uw>PM X4 @X> bP1w41M> +` ,>A"+ KZ3@8S= X4 G">=7Q"PPY K ) S4q ))\sq9X> zX4+4^w>PX[uAUX[u> SM-Pq XMA (4>X4u>XAUX[u ,z&P 6X4`>^X>u(4w >A"+ 53 0+T`q$q ..qEq.22. 7 ppp ):xC:2Y 653 .22)Y )E:Y PVPqI 53 9&MM>U@q $q ..q..q.22* 7 :l x\.C2\ 6Y 653 .22xY *y:Y PVPqI f@Mq 53 $q )Eqxq)\\. 7 .x l x2:C2GY 653)\\.Y .\*GY PVPqI 53 h&4MA>P $q )\q..q.22: 7 .. l .))EC2G 6Y 653 .222Y G\)YPVPqI $q .xq.)q)\\\ 7 ) l .::C2GY 653 )\\.Y yExI @+w>w>4 53 <>PUX4 $q .Gq.)q.22G 7 pp .G*C2xY 653 .22:Y ..*.Y PVPqI $q ..q.)q.2:2 7 Jppp :*C::Y 653 .22\Yy)yY PVPqI 53 <+qtH&PAAq $q .)q2q)\\. 7 ) l :C\.Y 653 )\\)Y )*Y PVPqI Q[uUqt01UMAq 53 $q .EqGq.222 7 p E:yC2yY 653 )\\\Y ..:Y PVPqsq9>P u>PPM[u>4@>4 ?(zz+MM(4w XMA ^( z1Uw>4I @+ `>X 3>"X44>X4V&4zA>4 @>P O1A+Utw>"X44 @X> J>P'(v>P(4wMt (4@ ?(zw+`>w>"X44> TXA (Tz+MMA ,Mq ?4Tq *2*sYV+44 @>P J>P^X[uA +(z 3>"X44P>+UXM+AX14 XT 5+UU> @>P S>[uAM4+[uz1Uw> 4(P `>t

1 )..

Jppq J1P+(MM>A^(4w>4 ?4Tq *:G g N

Page 212: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 ).) ^Hc=:

@>(A>4Y @+MM MX[u @X> O1A+U->PX1@> z1PAM>A^A (4@ 4X[uA @X> >X4> `>>4@>A (4@ >X4>4>(> `>w144>4 "XP@ ,wU? BO3=Y QA`n`q .2:yC:EY .GGI K"SOWCXN4Q"PPY 5S.2:2Y EEy _EGy]sq51UwA T+4 @>P uX>P $>PAP>A>4>4 ?(zz+MM(4wY M1 >Pw>`>4 MX[u z1Uw>4@> HXPV(4w>4XT 5+UU> @>P S>[uAM4+[uz1Uw>Z! ,mc>8KQ 3!md /=6(m:dm$RKc6>$RW3:Tm -36 D3!mc +mTm6 =E!i P IU ]di I# 9X> z&P @X> O1A+Ut>Pz1UwM-P1w41M> T+vw>`>4@> 9+(>P @>P <>APX>`MX4u+`>PM[u+zA 1@>P f(A^(4w>X4>P J>PT/w>4M+4U+w> PX[uA>A MX[u 4X[uA >A"+ 4+[u @>P MA+AXMAXM[u>4 j>`>4Mt>P"+PA(4w ,QA>P`>A+z>UsY M14@>P4 `>(PA>XUA MX[u (4A>P 6X4M[uU(MM @>P S>[uAM4+[utz1Uw>P $14 O1@>M ">w>4 ,wU? K"SOWCXN4Q"PPY 5S .2:2Y EEy _EGy]sq01u>M ?UA>P @>M QA-zUqY @>P @+@(P[u `>X <>P&[VMX[uAXw(4w @>P @(P[uM[u4XAAUq j>t`>4M>P"+PA(4w V>X4> ?(MMX[uA>4 u+AY M>U`MA 41[u >X4>4 O1A+U>Pz1Uw ^( >P^X>U>4YT(MM @+u>P (4`>P&[VMX[uAXwA `U>X`>4 ,>`>4M1 '"@S=4 X4 A@8QU>2 FFFpq K .yS4q *\sY 6P`> (4@ 6P`U+MM>P T&MM>4 X4M1">XA +UM 6X4u>XA w>M>u>4 ">P@>4 ,>`>4tM1 C=HH=4Y 9QAS .22yY .:y* _.:yE]sq! C6m6KTm:K:=$Rm /=6(m:dm$RKc6>$RW3:Tm# HX> `>X @>P f+[uz1Uw> $14 O1@>M ">w>4,Mq1qs M>A^A MX[u @X> O1A+U>Pz1UwM-P1w41M> z1PAY ">44 `>X (4>4Aw>UAUX[u>P S>[uAMt4+[uz1Uw> V>X4> 3>"X44P>+UXMX>P(4w >Pz1UwA ,K E ?`Mq * 6QA3s (4@ MX[u @X> ?z?t<>T>MM(4wMwP(4@U+w> 4X[uA '4@>PA ,K ..@ 6QA9Jsq! C8+>6!:H6T" /=6%d=6TH6T" Fm>:Km=:H6T# ?([u uX>P V1TTA >M "X> M14MA X4 5'UU>4@>P S>[uAM4+[uz1Uw> ,Mq1qs 4X[uA @+P+(z +4Y 1` >X4> 3>M+TAt 1@>P 6X4^>UP>[uAMt4+[uz1Uw> $1PUX>wAY M14@>P4 1` +(z 3>"X44P>+UXMX>P(4w $>P^X[uA>A ">P@>4 V+44IXMA @X>M 4+[u @>T NT"QA3 1@>P @>P u/[uMAPX[uA>PUX[u>4 SM-Pq @>P 5+UUY @+44M>A^A MX[u +([u uX>P @X> O1A+U>Pz1UwM-P1w41M> z1PA ,wU? K"SOWCXN4Q"PPY 5S.2:2Y EEy _EGE]sq! /6KTm:K:=$Rm /=6(m:dm$RKc6>$RW3:Tm# 9>P QA-zUq P>+UXMX>PA `>X 3>"X44>X4V&4zA>4 XT5+UU> @>P >4Aw>UAUX[u>4 6X4^>UP>[uAM4+[uz1Uw> >X4>4 J>P'(v>P(4wMw>"X44Y @>PM>X4>4 O1A+Uw>"X44 >Pu/uAY +4@>PM `>X L`>PM[u(MM>X4V&4zA>4 ,Mq ?4Tq *2xsq 5&P@>4 S>[uAM4+[uz1Uw>P `>wX44A +(z @>P <+MXM M>X4>P ?l +UM ?z?t<>T>MM(4wMtwP(4@U+w> (4@ (4A>P <>P&[VMX[uAXw(4w @>P @(P[u @X> ?l wwzq $>P(PM+[uA>4 BX4Mt+(z">4@(4w>4 >X4> 4>(> O1A+U>Pz1UwMP>[u4(4wq 5&P @X> O1A+U>Pz1UwM-P1w41M>@>M QA-zUq V1TTA >M @+P+(z +4Y 1` >P J>P'(v>P(4wM+`MX[uA u+AI +(M >X4>T `>zPXMtA>A>4 J>PV+(zM+4w>`1A V+44 +(z >X4> J>PV+(zM+`MX[uA w>M[uU1MM>4 ">P@>4 ,$wUq<50 $q *.q*q.2:G 7 pF S ...C:EY <QA<Uq pp .2:GY EE:Y `>APq hX>AV+(zT1@>UUsq

''o `'@"?P'"*7Y";"i 8"MiP"U>M;Yh*"UPiAM=<>>Y"="U;"h *Mi c(;Y" #"h _i7Y;7h"*"UPiAM=h% OP1A^ @>M 3P(4@M+A^>M @>PQ(`W>VA1PX>4AX>P(4w @>P O1A+U>Pz1UwM-P1w41M> ,Mq ?4Tq *:Gs V1TTA @>T 1`W>VAt`>^1w>4>4 <>(PA>XU(4wM^>XAP+(T >Pu>`UX[u> <>@>(A(4w ^(q 6P `U>X`A XTT>P@+44 T+vw>`>4@Y ">44 V>X4> M(`W>VA`>^1w>4> ^>XAUX[u> <>M[uP'4V(4w >X4wP>XzAY">44 +UM1 @+M 64w+w>T>4A @>M QA-zUq 4X[uA `>zPXMA>A XMAY @>P QA-zUq 4X[uA $>PV+(zA(4@ +([u V>X4> J>PV+(zM+`MX[uA $>PT(A>A "XP@ 1@>P `>MA>uA ,Mq1qsq 3P>Xz>4 M1Ut[u> M(`W>VA`>^1w>4>4 ^>XAUX[u>4 <>M[uP'4V(4w>4 4X[uA >X4Y M1 "XP@ @X> O1A+U>Ptz1UwM->PX1@> @(P[u @>4 S>[uAM4+[uz1Uw>P $14 O1@>M ">w>4 z1PAw>M>A^A ,Mq1qsY M1@+MM @>P <>(PA>XU(4wM^>XAP+(T +UU>X4 @(P[u @X> 3>M+TAU>`>4M@+(>P @>M <>APX>`M`^"q @>P J>PT/w>4M+4U+w> `>MAXTTA "XP@q?(z @X> B>XA $14 @>P 3P&4@(4w `XM ^(P jXm(X@+AX14 @>M <>APX>`M u+AA> M[u14<50 $q .yq.)q.2GE ,p S y:CGyY <QA<Uq pp .2GGY )y\s +`w>MA>UUA ,M1 +([u <50 $q)yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp .2:xY Gy.sq 9X>M>P B>XAP+(T XMA wP@Mq T+vtw>`>4@q ?UU>P@X4wM XMA +([u ^( `>+[uA>4Y @+MM @>P B>XAP+(T 4X[uA M1 U+4w M>X4

g N ?4Tq *:G7*:: 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

*::

Page 213: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

@+PzY @+MM @X> O1A+Uw>"X44-P1w41M> 4>w+AX$ `>>X4zU(MMA "XP@q B( S>[uA z&uPA @>P<50 +(MY @+MM B>XAP'(T> $14 y\ 1@>P .\\ n+uP>4 +UM 3P(4@U+w> z&P @X> O1A+Uw>t"X44-P1w41M> 4X[uA X4 <>AP+[uA V'T>4Y @+ MX> ^( $X>U> M->V(U+AX$> l1T-14>4tA>4 >4AuX>UA>4q <>X J>PTX>A(4wM>X4V&4zA>4 w>uA @>P <50 @+u>P TXAAU>P">XU> A}-XtMX>P>4@ $14 >X4>T B>XAP+(T $14 *\ n+uP>4 +(M ,<50 $q Eq..q)\\. 7 pF S 2GC\\Y<QA<Uq pp )\\)Y G)EI $q yq*q)\\G 7 F < .xEC\yY <50CfJ )\\GY ..)ysq 9X>M>4B>XAP+(T M[u>X4A >P TXAAU>P">XU> $>P+UUw>T>X4>P4@ +([u +(z @X> +4@>P>4 6X4tV(4zAM+PA>4 >PMAP>[V>4 ^( "1UU>4 ,`>+[uA> +`>P +([u <50 $q ..q.\q)\\G 7 pJ S.yC\yY <QA<Uq pp )\\:Y xEyZ V>X4> <>wP>4^(4wsq 9>T "XP@ >4Aw>w>4 w>u+UA>4Y@+MM @X> *\tn+uP>t3P>4^> ^( MA+PP M>XY (T X4 W>@>T 5+UU ^( M+[uw>P>[uA>4 6Pw>`t4XMM>4 ^( z&uP>4 ,M1 #3@8=4Y QA>(>PUX[u> jX>`u+`>P>X (4@ Q(`W>VA`>^(w @>P 6X4tV&4zA>>P^X>U(4wM+`MX[uAY )\\yY .)\sq 3U>X[u"1uU XMA @>T <50 ^( z1Uw>4 ,>`>4M1'"@S=4 X4 A@8QU>2 FFFpq K .y S4q *\sq 6X4> ^>XAUX[u> O}-XMX>P(4w $14 *\ n+utP>4 AP'wA ^(T >X4>4 @>T <>@&Pz4XM 4+[u bP+VAXV+`XUXA'A `>X @>P 6PMA>UU(4w @>P3>M+TAw>"X44-P1w41M> S>[u4(4wq B(T +4@>P>4 XMA @>P B>XAP+(T U+4w w>4(wY(T +([u @>T p4A>P>MM> @>M QA>(>P-zUX[uAXw>4 +4 >X4>P T/wUX[uMA (Tz+MM>4@>4<>P&[VMX[uAXw(4w @>M 3>M+TA>Pw>`4XMM>M w>P>[uA ^( ">P@>4q 6M u+4@>UA MX[u XTL`PXw>4 4(P (T >X4> >PMA> <>P>[u4(4wMwP(4@U+w>Y @X> `>X J1PUX>w>4 `>M14@>P>PNTMA'4@> T1@XzX^X>PA ">P@>4 V+44 (4@ T(MMq`'@"?P'"*7Y";" 8"h7;#"iW"UP"; '"U #"; ."/U;;"U;?M;\PhAiP";%! /=6;G6WKm >Hc _>6!Q H6! .3dcK+=dKc$R>WK kP 0Jj# f+[u @>P ?PA @>M <>APX>`M XMA ^((4A>PM[u>X@>4Z! 5m= :>6!+=dKc$R>WK:=$Rm6 5mKd=m%m6 >Pz1UwA X@S AP+@XAX14>UU >X4 L`>Pw+4w XT 6P`">t

w>Y @+u>P XMA >X4> ^>XAUX[u> <>wP>4^(4w i`XM ^(P b>4MX14X>P(4wg 4X[uA +4^(t4>uT>4q 5&P @>4 `>X U+4@"XPAM[u+zAUX[u>4 <>APX>`>4 XT J1P@>PwP(4@ MA>u>4t@>4 3P(4@ (4@ <1@>4 `>MA>uA ^(@>T >X4> ^>XAUX[u (4`>wP>4^A>f(A^(4wMT/wUX[uV>XAq 9+w>w>4 MX4@ @X> p4$>MAXAX14>4 @>M <>APX>`MX4u+`>PMXT +`4(A^`+P>4 ?4U+w>$>PT/w>4 X4 XuP>P j>`>4M@+(>P `>wP>4^Aq 5&P b+[uAt`>APX>`> u+A @>P <50 ,$q ..q.\q)\\G 7 pJ S .yC\yY <QA<Uq pp )\\:Y xEys ^(t@>T >4AM[uX>@>4Y @+MM @>P bP1w41M>^>XAP+(T 4X[uA &`>P @X> 9+(>P @>M b+[uAt$>Pu'UA4XMM>M uX4+(Mw>u>q 9>T XMA ^(^(MAXTT>4q

! 5m= W3dcK+=dKc$R>WK:=$Rm6 5mKd=m%m6 XMA @X> w+4^> NTAPX>`M^>XA ^( `>P&[VMX[uAXw>4,wU? I1RO3" X4 A@8QU>2 FFFpq K .* S4q ExsY @X> B>XA ^"XM[u>4 ?(zz1PMA(4w(4@ 01U^>P4A> UX>wA u'(zXw (T .\\ n+uP> ,<50 $q )EqEq.2:y 7 pJ S .x2C:*Y<QA<Uq pp .2:yY yx2 _yy\]I &`>P @X> $1T <50 w>z1P@>PA> hX4@>MAwP/v> Mq?4Tq *2ysq

! /=6;G6WKm >Hc ,m+md%m%mKd=m%# <>X +(z (4`>wP>4^A> 9+(>P >X4w>PX[uA>A>4 3>">Pt`>`>APX>`>4 V+44 "X> `>X U+4@"XPAM[u+zAUX[u>4 <>APX>`>4 wP@Mq $14 >X4>P (4>4@tUX[u>4 j>`>4M@+(>P +(Mw>w+4w>4 ">P@>4q jX>w>4 V>X4> +4@>P>4 ?4u+UAM-(4VA>$1PY XMA wU>X[u"1uU A}-XMX>P>4@ $14 >X4>T bP1w41M>^>XAP+(T $14 *\ n+uP>4 +(Mt^(w>u>4q! /=6;G6WKm >Hc cm:%cK&6!=Tmd 9d%m=K# ?(M @>T u/[uMA->PM/4UX[u>4 ;u+P+VA>P @>PzP>X`>P(zUX[u>4 O'AXwV>XA >Pw>`>4 MX[u 3P>4^>4 z&P @>4 L`>Pw+4w @>M <>APX>`MXT 6P`">w>Y ">44 4X[uA @>P f+[uz1Uw>P @X> X4 K .: $1P+(Mw>M>A^A> ->PM/4UX[u><>z'uXw(4w +(z">XMAI XT L`PXw>4 ">P@>4 4(P J>P">PA(4wMP>[uA> &`>Pw>u>4 ,^<`>X >X4>T 6PzX4@>P 1@>P Q[uPXzAMA>UU>PsY`'@"?P'"*7Y";"i B"UPiAM= '"U F'"ih&WMhh"U;?L;\P";% <>X L`>PM[u(MM>X4tV&4zA>4 XMA 4+[u 6X4V(4zAM+PA>4 ^( (4A>PM[u>X@>4q! /=6;G6WKm >Hc 6=$RKcm:%cK&6!=Tmd 9d%m=K kP 04j# 9X> O1A+U->PX1@> U'(zA $14 @>P W>t">XUXw>4 ?P`>XAM+(z4+uT> `XM ^(T "+uPM[u>X4UX[u>4 64@> @>P ?P`>XAMA'AXwV>XAq

1 ).*

Jppq J1P+(MM>A^(4w>4 ?4Tq *:: g N

Page 214: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 ).x ^Hc=:

! /=6;G6WKm >Hc `>l=K>:-md81Tm6 kP I'j# h+vw>`UX[u> O1A+U->PX1@> XMA @>P B>XAP+(T+` <>wX44 @>P f(A^(4wM&`>PU+MM(4w @>M l+-XA+UM `XM ^(T 64@> @>P h/wUX[uV>XA^(P f(A^(4wM&`>PU+MM(4wq ?4A>XU> +4 l+-3>Mq V/44>4 wP@Mq (4>4@UX[u ^(P 6X4tV&4zA>>P^X>U(4w @X>4>4Y +(Mw>41TT>4 @X> 3>M>UUM[u+zA XMA 4(P +(z B>XA >X4w>tw+4w>4q S>4A>4-+-X>P>Y B>P1`14@M >A[q u+`>4 +`>P >X4> 4(P `>M[uP'4VA> j+(zt^>XAq 9+M 64@> @>P j+(z^>XA XMA @+44 @+M 64@> @>P T+vw>`UX[u>4 O1A+U->PX1@>q<>X 6zz>VA>4Y @X> ^(P S&[V^+uU(4w +(Mw>U1MA 1@>P $1T 6TXAA>4A>4 w>V&4@XwA">P@>4 V/44>4Y XMA (6 $14 @>P T/wUX[u>4 0/[uMAU+(z^>XA +(M^(w>u>4q! /=6;G6WKm >Hc AHA kP I0j# 6M V1TTA wP@Mq +(z @X> T/wUX[u> f9 @>M 3>w>4tMA+4@>M +4Y @>P $>PTX>A>A "XP@q 9X> jXA>P+A(P "+P zP&u>P `>X @>P <>T>MM(4w @>MbP1w41M>^>XAP+(TM '(v>PMA (4>X4u>XAUX[uZ

<>X pTT1`XUX>4 "(P@>4 f(A^(4wM@+(>P4 $14 y\ n+uP>4 ,(4@ T>uPY M1 Y4O8Y 9<.2:xY )x)x _)x)E]sY .\\ n+uP>4 ,M1 f@Mq 53 $q .q.)q.2:\ 7 pF ):xCGyY 653 .2:.Y xyxYPVPqsY .\\7.y\ n+uP>4 ,A2"8RY lcQ9p .2:yY y:\2 _y:.\]s (4@ (4>4@UX[u ,BO3=Y QA`n`q.2:yC:EY .GG _)\*]s +4w>w>`>4q

9>P <50 ,$q Eq..q)\\. 7 pF S 2GC\\Y <QA<Uq pp )\\)Y G)EI $q ):q..q)\\G 7 pF S2C\EY <QA<Uq pp )\\:Y y.ys u+A TXAAU>P">XU> >4AM[uX>@>4Y @+MM `>X 6X4V&4zA>4 +(MJ(J w>4>P>UU $14 >X4>T bP1w41M>^>XAP+(T $14 *\ n+uP>4 +(M^(w>u>4 XMAq 9>Tz1UwA +([u @X> 5X4J>P"q ,<h5 $q :q.\q)\\xY <QA<Uq p )\\xY 2** 7 O^q *xsq HX>1`>4 +(Mw>z&uPAY XMA @X>M> b+(M[u+UX>P(4w ^(U'MMXw (4@ M+[uw>P>[uAq

&o 8"MiP"U>M;YhY"Y";hPA;# p_i7'>"= #"i I"Y=";PU"iM;Yo

AAo 05i#"iM;YhV M;# IA&W*MhA==";WA;YB( VU'P>4 XMA +([uY 1` @>P <>APX>` XT 3+4^>4 @X> z&P @X> O1A+Uw>"X44z>MAMA>UU(4wT+vw>`>4@> <>(PA>XU(4wM>X4u>XA XMA 1@>P >X4^>U4> N4A>P>X4u>XA>4 ,Q>wT>4A>sY"X> O>XU`>APX>`>Y <>APX>`MMA'AA>4 (4@ <>APX>`M^">Xw> 1@>P w+P 6X4^>U+VAX$XA'A>4@>M QA-zUq ,@+^( wP(4@U>w>4@ BO3=Y QA`n`q .2:yC:EY .GG _.2y zq]sq 5&P L`>PM[u(MtM>X4V&4zA> MA>UUA MX[u @X> >4AM-P>[u>4@> 5P+w>Y 1` @X> 6X4V&4zA> +(M >X4>P 6X4tV(4zAM+PA ^(M+TT>4 ^( `>(PA>XU>4 MX4@ 1@>P 1` >M +(z @X> >X4^>U4> J>PT/w>4Mt+4U+w> ,<>A>XUXw(4w 1@>P 3P(4@MA&[Vs +4V1TTAq9>P <50 ,$q )yqEq.22E 7 Jppp S ):C2xY <QA<Uq pp .22GY )\)I Mq +([u $q )yq2q)\\:7 pJ S :\C\yY <QA<Uq pp )\\2Y )EEY @+^( ?4Tq I=QM=4Q"PPY 5S )\\2Y y*ys `>t+4A"1PA>A @X> 5P+w> TXA @>P 51PT>U $1T 5/P@>P(4wMt (4@ Q+[u^(M+TT>4u+4wq0+4@>U> >M MX[u `>X >X4^>U4>4 O'AXwV>XA>4 >X4>P b>PM3>Mq (T M>U`MA'4@Xw> O'AXwtV>XAM`>P>X[u>Y @X> 4X[uA U>@XwUX[u XT J>Pu'UA4XM `U1v>P 0XUzMt 1@>P f>`>4A'AXwV>XtA>4 ^( >X4>P @>T 3>">P`>`>APX>` @X>4>4@>4 0+(-AA'AXwV>XA MA>u>4Y M>X XuP> W>t">XUXw> `>APX>`UX[u> J>P+4U+MM(4w w>M14@>PA ^( (4A>PM([u>4q ?`^(wP>4^>4 M>X4+[u @>T 5/P@>P(4wMt (4@ Q+[u^(M+TT>4u+4wY X4 @>T @X> W>">XUXw>4 6X4^>UtA'AXwV>XA>4 ^( @>P `>APX>`UX[u>4 0+(-AA'AXwV>XA 1@>P @>P -PX$+A $>P+4U+MMA>4 O'AXwtV>XA MA>u>4q 9X>M>T ?4M+A^ u+A MX[u @>P &`>P"X>w>4@> O>XU @>P jXA>P+A(P +4w>tM[uU1MM>4 ,>A"+ '"@S=4 X4 A@8QU>2 FFFpq K .y S4q )2I '=W=47Y4=RR=2Y 9QAS.22:Y :G* zqI IO4PC!184Q"PPY 9QAB )\\xY *2xsq puT XMA (6 ^(^(MAXTT>4q 6P>PT/wUX[uA @Xzz>P>4^X>P>4@> 6Pw>`4XMM> (4@ AP'wA @>P O+AM+[u> S>[u4(4wY @+MMX44>Pu+U` >X4>M <>APX>`M 4X[uA +UU> O'AXwV>XA>4 TXA @>PM>U`>4 6X4V&4zA>>P^X>tU(4wM+`MX[uA +(Mw>&`A ">P@>4 T&MM>4q ?UU>P@X4wM MX4@ `>X @>P <>AP+[uA(4w @X>NTMA'4@> @>M >X4^>U4>4 <>APX>`M X4 @>4 <UX[V ^( 4>uT>4q 9>Tw>w>4&`>P w>uA>M ^( ">XAY ">44 A>XU">XM> @X> <>wP>4^(4w @>P Q>wT>4AX>P(4w +(z `>MAXTTA>5+UUV14MA>UU+AX14>4 w>z1P@>PA "XP@ ,M1 ^(AP>zz>4@ #3@8=4Y QA>(>PUX[u> jX>`u+`>tP>X (4@ Q(`W>VA`>^(w @>P 6X4V&4zA>>P^X>U(4wM+`MX[uAY )\\yY :. zqsq

g N ?4Tq *::7*:2 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

*:2

Page 215: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

''o 1U;*">\iAY";51UwA T+4 @>P uX>P $>PAP>A>4>4 h>X4(4w ,Mq ?4Tq *:2sY M1 XMA +(z @>4 >X4^>U4>4<>APX>`M^">Xw 1@>P O>XU`>APX>` `^"q @X> >X4^>U4> J>PT/w>4M+4U+w> ,<>A>XUXw(4wY3P(4@MA&[Vs +`^(MA>UU>4Z8"U ."/U;;"U;?L;\P"; MX4@ <>APX>`> @>P $>PM[uX>@>4>4 6X4V(4zAM+PA>4 w>tAP>44A ^( `>(PA>XU>4 ,^< 3+MA"XPAM[u+zA (4@ j+4@"XPAM[u+zAsY >`>4M1 T>uP>P><>APX>`> X44>Pu+U` >X4>P 6X4V(4zAM+PA ,^< 3+MA"XPAM[u+zA (4@ h>A^w>P>Xs (4@ X4t4>Pu+U` >X4>M <>APX>`M "X>@>P(T 6X4V&4zA> $>PM[uX>@>4>P <>APX>`M^">Xw> ,^<SX4@>Pu+UA(4w (4@ bz>P@>^([uAsY 1u4> S&[VMX[uA @+P+(zY 1` MX> `>wPXzzUX[u >X4>4iO>XU`>APX>`g `XU@>4 1@>P 4X[uAq! /=6;G6WKm >Hc _>6!Q H6! .3dcK+=dKc$R>WK H6! ,m+md%m%mKd=m%# 0X>P u+A @>P <50,$q .*q.)q.22\ 7 pJ S .C:2Y <QA<Uq pp .22.Y xy)s >4AM[uX>@>4Y @+MM XT 5+UU> >X4>M3(AMu1z>MY @>P +(M >X4>P j(5 `>MA>uAY @X> W>">XUM z&P MX[u U>`>4Mz'uXw> <>APX>`>@+PMA>UU>4Y >X4> Q>wT>4AX>P(4w $1P^(4>uT>4 XMAq <>X >X4>P O+4^M[u(U> TXA 3>tAP'4V>$>PV+(z XMA z&P @X> 6PTXAAU(4w @>P 3>"X44>P^X>U(4wM+`MX[uA $14 ^">X O>XUt`>APX>`>4 +(M^(w>u>4 ,<50 $q .:qyq.22y 7 pJ S *.C2xY <QA<Uq pp .22yY G.:sq<>X @>P w>AP>44A>4 J>PTX>A(4w $>PM[uX>@>4>P 5P>X^>XA-P1@(VA> XMA +([u @X> 3>t"X44>P^X>U(4wM+`MX[uA M>wT>4AX>PA ^( `>(PA>XU>4 ,<50 $q )xq)q.222 7 F S .\EC2yY<50CfJ .222Y .\:.sq N6 V1TTA >M XT L`PXw>4 @+P+(z +4Y @+MM >X4> J>PM>U`tMA'4@Xw(4w >X4>M <>APX>`M 4+[u ?PA >X4>M O>XU`>APX>`M T/wUX[u XMAY 4X[uAY 1` MX> A+AtM'[uUX[u @(P[uw>z&uPA "(P@>I +4@>P>4z+UUM V/44A> @>P QA-zUq @(P[u J>PT>X@(4w>X4>P 1Pw+4XM+A1PXM[u>4 J>PM>U`MA'4@Xw(4w @X> <>(PA>XU(4w >X4>P O'AXwV>XA +UM jX>`tu+`>P>X $>PuX4@>P4q 6M V+44 +`>P 4X[uA @>T QA-zUq &`>PU+MM>4 `U>X`>4Y 1` >X4>1u4> 3>"X44>P^X>U(4wM+`MX[uA `>APX>`>4> O'AXwV>XA >MAUq P>U>$+4A XMA 1@>P 4X[uAq! /=6;G6WKm >Hc cm:%cK&6!=Tmd 9d%m=K# p@S UX>w>4 +`wP>4^`+P> <>APX>`> 1@>P O>XUt`>APX>`> ">w>4 @>P b>PM14>4`>^1w>4u>XA @>P M>U`MA'4@Xw>4 ?P`>XA 4X[uA $1PI$X>UT>uP XMA A'AXwV>XAM`>^1w>4 +`^(wP>4^>4 ,$wUq <50 $q Gq..q.2:y 7 pJ SxxC:*Y <QA<Uq pp .2:EY **yI BN>>=4Y 9< .2:EY ))x. _))x*]sq N4wU>X[u+PAXw> O'tAXwV>XA>4 MX4@ uX4MX[uAUX[u @>P 3>"X44>P^X>U(4wM+`MX[uA w>AP>44A ^( `>(PA>XU>4YwU>X[u+PAXw> 4(P `>X 1Pw+4XM+A1PXM[u>P (4@ uX4MX[uAUX[u @>M l(4@>4VP>XM>M w>tAP>44A>P O'AXwV>XA ,<50 $q )Gqxq.2G: 7 pJ S .\)CGxY <QA<Uq pp .2G:Y yE)sq N4twU>X[u+PAXw> O'AXwV>XA>4 V/44>4 +`>P >X4u>XAUX[u `>(PA>XUA ">P@>4Y ">44 >M MX[u(T "XPAM[u+zAUX[u ^(M+TT>4u'4w>4@> 0+(-At (4@ f>`>4A'AXwV>XA u+4@>UAq8"U F'"ih&WMhh"U;?L;\P"; XMA W>@> J>PT/w>4M+4U+w> ,W>@> <>A>XUXw(4wY W>@>M3P(4@MA&[Vs +UM M>U`MA'4@Xw> <>(PA>XU(4wM>X4u>XA +4^(M>u>4q! /=6;G6WKm >Hc 6=$RKcm:%cK&6!=Tmd 9d%m=K# n>@>M 9X>4MA$>Pu'UA4XM ,^(T <>wPXzz MqK .2 ?4Tq y*s XMA w>M14@>PA ^( `>(PA>XU>4q 9X>M wXUA (6 +([u z&P @+M J>Pu'UA4XM$14 0+(-At (4@ f>`>4A'AXwV>XAY 4X[uA +`>P z&P >X4> 4X[uAM>U`MA'4@Xw> f>`>4tA'AXwV>XA @>M ?P`>XA4>uT>PM z&P M>X4>4 ?P`3 ,^(P ?`wP>4^(4w Mq K .2 ?4Tq *.sq! /=6;G6WKm >Hc `>l=K>:-md81Tm6# 5&P @X> <>(PA>XU(4w @>M B(M+TT>4u+4wM ^"XtM[u>4 Hl (4@ 6X4V&4zA>4 +(M l+-XA+U$>PT/w>4 u+A @X> SM-Pq MA>AM w>AP>44A>6PTXAAU(4w z&P W>@>4 >X4^>U4>4 ?4U+w>w>w>4MA+4@ XQ$q K )\ 6QA3 $1Pw>41TT>4q

S50 $q Gq)q.2)2Y SQA<Uq .2)2Y .2*I d50 $q )Eq*q.2xG 7 pJ .CxG QY QA(H .2xG O>XU ppY)I <50 $q *q..q.2E. 7 Jp .*CE. NY <QA<Uq pp .2E)Y *yI $q )Eq..q.2Gx 7 Jppp S )EECG)Y<QA<Uq pp .2GyY **.I $q .yq.)q.2:G 7 Jppp S ):.C:*Y <QA<Uq pp .2:2Y .Eq

9X> SM-Pq MA>UUA @+`>X +(z iW>@> >X4^>U4> ?VAX>g +` ,<50 $q )Eq..q.2Gx 7 Jppp S)EECG)Y <QA<Uq pp .2GyY **.sY T>X4A +`>PY @+MM z&P B">[V> >X4>P 41A">4@Xw>4Q[u'A^(4w H>PA-+-X>P> ^( 3P(-->4 ^(M+TT>4w>z+MMA ">P@>4 V/44>4Y ^< ^(3P(-->4 $14 >PAP+w`PX4w>4@>4 (4@ >PAP+wU1M>4 b+-X>P>4 ,<50 $q )Eq..q.2Gx 7Jppp S )EECG)Y <QA<Uq pp .2GyY **.sq 6X4> w>M14@>PA> <>(PA>XU(4w z&P W>@>4 >X4t

1 ).y

Jppq J1P+(MM>A^(4w>4 ?4Tq *2\ g N

*2\

Page 216: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 ).E ^Hc=:

^>U4>4 ?4U+w>w>w>4MA+4@ XMA M[u14 @>Mu+U` w>`1A>4Y ">XU @>P <>(PA>XU(4wM^>XAtP+(T z&P W>@>4 ?4U+w>w>w>4MA+4@ (4A>PM[uX>@UX[u M>X4 V+44 ,$wUq ?4Tq *::sq! /=6;G6WKm >Hc Amd8=mKH6T H6! Amdl>$RKH6T# p4 <>AP+[uA V1TTA >X4> ?`wP>4^(4w4+[u W>@>T H3Y 4+[u W>@>P P'(TUX[u +`w>M[uU1MM>4>4 H1u4>X4u>XA (4@ 4+[uW>@>T "XPAM[u+zAUX[u ^(M+TT>4w>u/P>4@>4 pTT1`XUX>41`W>VAq9X> SM-Pq $>PU+4wA w>AP>44A> 6PTXAAU(4w @>P 6X4V&4zA> z&P W>@>4 ^(P 6X4V(4zAMt>P^X>U(4w $>P">4@>A>4 3>w>4MA+4@ W>@>4z+UUM @+44Y ">44 6X4V&4zA> $>PM[uX>@>t4>P N4A>P+PA>4 +4z+UU>4 ,<50 $q .yq.q.2:\ 7 Jppp S G\CG:Y <QA<Uq pp .2:\Y *x:ZXT NPA>XUMz+UU $>PTX>A>A>M (4@ M>U`MAw>4(A^A>M 0+(Ms 1@>P XT S+uT>4 >X4>M >X4tu>XAUX[u>4 hX>A$>PAP+wM >X4 `>`+(A>M ^(M+TT>4 TXA >X4>T (4`>`+(A>4 3P(4@tMA&[V $>PTX>A>A "XP@ ,<50 $q )Eq..q)\\: 7 pF S EGC\GY <QA<Uq pp )\\2Y *G\sq9+M <h5 $q :q.\q)\\xY <QA<Uq p )\\xY 2** 7 O^q *xY w>uA $14 >X4>P w>AP>44A>4<>(PA>XU(4w W>@>M >X4^>U4>4 hX>A$>Pu'UA4XMM>M +(Mq pT Q[uPXzAA(T "XP@ @+$14 w>tM-P1[u>4Y @+MM W>@> pTT1`XUX> z&P MX[u +UM <>(PA>XU(4wM>X4u>XA ^( M>u>4 XMA ,X=17=4Y 5S .2GyY . zqY (4@ "1uU +([u %4=P3=@S X4 A@8QU>2 FFFq K ). S4q .\sq pT-P+VAXM[u>4 6Pw>`4XM @&PzA>4 MX[u @X> ?(zz+MM(4w>4 V+(T (4A>PM[u>X@>4q

6X4MA">XU>4 zP>Xq

#o 1i=UPP>M;YhYiM;#h(P*" \Li #"; H7PA>"i\7>Y

AAo H7PA>"i\7>Yhi"&W;M;Y9X> O1A+U>Pz1UwMP>[u4(4w MA>UUA +(z @X> M1wq O1A+U->PX1@> +` ,Mq ?4Tq *:Gsq 9+t`>X "XP@ @>P B>XAz+VA1P $>P4+[uU'MMXwAY @uq @X> O+AM+[u>Y @+MM @X> b>PX1@>4>Pz1Uw>+(z @>4 B>XAP+(T @>P O1A+U->PX1@> $>PA>XUA +4z+UU>4I @+u>P ">P@>4 XT N4A>PtM[uX>@ ^( `>APX>`M"XPAM[u+zAUX[u>4 l+-XA+U">PAP>[u4(4w>4 $14 @>P B>XA@+(>P +`tu'4wXw> BX4M>zz>VA> 4X[uA `>P&[VMX[uAXwAI >M >Pz1UwA +UM1 V>X4> ?`^X4M(4w @>P >X4t^>U4>4 b>PX1@>4w>"X44> (4@ t$>PU(MA>Y @X> X4 XuP>P B(M+TT>4z+MM(4w @>4O1A+U>Pz1Uw >Pw>`>4 ,$wUq %40=PY 5S .222Y .\2G _..\*]sY z>P4>P V>X4> <>P&[VtMX[uAXw(4w @>P 3>U@>4A">PA(4w ,@X>M z1UwA +(M @>T f1TX4+U">PA-PX4^X-Y Mq @+^(6X4zq 6QAq ?4Tq yy\sY M1 @+MM +([u iQ[u>X4w>"X44>gY @X> +(z @>P 3>U@>4A">PtA(4w `>P(u>4Y X4 @>4 O1A+U>Pz1Uw >X4w>u>4 ,wU? BO3=Y QA`n`q .2:yC:EY .GG _)\)]IK"SOWCXN4Q"PPY 5S .2:2Y EEy _EG.]sq ?UU>P@X4wM U'MMA >M <50 $q .xqGq.2:: 7pJ S ::C:EY <50CfJ .2:2Y GG.s 4X[uA w>4&w>4Y ">44 MX[u >X4 O1A+Uw>"X44+(MM[uUX>vUX[u 1@>P z+MA +(MM[uUX>vUX[u +(zwP(4@ $14 p4zU+AX14Mw>"X44>4 >PwX`AqJ>PU(MA> +(M 5>uUT+v4+uT>4 (4@ i+(v>Pw>"/u4UX[u> J>PU(MA(PM+[u>4g MX4@+(M^(M[u>X@>4 ,Mq ?4Tq x..[sq9+MM @X> O1A+U>Pz1UwMP>[u4(4w ">w>4 z>uU>4@>P <>P&[VMX[uAXw(4w @>M B>XAz+VtA1PM X4 XuP>P `>APX>`M"XPAM[u+zAUX[u>4 ?(MM+w>VP+zA w>PX4w XMAY M-PX[uA T+4w>UM >Xt4>M `>MM>P>4 J>Pz+uP>4M 4X[uA w>w>4 XuP> J>P">4@(4w XT 6QAS>[uA ,wU? BO3=YQA`n`q .2:yC:EY .GGsq 9X> fX[uA`>P&[VMX[uAXw(4w @>M B>XAz+VA1PM "XPVA MX[u XTL`PXw>4 ^(w(4MA>4 @>M QA-zUq +(MY @>P `>X 3>UA>4@T+[u(4w $14 J>PU(MA>4 @X><>">XMU+MA z&P @X> 3>"X44>P^X>U(4wM+`MX[uA AP'wA ,$wUq ?4Tq *E.sq

''o H7PA>Y"/U;; '"U ."/U;;"U;?L;\P"; p27hUPUK"h ."hA=P"iY"';Uh$ 27hUVPUK"h H7PA>"iY"';Uho

9>P $1P <50 $q )yqEq.2:x ,3PQ xC:)Y <QA<Uq pp .2:xY Gy.s TX4@>MA>4M M[u14$14 <50 $q )xq.\q.2G2 ,Jppp S x2CGGY <QA<Uq pp .2:\Y .:EY ">44 +([u X4 +4@>tP>T B(M+TT>4u+4ws $>P">4@>A> <>wPXzz @>M O1A+Uw>"X44MY `>^>X[u4>A @+M -1tMXAX$> 3>M+TA>Pw>`4XM @>M <>APX>`M $14 @>P 3P&4@(4w `XM ^(P J>P'(v>P(4wY?(zw+`> 1@>P jXm(X@+AX14 ,M1 <50 $q )yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp .2:xY

g N ?4Tq *2\7*2* 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

*2.

*2)

*2*

Page 217: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

Gy.sI +UM1 >X4M[uUX>vUq J>P'(v>P(4wMt (4@ ?(zw+`>w>"X44>4q 6P MAXTTA TXA @>PX4 @>P <>APX>`M"XPAM[u+zAMU>uP> w'4wXw>4 9>zX4XAX14 @>M O1A+Uw>"X44M &`>P>X4Y@>P MX[u +UM P>X4> B+uU(4wM&`>PM[u(MMwP/v>Y @uq +UM 9Xzz>P>4^ ^"XM[u>4 +UU>46X44+uT>4 $14 9PXAA>4 (4@ +UU>4 ?(Mw+`>4 +4 9PXAA> >PTXAA>UA ,$wUq BO3=YQA`n`q .2:yC:EY .GG _.:: zq] T"f +(M @>T `>APX>`M"XPAM[u+zAUX[u>4 Q[uPXzAA(Tsq9>P O1A+U>Pz1Uw >PwX`A MX[u +UM 9Xzz>P>4^ ^"XM[u>4 +UU>4 6PAP'w>4 (4@ +UU>4 ?(zt">4@(4w>4 X4 @>P O1A+U->PX1@> ,BO3=Y QA`n`q .2:yC:EY .GG _.:2]sq1U;;AW="; M;# <MhYA'";% 3P(4@M'A^UX[u MX4@ +UU> `>APX>`UX[u $>P+4U+MMA>46X44+uT>4 (4@ ?(Mw+`>4 ,K x ?`Mq xs ^( >Pz+MM>4 ,<50 $q )yqEq.2:x 7 3PQxC:)Y <QA<Uq pp .2:xY Gy.I $q yqyq.2:: 7 ppp S x.C:yY <QA<Uq pp .2::Y GG:sq 6Pt"+PA>A> bP>XMMA>Xw>P(4w>4 `>X 6X44+uT>4 (4@ ?(Mw+`>4 MX4@ ^( `>P&[VMX[uAXw>4,$wUq @+M <>XM-X>U `>X K"SOWCXN4Q"PPY 5S .2:2Y EEysq <>P&[VMX[uAXwA ">P@>4+`>P 4(P A+AM'[uUX[u> 6X44+uT>4 (4@ ?(Mw+`>4Y 4X[uA V+UV(U+A1PXM[u> l1MA>4Y+UM1 V>X4 V+UV(U+A1PXM[u>P 6Xw>4V+-XA+U^X4M (4@ V>X4 V+UV(U+A1PXM[u>P N4A>P4>utT>PU1u4 ,wU? Y4O8Y 9< .2:xY )x)x zqsq ?(z">4@(4w>4 @>P bPX$+AM-u'P> ,64At4+uT>4Y K x ?`Mq . Q+A^ )s (4@ w>TXM[uA> ?(z">4@(4w>4 MX4@ +(M^(M[u>X@>4,Mq(qsq 9+w>w>4 `XU@>4 +([u (44/AXw>Y (4+4w>T>MM>4> (4@ $>PT>X@`+P> ?(z">4t@(4w>4 <? ,Mq(qsI +UU>P@X4wM MX4@ +(v>Pw>"/u4UX[u> ?(z">4@(4w>4 ,f>HSmdTmQ+1R6:=$Rm Amd:HcKHdc>$Rm6eY Mq ?4Tq x..[s 4X[uA X4 @X> O1A+Uw>"X44P>[u4(4w >X4t^(`>^X>u>4 ,Mq(qsq! [d=->K -md>6:>ccKm H6! c3Ti Tm8=c$RKm 9HW+m6!H6Tm6# 9X> SM-Pq u+A w>U>w>4AUX[u +([u>X4^>U4>4 ?(z">4@(4w>4 @>4 ?`^(w ">w>4 ijX>`u+`>P>Xg $>PM+wA ,(6 (4^(tAP>zz>4@ Mq ?4Tq x):sq H1uU +`>P MX4@ ?(z">4@(4w>4 @>P bPX$+AM-u'P> +UM 64At4+uT>4 ,K x ?`Mq . Q+A^ )s $1T ?`^(w +(Mw>M[uU1MM>4Y @>MwUq M1wq w>TXM[uA>?(z">4@(4w>4Y @X> ^"+P `>APX>`UX[u $>P+4U+MMA MX4@Y +`>P ^(wU>X[u @>P -PX$+A>4j>`>4Mz&uP(4w @X>4>4 ,K .) fPq . Q+A^ )sq 9>P <50 (4A>PM[u>X@>A @+u>P M>uP"1uU ^"XM[u>4 jX>`u+`>P>X (4@ @>T ?`^(wM$>P`1A w>TXM[uA>P ?(z">4@(4w>4,<50 $q ))q..q.2G2 7 pJ S ::CGEY <QA<Uq pp .2:\Y .y)Y $>P4>X4A `>X >X4>P S>XM>tW1(P4+UXMAX4 jX>`u+`>P>XY U'MMA +`>P `>MAXTTA> S>XM>V1MA>4 +UM w>TXM[uA> ?(zt">4@(4w>4 4X[uA ^(T ?`^(w ^(sq! ]=$RK>%(=mR%>dm 5mKd=m%c>HcT>%m6# 6`>4M1 `U>X`A >M (6 z&P 4X[uA +`^X>u`q <? ,K x?`Mq y (4@ Es @+`>XY @+MM MX> 4X[uA +`w>^1w>4 ">P@>4I MX> MX4@ ^"+P @>P ?PA 4+[u<>APX>`M+(Mw+`>4Y ">P@>4 +`>P ">w>4 XuP>P f'u> ^(T bPX$+A`>P>X[u i"X>g ^(PbPX$+AM-u'P> w>u/PXw `>u+4@>UAq 9X>M P>[uAz>PAXwA (6 >X4> >4AM-P>[u>4@> <>tu+4@U(4w `>X bP&z(4w @>P 3>"X44>P^X>U(4wM+`MX[uA ,wU?q /OP Y=8R=PY 9X> ?`twP>4^(4w $14 jX>`u+`>P>X (4@ >MAUq P>U>$+4A>P <>A'AXw(4w +(M `>APX>`M"XPAM[u+zAtUX[u>P QX[uAY .2:2Y .E)I +? 1zz>4`+P BO3=Y QA`n`q .2:yC:EY .GGsq! C661K=Tm" H6>6Tm8mccm6m H6! -md8m=!%>dm 9HW+m6!H6Tm6 `XU@>4Y ">44 MX> @(P[u @X>6X4V&4zA>>P^X>U(4w $>P+4U+MMA MX4@Y <? 1@>P Hl (4@ TX4@>P4 @+u>P @>4 O1A+Ut>Pz1Uwq ?([u 4X[uA +`^X>u`+P> ?(Mw+`>4 XQ@q K x ?`Mq y (4@ E $>PPX4w>P4 (6@>4 O1A+Uw>"X44 ,Mq1qsq Q1U[u> ?(z">4@(4w>4 V/44>4 +`>P B>X[u>4 >X4>P (4t"XPAM[u+zAUX[u>4 <>APX>`Mz&uP(4w ,z+UUM >M MX[u 4X[uA (T 5>uUT+v4+uT>4 u+4t@>UAY Mq(qs (4@ @+TXA <>">XM+4^>X[u>4 z>uU>4@>P 3>"X44>P^X>U(4wM+`MX[uA M>X4,Mq ?4Tq x.EY &`>P (4"XPAM[u+zAUX[u> p4$>MAXAX14>4sq 9X> SM-Pq u+A z>P4>P ^O (4t"XPAM[u+zAUX[u> ?(z">4@(4w>4 z&P MX[u +UU>X4 +UM jX>`u+`>P>X $1T ?`^(w +UM <?+(Mw>M[uU1MM>4Y @uq 1u4> @>4 w+4^>4 <>APX>` +UM jX>`u+`>P>X ^( `>u+4@>U4 ,Mq?4Tq x):sq! 9HSmdTm+1R6:=$Rm 9HW+m6!H6Tm6# <>X @>P <>(PA>XU(4w @>P 3>"X44+(MMX[uA>4 +UM<>">XM+4^>X[u>4 z&P @X> 3>"X44>P^X>U(4wM+`MX[uA @>M QA-zUq XMA $14 >X4>T 3>t"X44 +(M^(w>u>4Y @>P (4A>P w>"/u4UX[u>4 NTMA'4@>4 >P^X>UA ">P@>4 V+44q ?(t

1 ).G

Jppq J1P+(MM>A^(4w>4 ?4Tq *2* g N

Page 218: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 ).: ^Hc=:

v>Pw>"/u4UX[u> ?(z">4@(4w>4 ,^< l+A+MAP1-u>4M[u'@>4Y J>PU(MA> +(zwP(4@>X4>P HXPAM[u+zAMVPXM> 1@>P >X4>P 6PVP+4V(4w @>M QA-zUqs `U>X`>4 `>X <>(PA>XU(4w@>P 6PAP+wMz'uXwV>XA +(v>P <>AP+[uA ,Mq ?4Tq x..[ &`>P >HSmdTm+1R6:=$Rm Amd:HcKQHdc>$Rm6sq

S50 $q Eq..q.2*EY SQA<Uq .2*GY *2.I $q )xq:q.2*:Y SQA<Uq .2*:Y 2*2Z +(Mw>41TT>4 &`tUX[u> B(z+UUM[u'@>4I <50 $q ):qEq.2yy 7 p )yCyy NY <QA<Uq pp .2yyY )*GI $q .:q.)q.2E27 pJ S yGCE:Y <QA<Uq pp .2G\Y *GGI f@Mq 53 $q .q.)q.2:\ 7 pF ):xCGyY 653 .2:.Y xyxYPVPq `>APq >Pu/uA> ?`M>A^(4w>4 4+[u K G ?`Mq yI Mq +([u ?4Tq x)\ &`>P p4$>MAXAX14>4 X4@>P ?4U+(z^>XAI &`>P <>P&[VMX[uAXw(4w MAXUU>P S>M>P$>4 Mq(q

IP"M"iK"iYL;hPUYM;Y";% 9+M bP1`U>TY 1` ^(P 5>MAMA>UU(4w @>P 3>"X44>P^X>tU(4wM+`MX[uA Q14@>P+`M[uP>X`(4w>4 (4@ >Pu/uA> ?`M>A^(4w>4 1@>P 4(P @X>f1PT+U?z? +4^(M>A^>4 MX4@Y MA>UUA MX[u X4 H+uPu>XA 4X[uAI `>X@> h>Au1@>4 z&utP>4 ^(T M>U`>4 6Pw>`4XMZ 9(P[u Q14@>P+`M[uP>X`(4w>4 (4@ >Pu/uA> ?`M>A^(4tw>4 V1TTA >M ^(P <XU@(4w MAXUU>P S>M>P$>4Y @X> XT B(w> >X4>M J>P'(v>P(4wMt1@>P ?(zw+`>w>"X44M +(z^(U/M>4 MX4@ (4@ @+TXA @>4 O1A+Uw>"X44 >Pu/u>4,Mq(qsq 6M u+4@>UA MX[u $X>UT>uP (T >X4> 5P+w> @>P B">[VT'vXwV>XAZ! .Gd !=m D3K>:Tm+=66%mdm$R6H6T XMA >M T/wUX[uY >M `>X @>T ?4M+A^ $14 Q14@>Pt+`M[uP>X`(4w>4 (4@ >Pu/uA>4 ?`M>A^(4w>4 ^( `>U+MM>4Y @uq $14 @>4 ^( MA>(>PUXt[u>4 B">[V>4 >PTXAA>UA>4 J>PU(MA>4 +(M^(w>u>4 (4@ @X> >4AM-P>[u>4@>4 MAXUU>4S>M>P$>4 A1A+Uw>"X44>Pu/u>4@ +4^(M>A^>4q! 5m= !md %mKd=m%c+=dKc$R>WK:=$Rm6 96>:)cm @>P <>APX>`Mz&uP(4w XMA >M @+w>w>4 ^">[VtT'vXwY $14 @>P f1PT+U?z? +(M^(w>u>4q 5&P >X4 ?(MM[u>X@>4 $14 Q14@>Pt+`M[uP>X`(4w>4 <50 $q .:q.)q.2E2 7 pJ S yGCE:Y <QA<Uq pp .2G\Y *GGI $q *q*q.2:: 7 pJ S 2\C:yY <50CfJ .2:2Y 2.q64AM-P>[u>4@>M "X> z&P Q14@>P+`M[uP>X`(4w>4 (4@ >Pu/uA> ?`M>A^(4w>4 wXUAz&P MA>(>PzP>X> S&[VU+w>4Y @X> XT H>M>4AUX[u>4 XT p4A>P>MM> @>P QA>(>P-1UXAXV w>t"'uPA ">P@>4 (4@ "XPAM[u+zAUX[u @>4 ?`M[uP>X`(4wM$>Pw&4MAXw(4w>4 wU>X[u">PtAXw MX4@ ,<50 $q xqEq.2G* 7 pJ S .**CG.Y <QA<Uq .2GxY )G _)2]sq 9+ >M MX[u (TJ>Pw&4MAXw(4w>4 u+4@>UAY @X> 4(P +(z QA>(>PMA(4@(4wY 4X[uA +`>P +(z >X4>4 >4@tw&UAXw>4 QA>(>P$1PA>XU ^X>U>4Y V1TTA >X4> ?(M"XPV(4w +(z @X> O1A+Uw>"X44t6Pt^X>U(4wM+`MX[uA 4X[uA X4 <>AP+[uAqaU&WPhP"M"i'Ai" 1U;?L;\P"% h+vw>`>4@ MX4@ @X> J1PM[uPXzA>4 &`>P @>4 <>tMA+4@M$>PwU>X[u ,Mq ?4Tq *:)sq 9+u>P u+`>4 4X[uAMA>(>P`+P> J>PT/w>4MT>uP(4tw>4 `>X @>P 5>MAMA>UU(4w @>P 3>"X44>P^X>U(4wM+`MX[uA +(M^(M[u>X@>4Y @>44 MX>>Pu/u>4 @>4 @(P[u <>APX>`M$>PT/w>4M$>PwU>X[u >PTXAA>UA>4 3>"X44 4X[uAY M14t@>P4 MX4@ @>P bPX$+AtY 4X[uA +`>P @>P 6P">P`MM-u'P> ,^( @X>M>4 <>wPXzz>4 Mq?4Tq E2s ^(^(P>[u4>4q 3>U+4w>4 @X> hXAA>U +(M 4X[uAMA>(>P`+P>4 J>PT/w>4MtT>uP(4w>4 ,^< j1AA>PX>w>"X44>4Y Mq ?4Tq G2 zqs X4 @>4 <>APX>`Y M1 V+44 @+M 4(PXT H>w> @>P 6X4U+w> w>M[u>u>4I 64AM-P>[u>4@>M wXUA $14 QA>(>P>PM-+P4XMM>4Y+([u MX> `XU@>4 V>X4>4 3>"X44`>MA+4@A>XUqIP"M"i\i"U" 1U;?L;\P"% 9+w>w>4 MX4@ MA`+P> +`>P MA`>zP>XA> 6X4V&4zA> 1@>P6X4V(4zAMA>XU> ,^( @X>M>4 <>wPXzz>4 Mq ?4Tq y.ys >X4^(`>^X>u>4Y @+ MX> +(M +4MX[u MA`+P>4 O'AXwV>XA>4 u>PP&uP>4 (4@ 4(P +(zwP(4@ `>M14@>P>PY ^(T>XMA -1UXAXtM[u>P 6P"'w(4w>4 MAzP>X w>MA>UUA MX4@I MX> (4`>P&[VMX[uAXwA ^( U+MM>4Y "&P@> ^(t@>T @>T Q(`$>4AX14M^">[V u'(zXw ^("X@>PU+(z>4 ,wU? K"SOWCXN4Q"PPY 5S.2:2Y EEy _EG. zq]sq9X> <>P&[VMX[uAXw(4w MAzP>X>P 6X4V&4zA> (4@ @X> fX[uA`>P&[VMX[uAXw(4w $144X[uA MA`+P>4 6X4V&4zA>4 MA>UU>4 V>X4>4 3>w>4M+A^ @+Pq 9X> 6X4V&4zA>>P^X>U(4wMt+`MX[uA `>^X>uA MX[u +(z 6X4V&4zA> XQ@q ?`Mq . ,^(T <>wPXzz Mq ?4Tq y*sq fX[uAMA`+P> 6X4V&4zA> MX4@ V>X4> 6X4V&4zA> XQ$q ?`Mq .Y "1uU +`>P MA`>zP>XA> 6X4V&4zt

g N ?4Tq *2* 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

Page 219: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

A> `^"q 6X44+uT>4q ?(z ">U[u>P QA(z> @>P 6PTXAAU(4w @>M ^( $>PMA>(>P4@>46X4V1TT>4M @X> QA<>zP>X(4w +4M>A^AY XMA z&P @X> ?`MX[uAY 6X4V&4zA> XQ@q ?`Mq .^( >P^X>U>4Y @>Mu+U` (4`>+[uAUX[uq9X> S>[uAMU+w> XMA `>X @>P QA>(>PzP>Xu>XA $14 6X4V&4zA>4 1@>P 6X4V(4zAMA>XU>4Y@X> >X4>4 >4@w&UAXw>4 QA>(>P$>P^X[uA `>"XPVAY wP@Mq +4@>PM +UM `>X QA>(>P$>Pw&4MtAXw(4w>4 ,Mq1qsq QA>(>PzP>X> +`>P MA>(>P`+P> 6X4V&4zA>Y ^< MA>(>P`>zP>XA> J>P'(v>tP(4wMw>"X44>Y MX4@ X4 @X> O1A+Uw>"X44P>[u4(4w >X4^(`>^X>u>4I MX> MX4@ `>APX>`tUX[u $>P+4U+MMAY >M "'P> $>Pz>uUAY MX> @>P bPX$+AM-u'P> ^(^(1P@4>4q 9+TXA "XP@4(4T>uP +([u @>P N4A>PM[uX>@ ^"XM[u>4 @XP>VA>4 (4@ X4@XP>VA>4 ,MAUqs Q(`$>4tAX14>4 +V^>-AX>PAI >PMA>P> z&uP>4 @(P[u @X> J>PT>uP(4w @>P 6X44+uT>4 1@>P@X> J>PTX4@>P(4w @>P ?(Mw+`>4 ^( >X4>P 6Pu/u(4w @>M O1A+Uw>"X44MY "'uP>4@@X> U>A^A>P>4 MAUq ?(Mw+`>4 $1P^X>u>4Y @X> @>4 O1A+Uw>"X44 +`>P (4`>P&uPA U+MtM>4qIPU>>" J"h"iK";% <>X @>P O1A+Uw>"X44P>[u4(4w ">P@>4 +([u J>P'(v>P(4wMt (4@?(zw+`>w>"X44> ,K .E ?`Mq . (4@ *s TXA>Pz+MMA ,Mq1q +T ?4z+4w @X>M>P ?4TqsY(4@ ^"+P +([u X4M1">XAY "X> MX> X4z1Uw> $14 5P>X`>AP'w>4 4X[uA 1@>P X4z1Uw> $14O+PXz>PT'vXw(4w>4 `>w&4MAXwA `>MA>(>PA ">P@>4q Q-'A>MA>4M `>X J>P'(v>P(4w1@>P ?(zw+`> ">P@>4 MAXUU> S>M>P$>4 ,^< +(M Q14@>P+`M[uP>X`(4w>4 (4@ >Pu/utA>4 ?`M>A^(4w>4Y Mq1qs P>+UXMX>PAq 9+P+(M z1UwAY @+MM 4>`>4 @>4 U+(z>4@>4 b>PXt1@>4w>"X44>4 (4@ t$>PU(MA>4 +([u MAXUU> S>M>P$>4 `>X @>P O1A+Uw>"X44-P1w41M>^( `>P&[VMX[uAXw>4 MX4@ ,<50 $q )yq..q)\\x 7 pJ S :C\*Y <50CfJ )\\yY :yxI^(MAq '"@S=4 X4 A@8QU>2 FFFpq K .y S4q *\I $wUq +([u <50 $q .:q*q.2GE 7 pJS y)CG)Y <QA<Uq pp .2GEY x:) _x:x] `>APq @>4 @(P[u 4+A&PUX[u>4 <+(T"([uM >4AtMA>u>4@>4 H>PA^("+[uM >X4>M 51PMA"XPAMsq."/U>>?LiP"h 8"PiU"'hK"i=5Y";% B">Xz>Uu+zA XMA (6Y 1` J>PT/w>4MT>uP(4tw>4 +(M @>T w>"XUUV&PA>4 <J X4 @X> <>P>[u4(4w @>P z&P @X> 3>"X44>P^X>U(4wMt+`MX[uA T+vw>`>4@>4 <>APX>`M$>PT/w>4MT>uP(4w >X4`>^1w>4 ">P@>4 V/44>4q9X> HXUUV&P(4w ^(T <J M>A^A >X4>4 @>P 6X4V&4zA>>P^X>U(4w @X>4>4@>4 <>APX>`$1P+(MY (6 V+44 >X4 M1U[u>P <>APX>` 4X[uA >PMA @(P[u HXUUV&P(4w $14 bJ >4AMA>tu>4q ?4@>P>4z+UUM u'AA> @>P QA-zUq @X> h/wUX[uV>XAY @X> 6X4V&4zA> +(M -PX$+A>Tl+-XA+Ut 1@>P J>PTX>A$>PT/w>4 @>P <>MA>(>P(4w w+4^ 1@>P A>XU">XM> ^( >4A^X>tu>4Y X4@>T >P >M >X4>T J>PU(MA`>APX>` "X@T>Aq

&&o H7PA>L'"ih&WMhh '"U F'"ih&WMhh"U;?L;\P";9X>M>P <>wPXzz &`>PAP'wA 6PV>44A4XMM> @>M 3P1v>4 Q>4+AM $14 @>4 `>APX>`UX[u>46X4V(4zAM+PA>4 ,K ) ?`Mq . fPq .7*s +(z L`>PM[u(MM>X4V&4zA> ,K ) ?`Mq .fPq x7Gsq 9>4 N4A>PM[uX>@>4 ^"XM[u>4 `>X@>4 3P(-->4 $14 6X4V(4zAM+PA>4 XMA+`>P S>[u4(4w ^( AP+w>4 ,$wUq <50 $q *.q*q.2:G 7 pF S ...C:EY <QA<Uq pp .2:GYEE: zqsZ7 6M >Pz1UwA V>X4 J>PT/w>4M$>PwU>X[uY M14@>P4 4(P >X4> L`>PM[u(MMP>[u4(4wY

@X> @>4 Q+U@1 ^"XM[u>4 6X44+uT>4 ,K :s (4@ Hl ,K 2s >PTXAA>UAq7 H>PAMA>Xw>P(4w>4 X4 @>P J>PT/w>4MM(`MA+4^ `U>X`>4 @+`>X (4`>P&[VMX[uAXwAY

">XU `>X @>P L`>PM[u(MMP>[u4(4w J>P'(v>P(4wMw>"X44> 4X[uA >Pz+MMA ">P@>4,Mq ?4Tq *:)I &`>P J>P'(v>P(4wMw>"X44> XQ@q KK .GY )\ pp (4@ )* Mq?4Tq xxGsq

7 h+vw>`>4@ XMA i@X> 9+(>P @>P J>PT/w>4M4(A^(4wgY (4@ ^"+P i@X> $1P+(MtMX[uAUX[u> 9+(>P @>P f(A^(4w @(P[u @>4 f(A^>4@>4g ,Mq @+^( ?4Tq *::sq

6X4^(`>^X>u>4 MX4@ XT L`PXw>4 +UU> MA`+P>4 6X44+uT>4Y M1">XA MX> +(zwP(4@ `>tM14@>P>P J1PM[uPXzA MA`>zP>XA MX4@I (Tw>V>uPA MX4@ +UU> Hl +`^(^X>u>4Y 4X[uA+`>P @X> M1wq 4X[uA +`^X>u`+P>4 Hl ,$wUq @+^( @X> ?(Mz&uP(4w>4 ^( `>APX>`UXt

1 ).2

Jppq J1P+(MM>A^(4w>4 ?4Tq *2*7*2x g N

*2x

Page 220: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 ))\ ^Hc=:

[u>4 6X4V&4zA>4 X4 ?4Tq *2*Y @1PA +([u &`>P w>"XUUV&PA>M <>APX>`M$>PT/w>4sI&`>P 6X4^>Uu>XA>4 @>P <>P>[u4(4w `>X 6X4Vq +(M J(J Mq ?4Tq xxEq

"o 1i\7i#"i>U&W" +5W" #"h H7PA>"i\7>Yh9X> zP&u>P> SM-Pq ,$1P <50 $q )yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp .2:xY Gy.s UX>v >Mw>4&w>4Y ">44 >X4 <>APX>` ">4XwMA>4M >X4>4 `>M[u>X@>4>4 3>"X44 +`"+Pz ,$wUq?4Tq *y.sq fX[uA >Pz1P@>PUX[u "+PY @+MM @>P QA-zUq +(M @>T 6PAP+w i+([u M>X4>$1UU> >Xw>4> "XPAM[u+zAUX[u> 6~XMA>4^g `>MAP>XA>4 V144A> ,<50 $q .:q.)q.2E2 7pJ S yGCE:Y <QA<Uq pp .2G\Y *GGsq j>A^A>P>M wXUA +([u W>A^A 41[uq Q>XA <50 $q)yqEq.2:x ,3PQ xC:)Y <QA<Uq pp .2:xY Gy.s XMA +`>P >Pz1P@>PUX[uY @+MM @>P QA-zUq@>4 <>APX>` 1@>P @X> l+-XA+U+4U+w> X4 @>P ?`MX[uA (4A>Pu'UAY >X4>4 O1A+U>Pz1Uw^( >P^X>U>4 ,Mq ?4Tq *yysq 6X4> T>MM`+P> J>P^X4M(4w @>M >X4w>M>A^A>4 l+-XA+UM"XP@ 4X[uA w>z1P@>PAZbU;#"hPW5W" #"h H7PA>Y"/U;;h% 6X4> hX4@>MAu/u> XMA wP@Mq 4X[uA >Pz1P@>PtUX[uY >`>4M1 ">4Xw >X4> `>MAXTTA> hX4@>MA$>P^X4M(4w @>M >X4w>M>A^A>4 6Xw>4tV+-XA+UM ,Y4O8Y 9< .2:xY )x)yI '"@S=4 X4 A@8QU>2 FFFpq K .y S4q *\sq<>X U(z <>APX>`>4 z1P@>PA @>P <50 +`>P >X4>4 3>"X44Y @>P +UM i"XPAM[u+zAUX[u X4M3>"X[uA z+UU>4@ +4w>M>u>4 ">P@>4 V+44g ,<50 $q )EqEq.2:y 7 pJ S .x2C:*Y<QA<Uq pp .2:yY yx2sq 9>P <50 "XUU @+TXA 6X4V&4zA> +(M j(5 $14 6PAP'w>4 -PXt$+A>P 3+PA>4`>MXA^>P +`wP>4^>4Z

iH>P ^< $1Pu>PM>u`+PY -P1 n+uP ">w>4 M>X4>P w>PX4w>4 f(A^zU'[u> 4(P 6PAP'w> >P^X>U>4V+44Y "X> MX> >X4 3+PA>4`>MXA^>P >P^X>UAY `>AP>X`A V>X4> j+4@t (4@ 51PMA"XPAM[u+zAY ">XUXuT @+M QAP>`>4 4+[u >X4>T >[uA>4 `>APX>`M"XPAM[u+zAUX[u>4 3>"X44 z>uUAg ,M1 <50 $q)EqEq.2:y 7 pJ S .x2C:*Y <QA<Uq pp .2:yY yx2I `>MAq @(P[u <50 $q .xqGq.2:: 7 pJ S::C:EY <50CfJ .2:2Y GG.sq H>XA>Pw>u>4@ <50 $q .2q.q.2:2 7 pJ S E)C::Y <50CfJ.2:2Y GGysZ i6X4> d`MA-U+4A+w> MA>UUA 4(P >X4>4 U+4@"XPAM[u+zAUX[u>4 <>APX>` @+PY ">44XuP> f(A^(4w `>X P>+UXMAXM[u>P <>(PA>XU(4w 6PAP'w> +`">Pz>4 V+44Y @X> +UM 6X44+uT>tm(>UU> 7 $1P +UU>T z&P @>4 +UUw>T>X4>4 j>`>4M`>@+Pz 7 $14 3>"X[uA M>X4 V/44A>4qg

9X> 51P@>P(4w 4+[u >X4>P hX4@>MAwP/v> @>M 3>"X44M @X>4A M->^X>UU @>P ?`wP>4t^(4w $14 6X4V&4zA>4 +(M j(5 (4@ XMA @+u>P 4X[uA $>P+UUw>T>X4>P(4wMz'uXwq 6X4tV&4zA> T&MM>4 4X[uA $14 3>"X[uA z&P @X> <>MAP>XA(4w @>M +UUw>T>X4>4 j>`>4Mt`>@+PzM M>X4Y (T MA`+P ^( M>X4q

6X4MA">XU>4 zP>Xq

[n f; #U" BM?M;\P Y"iU&WP"P" 8"MiP"U>M;Y

Ao 1i\7i#"i>U&W" BM?M;\Ph2i7Y;7h"9X> 5>MAMA>UU(4w @>P 3>"X44>P^X>U(4wM+`MX[uA +UM iX44>P> O+AM+[u>g +4u+4@ '(tv>P>P h>PVT+U> +UM <>">XM+4^>X[u>4 >Pz1P@>PA >X4> X4 @X> B(V(4zA w>PX[uA>A>U+4wzPXMAXw> <>(PA>XU(4w ,<50 $q )yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp .2:xY Gy. _GEG]+(M @>P QX[uA @>M W>">XUXw>4 JBY Mq ?4Tq x\)sI ^(T T+vw>`UX[u>4 <>(PA>XU(4wMt^>XAP+(T Mq ?4Tq *::I ^(P <>P&[VMX[uAXw(4w @>P J>Pu'UA4XMM> +`w>U+(z>4>P B>XAtP'(T> Mq ?4Tq x\xq9X> @+4+[u >Pz1P@>PUX[u> bP1w41M> @>M O1A+Uw>"X44M `^"q +UUwq @>M O1A+U>Pz1UwMV+44 @P>X $>PM[uX>@>4> 6Pw>`4XMM> u+`>4Z_7hUPUK" _i7Y;7h"$ @uq O1A+Uw>"X44 M>uP "+uPM[u>X4UX[uZ J14 $1P4u>P>X4 V>X4jX>`u+`>P>X`>APX>`Y >PMA @(P[u M-'A>P>4 QAP(VA(P"+4@>U V+44 <>APX>` ^(P jX>`tu+`>P>X ">P@>4q

g N ?4Tq *2x7x\\ 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

*2y

*2E7*22

x\\

Page 221: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

8"Uh2U">% 9>P QA-zUq z&uPA M>X4>4 <>APX>` 4+[u `>APX>`M"XPAM[u+zAUX[u>4 3P(4@M'A^>4+(zwP(4@ >X4>P l+UV(U+AX14Y @X> ^"+P ?4U+(z$>PU(MA>Y @(P[u+(M +`>P +([u +(MP>X[u>4@>3>"X44> >P"+PA>4 U'MMAq 9X> ?4U+(z$>PU(MA> MX4@ +4^(>PV>44>4Y M1U+4w> MX[u @X> bP1wt41M> 4X[uA @(P[u =4@>P(4w X4 >X4> 4>w+AX$> $>P"+4@>UAq

j'MMA MX[u `>P>XAM ^( <>wX44 @>P O'AXwV>XA >X4>M QA-zUq +(zwP(4@ @>P NTMA'4@>@>M >X4^>U4>4 5+UUM >PV>44>4Y @+MM >P TXA 3>"X44MAP>`>4 u+4@>UAY (4@ z&uPA @X>O'AXwV>XA M1wU>X[u ^( 3>"X44Y M1 XMA 4X[uA >X4> ?4U+(z^>XA +`^("+PA>4Y X4 ">U[u>P$X>UU>X[uA X4 ">XA>P>4 n+uP>4 J>PU(MA> >X4AP>A>4I $X>UT>uP MX4@ @X> 6Pw>`4XMM> @>PO'AXwV>XA M1wU>X[u @>P T+vw>`>4@>4 6X4V(4zAM+PA ^(^(P>[u4>4 ,$wUq <50 $q.Eq.q.2Gy 7 pJ S GyCGxY <QA<Uq pp .2GyY yy:Y `>APq >Pz1UwP>X[u> O>XU4+uT> $149X-U1TX4w>4X>(P>4 @>P 5+[uPX[uA(4w ?P[uXA>VA(P +4 MA'@A>`+(UX[u>4 p@>>4">AAt`>">P`>4sqa"YAPUK" _i7Y;7h"$ @uq O1A+Uw>"X44 $14 $1P4u>P>X4 4X[uA ^( >P"+PA>4Y ">XU@>P QA-zUq @>4 <>APX>` $14 <>wX44 +4 ,Mq ?4Tq *G:s +(MM[uUX>vUX[u +(M ->PM/4UXt[u>4 ,4X[uA "XPAM[u+zAUX[u>4s 3P&4@>4 ,Mq ?4Tq *GGs z&uPAZ J14 $1P4u>P>X4jX>`u+`>P>Xq

8"Uh2U">% 9>P QA-zUq -+[uA>A >X4>4 <>APX>` z&P >X4> `>wP>4^A> B>XA 1u4> 1@>P TXA `>twP>4^A>P J>PU'4w>P(4wMT/wUX[uV>XA (4@ 4XTTA p4$>MAXAX14>4 $1PY @X> MX[u 4X[uA +T1PAXtMX>P>4 V/44>4I V>X4 ?`^(w $14 J>PU(MA>4 ,$wUq <50 $q ).q*q.2:y 7 pJ S )yC:)Y<QA<Uq pp .2:yY *22 zzqsq

G;hU&W"i" _i7Y;7h"$ @uq N4MX[u>Pu>XAY 1` >X4 O1A+Uw>"X44 >4AMA>u>4 "XP@1@>P 4X[uAZ 9+M "XP@ u'(zXw `>X NTMAP(VA(PX>P(4wMT+v4+uT>4 1@>P Q+4X>P(4w>X4>M u>P(4A>Pw>"XPAM[u+zA>A>4 1@>P >X4w>MA>UUA>4 <>APX>`M @>P 5+UU M>X4Y ">44@>P <>APX>` ^"+P 4+[u `>APX>`M"XPAM[u+zAUX[u>4 3P(4@M'A^>4 (4@ 4+[u >4AM-P>t[u>4@>P bU+4(4w w>z&uPA "XP@Y +`>P (4MX[u>P XMAY 1` @X> NTMAP(VA(PX>P(4w `^"qQ+4X>P(4wMT+v4+uT>4 wP>Xz>4 ,$wUq <50 $q Eq*q.2:\ 7 pJ S .:)CG:Y <QA<Uq pp.2:\Y G.:sq l>X4> jX>`u+`>P>XY ">44 @>P QA-zUq M>X4> 3>"X44>P^X>U(4wM+`MX[uA@(P[u 1`W>VAX$> <>">XM+4^>X[u>4 ,H>M>4M+PA @>M <>APX>`M (4@ ?PA M>X4>P <>t"XPAM[u+zA(4wY Mq ?4Tq x.)s `>U>w>4 V+44 ,^(P <>">XMU+MA @>M QA-zUq Mq?4Tq *E.sq l/44>4 @X>M> <>">XM+4^>X[u>4 AP1A^ `>MA>u>4@>P B">Xz>U 4X[uA$1T 5? "X@>PU>wA ">P@>4Y M1 `>MA>uA N4MX[u>Pu>XA 4X[uA uX4MX[uAUX[u @>P 3>"X4t4>P^X>U(4wM+`MX[uAY M14@>P4 @+PX4Y 1` >M @>T QA-zUq w>UX4w>4 "XP@Y @X>M> ?`MX[uAX4 @X> O+A (T^(M>A^>4q 9+z&P XMA XuT >X4> `>APX>`M"XPAM[u+zAUX[u +4w>T>MM>4>?4U+(z-u+M> ^(^(w>MA>u>4Y "'uP>4@ @>P>P @X> J>PU(MA> +4^(>PV>44>4 MX4@I >PMA@+44 `>wX44A `>X +4u+UA>4@>4 J>PU(MA>4 @X> jX>`u+`>P>Xq ?UU>P@X4wM `>MA>uA @X>h/wUX[uV>XA @>P $1PU'(zXw>4 J>P+4U+w(4w w>Tq K .Ey ?d ,Mq ?4Tq *EyY +4@>PM41[u @X> J1P+(zU+w>Y Mq @+^( @+M >U>VAP14XM[u> 00St?P[uX$ (4A>P """q>PAP+wtMA>(>PP>[uAq@>CuuP%+P[uX$quATsq

6X4MA">XU>4 zP>Xq

'o 1;#" #"h E"iA;>AYM;Yh*"UPiAM=h A>h =AXY"'>U&W"i 8"MiP"U>M;Yh*"UPV2M;?P

d`"1uU >M 4+[u @>P u/[uMAPq SM-Pq M>XA <50 $q )yqEq.2:x ,3PQ xC:)Y ,<QA<Uq pp.2:xY Gy. _GEx]s +(z @>4 O1A+Uw>"X44 `^"q t&`>PM[u(MM +4V1TTA ,Mq ?4Tq *yxsYXMA @X> 6X4V&4zA>>P^X>U(4wM+`MX[uA ,Mq ?4Tq *GEs z&P @>4 W>">XUXw>4 JB ^( `>(PtA>XU>4 ,<50 $q .yq.)q.222 7 F S )*C2yY <QA<Uq pp )\\\Y )EGI $q 2qyq)\\\ 7 JpppS GGC2GY <QA<Uq pp )\\\Y EE\sq 9X>M z1UwA @+P+(MY @+MM w>Tq K ) ?`Mq G @X> 6QAq->PX1@XM[u >PTXAA>UA (4@ >Pu1`>4 "XP@Y "'uP>4@ `>X >X4>P <>MA>(>P(4w &`>P @X>3>M+TA@+(>P @>P 6X4V&4zA>>P^X>U(4w @X> <>(PA>XU(4w i>~ -1MAg >Pz1Uw>4 V/44A>q6M >4AM[u>X@>A +UM1 @+M NPAq +(M @>P QX[uA @>M JB ,>`>4M1 B"23@8O. X4 )R07QU@8Y K ) S4q ..ysq

1 )).

Jppq J1P+(MM>A^(4w>4 ?4Tq x\\7x\) g N

x\.

x\)

Page 222: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 ))) ^Hc=:

f(P X@Q U'MMA MX[u (6 +([u @X> u/[uMAPX[uA>PUX[u> SM-Pq $>PMA>u>4Z h+vw>`>4@MX4@ 4+[u <50 $q .2q..q.2:y ,Jppp S xC:*Y <QA<Uq pp .2:EY ):2 _)2.]s i@X> M(`tW>VAX$>4 J1PMA>UU(4w>4 @>M QA-zUq X4 @>T ^( `>(PA>XU>4@>4 J>P+4U+w(4wM^>XAtP+(TgY @+z&P MX4@ @X> H>M>4M+PA @>M <>APX>`MY @X> ?PA @>P <>APX>`Mz&uP(4w (4@@X> 6PAP+wM+(MMX[uA>4 U>@XwUX[u <>">XM+4^>X[u>4q h+vw>`>4@ XMA @>P B>XA-(4VATXA T+~XT+U>P 6PV>44A4XMT/wUX[uV>XAY @+M XMA @+M 64@> @>M JBq9X> >Pz1P@>PUX[u> <>(PA>XU(4w XMA >X4> B(V(4zAM-P1w41M> ,Mq ?4Tq x\\sY @X> +`>P+([u @X> 6Pz+uP(4w>4 @>P J>Pw+4w>4u>XA ^( `>P&[VMX[uAXw>4 u+A ,Mq ?4Tq x\xsqB(P >~ -1MAt<>AP+[uA(4w X4 @>P SM-Pq X4M`>Mq ^(P h/wUX[uV>XA @>P $1PU'(zXw>4J>P+4U+w(4w Mq ?4Tq *Eyq

6X4MA">XU>4 zP>Xq

&o 8"iL&?hU&WPUYM;Y #"i E"iW(>P;Uhh" K"iYA;Y";"i B"UPi(M="5&P @X> >Pz1P@>PUX[u> iX4 @X> B(V(4zA w>PX[uA>A> (4@ U+4wzPXMAXw> <>(PA>XU(4wg ,Mq?4Tq x\\s V/44>4 i@X> J>Pu'UA4XMM> >X4>M `>P>XAM +`w>U+(z>4>4 B>XAP+(TM "X[utAXw> ?4u+UAM-(4VA> `X>A>4g ,<50 $q )yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp .2:xY Gy.YGEGI ^(MAq B"23@8O. X4 )R0QU@8Y K ) S4q ..ysI @uq z&P @X> B(V(4zAM-P1w41M>V/44>4 (4@ T&MM>4 6Pz+uP(4w>4 +`w>U+(z>4>P B>XAP'(T> w>4(A^A ">P@>4Y 4X[uA+`>P V+44 +(M @>P A+AM'[uUX[u>4 64A"X[VU(4w +(z ?`MX[uA>4 @>P J>Pw+4w>4u>XAw>M[uU1MM>4 ">P@>4q?UU>P@X4wM u+A @X> zP&u>P> SM-Pq @>M <50 $1P @>T <>M[uUq @>M 3P1v>4 Q>4+AM+4@>PM >4AM[uX>@>4q 9X>M> zP&u>P> SM-Pq XMA +`>P (6 4X[uA T>uP +4">4@`+PY @+MX> +(z >X4>P @(P[u @>4 3P1v>4 Q>4+A &`>Pu1UA>4 P>X4 1`W>VAX$>4 <>(PA>XU(4w `>tP(uAZ

Q1 $>PM+wA> <50 $q .:q*q.2GE 7 pJ S ..*CG* ,<QA<Uq pp .2GEY x:ys z&P >X4>4 .2y2 `>twP&4@>A>4 U+4@"XPAM[u+zAUX[u>4 <>APX>` @>4 J>PU(MA+(MwU>X[u z&P @X> QAP>XAW+uP> .2y2`XM .2E)Y +UM1 $14 <>wX44 +4 1u4> B(`XUUXw(4w >X4>P ?4U+(z-u+M>Y ">XU @X> j+4@"XPAtM[u+zA .x n+uP> U+4w ,`XM .2G*s +(MM[uUX>vUX[u J>PU(MA> >P`P+[uA u+`>q 9>P <50 `>wP&4t@>A> @X>M @+TXAY >M M>X i4X[uA 4(P 4X[uA ^( `>+4MA+4@>4Y M14@>P4 w>P+@>^( M>U`MA$>PtMA'4@UX[uY @+v @+M 53 XT QAP>XAz+UU +(M @>P O+AM+[u>Y @+v @>P <>APX>` @>P lU'w>PX4 8&`>P $X>P^>u4 n+uP> U+4w +(MM[uUX>vUX[u J>PU(MA> >P^X>UAg u+`>Y M>X4> Q[uU&MM> ^1wq 9>P6X4"+4@ @>M QA-zUqY >P u+`> +`>P 3>"X44> >P^X>U>4 "1UU>4 (4@ `>X Au>1P>AXM[u 1-AXT+tU>4 <>@X4w(4w>4 +([u >P^X>U>4 V/44>4Y u+`> X4 +UU>P S>w>U V>X4> <>@>(A(4wq if+[ut@>T @X> SM-Pq @X> lPXA>PX>4 @>P jX>`u+`>P>X TXA S>[uA 1`W>VAX$X>PAg u+`>Y M>X i@+$14+(M^(w>u>4Y "+M A+AM'[uUX[u XMAqgpT ?4M[uU(MM +4 @X>M>M NPAq u+A <50 $q Eq*q.2:\ 7 pJ S .:)CG: ,<QA<Uq pp .2:\Y G.:_G)\]s X4 >X4>T $1P @>T 3P1v>4 Q>4+AM`>M[uU(MM >Pw+4w>4>4 NPAq +(Mw>M-P1[u>4Y X4@>4 T>XMA>4 `XM @+uX4 >4AM[uX>@>4>4 5'UU>4 M>X>4 M1 $X>U> (4(4A>P`P1[u>4> J>PU(MAW+utP> `>V+44A w>">M>4Y i@+v >M MX[u z+VAXM[u (T V>X4> bP1w41M> T>uP u+4@>UA>Y M14@>P4(T @>4 $1UU>4 <>">XM @>P N4T/wUX[uV>XA @>P 3>"X44>P^X>U(4wqg

f+[u @X>M>P +UA>4 SM-Pq "+P @>P 3>w>4MA+4@ @>P bP1w41M> >X4 +4@>P>P +UM u>(A>ZH'uP>4@ MX[u @X> bP1w41M> 4+[u @>P 4>(>P>4 SM-Pq +(z <>">XM+4^>X[u>4 z&P @X>3>"X44>P^X>U(4wM+`MX[uA `>^X>uA ,Mq ?4Tq x.\sY `>AP+z MX> 4+[u @>P zP&u>P>4SM-Pq @X> 5P+w>Y 1` 1`W>VAX$ >X4> 6X4V(4zAMm(>UU> `>MA+4@q 9X>M XMA TXAAU>P">XU>4X[uA T>uP >4AM[u>X@>4@Y M1 @+MM >X4 `U1v>M ?`MA>UU>4 +(z >X4> uX4P>X[u>4@> ?4t^+uU $14 J>PU(MAW+uP>4 @X> J>P4>X4(4w @>P 3>"X44>P^X>U(4wM+`MX[uA 4X[uA AP'wAq

6X4MA">XU>4 zP>Xq

#o _i7Y;7h"K"i\AWi";B(P <>(PA>XU(4wY 1` >X4 O1A+Uw>"X44 >P^X>UA ">P@>4 V+44Y XMA >X4> X4 @X> B(V(4zAw>PX[uA>A> U+4wzPXMAXw> <>(PA>XU(4w >Pz1P@>PUX[u ,<50 $q )yqEq.2:x 7 3PQ xC:)Y

g N ?4Tq x\)7x\E 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

x\*

x\x

x\y

x\E

Page 223: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

<QA<Uq pp .2:xY Gy.Y GEEsq 9+`>X MX4@ `XMu>P `>V+44A> O+AM+[u>4Y ^< +([u +(ztw>U+(z>4> J>PU(MA>Y X4 @X> bP1w41M> >X4^(`>^X>u>4 ,Mq ?4Tq x\xsq 9X> bP1w41M>T(MM wP@Mq `>X @>P <>P>[u4(4w @>M O1A+Uw>"X44M +4u+4@ @>P 3>"X44>PTXAAtU(4wM$1PM[uPXzA>4 XQ$q KK xY y >Pz1Uw>4 ,^(P <>P>[u4(4w @>M O1A+Uw>"X44M Mq?4Tq *2*sqE"i/";#'Ai" _>A;M;YhV M;# J";PA'U>UP(Phi"&W;M;Y";% h/wUX[u >PM[u>X4>4z1Uw>4@> bP1w41M>$>Pz+uP>4Z 9X> 6PMA>UU(4w $14! [:>6H6Tcdm$R6H6Tm6 ,M1wq bU+4`XU+4^>4sY ">U[u> @X> z&P @X> (4A>P4>uT>PXM[u>64AM[uq >Pz1P@>PUX[u>4 p4z1PT+AX14>4 `>P>XAMA>UU>4 (4@ +(zwP(4@ $14 Q1UUtpMAtJ>PwU>X[u>4 >X4> l14AP1UU> @>P 6zzX^X>4^ `>APX>`UX[u>P 64AM[u>X@(4w>4 >PT/wUXt[u>4 ,/OP Y=8R=PY 9X> ?`wP>4^(4w $14 jX>`u+`>P>X (4@ >MAUq P>U>$+4A>P <>A'AXtw(4w +(M `>APX>`M"XPAM[u+zAUX[u>P QX[uAY .2:2Y ).: zzqsI! Fm6K>%=:=K&Kcdm$R6H6Tm6 z&P >X4>4 &`>PM[u+(`+P>4 f(A^(4wM^>XAP+(T (4A>PQ[u'A^(4w >X4>M u}-1Au>AXM[u>4 J>PV+(zM>PU/M>MY +(z @>4 +UU>P@X4wM `>X @>4 6X4tV&4zA>4 +(M l+-XA+U$>PT/w>4 (4@ J(J $>P^X[uA>A ">P@>4 V+44Y ">XU 4+[u ?(ztz+MM(4w @>M <50 4X[uAMA>(>P`+P> J>P'(v>P(4wMw>"X44> 4X[uA X4 @X> O1A+U>Ptz1UwMP>[u4(4w >X4w>u>4 ,$wUq /OP Y=8R=PY 9X> ?`wP>4^(4w $14 jX>`u+`>P>X(4@ >MAUq P>U>$+4A>P <>A'AXw(4w +(M `>APX>`M"XPAM[u+zAUX[u>P QX[uAY .2:2Y ))\ zqsqQ1U[u> S>[u4(4w>4 V/44>4 @(P[u Q+[u$>PMA'4@Xw>Y T/wUX[uMA TXA -P+VAXM[u>46Pz+uP(4w>4Y @(P[uw>z&uPA ">P@>4 ,<50 $q Eq*q.2:\ 7 pJ S .:)CG:Y <QA<Uq pp.2:\Y G.:I $q )2q.\q.2:. 7 pJ S .*:CG:Y <QA<Uq pp .2:)Y *:.I $q ))qGq.2:) 7 pJS GxCG2Y <QA<Uq pp .2:*Y )sq

6X4MA">XU>4 zP>Xq

Rn `'@"?PUK" 8"/"UhA;*"U&W"; *Mi 8"MiP"U>M;Y #"i 1U;?L;\P""i*U">M;YhVA'hU&WP

Ao 8"YiU\\ M;# 8"#"MPM;Y K7; 8"/"UhA;*"U&W";8"YiU\\% <>">XM+4^>X[u>4 MX4@ 1`W>VAX$> NTMA'4@>Y @X> >X4>4 Q[uU(MM +(z @+MJ1PUX>w>4 1@>P 5>uU>4 @>P 3>"X44>P^X>U(4wM+`MX[uA >PU+(`>4 ,<50 .2q..q.2:y7 Jppp S xC:*Y <QA<Uq pp .2:EY ):2sq 6M u+4@>UA MX[u M1TXA (T 0XUzMA+AM+[u>4YTXA @>P>4 0XUz> +(z @+M J1PUX>w>4 @>M O+A`>MA+4@MT>PVT+UM i?`MX[uAg @>P 3>t"X44t `^"q L`>PM[u(MM>P^X>U(4w w>M[uU1MM>4 ">P@>4 V+44q 9X>M> i0XUzMA+AM+t[u>4g MX4@ 1`W>VAX$ >PV>44`+P> O+AM+[u>4I MX> ">P@>4 $1T <50 +([u i1`W>VAXt$> <>">XM+4^>X[u>4g w>4+44A ,<50 $q )yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp .2:xYGy.sq8"#"MPM;Y% 9X> 1`W>VAX$>4 <>">XM+4^>X[u>4 @X>4>4 @+^(Y @X> ?`MX[uA @>MQA-zUq ^( `>(PA>XU>4q 9X> <>">XM+4^>X[u>4 M1UU>4 >Pu>UU>4Y 1` @>P QA-zUq @X> ?`tMX[uA u+AY -1MXAX$> 6X4V&4zA> ^( >P^X>U>4 1@>P iXT <>P>X[u M>X4>P j>`>4Mz&uP(4wUX>w>4@> 3P&4@> 1@>P f>Xw(4w>4g ^( $>P"XPVUX[u>4q 9>44 @X> ?`MX[uA @>M QA-zUqV+44 +UM iX44>P> O+AM+[u> 8 4(P +4u+4@ '(v>P>P h>PVT+U> `>(PA>XUA ">P@>4g,<50 $q )yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp .2:xY Gy.sq 9+`>X V/44>4 >X4^>U4>NTMA'4@> M1w+P >X4>4 ?4M[u>X4M`>">XM UX>z>P4 ,Mq ?4Tq *E)sq 9+ @X> 6X4V&4ztA>>P^X>U(4wM+`MX[uA +(z >X4>4 -1MXAX$>4 O1A+U>Pz1Uw w>PX[uA>A M>X4 T(MM ,Mq?4Tq *:*sY @>P QA-zUq +UM1 +(z @X> 3>M+TAU>`>4M@+(>P @>M <>APX>`M `^"q @>P p4t$>MAXAX14 >X4 -1MXAX$>M 6Pw>`4XM +4^(MAP>`>4 u+AY T(MM +([u @X> <>(PA>XU(4w +(ztwP(4@ '(v>P>P NTMA'4@> U+4wzPXMAXw (4@ X4 @X> B(V(4zA w>PX[uA>A M>X4 ,Mq?4Tq x\\sY +`>P +([u ?4u+UAM-(4VA> +(M @>4 J>Pu'UA4XMM>4 `>P>XAM +`w>U+(z>4>P

1 ))*

Jppq J1P+(MM>A^(4w>4 ?4Tq x\E7x\: g N

x\G

x\:

Page 224: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 ))x ^Hc=:

B>XAP'(T> `>P&[VMX[uAXw>4 ,Mq ?4Tq x\xsq h+vw>`>4@>P <>(PA>XU(4wM^>XA-(4VAXMA @+M 64@> @>M JB ,Mq ?4Tq x\)sq

'o E"i>MhP" A>h 8"/"UhA;*"U&W";

AAo <>>Y"="U;"hi6PMA>P (4@ "X[uAXwMA>P NTMA+4@ 8Y @>P @X> 5P+w> @>P jX>`u+`>P>X >PMA +(z"XPzAYXMA @X> 51PAz&uP(4w @>M <>APX>`M AP1A^ +4@+(>P4@>P J>PU(MA> &`>P @X> `>APX>`MM->t^XzXM[u> ?4U+(z^>XA uX4+(Mg ,<50 $q .yq..q.2:x 7 pJ S .*2C:.Y <QA<Uq pp .2:yY)\y _)\G]I X@Q +([u )U4SY << )\\2Y :E\ _:E)]sq9X> O+AM+[u>Y @+MM J>PU(MA> >4AMA+4@>4 MX4@Y M1"X> @>P>4 9+(>P (4@ 0/u> MX4@+UU>X4 +`>P V>X4 +(MP>X[u>4@>M <>">XM+4^>X[u>4 z&P >X4 5>uU>4 $14 6X4V&4zA>>Pt^X>U(4wM+`MX[uAq 6X4V&4zA> V/44>4 +([u X4 >X4^>U4>4 JB 4>w+AX$ M>X4q 6M iT(v+(M ">XA>P>4 <>">XM+4^>X[u>4 @X> 5>MAMA>UU(4w T/wUX[u M>X4Y @+v @>P QA-zUq @X>$>PU(MA`PX4w>4@> O'AXwV>XA 4(P +(M XT <>P>X[u M>X4>P j>`>4Mz&uP(4w UX>w>4@>4->PM/4UX[u>4 3P&4@>4 1@>P f>Xw(4w>4 +(M&`Ag ,<50 $q )yqEq.2:x 7 3PQ xC:)Y<QA<Uq pp .2:xY Gy. _GEG]I $wUq $q ).q.\q.2:\ 7 Jppp S :.CG2Y <QA<Uq pp .2:.Yxy)sq 9+TXA XMA >X4> bP&z(4w @>P 3P&4@> >Pz1P@>PUX[uY "+P(T @>P QA-zUq @X> J>PtU(MA> X4 l+(z 4XTTAq

''o E"i>MhPMihA&W"; p1i=UPP>M;Y$ <;A>,h"$ i"&WP>U&W" 8"MiP"U>M;Yo1i=UPP>M;Y M;# <;A>,h" #"i E"i>MhPMihA&W";% 9X> O+AM+[u> @>M 64AMA>u>4M$14 J>PU(MA>4 `XU@>A @>4 ?4U+MM z&P >X4> L`>P-P&z(4w @>P J>PU(MA(PM+[u>4I @X>tM> 6PTXAAU(4w @>P J>PU(MA(PM+[u>4 XMA Q+[u$>Pu+UAM>PTXAAU(4w ,$wUq <50 $q ):q:q.2:G 7 ppp S )G*C:*Y <QA<Uq pp .2::Y .\I $q ):q.q.2:: 7 pJ S .x:C:yY <50CfJ.2::Y E)GsY u+A @(P[u @+M 5? ^( >Pz1Uw>4 (4@ V+44 @(P[u @+M 53 &`>P-P&zA ">Pt@>4 ,Mq uX>P^( ?4Tq *E\sq 6M w>uA X4 @X>M>P QA(z> @>P 6PTXAAU(4w (4@ <>(PA>XU(4w41[u 4X[uA @+P(TY J>PT(A(4w>4 &`>P ->PM/4UX[u> 3P&4@> ,Mq ?4Tq *GGs +4^(tMA>UU>4Y M14@>P4 @+P(TY >PMA >X4T+U @X> 3P(4@U+w> z&P >X4> <>(PA>XU(4w @>P ?`tMX[uA>4 @>M QA-zUq +4u+4@ 1`W>VAX$>P <>">XM+4^>X[u>4 ^( M[u+zz>4q 9X>M >Pz1P@>PAX4 >PMA>P jX4X> Q+[u$>Pu+UAM>PTXAAU(4w>4 ^( @>4 +(zAP>A>4@>4 J>PU(MA>4Y ^<@(P[u N4A>PM([u(4w>4 z1Uw>4@>P b(4VA>Z7 3P&4@> z&P @+M B(P&[V`U>X`>4 @>P 6PU/M> uX4A>P @>4 l1MA>4Z

V>X4> f+[uzP+w>Y7 7 h+PVA>X4z&uP(4w @>P bP1@(VA> M[u"X>PXwY7 7 bP1@(VA> ^( A>(>PY7 7 H>P`>T+v4+uT>4 (4A>PU+MM>4Y7 7 H>P`>T+v4+uT>4 wP>Xz>4 U+4wM+Tq

7 3P&4@> z&P >PU/M&`>PMA>Xw>4@> l1MA>4Z7 7 u1u> p4$>MAXAX14>4 ,Q14@>P+`M[uP>X`(4w>4 1@>P f1PT+U?z?ksY7 7 u1u> 5P>T@zX4+4^X>P(4w ,-U+4T'vXw> 1@>P +(v>P-U+4T'vXw> OXUw(4w

T/wUX[uksY7 7 u1u> b>PM14+U+(z">4@(4w>4 ,AP1A^ >Xw>4>P hXA+P`>XAI ">w>4 z>uU>4@>P

>Xw>4>P hXA+P`>XAsY7 7 u1u>P H>P`>+(z"+4@Y7 7 u1u> 3>T>X4V1MA>4q

7 QX4@ @X>M> NTMA'4@>7 7 w>-U+4A 1@>P (4>P"+PA>Ak

g N ?4Tq x\:7x.\ 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

x\2

x.\

Page 225: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

7 7 &`>P"X4@`+PY (4&`>P"X4@UX[uk7 7 w>"/u4UX[u 1@>P +(v>Pw>"/u4UX[uk

p4 @>4 T>XMA>4 3>PX[uAM>4AM[u>X@(4w>4 zX4@>A MX[u ^"+P >X4> ?(zUXMA(4w @>P >4AtMA+4@>4>4 J>PU(MA>Y +`>P 4(P M>UA>4 X4M >X4^>U4> w>u>4@> ?(Mz&uP(4w>4 ^( @>4J>PU(MA(PM+[u>4q 5>uU>4 >4AM-P>[u>4@> 5>MAMA>UU(4w>4Y @+44 UX>wA >X4 J>PMA1vw>w>4 @>4 ?TAM>PTXAAU(4wMwP(4@M+A^ (4@C1@>P w>w>4 @X> hXA"XPV(4wM-zUX[uA@>M QA-zUq $1P ,Mq ?4Tq *E\sqJ"&WP>U&W" 8"MiP"U>M;Y #"i E"i>MhP"% f+[u 5>MAMA>UU(4w (4@ ?4+U}M> @>P J>PtU(MA(PM+[u>4 >Pz1UwA >X4> P>[uAUX[u> H>PA(4wY 1` MX[u +(M @>T ^(T J>PU(MA z&utP>4@>4 Q+[u$>Pu+UA >X4 p4@X^ z&P z>uU>4@> 6X4V&4zA>>P^X>U(4wM+`MX[uA >PwX`Aq9X> J>PU(MA> `X>A>4 4+[u 0/u>Y 9+(>PY ^>XAUX[u>T ?4z+UUY $1P +UU>T +`>P XuP>P?PA 4+[u ?4u+UAM-(4VA> ^(P <>(PA>XU(4w @>P 3>"X44>P^X>U(4wM+`MX[uAZ! 2=m *1Rm !md Amd:HcKm XMA (6 4(P XT S+uT>4 @>P O1A+Uw>"X44`>P>[u4(4w $14<>@>(A(4wY ">44 @X> J>PU(MA> >X4> 3>M+TAu/u> >PP>X[uA u+`>4 1@>P 4+[u @>PbP1w41M> @>M QA-zUq ,Mq ?4Tq x\\s >PP>X[u>4 ">P@>4Y @X> "'uP>4@ @>P O1A+U->41t@> >X4>4 ?(MwU>X[u TXA -1MXAX$>4 6X4V&4zA>4 4X[uA T>uP >PT/wUX[uAq! 2=m 2>Hmd !md Amd:HcKlmd=3!m XMA $14 <>@>(A(4wY ">44 MX> 1u4> >X4> S>+VAX14@>M QA-zUq ,Mq ?4Tq x))s 4(P 41[u @>4 Q[uU(MM +(z ->PM/4UX[u> h1AX$> @>M QA-zUqz&P @X> p4V+(z4+uT> @>P J>PU(MA> ^(U'MMA ,M1 XT 6Pw>`4XM <50 $q .2q..q.2:y 7Jppp S xC:*Y <QA<Uq pp .2:EY ):2Y 4+[u *\ J>PU(MAW+uP>4sq! Amd:HcKm 6>$R ,m+=66<>Rdm6# 9X> 3>"X44W+uP> MX4@ <>">XM+4^>X[u>4 @+z&PY @+MM@>P QA-zUq wP@Mq X4 @>P j+w> XMAY TXA M>X4>P O'AXwV>XA 3>"X44> ^( >P^X>U>4 ,<50 $q)Eqxq.2:2 7 pJ S .\xC:EY 4$qY `>APq l(4MAT+U>PY @>P "'uP>4@ @>P >PMA>4 z&4zn+uP> $X>P n+uP> U+4w 3>"X44> >P^X>UA> (4@ @+44 +[uA n+uP> TXA J>PU(MA +`tM[uU1MMsq B(T H>[uM>U $14 jX>`u+`>P>X ^(P 3>"X44>P^X>U(4wM+`MX[uA Mq?4Tq x*)I ^(P L`>PM[u(MM>P^X>U(4w Mq ?4Tq x*xq! 9dK !md Amd:HcKm#7 fX[uA w>w>4 6X4V&4zA>>P^X>U(4wM+`MX[uA M-P>[u>4

7 7 ?4U+(z$>PU(MA> ,Mq ?4Tq x..`sY7 7 J>PU(MA> +(zwP(4@ +(v>Pw>"/u4UX[u>P J>PU(MA(PM+[u>4 ,Mq ?4Tq x..[sY7 7 J>PU(MA> X4z1Uw> 5>uUT+v4+uT>4 ,Mq ?4Tq x..[sq

7 3>w>4 6X4V&4zA>>P^X>U(4wM+`MX[uA M-P>[u>4Z7 7 9+(>P$>PU(MA> ,X4z1Uw> 1`W>VAX$>P N4w>>Xw4>Au>XA ^(P 3>"X44>P^X>U(4wY

Mq ?4Tq x)*Y 1@>P7 7 4X[uA "XPAM[u+zAUX[u>P <>APX>`Mz&uP(4wY Mq ?4Tq x.xs 1u4> +4w>T>MM>4>

S>+VAX14 @>M QA-zUq ,Mq ?4Tq x))sq7 9+M P>[uAUX[u> Q[uX[VM+U @X>M>P J>PU(MA> XMA (4A>PM[uX>@UX[uZ

7 7 ?4U+(z$>PU(MA> MX4@ +`^X>u`+PY T&MM>4 +`>P ^(P 6PTXAAU(4w >X4>M O1A+Utw>"X44>M @(P[u 3>"X44> &`>P@>[VA ">P@>4 V/44>4Y

7 7 J>PU(MA> +(zwP(4@ +(v>Pw>"/u4UX[u>P J>PU(MA(PM+[u>4 (4@ 5>uUT+vt4+uT>4 MX4@ +`^X>u`+PY w>u>4 +`>P X4 @X> O1A+Uw>"X44P>[u4(4w 4X[uA>X4Y

7 7 9+(>P$>PU(MA> MX4@ +UM ?(M@P([V @>P jX>`u+`>P>X 4X[uA +`^X>u`+Pq

&&o <;>AM\K"i>MhP"?4U+(z$>PU(MA> MX4@ J>PU(MA>Y @X> 4(P $1P&`>Pw>u>4@ X4 @>4 >PMA>4 n+uP>4 >X4>PO'AXwV>XA +(zAP>A>4Y @X> +`>P M-'A>P XT j+(z> @>P O1A+U->PX1@> "X>@>P +(Mw>wUXt

1 ))y

Jppq J1P+(MM>A^(4w>4 ?4Tq x.\7x.. g N

x..

Page 226: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 ))E ^Hc=:

[u>4 ">P@>4 V/44>4 (4@ M1UU>4q ?4U+(z$>PU(MA> M-P>[u>4 4X[uA w>w>4 3>"X44t>P^X>U(4wM+`MX[uAY ">44 @>P QA-zUq MX> `>"(MMA X4 l+(z 4XTTAY ">XU >P >PMA M-'A>PTXA -1MXAX$>4 6X4V&4zA>4 P>[u4>Aq

Q1 MASM-PqZ S50 $q )Eqyq.2*GY QA(H .2*GY x.2Y `>APq ?(z">4@(4w>4 ^(P HX>@>Pu>PMA>UtU(4w >X4>M $>P"+uPU1MA>4 U+4@"q <>APX>`MI $q .q2q.2*GY QA(H .2*GY yyy ,@>P S50 `XUUXwAuX>P >X4> ?4U+(z^>XA +([u @+44 ^(Y ">44 @>P QA-zUqY 4+[u $>PU(MA`PX4w>4@>P J>P"+UA(4w@(P[u b>PM14+UY @X> <>"XPAM[u+zA(4w M>U`MA 1@>P @(P[u ?4w>u/PXw> &`>P4XTTAY @X>J>PU(MA> +4M[uUX>v>4@ z&4z n+uP> U+4w MX4V>4 (4@ ?(MMX[uA +(z V&4zAXw> 3>"X44> `>tMA>uAsI $q )xq:q.2*:Y SQA<Uq .2*:Y 2*2Y `>APq <>APX>`M(TMA>UU(4w X4 >X4>T u>P(4A>Ptw>"XPAM[u+zA>A>4 <>APX>`I $q )xqEq.2x)Y SQA<Uq .2x)Y :2\I <50 $q ): Eq .2yy 7 p )yCyyNY <QA<Uq pp .2yyY )*GI $ .:q.)q.2E2 7 pJ S yGCE:Y <QA<Uq pp .2G\Y *GGI 53 QA(AAwq $q):q)q.2y)Y QAH+q .2y)Y .*yY PVPqY `>APq Q>U`MA$>PU+w >X4>M H>PVM &`>P T1@>P4> l(4MAI53 f&P4`q $q )2q2q.2yxY 653 .2yyY yY PVPqI 53 SuU@qtbzq $q .:q.)q.2yEY << .2yGY x)EYPVPqY `>APq l&4MAU>PY @>P 4+[u @>T lPX>w M>X4> bP+~XM "X>@>P +(z`+(A>I 53 h&4MA>P $q).q:q.2Gy 7 pp .y.yCG* 6Y 653 .2GEY .)EY +(zw>u1`>4I $wUq +([u <50 $q Eq*q.2:\ 7pJ S .G)CG:Y <QA<Uq pp .2:\Y G.:I $q *q*q.22: 7 Jppp < E)C2GY <QA<Uq pp .22:Y x\.I $q2q*q.222 7 F < .yEC2:Y <50CfJ .222Y .)\xI <50 $q )*qyq)\\G 7 F S **C\xY<QA<Uq pp )\\GY :GxY >PV>44A XT 5+UU> >X4>M M[uU&MMXw>4 <>APX>`MV14^>-AM ?4U+(z$>PU(MA>X4 >X4>T B>XAP+(T $14 TX4@>MA>4M z&4z n+uP>4 +4 ,$wUq +([u <50 $q .yq..q.2:x 7 pJ S.*2C:.Y <QA<Uq pp .2:yY )\yI $q )q:q.22x 7 Jppp S yyC2*Y <50CfJ .22yY :EEsq B( ?4tU+(z$>PU(MA>4 >X4>M bz>P@>^([uA`>APX>`M <50 $q .\q.q)\.) 7 pJ < .*GC.\Y <50CfJ)\.)Y G*q

<'Yi";*M;Y */Uh&W"; <;>AM\V M;# 4AM"iK"i>MhP";% f+[u 6P">P` 1@>P 6Pt/zz4(4w >X4>M <>APX>`M >4AMA>u>4 @(P[u @X> >Pz1P@>PUX[u>4 p4$>MAXAX14>4 (4@J1PU>XMA(4w>4 u/u>P> ?(z">4@(4w>4Y "'uP>4@ @X> 6PAP'w> >PMA U+4wM+T w>MA>Xtw>PA ">P@>4 V/44>4q

8"Uh2U">% ?4U+(z$>PU(MA> UX>w>4 $1PY ">44 X4 @>P ?4U+(z-u+M> @>P QA-zUq i^"+P X4A>4MX$(T l(4@>4 "XP`A (4@ TXA >X4>T (Tz+MM>4@>4 ?4w>`1A +T h+PVA -P'M>4A XMAY l(4@>4MX[u +`>P 4(P ^/w>P4@ >X4MA>UU>4Y M1 @+MM @X> 6PU/M> $1P&`>Pw>u>4@ @X>M> ?(Mw+`>44X[uA @>[V>4g ,0>MMq 53 $q 2q.)q.2:E 7 Jppp )):C:\Y 653 .2:GY *\*Y PVPqY `>APq 3>t">P`>`>APX>`sq

?4U+(z$>PU(MA>Y @X> XT 0X4`UX[V +(z V&4zAXw> 3>"X44> X4 l+(z w>41TT>4 ">Pt@>4Y (4@ 9+(>P$>PU(MA>Y @X> 1u4> 3>"X44>P^X>U(4wM+`MX[uA +(M -PX$+A>4 3P&4t@>4 >4AMA>u>4Y MX4@ 4+[u 1`W>VAX$>4 <>">XM+4^>X[u>4 +`^(wP>4^>4q 9X> >Pz1Pt@>PUX[u>4 ?4u+UAM-(4VA> U+MM>4 MX[u (+q X4 >X4>P ?4+U}M> @>P J>PU(MA> w>"X44>4,Mq1qsq 9X> SM-Pq (4A>PM[u>X@>A X4M`>Mq z1Uw>4@> <>">XM+4^>X[u>4Z7 H>M>4M+PA @>M <>APX>`M (4@ ?PA M>X4>P <>"XPAM[u+zA(4w ,Mq ?4Tq x.) zzqsY7 L`>PX4$>MAXAX14>4 ,Mq ?4Tq x.EsY7 u1u> b>PM14+UV1MA>4 ,Mq ?4Tq x.:sY7 S>+VAX14 @>M QA-zUq +(z J>PU(MA> ,Mq ?4Tq x))sY7 1`W>VAX$> N4T/wUX[uV>XA @>P 3>"X44>P^X>U(4w ,Mq ?4Tq x)*sq?4U+(z$>PU(MA> V/44>4 X4 9+(>P$>PU(MA> &`>Pw>u>4Y ">44 @X> >PMAP>`A>4 3>"X4t4> +(M`U>X`>4q 9+(>P$>PU(MA> V/44>4 +`>P +([u $14 $1P4u>P>X4 $1PUX>w>4I @>44^>XAUX[u> 3P&4@> +UU>X4 T+[u>4 J>PU(MA> X4 @>4 >PMA>4 n+uP>4 >X4>P <>A'AXw(4w41[u 4X[uA ^( ?4U+(z$>PU(MA>4q HXP@ $14 $1P4u>P>X4 V>X4 O1A+U>Pz1Uw +4w>MAP>`A(4@ wX`A >M uX>Pz&P <>">XM+4^>X[u>4 "X> 4X[uA "XPAM[u+zAUX[u> <>APX>`Mz&uP(4w>A[qY M1 z>uUA >M $14 ?4z+4w +4 +4 >X4>P 6X4V&4zA>>P^X>U(4wM+`MX[uA ,Mq <50 $q)Gqyq)\\2 7 F S E)C\EY W(PXMI $q .\q.q)\.) 7 pJ < .*GC.\Y <50CfJ )\.)Y G*sq4AM"i #"i <;>AM\*"UP% 9X> ?4U+(z^>XA XMA i`>APX>`MM->^XzXM[ug ,M1 ^(AP>zz>4@<50 $q .yq..q.2:x 7 pJ S .*2C:.Y <QA<Uq pp .2:yY )\y _)\G]I $q )*qyq)\\G 7 F S**C\xY <QA<Uq pp )\\GY :Gxsq QX> u'4wA $14 @>4 NTMA'4@>4 +`Y @uq @+$14Y "+44M>U`MA >X4>T 1-AXTXMAXM[u>4 (4@ U+X>4u+zA>4 QA-zUq @X> 6PV>44A4XM w>V1TT>4

g N ?4Tq x.. 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

Page 227: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

M>X4 T(MMY @+MM 3>"X44> 4X[uA 4+[uu+UAXw ^( >P^X>U>4 M>X4 ">P@>4Y "+44 +UM1 +4t^(4>uT>4 XMAY @+MM @>P QA-zUq M>X4> O'AXwV>XA 4X[uA T>uP TXA 3>"X44MAP>`>4 z1PAtw>M>A^A u+Aq! 9:c -md:HcK%d=6Tm6!m 96:>HW<>Rdm +Hd!m6 (HTmcK>6!m6#7 $X>P n+uP> @(P[u 53 f&P4`q $q )2q2q.2yxY 653 .2yyY yY PVPq ,$1T z1Uw>4@>4

n+uP +4 "(P@> jX>`u+`>P>X +4w>41TT>4Y 53 f&P4`q $q )2q2q.2yxY 653.2yyY EGY PVPqsI

7 z&4z n+uP> @(P[u S50 $q .q2q.2*GY QA(H .2*GY yyyI <50 $q Eq*q.2:\ 7 pJ S.:)CG:Y <QA<Uq pp .2:\Y G.:I

7 M>[uM n+uP> @(P[u <50 $q EqGq.2G: 7 pJ < y2CGEY <QA<Uq pp .2G:Y E)EI $q )q)q.2:2 7 pJ S .\2C:GY QASl 6QA3 .2GyY K .* ?UUwq S4q .) | <50CfJ .2GyYE2)I

7 +[uA n+uP> @(P[u 53 9&MMq $q Eq..q.2:x 7 pp ):2CG2 6Y 653 .2:yY x22Y PVPqY`>X l&4MAU>P XT 0+(-A`>P(zI

7 4>(4 n+uP> @(P[u 53 l+PUMPq $q )Eq..q.2yxY 69QAB .2yyY y\Y PVPq `>APq 5P>Xt^>XA`>M[u'zAXw(4w +UM <XU@u+(>PI @(P[u <50 $q ).q.\q.2:\ 7 Jppp S :.CG2,<QA<Uq pp .2:.Y xy)s `>X >X4>P 5>uUV+UV(U+AX14 +4U'MMUX[u $14 l+(zY NT`+((4@ J>PTX>A(4w >X4>M <+(>P4u+(M>MI $q yqyq.2:: 7 ppp S x.C:yY <QA<Uq pp.2::Y GG:Y `>X J>PTX>A(4w >X4>P 5>PX>4"1u4(4wI

7 ^>u4 n+uP> @(P[u 53 0+T`q $q )2qyq.2G) 7 ppp )yCG.Y 653 .2G)Y yG:Y PVPq,`>APq j+4@"XPAsI 53 0+T`q $q )Gq..q.2G2 7 p .*xCGGY 653 .2:\Y .::Y 4PVPq,">XU T>uPz+[u h+v4+uT>4 ^(P L`>P"X4@(4w $14 ?4U+(zM[u"X>PXwV>XA>4(4@ 5>uUT+v4+uT>4 w>AP1zz>4 "(P@>4sI f@Mq 53 $q .Eqxq.2:E 7 pF .xGC:)Y653 .2:GY .GGY PVPqY `>APq 5XUT-P1@(VAX14Ml3I <50 $q .yq..q.2:x 7 pJ S.*2C:.Y <QA<Uq pp .2:yY )\yZ S>XAM[u(U> TXA bz>P@>$>PU>Xu (4@ b>4MX14M-z>Pt@>u+UA(4wI

7 T>uP +UM ^>u4 n+uP> @(P[u f@Mq 53 $q .q.)q.2:\ ,pF ):xCGyY 653 .2:.Y xyxYPVPqsY ">44 J>PU(MA> +(M J(J `>X >X4>T ^O M>U`MA `>"1u4A>4 0+(M +(z >Pu/utA>4 ?`M>A^(4w>4 4+[u K G ?`Mq y (4@ BX4M>4 z&P 5P>T@TXAA>U `>P(u>4Y M-'A>P+`>P L`>PM[u&MM> ^( >P"+PA>4 MX4@Y ^(T+U (4A>P <>P&[VMX[uAXw(4w >X4>M ^( >Pt"+PA>4@>4 ?4MAX>wM @>P h+PVATX>A>Y @X> `>X @>P <>T>MM(4w @>M f(A^(4wMt">PAM @>P H1u4(4w XT >Xw>4>4 0+(M ^(wP(4@> ^( U>w>4 XMAI

7 >Uz n+uP> @(P[u <50 $q .*q.)q.2:x 7 Jppp S y2C:)Y <QA<Uq pp .2:yY xyyY `>X3'MA>u+(M ,B(P&[V$>P">XM(4wsI

7 .* n+uP> @(P[u <50 $q ):q..q.2:y 7 pJ S .G:C:*Y <QA<Uq pp .2:EY )2*Y `>Xbz>P@>^([uA X4 U+4@"XPAM[u+zAUX[u>T <>APX>` ,B(P&[V$>P">XM(4wsI

7 .x n+uP> @(P[u <50 $q .xq*q.2:y 7 pJ S :C:xY <QA<Uq pp .2:yY x)xY `>X 6PzX4t@>PI

7 T>uP +UM z&4z n+uP> @(P[u <50 $q )*qyq)\\G 7 F S **C\xY <QA<Uq pp )\\GY:GxY `>X <([u$>PU+wq

9X> +4w>w>`>4>4 B>XAP'(T> `>@>(A>4Y @+MM W>@>4z+UUM z&P @X>M> n+uP> @X> J>PU(MtA> MAUq `>P&[VMX[uAXwA "(P@>4Y "+M +`>P XT >X4^>U4>4 5+UU >X4> 51PA@+(>P @>P ?4tU+(z^>XA 4X[uA +(MM[uU1MMq! ]=$RK >:c 96:>HW(m=K +Hd!m6 %mHdKm=:K#7 @P>X n+uP>Z 53 <P>T>4 $q )Eq..q.2:G ,pp )).t)))C:y lY 653 .2::Y .**Y

4PVPqs `>APq J>P[u+PA>P(4w >X4>M 5U(w^>(w>MI

1 ))G

Jppq J1P+(MM>A^(4w>4 ?4Tq x.. g N

Page 228: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 )): ^Hc=:

7 MX>`>4 n+uP>Z 53 $q .\q.)q.2:y ,: l xx\C:xY 653 .2:EY )*.Y PVPqs `>APq Q>t[14@t0+4@tQu1- X4 51PT >X4>M l1TTXMMX14Mu+4@>UMI f@Mq 53 $q yqEq.2:E,pp y.GC:xY 653 .2:GY *\.Y PVPqs `>APq ;u+PA>PzU(w(4A>P4>uT>4I

7 +[uA n+uP> 1@>P T>uPY i">44 V>X4> `>M14@>P>4 J>Pu'UA4XMM> w>w>`>4 MX4@g,<50 $q Eq*q.2:\ 7 pJ S .:)CG:Y <QA<Uq pp .2:\Y G.:sI @(P[u <50 $q ).q*q.2:y 7 pJ S )yC:) ,<QA<Uq pp .2:yY *22s `>APq <>APX>` >X4>M 3>MA&AMI

7 >Uz n+uP> @(P[u 53 Q++PUq $q Eq*q.2:G ,p l .:yC:yY 653 .2:GY *y)Y PVPqs `>APq6X4t5>U@tO>44XMu+UU>I

7 .* n+uP> @(P[u <50 $q *q*q.2:: 7 pJ S 2\C:yY <50CfJ .2:2Y 2. `>APq j(5AP1A^ "XPAM[u+zAUX[u>P <>APX>`Mz&uP(4w +`>P .Y2 hX1q 9h J>PU(MA>4I

7 .x n+uP> @(P[u <50 $q .:q*q.2GE 7 pJ S ..*CG*Y <QA<Uq pp .2GEY x:yI7 *\ n+uP> @(P[u <50 $q .2q..q.2:y 7 Jppp S xC:*Y <QA<Uq pp .2:EY ):2 `>APq

3>AP'4V>wP1vu+4@>Uq

##o <MX"iY"/5W;>U&W" E"i>MhPMihA&W";T 0"W>=AX;AW=";<MX"iY"/5W;>U&W" E"i>MhPMihA&W"; ,M1 @>P <>wPXzz $14 <50 $q .2q..q.2:y 7Jppp S xC:*Y <QA<Uq pp .2:EY ):2s `^"q J>PU(MA> +(zwP(4@ (4$1Pu>Pw>M>u>4>P6P>Xw4XMM> ,M1 @>P <>wPXzz $14 <50 $q .:q*q.2GE 7 pJ S ..*CG*Y <QA<Uq pp .2GEYx:yI $q Eq*q.2:\ 7 pJ S .:)CG:Y <QA<Uq pp .2:\Y G.:s M-P>[u>4 4X[uA w>w>4 >X4>6X4V&4zA>>P^X>U(4wM+`MX[uA @>M QA-zUqY ">XU >M MX[u (T (4w>-U+4A> J>PU(MA> u+4t@>UAY @X>M> +UM1 4X[uA `>"(MMA +(M ->PM/4UX[u>4 h1AX$>4 X4 l+(z w>41TT>4 ">Pt@>4 ,<50 $q *q*q)\\* 7 pJ < .*\C\.Y <50CfJ )\\*Y .*\*sq Q1U[u> +(v>Pw>t"/u4UX[u>4 J>PU(MA(PM+[u>4 V/44>4 ->PM/4UX[u> ,lP+4Vu>XAY O1@Y N4z'UU>s 1@>PM+[uUX[u> ,f+A(PV+A+MAP1-u>4Y Q>([u>4Y N4wU&[V>Y (4$1Pu>Pw>M>u>4> h+PVA>4At"X[VU(4w>4Y (4$1Pu>Pw>M>u>4> =4@>P(4w>4 @>P w>M[u'zAUX[u>4 S+uT>4`>@X4tw(4w>4s NTMA'4@> M>X4q JwUq S50 $q Eq..q.2*EY SQA<Uq .2*GY *2. z&P @X> B>XA@>P HXPAM[u+zAMVPXM> .2*\7*x (4@ 53 f&P4`q ,$q )2q2q.2yxY 653 .2yyY ys z&P@X> B>XA $1P @>P H'uP(4wMP>z1PT (4@ ">w>4 MA++AUq <>"XPAM[u+zA(4wMT+v4+utT>4q QX4@ @X> +(v>Pw>"/u4UX[u>4 J>PU(MA(PM+[u>4 `>M>XAXwAY M1 XMA >X4> 4>(>bP1w41M> &`>P @>4 T/wUX[u>4 O1A+U>Pz1Uw >Pz1P@>PUX[u ,$wUq <50 $q Eq*q.2:\ 7pJ S .:)CG:Y <QA<Uq pp .2:\Y G.:Z 9>P <>APX>` T(MM 4+[u @>P L`>P"X4@(4w @>PNTMA'4@> w>>Xw4>A M>X4Y 3>"X44> ^( >P^X>U>4sqE"i>MhP" AM\YiM;# K7; 0"W>=AX;AW=";% ?([u +(z 5>uUT+v4+uT>4 @>MQA-zUq `>P(u>4@> J>PU(MA> MX4@ V>X4 p4@X^ z&P @+M J1PUX>w>4 ->PM/4UX[u>P 3P&4@>(4@ w>w>4 @+M 5>uU>4 $14 6X4V&4zA>>P^X>U(4wM+`MX[uA ,<50 $q .yq..q.2:x 7 pJS .*2C:.Y <QA<Uq pp .2:yY )\yY 6X4MA>UU(4w >X4>P S>XAM[u(U> 4+[u +[uA J>PU(MAtW+uP>4 +UM 5>uUT+v4+uT>Z V>X4> jX>`u+`>P>Xs

6X4MA">XU>4 zP>Xq

&o D"h";hAiP #"h 8"PiU"'h M;# <iP h"U;"i 8"/UiPh&WA\PM;Y A>h 8"/"UhVA;*"U&W";

AAo D"h";hAiP #"h 8"PiU"'h6X4 <>">XM+4^>X[u>4 z&P @+M J1PUX>w>4 $14 3>"X44>P^X>U(4wM+`MX[uA XMA >X4><>APX>`Mz&uP(4wY i`>X @>P @>P <>APX>` 4+[u M>X4>P H>M>4M+PA (4@ @>P ?PA M>X4>P<>"XPAM[u+zA(4w +(z @X> 9+(>P w>M>u>4 @+^( w>>Xw4>A (4@ `>MAXTTA XMAY TXA 3>t"X44 ^( +P`>XA>4g ,M1 <50 $q )yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp .2:xY Gy. _GEG]I$q .yq..q.2:x 7 pJ S .*2C:.Y <QA<Uq pp .2:yY )\ysq6X4> "XPAM[u+zAUX[u> <>APX>`Mz&uP(4w +UU>X4 XMA +`>P 41[u V>X4 +(MP>X[u>4@>M <>t">XM+4^>X[u>4 z&P @+M J1PUX>w>4 $14 3>"X44>P^X>U(4wM+`MX[uA ,<50 $q *q*q.2::

g N ?4Tq x..7x.x 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

x.)

x.*

x.x

Page 229: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

7 pJ S 2\C:yY <50CfJ .2:2Y 2.sq i6X4> M1U[u> <>APX>`Mz&uP(4w V+44 +([u@>4 B">[V u+`>4Y >P"+PA>A> J>PU(MA> T/wUX[uMA w>PX4w ^( u+UA>4q d` 3>"X44>Pt^X>U(4wM+`MX[uA `>MA+4@Y u'4wA +([u `>X "XPAM[u+zAUX[u>P <>APX>`Mz&uP(4w $14@>4 1`W>VAX$>4 3>"X44+(MMX[uA>4 (4@ @>P M(`Wq L`>P^>(w(4w @>M <>APX>`MX4u+t`>PM +`g ,M1 <50 $q *q*q.2:: 7 pJ S 2\C:yY <50CfJ .2:2Y 2.sq4U" D"h";hAiP #"h 8"PiU"'h T+[u>4 +(MZ7 <P+4[u>4^(w>u/PXwV>XAY <>APX>`Mt 1@>P HXPAM[u+zAM^">XwZ O>4@>4^X>UU> 6Pt

AP+wMMA'PV> 1@>P J>PU(MA+4z'UUXwV>XAY l14V(PP>4^t (4@ h+PVAMXA(+AX14q7 QA+4@1PAZ p4zP+MAP(VA(PY J>PV>uPM+4`X4@(4wY f'u> ^( <+UU(4wMP'(T>4 1@>P

N4A>P^>4AP>4I P>wX14+U> <>M14@>Pu>XA>4Z ?P`>XAMVP'zA>T+4w>U 1@>P ?P`>XAMtU1MXwV>XAq

7 3P/v>Z ?(z MX> +UU>X4 V1TTA >M 4X[uA +4q ?([u >X4 VU>X4>P <>APX>` V+44 (4A>Pw&4MAXw>4 NTMA'4@>4 TXA 3>"X44>P^X>U(4wM+`MX[uA `>APX>`>4 ">P@>4 ,^< >X4VU>X4>P H+U@Y 53 9&MMq $q )yq*q.2GE 7 pp 2.CG* 6Y 653 .2GEY y2GY PVPqsY +([u`>X >X4>T wP1v>4 <>APX>` V+44 >M @+P+4 z>uU>4q pTT>PuX4 M-PX[uA +`>P (T M1">4Xw>P z&P jX>`u+`>P>XY W> wP/v>P >X4 <>APX>` XMA ,S50 $q Eq..q.2*EY SQA<Uq.2*GY *2.I $q )xq:q.2*:Y SQA<Uq .2*:Y 2*2I $q ).qEq.2*2Y SQA<Uq .2*2Y 2*Gsq

7 QAP(VA(PZ H>44 >X4 <>APX>` ">w>4 M>X4>P `>M14@>P>4 QAP(VA(P >PV>44>4 U'MMAY@+MM >X4> 4+[uu+UAXw> 3>"X44>P^X>U(4w 4X[uA T/wUX[u XMAY @+44 V+44 @X>M $14$1P4u>P>X4 7 @uq 1u4> >X4> ?4U+(z^>XA ^(^(`XUUXw>4 7 w>w>4 3>"X44>P^X>tU(4wM+`MX[uA @>M QA-zUq M-P>[u>4 ,$wUq <50 $q )*qyq)\\G 7 F S **C\xY<QA<Uq pp )\\GY :GxY T"fI Mq ?4Tq *G:sq

7 ?(MMA+AA(4wZ j+w> @>P <>APX>`Mw>`'(@>Y @>P bP1@(VAX14MP'(T> (4@ ?4Uq M1t"X> j+w>P-U'A^>I `>X U+4@"XPAM[u+zAUX[u>4 <>APX>`>4Z <1@>4w&A>Y j+w> (4@ 6PtM[uUX>v(4w @>P ^( `>"XPAM[u+zA>4@>4 5U'[u>4 ,?PP14@X>P(4wsI 3P+@ @>P h1tA1PXMX>P(4w (4@ h>[u+4XMX>P(4wI p4$>MAXAX14M`>@+Pzq

7 B(MA+4@Z 0>P(4A>Pw>"XPAM[u+zA>AY M+4X>P(4wM`>@&PzAXw 1@>P `>P>XAM M+4X>PA1@>P T1@>P4XMX>PAq

9+M h>PVT+U @>P H>M>4M+PA >X4>M <>APX>`M z&P MX[u XMA V>X4 <>">XM+4^>X[u>4Y$X>UT>uP XMA $14 @>P H>M>4M+PA @>M <>APX>`M +`u'4wXwY "X> @X> i?PA @>P <>"XPAtM[u+zA(4wg ,Mq(qs ^( >Pz1Uw>4 u+AY (T -1MXAX$> 6X4V&4zA> >P^X>U>4 ^( V/44>4q

''o <iP #"i 8"/UiPh&WA\PM;Y #"h 8"PiU"'hH+M TXA @>P i?PA M>X4>P <>"XPAM[u+zA(4wg V14VP>A w>T>X4A XMAY u+A @>P <504X[uA 4'u>P >PU'(A>PAq 0X>P(4A>P XMA (6 >X4> <>APX>`Mz&uP(4w ^( $>PMA>u>4Y @X>>X4 w>-U+4A>MY ^X>UMAP>`Xw>M ,+(z 3>"X44>P^X>U(4w w>PX[uA>A>Ms 0+4@>U4 >PV>44>4U'MMAq 9X> SM-Pq z1P@>PA >X4> <>APX>`Mz&uP(4w 4+[u `>APX>`M"XPAM[u+zAUX[u>43P(4@M'A^>4 ,<50 $q .yq..q.2:x 7 pJ S .*2C:.Y <QA<Uq pp .2:yY )\ysY >X4> <>tAPX>`Mz&uP(4w i4+[u "XPAM[u+zAUX[u $>P4&4zAXw>4 3P(4@M'A^>4g ,<50 $q *q*q.2::7 pJ S 2\C:yY <50CfJ .2:2Y 2.s `^"q >X4> i-U+4$1UU>Y T+PVA1PX>4AX>PA> <>tAPX>`Mz&uP(4wY @X> 4+[u `>APX>`M"XPAM[u+zAUX[u>4 3P(4@M'A^>4 1Pw+4XMX>PA XMAg,0>MMq 53 $q 2q.)q.2:E 7 Jppp )):C:\Y 653 .2:GY *\*Y PVPqsq 9+`>X MX4@ (6 +4@X> `>APX>`M"XPAM[u+zAUX[u>4 l>44A4XMM> @>M QA-zUq V>X4> `>M14@>P>4 ?4z1P@>tP(4w>4 ^( MA>UU>4q9+ @X> "XPAM[u+zAUX[u> <>APX>`Mz&uP(4w $14 @>P ?PA @>M <>APX>`M +`u'4wA ,Mq1qsYXMA 4+[u @>4 <>APX>`>4 `>X @>4 $>PM[uX>@>4>4 6X4V(4zAM+PA>4 ^( (4A>PM[u>X@>4ZDUiPh&WA\P>U&W" 8"PiU"'h\LWiM;Y '"U ."/"i'"'"PiU"'"; M;# 8"PiU"'"; #"icA;#V M;# 07ihP/UiPh&WA\P% <>X 3>">P`>`>APX>`>4 XMA @X> "XPAM[u+zAUX[u> <>t

1 ))2

Jppq J1P+(MM>A^(4w>4 ?4Tq x.x7x.y g N

x.y

Page 230: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 )*\ ^Hc=:

APX>`Mz&uP(4w >4AM-P>[u>4@ @>P <+4@`P>XA> @>P ?PA @>P <>A'AXw(4w '(v>PMA $X>Utz'UAXwq p4@X^X>4 z&P @X> HXPAM[u+zAUX[uV>XA @>P <>APX>`Mz&uP(4w V/44>4 M>X4Z7 @X> <>APX>`M1Pw+4XM+AX14 ,bP1@(VAX14MPX[uA(4wsY7 @X> bP1@(VAX14Mz+VA1P>4 (4@ @>P>4 l1T`X4+AX14Y7 @X> bP1@(VAX14MA>[u4XVqQA'PV>P>M 3>"X[uA +UM W>@>4z+UUM X4 @>P AP+@XAX14>UU>4 j+4@"XPAM[u+zA u+`>4 `>X3>">P`>`>APX>`>4 5P+w>4 @>M h+PV>AX4wZ h+PVA`>1`+[uA(4wY bP>XMV+UV(U+AX14Y5P+w>4 @>M J>PAPX>`M">w>MY H>P`(4wqDUiPh&WA\P>U&W" 8"PiU"'h\LWiM;Y '"U 0i"U'"iM\>"i;% 9X> ?4z1P@>P(4w>4 +4@X> "XPAM[u+zAUX[u> <>APX>`Mz&uP(4w ">P@>4 >4AM-P>[u>4@ @>4 $>PM[uX>@>4>4Y(4A>P K .: z+UU>4@>4 O'AXwV>XA>4 MA+PV @Xzz>PX>P>4 T&MM>4q ?4 @X> i<>APX>`Mz&utP(4wg `>X V&4MAU>PXM[u>4 O'AXwV>XA>4 ">P@>4 ^< +4@>P> ,w>PX4w>P>s ?4z1P@>P(4tw>4 ^( MA>UU>4 M>X4 +UM +4 @X>W>4Xw> $14 ^< p4w>4X>(P>4q1U;*">\(>>"%! /dW=6!mdK&K=T;m=K# 5&P >X4> <>APX>`Mz&uP(4wY @X> +(z 3>"X44>P^X>U(4w w>PX[uA>AXMAY M-P>[u>4 `>X 6PzX4@>PA'AXwV>XAZ b+A>4A>PA>XU(4wY ?4>PV>44(4w @>P 6PzX4@(4w+UM i$1UVM"XPAM[u+zAUX[u ">PA$1UUgY <>T&u(4w>4 (T J>P">PA(4w @>P 6PzX4@(4wY@X> z&P >X4> "XPAM[u+zAUq f(A^(4w T+vw>`>4@>4 h+PVA$>Pu'UA4XMM> ,<50 $q *qEq)\\y 7 Fp Q GC\ ,bl0sY <50CfJ )\\yY .yyEI $q .xq*q.2:y 7 pJ S :C:xY<QA<Uq pp .2:yY x)xI $wUq +([u <50 $q )\qxq)\\\ 7 Fp Q yC22Y <50CfJ )\\.Y.*sY Mq ?4Tq xy\ f/dW=6!mdei! E$Rd=WKcKm::md# J>P">PA(4w 4+[u "XPAM[u+zAUX[u>4 3>MX[uAM-(4VA>4 UX>wA 4X[uA $1PY">44 @>P QA-zUq @X> 9P([VV1MA>4 M>U`MA AP'wA (4@ @+(>Pu+zA ">4Xw 6~>T-U+P>$>PV+(zA ,<50 $q )*qyq.2:y 7 pJ S :xC:)Y <QA<Uq pp .2:yY y.ysI 9P([VV1MA>4t^(M[u(MM @>M ?(A1PM XMA +`>P +UU>X4 V>X4 +(MP>X[u>4@>M p4@X^ w>w>4 "XPAM[u+zAUXt[u> <>APX>`Mz&uP(4w ,f@Mq 53 $q )*q.\q.2:E 7 pp y*2C:xY 653 .2:GY *x.Y PVPqsYMq ?4Tq xy\ fE$Rd=WKcKm::mdei

#o kF'"iU;K"hPUPU7;";j A>h 8"/"UhA;*"U&W";p4$>MAXAX14>4 `>>X4zU(MM>4 @(P[u ?z? (4@ wwzq @(P[u 5P>T@V+-XA+U^X4M>4 @>4O1A+U>Pz1Uwq pMA @(P[u @X> 0/u> @>P p4$>MAXAX14>4 >X4 J>PU(MA+(MwU>X[u "'uP>4@@>P O1A+U->PX1@> +(Mw>M[uU1MM>4Y M1 z>uUA >M +4 >X4>P 6X4V&4zA>>P^X>U(4wM+`MX[uA,<50 $q ).q*q.2:y 7 pJ S )yC:)Y <QA<Uq pp .2:yY *22 `>APq 3>MA&AY @+M w>-+[uA>A"+P (4@ "'uP>4@ @>P b+[uA^>XA @X> @(P[u hXUUX14>4X4$>MAXAX14>4 +4w>z+UU>4>4J>PU(MA> 4X[uA +(MwU>X[u>4 V144A>sqp4$>MAXAX14>4 V/44>4Y ">44 MX> (4+4w>T>MM>4 XT J>Pu'UA4XM ^(P ?PA @>M <>tAPX>`M (4@ ^(P 5X4+4^X>P(4w MX4@Y B>X[u>4 z&P >X4> 4X[uA "XPAM[u+zAUX[u> <>APX>`Mtz&uP(4w M>X4 ,Mq ?4Tq x.) zzqs (4@ @+@(P[u +([u 0X4">XM +(z >$>4A(>UU> ->PM/4tUX[u> h1AX$> z&P @X> <>A'AXw(4w w>`>4q

01u> ?l @>M <>APX>`M (4@ u1u> p4$>MAXAX14>4Y M1 @+MM @X> ?`M[uP>X`(4w>4 4X[uA >Pt"XPAM[u+zA>A ">P@>4 V144A>4Y "(P@>4 M[u14 $1P <50 $q )yqEq.2:x 7 3PQ xC:)Y<QA<Uq pp .2:xY Gy. +UM B>X[u>4 z&P jX>`u+`>P>X +4w>M>u>4 ,S50 $q .:q)q.2*.Y QA(H.2*.Y **Gsq l>X4> jX>`u+`>P>X AP1A^ u1u>P p4$>MAXAX14>4 $wUq S50 $q .*q.)q.2): ,SQA<Uq.2)2Y *E2sI $q .xq2q.2*: ,SQA<Uq .2*:Y .\E*sZ Q>X>4 @X> p4$>MAXAX14>4 M1 u1[uY @+MM @>P<>APX>` @X> ?`M[uP>X`(4w>4 4X[uA >P"XPAM[u+zA>4 V/44>Y M1 $>PMAX>v>4 4(P @X>M> ?(zt">4@(4w>4 w>w>4 @X> 3P(4@M'A^> @>P U+4@"XPAM[u+zAUX[u>4 <>APX>`Mz&uP(4w (4@ M>X>4+UM jX>`u+`>P>X (4`>P&[VMX[uAXwA ^( U+MM>4I $q )xqEq.2x)Y SQA<Uq .2x)Y :2\I <50 $q ))qGq.2:) 7 pJ S GxCG2Y <QA<Uq pp .2:*Y )q

?([u 4+[u <50 $q )yqEq.2:x ,3PQ xC:)Y <QA<Uq pp .2:xY Gy.sY @>P +(z @>4 O1A+Ut>Pz1Uw +`MA>UUAY w>u>4 @X> ,f1PT+Uts?`M[uP>X`(4w>4 X4 @X> O1A+U>Pz1UwM-P1w41M>

g N ?4Tq x.y7x.E 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

x.E

Page 231: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

>X4 ,Mq ?4Tq *2* ^( Q14@>P+`M[uP>X`(4w>4 (4@ >Pu/uA>4 ?`M>A^(4w>4sI +UU>X4+(M @>T fX[uA>P"XPAM[u+zA>4 $14 ?`M[uP>X`(4w>4 V+44 +`>P 41[u 4X[uA +(z z>utU>4@> 6X4V&4zA>>P^X>U(4wM+`MX[uA w>M[uU1MM>4 ">P@>4q

6X4MA">XU>4 zP>Xq

"o _"ih7;A>AM\/A;# A>h 8"/"UhA;*"U&W";8"#"MPM;Y #"h _"ih7;A>AM\/A;#h% 6M `U>X`A @>T QA-zUq &`>PU+MM>4Y 1` >P X4>X4>T XuT w>u/P>4@>4 <>APX>` TXA+P`>XA>A 1@>P 4(P ?P`f `>M[u'zAXwAI iJ>P`(4t@>4u>XA TXA @>P Q[u1UU>g ,S50 $q .yq*q.2*2Y SQA<Uq .2*2Y :Eys V+44 ^(T ?(MtM[uU(MM $14 jX>`u+`>P>X 4X[uA $>PU+4wA ">P@>4q 6M M-PX[uA +`>P w>w>4 3>"X44>Pt^X>U(4wM+`MX[uA @>M QA-zUqY ">44 >P X4 >X4>T <>APX>`Y @>P 4(P `>X hXA+P`>XA @>Mp4u+`>PM P>4A+`>U "'P>Y 4X[uA TXA+P`>XA>A (4@ ">44 @>P <>APX>` X4z1Uw> @>M >4AtM-P>[u>4@ u/u>P>4 b>PM14+U+(z"+4@M 4+[uu+UAXw J>PU(MA> >P`PX4wAY "'uP>4@ >P`>X hXA+P`>XA @>M QA-zUq 3>"X44 +`">Pz>4 "&P@>q 9+M wXUA +([u @+44Y ">44 @>PJ>P"+UA>P @>M <>APX>`M 4+[u `>APX>`M"XPAM[u+zAUX[u>4 3P(4@M'A^>4 P+AX14>UU "XPAtM[u+zA>AY ">44 +`>P wU>X[u"1uU 4+[uu+UAXw J>PU(MA> >4AMA>u>4 ,<50 $q *q*q.2::7 pJ S 2\C:yY <50CfJ .2:2Y 2\sq 64AM[u>X@>4@ XMA +UM1 4X[uA @X> ?PA @>P ?(zt">4@(4w>4Y M14@>P4 @X> O+AM+[u> @>P 4+[uu+UAXw>4 N4P>4A+`XUXA'A +(zwP(4@ @>P$1T QA-zUq w>"'uUA>4 <>"XPAM[u+zA(4wM">XM>Y @X> >X4>4 iO1A+Uw>"X44g $>PuX4t@>PAq

S50 $q .2q)q.2*\Y SQA<Uq .2*\Y *\EI $q yq..q.2*\Y SQA<Uq .2*.Y .\GI $q )Eqyq.2*GY QA(H.2*GY x.2I $q ).qGq.2*GY QA(H .2*GY y\GI $q .yq*q.2*2Y SQA<Uq .2*2Y :EyI $q )xqEq.2x)YSQA<Uq .2x)Y :2\I <50 $q )GqEq.2E: 7 pJ E2CE*Y <QA<Uq pp .2E:Y :.yI $q .:q*q.2GE 7 pJS ..*CG*Y <QA<Uq pp .2GEY x:yI 53 f&P4`q $q )2q2q.2yxY 653 .2yyY EGY PVPq

HAPh(&W>U&W"i _"ih7;A>AM\/A;# =AXY"'";#% H>44 @>P <>APX>` ">w>4 <>tM[u'zAXw(4w >X4>M J>P"+UA>PM 4+[uu+UAXw J>PU(MA `PX4wA (4@ @X>M 4+[u @>4 NTtMA'4@>4 z&P jX>`u+`>P>X M-PX[uAY V+44 @>P QA-zUq 4X[uA >X4">4@>4Y `>X M>X4>P hXAt+P`>XA "&P@> @>P <>APX>` 3>"X44 >P`PX4w>4 ,+? XL F=URU@S=Y 5S .2G2Y **Gsq9X> N4A>Pu+UA(4w @>M <>APX>`M @X>4A W>@>4z+UUM M1Y "X> @>P Q+[u$>Pu+UA $1PUX>wAY4X[uA @>P 6X4V&4zA>>P^X>U(4wI z&P @X> MA>(>PUX[u> <>(PA>XU(4w XMA 4(P @>P w>w>4t"'PAXw> (4@ MX[u @+4+[u z&P @X> B(V(4zA @+PMA>UU>4@>Y 4X[uA >X4 T/wUX[u>P +4@>tP>P B(MA+4@ T+vw>`>4@q 9+M wXUA +([u z&P @>4 6X4"+4@Y @>P <>APX>` "&P@> `>XJ>P-+[uA(4w 3>"X44 `PX4w>4q

6X4MA">XU>4 zP>Xq

\o J"A?PU7; #"h IP2\>n AM\ E"i>MhP"6X4 1`W>VAX$>M <>">XM+4^>X[u>4 z&P 1@>P w>w>4 >X4> 3>"X44t `^"q L`>PM[u(MMt>P^X>U(4wM+`MX[uA XMA @X> ?PA @>P S>+VAX14 @>M QA-zUq +(z +4u+UA>4@> J>PU(MA>,<50 $q )yq.\q.2:2 7 F S .\2C:GY <QA<Uq pp .22\Y )G:I $q Gq:q.22. 7 F S .\C::Y<50CfJ .22)Y .\:I $q )qEq.222 7 F S .x2C2yY <50CfJ )\\\Y )*I $q )2qxq.2227 ppp S *:C2GY <50CfJ .222Y .y.\I $q ).qGq)\\x 7 F S **C\*Y <QA<Uq pp )\\xY.\E*I $q .Gq..q)\\x 7 F S E)C\.Y <QA<Uq pp )\\yY **Esq 9>P <>">XM">PA >4AMA+4t@>4>P J>PU(MA> (4@ @>P J>PU(MA@+(>P u+A MX[u @(P[u @+M ?`MA>UU>4 +(z @X> M(`W>VtAX$ $1PUX>w>4@> 6X4V&4zA>>P^X>U(4wM+`MX[uA w>w>4&`>P @>P zP&u>P>4 SM-Pq $>PPX4tw>PA ,Mq ?4Tq x..sq 9+TXA u+A @X> S>+VAX14 @>M QA-zUq +(z J>PU(MA> +UM<>">XM+4^>X[u>4 <>@>(A(4w `>V1TT>4 ,$wUq /OP Y=8R=PY 9X> ?`wP>4^(4w$14 jX>`u+`>P>X (4@ >MAUq P>U>$+4A>P <>A'AXw(4w +(M `>APX>`M"XPAM[u+zAUX[u>PQX[uAY .2:2Y .:*sq6X4 H>XA>P`>APX>` X4 MA>AM wU>X[u`U>X`>4@>P 51PT AP1A^ +4u+UA>4@>P J>PU(MA> XMA>X4 <>">XM+4^>X[u>4 w>w>4 @+M J1PUX>w>4 $14 3>"X44>P^X>U(4wM+`MX[uA ,<50 $q

1 )*.

Jppq J1P+(MM>A^(4w>4 ?4Tq x.E7x)) g N

x.G

x.:

x.27x).

x))

Page 232: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 )*) ^Hc=:

.2q..q.2:y 7 Jppp S xC:*Y <QA<Uq pp .2:EY ):2I $q .xq*q.2:y 7 pJ S :C:xY<QA<Uq pp .2:yY x)xI $q .yq..q)\\E 7 pF S y:C\xY <50CfJ )\\GY x*xI $wUq +([u<50 $q .*qxq.2:2 7 pJ S *\C:GY <QA<Uq pp .2:2Y G.:I $q )2qEq.22y 7 Jppp SE:C2*Y <QA<Uq pp .22yY G))sq 5&P 6X4V&4zA>>P^X>U(4wM+`MX[uA M-PX[uA >MY ">44@>P QA-zUq +UM S>+VAX14 +(z J>PU(MA> X44>P`>APX>`UX[u> QAP(VA(PT+v4+uT>4 >PtwP>XzA 1@>P ">44 >P h+v4+uT>4 ^( >X4>P NTM+A^MA>Xw>P(4w APXzzA ,<50 $q ).qGq)\\x 7 F S **C\*Y <QA<Uq pp )\\xY .\E*sq 9>P B>XA-(4VA z&P >X4> >Pz1P@>PUX[u>S>+VAX14 +(z J>PU(MA> "XP@ W> 4+[u @>4 NTMA'4@>4 @>M 5+UU>M (4A>PM[uX>@UX[uM-'A M>X4 @&Pz>4q f+[u GL A@8QU>2 ,?4Tq ^( <50 $q .*q.)q.2:x 7 Jppp S y2C:)Y<QA<Uq pp .2:yY xyyY `>APq 3'MA>u+(MY 5S .2:yY *\*s M1UU @X> 51PAM>A^(4w >X4>PU+4w> $>PU(MA`PX4w>4@>4 O'AXwV>XA +(MP>X[u>4@>M <>">XM+4^>X[u>4 z&P jX>`u+`>tP>X M>X4 ,^(MAq Y0P28=4Y 5S .2:EY *G: _*G2]sq N6 V1TTA >M @+P+(z +4Y 1` 4+[u>X4>T bU+4 @>M QA-zUq AP1A^ J>PU(MA>4 41[u >X4 O1A+U>Pz1Uw >PP>X[u`+P XMA 1@>P4X[uAq 64A"X[V>UA MX[u @X> QXA(+AX14 +4@>PM +UM w>-U+4AY M1 T(MM @>P QA-zUq X4 +4w>tT>MM>4>P H>XM> P>+wX>P>4i <>X A}-XM[u>4 f:=m%R>%mdm=-md!&$RK=Tm6e O'AXwV>XA>4 M1UU@>P QA-zUq @+w>w>4 `>P>XAM X4 @>4 >PMA>4 J>PU(MAW+uP>4 P>+wX>P>4 T&MM>4 ,M1 /OPY=8R=PY 9X> ?`wP>4^(4w $14 jX>`u+`>P>X (4@ >MAUq P>U>$+4A>P <>A'AXw(4w +(M`>APX>`M"XPAM[u+zAUX[u>P QX[uAY .2:2Y (4A>P 0X4">XM +(z <50 $q ):q:q.2:G 7 ppp S)G*C:*Y <QA<Uq pp .2::Y .\sq 6M V1TTA (6 @+P+(z +4Y 1` @X> J>PU(MA(PM+[u>4 >Xt4> H>PA(4w +UM ?4U+(z$>PU(MA> 1@>P +UM @(P[u 5>uUT+v4+uT>4 `^"q +(v>Pw>t"/u4UX[u> NPM+[u>4 u>P$1Pw>P(z>4> J>PU(MA> >PU+(`>4Y Mq ?4Tq x..q 5&P @>4B>XA-(4VA >X4>M iS>+wX>P>4T&MM>4Mg wX`A >M V>X4>4 z>MA>4 ?4u+UAM-(4VAq_"ih5;>U&W" .iL;#" \Li #U" D"UP"i\LWiM;Y "U;"h E"i>MhP'"PiU"'h 4XTTA @X>SM-Pq X4 z1Uw>4@>4 5'UU>4 +4Z! 9HcT:m=$R -36 Amd:HcKm6 8=K l3c=K=-m6 /=6;G6WKm6 (Hd EKmHmdmdcl>d6=c ,Mq ?4Tq *GGsq! /dR>:KH6T !mc 5mKd=m%c WGd !=m .>8=:=m# 9X> 6P"'w(4wY @>4 <>APX>` z&P @X> 5+TXUX>>Pu+UA>4 ^( "1UU>4Y XMA -PX$+A>P f+A(P ,<50 $q .2q..q.2:y 7 Jppp S xC:*Y<QA<Uq pp .2:EY ):2sI +(z U(zq <>APX>`> 4X[uA &`>PAP+w`+P Mq ?4Tq xx.q! /dR>:KH6T -36 9d%m=Kcl:&K(m6# 9X> 6Pu+UA(4w $14 ?P`>XAM-U'A^>4 V+44 4+[u ?(ztz+MM(4w @>M <50 >X4> +(v>P`>APX>`UX[u> 6P"'w(4w M>X4Y ">44 @+M N4A>P4>uT>4^( 6P^X>U(4w >X4>M O1A+Uw>"X44M ">@>P `>MAXTTA 41[u w>>Xw4>A XMA ,<50 .2q..q.2:y 7 Jppp S xC:*Y <QA<Uq pp .2:EY ):2sq1U;hP">>M;Y #"i K"i>MhP'iU;Y";#"; H(PUY?"UP XMA >X4> +4w>T>MM>4> S>+VAX14+(z >4AMA+4@>4> J>PU(MA> (4@ V+44 M1TXA <>">XM+4^>X[u>4 z&P @+M J1PUX>w>4$14 3>"X44>P^X>U(4wM+`MX[uA X4 @>4 $1P+4w>w+4w>4>4 JB M>X4q Q1 u+A @>P <50>X4> 6X4MA>UU(4w >X4>P S>XAM[u(U> 4+[u +[uA J>PU(MAW+uP>4 (4@ H>XA>Pz&uP(4w +UM$>P-+[uA>A>P <>APX>` ,T+4w>UM J>PV'(zUX[uV>XAs +UM TXA 3>"X44>P^X>U(4wM+`MX[uA`>APX>`>4 +4w>M>u>4 ,<50 $q .yq..q.2:x 7 pJ S .*2C:.Y <QA<Uq pp .2:yY )\ysq

Yo `'@"?PUK" G;=5Y>U&W?"UP #"i ."/U;;"i*U">M;YpMA @X> 6P^X>U(4w >X4>M O1A+Uw>"X44M +(z 9+(>P 1`W>VAX$ (4T/wUX[uY M1 XMA @X>M<>">XM+4^>X[u>4 @+z&PY @+MM +([u M(`W>VAX$ V>X4> 6X4V&4zA>>P^X>U(4wM+`MX[uA$1PUX>wAq

<50 $q .2q..q.2:y 7 Jppp S xC:*Y <QA<Uq pp .2:EY ):2I $q ):q:q.2:G 7 ppp S )G*C:*Y<QA<Uq pp .2::Y .\I $q *q*q.2:: 7 pJ S 2\C:yY <50CfJ .2:2Y 2.I $q .yq..q.2:x 7 pJ S.*2C:.Y <QA<Uq pp .2:yY )\yI $q )yqEq.22E 7 Jppp S ):C2xY <QA<Uq pp .22GY )\)I $q.xq.)q)\\x 7 Fp S EC\)Y <QA<Uq pp )\\yY *2)I $q )*qyq)\\G 7 F S **C\xY <QA<Uq pp )\\GY:GxI $q .\q.q)\.) 7 pJ < .*GC.\Y <50CfJ )\.)Y G*)I )U4SY << )\\2Y :E\ ,:Exsq

9>441[u V+44 3>"X44>P^X>U(4wM+`MX[uA +([u @+44 w>w>`>4 M>X4Y ">44 >X4 <>tAPX>` +(M @>P QX[uA >X4>M 1`W>VAX$>4Y M+[uV(4@Xw>4 <>1`+[uA>PM 4+[u M>X4>P H>t

g N ?4Tq x))7x)* 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

x)*

Page 233: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

M>4M+PA 1@>P @>P ?PA M>X4>P <>APX>`Mz&uP(4w V>X4>4 O1A+Uw>"X44 >P^X>U>4 V+44q9>44 iT+vw>`>4@ XMA XTT>PY "X> MX[u @X> J>Pu'UA4XMM> +(M @>P QX[uA @>M +4 1`tW>VAX$>4 3>w>`>4u>XA>4 1PX>4AX>P>4@>4 QA-zUq @+Pw>MA>UUA u+`>4g ,M1 <50 .2q..q.2:y 7 Jppp S xC:*Y <QA<Uq pp .2:EY ):2sq p4 >X4>T M1U[u>4 5+UU "XP@ @>P QA-zUq+UU>P@X4wM M(`MA+4AXX>PA NTMA'4@> @+PU>w>4 (4@ wU+(`u+zA T+[u>4 T&MM>4Y @X>Xu4 7 +(M M>X4>P QX[uA 7 ^( @>P ?44+uT> `>P>[uAXw>4Y @X> X4 @>P J>Pw+4w>4u>XA+4w>z+UU>4>4 J>PU(MA> XT j+(z> @>P ">XA>P>4 64A"X[VU(4w @>M <>APX>`M @(P[uM-'A>P> 3>"X44> +(MwU>X[u>4 (4@ >X4 -1MXAX$>M 3>M+TA>Pw>`4XM >P^X>U>4 ^( V/4t4>4g ,<50 .2q..q.2:y 7 Jppp S xC:*Y <QA<Uq pp .2:EY ):2sq ?UU>X4 +(M @>P 5>MAtMA>UU(4wY @+MM >X4 N4A>P4>uT>4 +(z +`M>u`+P> B>XA 4X[uA ^(P 6X4V(4zAM>P^X>U(4ww>>Xw4>A M>XY V+44 41[u 4X[uA +(z jX>`u+`>P>X w>M[uU1MM>4 ">P@>4Y M14@>P4 uX>Pt^( T(MM 41[u w>-P&zA ">P@>4Y 1` i@X>M> 1`W>VAX$> 5>MAMA>UU(4w @>4 S&[VM[uU(v+(z >X4 0+4@>U4 @>M QA-zUq +(M ->PM/4UX[u>4 h1AX$>4 ^(U+MM>g ,M1 <50 $q .*q.)q.2:x 7 Jppp S y2C:)Y <QA<Uq pp .2:yY xyyY (4A>P 0X4">XM +(z <50 $q )yqEq.2:x7 3PQ xC:)Y <QA<Uq pp .2:xY Gy. _GEG]I $q ).q.\q.2:\ 7 Jppp S :.CG2Y <QA<Uq pp.2:.Y xy)I +([u $q ).qGq)\\x 7 F S **C\*Y <QA<Uq pp )\\xY .\E*I $q )*qyq)\\G 7F S **C\xY <QA<Uq pp )\\GY :Gxsq

Wo 8"#"MPM;Y /"UP"i"i 1U;?L;\P"H>XA>P> 6X4V(4zAMm(>UU>4 @>M QA-zUq `^"q +4@>P>M J>PT/w>4 1@>P ">XA>P> 3>U@t^(zU&MM> ,^< 9+PU>u>4 1@>P Q[u>4V(4w @(P[u 6u>-+PA4>PY 6UA>P4s V/44>4 M1t"1uU w>w>4 >X4> 6X4V&4zA>>P^X>U(4wM+`MX[uA @>M QA-zUq +UM +([u @+z&P M-P>[u>4q8"/"UhA;*"U&W"; Y"Y"; 1U;?L;\P""i*U">M;YhA'hU&WP% H>XA>P> 6X4V(4zAMtm(>UU>4 V/44>4 >X4 0X4">XM @+P+(z M>X4Y @+MM >X4 QA-zUq U>@XwUX[u QA>(>P4 M-+P>4"XUU 1@>P +(M +4@>P>4 ->PM/4UX[u>4 h1AX$>4 A'AXw XMAq

?([u ">44 T+4 $14 S50 $q )xq.q.2*x ,SQA<Uq .2*xY y\.s +`MX>uAY "1 @+M 3>PX[uAT>X4A>Y TXA 0XUz> @>M <>wPXzzM @>P jX>`u+`>P>X @>4 ?(zV+(z U+4@"XPAM[u+zAUX[u>P <>APX>t`> @(P[u iMA'@AXM[u> l+-XA+UXMA>4g `>V'T-z>4 ^( M1UU>4Y $>P">4@>4 W>@>4z+UUM T>uP>P>64AM[u>X@(4w>4 i@X> w&4MAXw>4 "XPAM[u+zAUX[u>4 J>Pu'UA4XMM>g (M"q @>M QA-zUqY @X> 0/u>M>X4>P M14MAXw>4 6X4V&4zA> ,TXA @>4>4 >P W+ @X> J>PU(MA> +(MwU>X[u>4 "XUUs +UM <>">XMt+4^>X[u>4 z&P jX>`u+`>P>XqB<Z S50 $q .:q)q.2)yY QUwq <@q .yY )2.I $q .xq*q.2)2Y SQA<Uq .2)2Y *)2 ,y.2sI $q )\q..q.2)2Y QA(H .2*\Y )x\I $q .Gq.\q.2x\Y SQA<Uq .2x.Y E.I $q )xqEq.2x)Y SQA<Uq .2x)Y :2\I$q ))qEq.2xxY SQA<Uq .2xxY E.*I 53 <>PUX4 $q *\q:q.2EE 7 J .:)CE*Y 653 .2EGY .)GYPVPqI <50 $q ))qGq.2:) 7 pJ S GxCG2Y <QA<Uq pp .2:*Y )Z B( wP1v> <+(T+v4+uT>4 (4@5>uUT+v4+uT>4Y @X> 4X[uA +(M @>T <>APX>` >P"XPAM[u+zA>A ">P@>4 V144A>4 (4@ @(P[u^X4MzP>X> 9+PU>u>4 $14 @>4 6UA>P4 `>^+uUA "(P@>4Y +UM <>">XM+4^>X[u>4 z&P jX>`u+`>tP>XI $q ):q..q.2:y 7 pJ S .G:C:*Y <QA<Uq pp .2:EY )2*Y `>APq j+4@"XPA XT f>`>4`>P(zq

jX>`u+`>P>X V+44 +([u `>X >X4>P >X4^Xw>4 ?PA @>P O'AXwV>XA @>M QA-zUq `>MA>u>4I4(P V1TTA >X4 M1U[u>P 5+UU M>UA>4 ^(P 64AM[u>X@(4wY @>44 @X> 5P+w> @>P jX>`tu+`>P>X "XP@ >PMA MAP>XAXwY ">44 @>P QA-zUq J>PU(MA+(MwU>X[u 1@>P J>PU(MA+`^(w w>UtA>4@ T+[uAq 6X4 M1U[u>P 5+UU UX>wA XT ?UUw>T>X4>4 4(P `>X B(M[u&MM>4 $14 6UtA>P4 1@>P `>X ^(M+TT>4$>P+4U+wA>4 6u>w+AA>4 $1PY ">44 >X4 6u>-+PA4>P TXAM>X4>P <>A'AXw(4w U>@XwUX[u TXA >X4>T J>PU(MA+(MwU>X[u TXA -1MXAX$>4 6X4V&4zA>4@>M 6u>-+PA4>PM P>[u4>Aq3>U>w>4AUX[u "XP@ (4A>PM[uX>@>4Y 1` @>P QA-zUq @X> $>PU(MA`PX4w>4@> O'AXwV>XA +UM0+(-AA'AXwV>XA +(M&`A 1@>P 4X[uAq! *>HlKK&K=T;m=K# L`A @>P QA-zUq @X> O'AXwV>XA +UM 0+(-AA'AXwV>XA +(MY M1 MX4@ ^(tTX4@>MA z&P >X4> U'4w>P> ?4U+(z^>XA +([u +4@>P> 6X4V(4zAMt 1@>P 3>U@m(>UU>4V>X4> <>">XM+4^>X[u>4 w>w>4 >X4> 6X4V&4zA>>P^X>U(4wM+`MX[uA ,$wUq 53 9&MMq $qEq..q.2:x 7 pp ):2CG2 6Y 653 .2:yY x22Y PVPqZ V>X4> jX>`u+`>P>X >X4>M l&4MAU>PMXT 0+(-A`>P(zY @>MM>4 6u>zP+( -1MXAX$> 6X4V&4zA> >P^X>UA>sq

1 )**

Jppq J1P+(MM>A^(4w>4 ?4Tq x)*7x)x g N

x)x

Page 234: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 )*x ^Hc=:

! ]m%m6K&K=T;m=K# <>X >X4>P f>`>4A'AXwV>XA XMA @>P <>">XM">PA +4@>P>P 6X4V(4zAMtm(>UU>4 z&P @+M 5>uU>4 $14 6X4V&4zA>>P^X>U(4wM+`MX[uA (N wP/v>P ,$wUq <50 $q)q2q.2:G 7 p S *.yC:*Y <50CfJ .2::Y *\\Z j>uP>P TXA h1A1PM>wU>PI 0>MMq 53$q .\q.)q.2:y 7 : l xx\C:xY 653 .2:EY )*.Y PVPqZ 0+(MzP+( TXA Q>[14@t0+4@tQu1-sq?4@>P>PM>XAM V+44 >X4>T QA-zUq @X> 3>"X44>P^X>U(4wM+`MX[uA 4X[uA +UU>X4 @>Mu+U`+`w>M-P1[u>4 ">P@>4Y ">XU >P 6X4V&4zA> +(M +4@>P>4 6X4V(4zAM+PA>4 u+A (4@@(P[u @>4 ?(MwU>X[u TXA J>PU(MA>4 QA>(>P4 M-+PA ,+UU>P@X4wM P>X[uA @X> ?`MX[uAYQA>(>P4 ^( M-+P>4Y 4X[uA +UM 3>"X44>P^X>U(4wM+`MX[uA +(MI Mq ?4Tq *:)sq

JwUq S50 $q .*q.)q.2): ,SQA<Uq .2)2Y *E2sZ i9+v >X4 j+4@"XPAY ">XU >P @X> hXAA>U uX>P^(u+AY wP/v>P> ?(z">4@(4w>4 T+[uA +UM >X4 +4@>P>P j+4@"XPA (4@ X4z1Uw>@>MM>4 TXA J>PtU(MA +`M[u4>X@>AY w>4&wA 41[u 4X[uAY (T @X>M>4 J>PU(MA `>X 5>MAM>A^(4w @>P 6QAq +(Mt^(M[u>X@>4I >`>4M1 ">4Xw @>P NTMA+4@Y @+v @X> J>PU(MA> T>uP>P>P n+uP> uX4A>P>X4+4t@>P "X>@>PV>uP>4 (4@ @>P QA-zUq AP1A^@>T @>4 <>APX>` `>X`>u'UAq f(P ">44 >X4> XT<>APX>`> w>U>XMA>A> ?(Mw+`> $1UUMA'4@Xw +(M @>T S+uT>4 @>M &`UX[u>4 j+4@"XPAM[u+zAMt`>APX>`M u>P+(Mz'UUAY V+44 XuP @X> ?4>PV>44(4w +UM <>APX>`M+(Mw+`> $>PM+wA ">P@>4 i?([u <50 $q Eq*q.2:\ 7 pJ S .:)CG: ,<QA<Uq pp .2:\Y G.:Y G)\s u+A $1P @>T i`>@>4VtUX[u>4 6Pw>`4XMg w>"+P4AY i@+v <>MXA^>P wP/v>P>4 J>PT/w>4M >M 4X[uA "+w>4 V/44A>4Y@X>M>M J>PT/w>4 X4 >X4>4 4>( ^( >PPX[uA>4@>4 6P">P`M`>APX>`Y M>X >M X4 @>P j+4@t (4@51PMA"XPAM[u+zA 1@>P >X4>T 3>">P`>`>APX>`Y ^q<q X4 >X4 01A>UY ^( X4$>MAX>P>4Y ">44 MX>TXA @>P MA>(>PUX[u>4 fX[uA+4>PV>44(4w @>P J>PU(MA> @>P ?4U+(zW+uP> P>[u4>4 T&vA>4qg

8"/"UhA;*"U&W"; \Li 1U;?L;\P""i*U">M;YhA'hU&WP% 0'(zXw XMA @X> 6P^X>U(4w>X4>M O1A+U>Pz1UwM &`>Pu+(-A 4(P @(P[u 6X4M+A^ +4@>P>P 6X4V&4zA> 1@>P +4@>P>4J>PT/w>4M T/wUX[uq 9X>M wXUA `>X p4$>MAXAX14>4 X4 >X4>4 4>(>P/zz4>A>4 <>APX>`Y">44 (4@ M1">XA V>X4 6Xw>4V+-XA+U >X4w>M>A^A "XP@I z>P4>P `>X 6X4M+A^ $14 u1tu>T 5P>T@V+-XA+UY ">44 @X> 6PAP+wMVP+zA @>P p4$>MAXAX14 4X[uA +(MP>X[uAY (TBX4M (4@ OXUw(4w @>M 5P>T@V+-XA+UM ^( $>P@X>4>4q l+44 @>P QA-zUq X4 5'UU>4Y X4@>4>4 @X> 6PAP'w> >X4>P p4$>MAXAX14 4X[uA +(MP>X[u>4Y (T @+M 5P>T@V+-XA+U ^(`>@X>4>4Y 4X[uA @+PA(4Y @+MM XuT >X4> OXUw(4w +(M +4@>P>4 hXAA>U4 T/wUX[u XMAYUX>w>4 <>@>4V>4 w>w>4 >X4> "XPAM[u+zAUX[u> <>APX>`Mz&uP(4w 4+u> ,Mq ?4Tq x.)sq?(v>P@>T V+44 >P @+44 (N 4X[uA 4+[u">XM>4Y @+MM >X4 O1A+U>Pz1Uw &`>Pu+(-AT/wUX[u XMAq

Uo E"i>MhP*M/"UhM;YhY"h">>h&WA\P";<>M14@>Pu>XA>4 `>MA>u>4 TXA <UX[V +(z M1w>4+44A> J>PU(MA^(">XM(4wMw>M>UUtM[u+zA>4q 0X>P w>uA @>P <50 X4 MA'4@Xw>P SM-Pq @+$14 +(MY @+MM @>P <>">XM @>M>PMA>4 ?4M[u>X4M w>w>4 >X4> 3>"X44>P^X>U(4wM+`MX[uA M-P>[u> ,<50 $q ).q:q.22\ 7 Jppp S )yC:EY <QA<Uq pp .22.Y yExI $q .)q.)q.22y 7 Jppp S y2C2)Y<QA<Uq pp .22EY ).2I $q yqGq)\\) 7 pJ < x)C\)Y 9QAS6 )\\)Y .xxGsq 6M M>X ^( $>PtT(A>4Y @+MM @X>M> `>X XuP>P 3P&4@(4w V>X4> 3>"X44>P^X>U(4wM+`MX[uA u'AA>4YM14@>P4 U>@XwUX[u @X> h/wUX[uV>XA >X4>P M-'A>P>4 3>"X44>P^X>U(4w X4 l+(z 4'utT>4q 6X4> M1U[u> 3>M>UUM[u+zA UX>w> $1PY ">44 @X> >PV>44`+P>4 NTMA'4@> A}-XtM[u>P">XM> @+z&P M-P'[u>4Y @+MM XuP> 3P&4@(4w X4 >PMA>P jX4X> @+^( w>@X>4A u+t`>Y XuP>4 3>M>UUM[u+zA>P4 >X4> hX4@>P(4w @>P QA>(>P4 $1T 6X4V1TT>4@>Pw>MA+UA ^( $>PTXAA>U4Y @+MM @(P[u B(">XM(4w $14 J>PU(MA+4A>XU>4 +4@>P> 7 +4MX[u A+PXzUX[u ^( $>PMA>(>P4@> 7 6X4V&4zA> 4X[uA $>PMA>(>PA ">P@>4q 9X> J>PtT(A(4w z>uU>4@>P 3>"X44>P^X>U(4wM+`MX[uA T&MM> @(P[u @>4 QA>(>P-zUX[uAXw>4>4AVP'zA>A ">P@>4 ,<50 $q .)q.)q.22y 7 Jppp S y2C2)Y <QA<Uq pp .22EY ).2sq9X>M> SM-Pq &`>P^>(wAY @+ `>X J>PU(MA^(">XM(4wMw>M>UUM[u+zA>4 `>P>XAM `>wPXzzUX[u@X> 3>"X44>P^X>U(4w w>w>4&`>P @>P QA>(>P>PM-+P4XM X4 @>4 0X4A>PwP(4@ APXAA,VPXAq +`>P IO8R8""3Y 5S )\\*Y y2:sq B( `>+[uA>4 XMA +`>PY @+MM $X>U> M1w>4+44A>J>PU(MA^(">XM(4wMw>M>UUM[u+zA>4 +([u M1 V14MAP(X>PA "(P@>4Y @+MM +(M">XMUX[u

g N ?4Tq x)x7x)y 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

x)y

Page 235: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

@>M <>APX>`MV14^>-AM >X4 O1A+Uw>"X44 +4z+UU>4 M1UUA>q 9+44 V+44 4X[uA $14 >X4>Pz>uU>4@>4 3>"X44>P^X>U(4wM+`MX[uA +(Mw>w+4w>4 ">P@>4q JX>UT>uP XMA K .y` +4t^(">4@>4q

6X4MA">XU>4 zP>Xq

Efffn J"&WPh\7>Y"; \"W>";#"i 1U;?L;\P""i*U">M;YhA'hU&WP

3n IP"M"i>U&W" G;'"A&WP>U&W?"UP

pMA >X4> O'AXwV>XA @>M QA-zUq +UM jX>`u+`>P>X +4^(M>u>4 ,@+z&P AP'wA @>PW>4Xw> @X><>">XMU+MAY @>P @+P+(M z&P MX[u J1PA>XU> +`U>XA>4 "XUUY Mq ?4Tq *E.sY M1 `U>X`>4 @X>6Pw>`4XMM> @X>M>P O'AXwV>XA `>X @>P 6PTXAAU(4w @>P 6X4V&4zA> (4`>P&[VMX[uAXwAqG;'"A&WP>U&W?"UP #"h 27hUPUK"; 7#"i ;"YAPUK"; 1i\7>Yh! Fm$RKcm6K+=$;:H6T# 9>P S50 $>PM+wA> ^(4'[uMA @>4 ?`^(w @>P ?(Mw+`>4Y M1t">XA MX> @X> 6X44+uT>4 &`>PMAX>w>4I M-'A>P M[uX>@ >P @X> jX>`u+`>PA'AXwV>XA T>XMtA>4M w+4^ +(M @>T <>P>X[u @>P 6X4V(4zAM>P^X>U(4w +(Mq 9X> 'UA>P> SM-Pq (4A>PtM[uX>@ ^O 4X[uA @>(AUX[u ^"XM[u>4 jX>`u+`>P>X >X4>P O'AXwV>XA (4@ z>uU>4@>P`>APX>`UX[u>P J>P+4U+MM(4w >X4^>U4>P ?(z">4@(4w>4Y MX> `>AP+[uA>A> @+44 +UMjX>`u+`>P>X 4(P >X4^>U4> ?(z">4@(4w>4q

Q1 `>X >X4>T l(4MAT+U>P S50 $q .:q)q.2)yY QUwq <@q .y Qq )2.I `>X j(5 ^< S50 $q)xq*q.2)EY SQA<Uq .2)EY .2xI $q .*q.)q.2):Y SQA<Uq .2)2Y *E2I $q Gq)q.2)2Y QA(H .2)2Y.::I $q .*q*q.2)2Y QA(H .2)2Y x2:I $q yqEq.2)2Y QA(H .2)2Y E*E `>APq n+w@I $q .2qEq.2)2YSQA<Uq .2)2Y xG*I $q ).q..q.2*yY SQA<Uq .2*EY )\*I $q .xq2q.2*:Y SQA<Uq .2*:Y .\E* `>APq(4"XPAM[u+zAUX[u> p4$>MAXAX14>4I $q )xqEq.2x)Y SQA<Uq .2x)Y :2\q JwUq +([u <50 $q..q.)q.2y2 7 Jp )*\Cy: N ,<QA<Uq .2E\Y EGsZ <>X >X4>T $>PTX>A>A>4Y (4`>`+(A>43P(4@MA&[VY @+M @>P J>PT/w>4M+4U+w> @X>4A (4@ `>X @>T 4+[uu+UAXw H>P`(4wMV1MA>4t&`>PM[u&MM> >4AMA>u>4Y @&Pz>4 @X> Hl 4(P `XM ^(P 0/u> @>P 6X44+uT>4 +`w>^1w>4">P@>4 ,PX[uAXw MA+AA @>MM>4Z @+M 3P(4@MA&[V @X>4A> 4X[uA @>P 6X4V(4zAM>P^X>U(4wY 6X4t4+uT>4 (4@ Hl T(MMA>4 @+u>P (4`>P&[VMX[uAXwA `U>X`>4sq

! 9%(HTc-md%3K WGd !m6 l3c=K=-m6 3!md 6mT>K=-m6 /dW3:T# jX>wA V>X4> 6X4V&4zA>>P^X>tU(4wM+`MX[uA (4@ @+TXA jX>`u+`>P>X $1P ,Mq ?4Tq *GEsY @+44 u+4@>UA >M MX[u (T>X4> >MAUX[u XPP>U>$+4A> <>A'AXw(4w X4 @>P bPX$+AM-u'P>q 9+u>P M[u>X@>A @>P w>tM+TA> 6Pz1Uw `>X @>P 6PTXAAU(4w @>P Q(TT> @>P 6X4V&4zA> +(Mq p@S "XP@ @X>M`>X J>PU(MA>4 -P+VAXM[uY @>4>4 @+M 5? @>4 ?`^(w $>PM+w>4 "XUUq H>44 MX[u `>X@>P 3>M+TA`>(PA>XU(4w V>X4> 6X4V&4zA>>P^X>U(4wM+`MX[uA >PwX`AY MX4@ +`>P +([u-1MXAX$> 6Pw>`4XMM> >X4^>U4>P JB V>X4> MA-zUq 6X4V&4zA> ,$wUq <50 $q ))q:q.2:x7 p S .\)C:.Y <QA<Uq pp .2:yY E.I /OP Y=8R=PY 9X> ?`wP>4^(4w $14 jX>`u+`>P>X(4@ >MAUq P>U>$+4A>P <>A'AXw(4w +(M `>APX>`M"XPAM[u+zAUX[u>P QX[uAY .2:2Y ...sq9X>M V+44 -P+VAXM[u ">P@>4Y ">44 @>P QA-zUq @X> J>PMA>(>P(4w $14 J>P'(v>tP(4wMw>"X44>4 $>PT>X@>4 T/[uA> ,^( @>4 <>">XMU+MAzP+w>4 X4 @X>M>4 5'UU>4 Mq?4Tq *E.sq! `m=6 9%(HTc-md%3K WGd m=6(m:6m 9HW+m6!H6Tm6# 9X> bP&z(4w (4A>P @>T 3>MX[uAMt-(4VA @>P jX>`u+`>P>X `>^X>uA MX[u +(z @X> w+4^> O'AXwV>XA @>M QA-zUq ,S50 $q).q..q.2*yY SQA<Uq .2*EY ).sI w>4+(>P +(z >X4>4 <>APX>`M^">XwY O>XU`>APX>` 1@>P>X4> l+-XA+U+4U+w> ,Mq ?4Tq *2\sq ?(z">4@(4w>4 (4@ 6X44+uT>4 @X>M>P O'AXwtV>XA MX4@ @+44 X4Mw>M+TA >MAUX[u XPP>U>$+4A ,Mq1qsq 6X4^>U4> ?(z">4@(4w>4 V/4t4>4 @+u>P 4X[uA +UM ijX>`u+`>P>Xg $1T ?`^(w +(Mw>M[uU1MM>4 ">P@>4 ,wU? G=UP7:Z42P=4Y 5S .2G2Y .\y _...]I A24=@SCB"UP=4Y lcQ9p .2:\Y *Ex\sq 64A">@>PMX4@ MX> @(P[u @X> 6X4V(4zAM>P^X>U(4w $>P+4U+MMAY @+44 MX4@ MX> `>wPXzzUX[u <?1@>P Hl (4@ +`^X>u`+PY +([u ">44 MX> "XPAM[u+zAUX[u (44/AXw 1@>P (4+4w>T>Mt

1 )*y

Jpppq 5>uU>4@> 6X4V&4zA>>P^X>U(4wM+`MX[uA ?4Tq x)y7x): g N

x)E7x)G

x):

Page 236: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 )*E ^Hc=:

M>4 MX4@ ,Mq ?4Tq *2*sI 1@>P >M z>uUA Xu4>4 W>@> J>P+4U+MM(4w (4@ @+TXA @X>a(+UXzX^X>P(4w +UM <? 1@>P HlY @+44 MX4@ MX> 4X[uA +`^X>u`+Pq

JwUq X=1=4Y 5S .2GyY .I z>P4>P ^< <50 $q ))q..q.2G2 7 pJ S ::CGE ,<QA<Uq pp .2:\Y.y)Y X4 <>MA'Aq $q 653 .2GEY x:*sY "1 @X> ?(z">4@(4w>4 z&P >X4Xw> S>XM>4 >X4>P S>XM>tW1(P4+UXMAX4 +UM 4X[uA `>P(zUX[u $>P+4U+MMA (4`>P&[VMX[uAXwA `UX>`>4Y "'uP>4@ @X> `>P(zUXt[u> O'AXwV>XA M>U`MA MAUq +4>PV+44A "(P@>q L`>P 4X[uA+`^X>u`+P> <? `^"q Hl Mq?4Tq *2*Y Mq +([u K x ?`Mq yY K 2 ?`Mq . fPq xq

?UM1 V>X4> "XUUV&PUX[u> <>u+4@U(4w >X4^>U4>P ?(z">4@(4w>4 @(P[u @>4 QA-zUq+UM ijX>`u+`>P>Xg ,Mq +([u ?4Tq *2*sq0(>>" #"h D"&Wh">h */Uh&W"; cU"'WA'"i"U M;# 1U;?L;\P""i*U">M;YhVA'hU&WP% <>X >X4>P O'AXwV>XA 1@>P J>PT/w>4M4(A^(4w V+44 +`>P @X> 6X4V&4zA>>Pt^X>U(4wM+`MX[uA +([u >PMA M-'A>P >X4M>A^>4 1@>P ">wz+UU>4 TXA @>P 51Uw>Y @+MM >X4>>MAUX[u P>U>$+4A> O'AXwV>XA >4AM-P>[u>4@ M-'A>P `>wX44A 1@>P ">wz'UUA ,<50 $q)yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp .2:xY Gy.Y GEG T"fI Mq @+^( ?4Tq x*\ zzqsq

6X4MA">XU>4 zP>Xq

Nn D"&Wh"> K7; M;# *Mi cU"'WA'"i"U

Ao D"&Wh"> K7; '"PiU"'>U&W"i 1U;?L;\P""i*U">M;Y *Mi cU"'WA'"i"U.iL;#" #"h D"&Wh">h% 5&P @+M J1PUX>w>4 @>P 3>"X44>P^X>U(4wM+`MX[uA V1TTA>M +(z @X> M(`W>VAX$> QX[uA @>M QA-zUq X4 W>@>T JB +4 ,Mq ?4Tq *GE zzqsq 6X4> ^(t4'[uMA $1Pu+4@>4> 3>"X44>P^X>U(4wM+`MX[uA V+44 M-'A>P ">wz+UU>4Y ^< ">44>X4 QA-zUq AP1A^ U+4wW'uPXw>P J>PU(MA> M>X4> O'AXwV>XA (4$>P'4@>PA z1PAz&uPA ,Mq<50 $q )*qyq.2:y 7 pJ S :xC:)Y <QA<Uq pp .2:yY y.yI $q .2q..q.2:y 7 Jppp SxC:*Y <QA<Uq pp .2:EY ):2I $q .Gq..q)\\x 7 F S E)C\.Y <QA<Uq pp )\\yY **EsqB"UP2M;?P #"h D"&Wh">h% 9>P B>XA-(4VA @>M H>wz+UUM @>P 3>"X44>P^X>U(4wMt+`MX[uA XMA 1zA 4(P M[u">P z>MA^(MA>UU>4I >P UX>wA 4+[u @>T <50 @+44 $1PY ">444+[u >X4>P ?4U+(z^>XA i(4A>P @>4 w>w>`>4>4 NTMA'4@>4 V>X4> ?(MMX[uA `>tMA>uAgY >X4 -1MXAX$>M 3>M+TA>Pw>`4XM ^( >P^X>U>4 (4@ @>P QA-zUq @>441[u M>X4>O'AXwV>XA z1PAM>A^A ,<50 $q )*qyq.2:y 7 pJ S :xC:)Y <QA<Uq pp .2:yY y.ysq 6P XMA@+44 iz1PA+4 4X[uA T>uP ^(P 3>"X44>P^X>U(4wg A'AXw ,<50 $q )*qyq.2:y 7 pJ S:xC:)Y <QA<Uq pp .2:yY y.ysqJ"&WPh\7>Y" #"h D"&Wh">h% 9X> ">XA>P>4 6Pw>`4XMM> @>P O'AXwV>XA `U>X`>4 MAUq(4`>P&[VMX[uAXwAq ?UU>P@X4wM V/44>4 Q[u(U@^X4M>4 z&P `>APX>`UX[u `>wP&4@>A>J>P`X4@UX[uV>XA>4 +([u 4+[u L`>Pw+4w ^(P jX>`u+`>P>X +UM 4+[uAP'wUX[u> <? +`tw>^1w>4 ">P@>4 ,<50 $q .yqyq)\\) 7 F S *C22Y <QA<Uq pp )\\)Y :\2sq 6X4> <>tAPX>`M+(zw+`> UX>wA 4X[uA $1PY +(v>P @>P QA-zUq >PVU'PA +(M@P&[VUq @X> <>APX>`M+(ztw+`> ,<50 $q )2q.\q.2:. 7 pJ S .*:CG:Y <QA<Uq pp .2:)Y *:.I $q *\q.q.2:E 7 pJS )G\C:xY <QA<Uq pp .2:EY y.Esq 9+M H+uUP>[uAY @X> ?(zw+`> ^( >PVU'P>4Y V+44@>P QA-zUq 4+[u <50 $q )2q.\q.2:. ,pJ S .*:CG:Y <QA<Uq pp .2:)Y *:.s +([u M-'tA>P +(M&`>4q 9X> ?(M&`(4w w>M[uX>uA "X> XT 5+UU> @>P <>APX>`M$>P-+[uA(4w@(P[u 6PVU'P(4w w>w>4&`>P @>T 5? ,<50 $q )Gq)q.2:y 7 p S )*yC:\Y <QA<Uq pp.2:yY xyEI $q ))qxq.2:: 7 ppp S .\xC:yY <50CfJ .2:2Y .:sq! C6Kmd:>ccm6 !md 9HWT>%mmd;:&dH6T# S>[uAMz1Uw> XMA 4+[u <50 $q )2q.\q.2:. ,pJ S.*:CG:Y <QA<Uq pp .2:)Y *:.s >X4> 5>MAM[uP>X`(4w @>M <>APX>`M$>PT/w>4MY "X> >MXT B>XA-(4VA @>M L`>Pw+4wM ^(P jX>`u+`>P>X $1Pu+4@>4 "+Pq 9X> MAXUU>4 S>M>Pt$>4 T&MM>4 `>X M-'A>P>P ?(z@>[V(4w MAUq >Pz+MMA ">P@>4q 9X>M> ?(zU/M(4w u+A ^(>Pz1Uw>4Y ">44 @X> z>MAw>M[uPX>`>4>4 MAXUU>4 S>M>P$>4 P>+UXMX>PA ">P@>4Y M>X >MY@+MM @>P jX>`u+`>P>X`>APX>` $>P'(v>PAY A+AM'[uUX[u +(zw>w>`>4 1@>P @X> `>AP>zt

g N ?4Tq x):7x*\ 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

x)2

x*\

Page 237: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

z>4@>4 HXPAM[u+zAMw&A>P $>P'(v>PA 1@>P >4A41TT>4 ">P@>4q 9X> @+44 P>+UXMX>PtA>4 z>MAw>M[uPX>`>4>4 MAXUU>4 S>M>P$>4 MX4@ 4+[uAP'wUX[u> 6X4V&4zA> +(M j(5q! 9%T>%m !md 9HWT>%mmd;:&dH6T# 9X> 51Uw> XMAY @+MM @>P ?(zw+`>w>"X44 XQ@q K .xK .E ?`Mq *Y K .: ?`Mq * XT B>XA-(4VA @>P ?(zw+`> ^( $>PMA>(>P4 XMAq

6X4MA">XU>4 zP>Xq

'o D"&Wh"> K7; cU"'WA'"i"U *Mi 1i*U">M;Y '"PiU"'>U&W"i 1U;?L;\P".iL;#" \Li "U;"; D"&Wh">% jX>`u+`>P>X V+44 X4 6X4V(4zAM>P^X>U(4w &`>Pw>tu>4q 9+M V+44 @(P[u >4AM-P>[u>4@> h+v4+uT>4 @>M QA-zUq w>M[u>u>4Y ^< @(P[uP+AX14>UU>P> <>"XPAM[u+zA(4w >X4>M U+4@"XPAM[u+zAUX[u>4 <>APX>`MY +`>P +([u 1u4>B(A(4 @>M QA-zUqY X4@>T @X> wU>X[u> 7 ^< V&4MAU>PXM[u> 7 O'AXwV>XAY @X> `XMu>P,$1T QA-zUq `>"(MMA X4 l+(z w>41TT>4>s J>PU(MA> >P`P+[uA>Y 4+[uu+UAXw ^( 3>t"X44>4 ^( z&uP>4 `>wX44Aq 6`>4M1 "X> >X4> `XMu>P w>"X44`PX4w>4@> ,1@>P X4@>P ?4U+(z^>XA $>PU(MA`PX4w>4@>s O'AXwV>XA ^( jX>`u+`>P>X "XP@Y ">44 MX> 4+[utu+UAXw $>PU(MA`PX4w>4@ "XP@Y @>P QA-zUq MX> +`>P AP1A^ @>P 6PV>44A4XM @X>M>P 64At"X[VU(4w z1PAM>A^A ,Mq ?4Tq x))sY w>4&wA >M z&P @X> B(P>[u4(4w @>P 6Pw>`4XMM>@>P $1T QA-zUq +(Mw>&`A>4 O'AXwV>XA ^( >X4>P 6X4V(4zAM+PAY ">44 MX> w>"X44`PX4tw>4@ "XP@ (4@ @>P QA-zUq MX> X4 @>P 6PV>44A4XM @X>M>M NTMA+4@M z1PAM>A^AqB"UP2M;?P #"h D"&Wh">h% 6P^X>UA >X4 QA-zUq 4+[u J>PU(MA>4Y @X> +UM jX>`u+`>P>XMAUq (4`>P&[VMX[uAXwA `UX>`>4Y 3>"X44>Y M1 >4@>A @+TXA 4X[uA (4`>@X4wA M1z1PA@X> jX>`u+`>P>X ,Mq ?4Tq *:*sq 9X> O1A+Uw>"X44-P1w41M> `>^X>uA +([u @X> X4 @>PJ>Pw+4w>4u>XA >P^X>UA>4 J>PU(MA> >X4 ,Mq ?4Tq x\xsq 9X>M `>@>(A>A +`>P 4X[uAY@+MM >PMA @+44 3>"X44>P^X>U(4wM+`MX[uA $1PUX>wAY ">44 @X> zP&u>P>4 J>PU(MA>+(Mw>wUX[u>4 MX4@Y M14@>P4 `>P>XAM @+44Y ">44 @X> >P^X>UA>4 (4@ @X> ^(V&4zAXw >Pt"+PA>A>4 3>"X44> @X> ^($1P >P^X>UA>4 J>PU(MA> &`>PMA>Xw>4 V/44>4q 0X4^(V1TtT>4 T(MM +([u M(`W>VAX$ 3>"X44>P^X>U(4wM+`MX[uAq pT ?UUw>T>X4>4 V+44 +`>P+(M @>T A+AM'[uUX[u>4 6P^X>U>4 $14 3>"X44>4 `>X >X4>P 6X4V(4zAMm(>UU>Y @X> 1`tW>VAX$ >X4> O1A+Uw>"X44-P1w41M> >PU+(`AY @+$14 +(Mw>w+4w>4 ">P@>4Y @+MM +([uM(`W>VAX$ 3>"X44>P^X>U(4wM+`MX[uA $1PUX>wAqJ"&WPh\7>Y"; #"h D"&Wh">h%! 5mR>6!:H6T WdGRmdmd Amd:HcKm# 9+M A+AM'[uUX[u> 6P^X>U>4 $14 3>"X44>4 V+44 <>t">XM+4^>X[u>4 @+z&P M>X4Y @+MM @>P QA-zUq M(`W>VAX$ `>P>XAM zP&u>P 3>"X44>P^X>tU(4wM+`MX[uA u+AA> ,M1wq P>AP1M->VAX$> <>AP+[uA(4wY Mq ?4Tq x\xsq H>44 @X>M @>P5+UU XMAY V/44>4 @X> zP&u>P>4 J>PU(MA> +UM ?4U+(z$>PU(MA> `>u+4@>UA (4@ `>P&[VtMX[uAXwA ">P@>4Y M1z>P4 @X>M $>Pz+uP>4MP>[uAUX[u 41[u T/wUX[u XMA ,Mq ^(P =4@>tP(4w $14 QA>(>P`>M[u>X@>4 ?4Tq *Eysq H+P>4 @X> X4 @>P J>Pw+4w>4u>XA >P^X>UA>4J>PU(MA> ^( S>[uA 1@>P PVPq +UM MAUq (4`>+[uAUX[u >X4w>MA(zA "1P@>4Y M1 XMA >X4> MAUq<>P&[VMX[uAXw(4w 4X[uA T>uP T/wUX[uq! Amd+mdKH6T -36 /dTm%6=ccm6 WdGRmdmd _=m%R>%mdm=K&K=T;m=K# d` 3>"X44> +(M @>P J>Pt">PA(4w >X4>P zP&u>P>4 +UM jX>`u+`>P>X >X4w>MA(zA>4 O'AXwV>XA MA-zUq MX4@Y `>(PtA>XUA MX[u @+4+[uY 1` >M MX[u (T @X> J>P'(v>P(4w $14 bJ 1@>P <J u+4@>UA `^"q1` @X> J>P">PA(4wMu+4@U(4w (4A>P >X4> 6X4V(4zAM+PA @>M ?`Mq . >X4^(MA(z>4 XMA1@>P 4X[uAq 9X> 5P+w>MA>UU(4w XMA X4M`>Mq $14 <>@>(A(4w `>X @>P J>P">PA(4w $14b+A>4A>4Y 6PzX4@(4w>4 1@>P "XMM>4M[u+zAUX[u>4 ?P`>XA>4Y @>T J>PV+(z $14 3>tT'U@>4 >X4>M l(4MAT+U>PMY @>4 <&[u>P4 >X4>M Q[uPXzAMA>UU>PM >A[qh/wUX[u XMAY @+MM >X4> ^"+P MA>AM +UM jX>`u+`>P>X `>AP+[uA>A> O'AXwV>XA @(P[u @X>J>P">PA(4wMA'AXwV>XA ^( MA-zUq 6X4V&4zA>4 z&uPAq

8"Uh2U">% 6X4 01``}z1A1wP+z $>P">PA>AY 4+[u@>T >P W+uP>U+4w 4(P z1A1wP+zX>PA u+AY M>Xt4> 51A1M @(P[u ?4Uq >X4>M ?P[uX$MY H>P`(4w uX>Pz&P (4@ 6PA>XU(4w $14 ?`@P([VP>[utA>4 +4 J>PU+w>q

1 )*G

Jpppq 5>uU>4@> 6X4V&4zA>>P^X>U(4wM+`MX[uA ?4Tq x*\7x*) g N

x*.

x*)

Page 238: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 )*: ^Hc=:

9>P H>[uM>U $14 @>P jX>`u+`>P>X ^(P w>">P`UX[u>4 O'AXwV>XA XMA <>APX>`M>P/zzt4(4w XQ@q K E ?`Mq . fPq E ,A2184Q"PP X4 )R0QU@8Y K .y S4q y\sq9X>M M>A^A +`>P $1P+(MY @+MM MX[u +(zwP(4@ >X4>P =4@>P(4w @>P 1`W>VAX$>4 <>t">XM+4^>X[u>4 ,Mq ?4Tq x.\s +(z >X4>4 H>[uM>U $14 ->PM/4UX[u>4 h1AX$>4 ^(P3>"X44>P^X>U(4wM+`MX[uA M[uUX>v>4 U'MMA ,Mq ?4Tq *G:sq =4@>PA @+M 53 @+w>w>4U>@XwUX[u M>X4> P>[uAUX[u> <>(PA>XU(4wY @+44 XMA @>P zP&u>P> A+AM'[uUX[u> <>APX>`Mt>P/zz4(4wM^>XA-(4VA T+vw>`>4@ ,$wUq 53 h&4[u>4 $q :qxq.2:G 7 p .xEC:x 5Y653 .2:GY xy\Y PVPqI @+M NPAq `>APXzzA +UU>P@X4wM V>X4>4 5+UU @>P jX>`u+`>P>XsqH3Y @X> @>T <>APX>` @X>4>4Y T&MM>4 TXA @>T O>XU">PA X4 @+M <J >X4w>U>wA ">Pt@>4 ,$wUq K E ?`Mq . fPq y Q+A^ .s `^"q `>X X4 @>4 U>A^A>4 @P>X n+uP>4 $1P @>TH>[uM>U ^(P 3>"X44>P^X>U(4w +4w>M[u+zzA>4 1@>P u>Pw>MA>UUA>4 H3 TXA @>4?l `^"q 0l ,K E ?`Mq . fPq . Q+A^ .sq<>X <>">PA(4w TXA @>T O>XU">PA ">P@>4 @X> "'uP>4@ @>P B>XA @>P jX>`u+`>P>X>4AMA+4@>4>4 MAXUU>4 S>M>P$>4 `>X >X4>P M-'A>P>4 3>"X44P>+UXMX>P(4w 4X[uA `>tMA>(>PA ,!=R3Q"PPY p4zq .2:)Y y.G _y)E]sq 9>P O>XU">PA XMA +4u+4@ @>P `>XTH>[uM>U ^(P 3>"X44>P^X>U(4wM+`MX[uA >P^X>UA>4 bP>XM> ^( >PTXAA>U4q

8"Uh2U">% 6X4 l(4MAT+U>PY @>MM>4 h+U>P>X *\ n+uP> U+4w +UM jX>`u+`>P>X >X4w>MA(zA "(Pt@> (4@ @>P X4 @X>M>P B>XA >X4Xw> u(4@>PA 3>T'U@> w>M[u+zz>4 u+AY "XP@ -U/A^UX[u `>tP&uTA (4@ $>PV+(zA >X4Xw> <XU@>P z&P W>">XUM M>[uMMA>UUXw> <>AP'w>q 9X>M> J>PV'(z> w>t`>4 ?4u+UAM-(4VA> z&P @X> <>">PA(4w +UU>P 3>T'U@>q

6X4 H+uUP>[uA +(z <>X`>u+UA(4w +UM bJ XT NTV>uPM[uU(MM ^( <50 $q EqGq.2G:,pJ < y2CGEY <QA<Uq pp .2G:Y E)EsY "14+[u `>X L`>Pw+4w $14 6X4V&4zA>>P^X>tU(4w ^(P jX>`u+`>P>X @+M <J "+uU">XM> `>X`>u+UA>4 ">P@>4 V+44Y `>MA>uA (64X[uAY M1">XA >M MX[u (T 41A">4@Xw>M <J u+4@>UAq ?UU>P@X4wM wX`A >M +([u 5'UU>YX4 @>4>4 @>P QA-zUq @X> H+uU u+AY >X4^>U4> H3 4X[uA X4M <J >X4^(U>w>4Y ">44 >P@X> H3 4X[uA ^(P 6X4V&4zA>>P^X>U(4w `>4/AXwAY ^< >X4 l(4MAT+U>PY @>P >X4>4O>XU M>X4>P 3>T'U@> +UM (4$>PV'(zUX[u>4 bPX$+A`>MXA^ @>VU+PX>PAq ?4@>PM 41[u53 <>PUX4 $q *\q:q.2EE ,J .:)CE*Y 653 .2EGY .)GY PVPqsY @+M @>4 0XUzM+4AP+w+(z 5>MAMA>UU(4w ^(w>U+MM>4 u+AA>Y @+MM @X> M-'A>P>4 6X4V&4zA> +(M J>P">PA(4w@>P XT QAP>XAW+uP >4AMA+4@>4>4 6Pw>`4XMM> @>P $1T 53 +UM jX>`u+`>P>X >X4w>tMA(zA>4 O'AXwV>XA MAzPq `U>X`>4q N6 (4^(AP>zz>4@Y @+ @X> "'uP>4@ @>P jX>`u+`>P>Xw>`XU@>A>4 MAXUU>4 S>M>P$>4 @(P[u ?4M+A^ @>M O>XU">PAM `>X <>APX>`M>P/zz4(4w+(MP>X[u>4@ `>P&[VMX[uAXwA ">P@>4 (4@ M1TXA V>X4 J>PMA1v w>w>4 O(3 $1PUX>wAq

6X4MA">XU>4 zP>Xq

&o D"&Wh"> K7; M;# *Mi cU"'WA'"i"U '"U F'"ih&WMhh"U;?L;\P";?UUw>T>X4>M ^(T H>[uM>U ^"XM[u>4 6X4V&4zA>>P^X>U(4w (4@ jX>`u+`>P>X Mq?4Tq x):qF'"iYA;Y K7; cU"'WA'"i"U *M F'"ih&WMhh"U;?L;\P";%! 9%cmK(H6Tm6 WGd 9%6HK(H6T k9W9j# ?(z @X> 4+[u <>>4@Xw(4w @>P jX>`u+`>P>X ^(P6P^X>U(4w $14 L`>PM[u(MM>X4V&4zA>4 w>4(A^A>4 HXPAM[u+zAMw&A>P V/44>4 ?z?w>Tq K 2 ?`Mq . fPq G XJTq K G $1Pw>41TT>4 ">P@>4I @+`>X V+44 MX[u XT B>XAtP+(T @>P 6X4V&4zA>>P^X>U(4w 4(P 41[u @>P O>XU @>P ?4M[u+zz(4wMt 1@>P 0>PMA>UtU(4wMV1MA>4 +UM Hl +(M"XPV>4Y @>P ^>XA+4A>XUXw +(z @X>M>4 B>XAP+(T >4Az'UUA,<50 $q .xq)q.2:2 7 pF S .\2C:xY <QA<Uq pp .2:2Y 2))q `>APq NT"X@T(4w $14-PX$+A w>4(A^A>4 H3 ^(P 6X4V&4zA>>P^X>U(4w w>w>4 53 <+qtH&PAAq $q *q)q.2:x 7Jpp xy)C:\Y 653 .2:xY *2:Y PVPqsq! A3d%mdm=Km6!m !md @md%H6Tc;3cKm6 ,@`sZ 5>uU>4@> ?`MX[uA @>P 6X4V&4zA>>P^X>tU(4w (4@ $1P`>P>XA>4@> Hl ,^(T <>wPXzz Mq K 2 ?4Tq .E)s M[uUX>v>4 MX[u +(MY

g N ?4Tq x*)7x*x 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

x**

x*x

Page 239: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

@>44 1u4> @X> ?`MX[uAY 6X4V&4zA> ^( >P^X>U>4Y V+44 +([u V>X4 J>P+4U+MM(4wMt^(M+TT>4u+4w TXA >X4>P 6X4V&4zA>>P^X>U(4w w>w>`>4 M>X4 ,$wUq ^( @>4 J1P+(MtM>A^(4w>4 @>M ?`^(wM $1P`>P>XA>4@>P Hl K 2 ?4Tq .E)sq J1P`>P>XA>4@> Hl X4>X4>T jX>`u+`>P>Xz+UU +`Uq 0>MMq 53 $q 2q.)q.2:E ,Jppp )):C:\Y 653 .2:GY *\*YPVPqsqF'"iYA;Y K7; F'"ih&WMhh"U;?L;\P"; *Mi cU"'WA'"i"U%jX>`u+`>P>X (4@ 4+[uAP'wUX[u> Hl ,^(T <>wPXzz Mq K 2 ?4Tq .G\s M[uUX>v>4 MX[u4X[uA +(MY ^< V/44>4 Hl 41[u TXA @>P ^($1P MAUq P>U>$+4A>4 L`>PM[u(MM>P^X>tU(4w ^(M+TT>4u'4w>4Y ^< l1MA>4 >X4>M $>PTX>A(4wM`>@X4wA>4 S'(T(4wM-P1t^>MM>M ,^< ">w>4 fX[uA^+uU(4w @>M hX>A>PMs `>X 4+[uAP'wUX[u>P Q>U`MA4(A^(4w >Xt4>P 5>PX>4"1u4(4wq 9>P M-'A>P> H>wz+UU @>P 6X4V&4zA>>P^X>U(4wM+`MX[uA`>M>XAXwA 4X[uA >X4>4 ^($1P w>w>`>4>4 J>P+4U+MM(4wM^(M+TT>4u+4w ,$wUq @X> -+tP+UU>U> <>u+4@U(4w X4 <50 $q .yqyq)\\) 7 F S *C22Y <QA<Uq pp )\\)Y :\2Y ^( w>t">P`UX[u>4 6X4V&4zA>4sq

6X4MA">XU>4 zP>Xq

fCn 1U;?L;\P""i*U">M;YhA'hU&WP '"U #"; K"ih&WU"#";"; 1U;?M;\PhVAiP";

3n a7P/";#UY" 4U\\"i";*U"iM;Y */Uh&W"; 1U;?M;\PhAiP";

jX>`u+`>P>XY @uq >X4> <>A'AXw(4w 1@>P J>PT/w>4M4(A^(4w 1u4> 6X4V&4zA>>P^X>tU(4wM+`MX[uA ,Mq ?4Tq *xys XMA `>X +UU>4 6X4V(4zAM+PA>4 @>4V`+PY +`>P `>X @>4 >X4t^>U4>4 6X4V(4zAM+PA>4 (4A>PM[uX>@UX[u u'(zXwq 9+M u'4wA @+TXA ^(M+TT>4Y @+MMjX>`u+`>P>X X@S +(z <>APX>`> (4@ <>P(z> `>M[uPq XMAY @X> +UM 01``} ,Mq ?4Tq *GGsw>>Xw4>A MX4@ ,j+4@"XPAM[u+zAY K .*I bz>P@>^([uA (4@ tu+UA(4wY K .yI "XMM>4tM[u+zAUX[u>Y V&4MAU>PXM[u> (4@ M[uPXzAMA>UU>PXM[u> O'AXwV>XAY K .:s M1"X> +(z QA>(t>PM-+PT1@>UU> ,hX>AV+(zT1@>UU>Y K ).sq <>X 3>">P`>`>APX>`>4 ,K .ys `>MA>uA XT3>w>4M+A^ ^(P j(5 >X4> J>PT(A(4w z&P 3>"X44>P^X>U(4wM+`MX[uA ,<>">XM @>M>PMA>4 ?4M[u>X4MY Mq ?4Tq *E)sq <>X 6X4V&4zA>4 +(M 4X[uAM>U`MA'4@Xw>P ?P`>XA,K .2s (4@ M14MAXw>4 6X4V&4zA>4 ,K ))s XMA jX>`u+`>P>X V+(T +4^(AP>zz>4 ,Mq?4Tq xxx (4@ xxGsq

64w>P> ?(zz+MM(4w>4 "(P@>4 zP&u>P (4@ ">P@>4 ^O XTT>P 41[u XT Q[uPXzAA(T $>PAP>tA>4Z 3>w>4 @X> ?44+uT> $14 jX>`u+`>P>X `>X @>4 6X4V&4zA>4 +(M l+-J>PTq M1"X> +(MJ(J IO=28=4Y 9QAS .2G.Y E)* ,E)EsI G=U3P=47#:=P3M=4:=4Y 9QAB )\.\Y G2\I @+w>w>4@>^X@X>PA X=1=4Q"PPY 9QAB )\.\Y :)yI `>X +UU>4 6X4V&4zA>4 +(v>P M1U[u>4 +(M j(5 M1t"X> +(M 3>">P`>`>APX>` I413=Y n`5QAS .2:\C:.Y .EyI `>X +UU>4 6X4V&4zA>4 !=RU-Y9QAB .2EyY *)GI 'U22U:Y 9QAS .2G)Y .ExI XL F=URU@S=Y 5S .2G2Y **GI VPXAq +([uA24=@SCB"UP=4Y lcQ9p .2:\Y *E*:q

H>w>4 @>M M1wq 9(+UXMT(M @>P 6X4V(4zAM+PA>4 ,Mq ?4Tq y)\7y))s XMA jX>`u+`>tP>X `>X @>4 $>PM[uX>@>4>4 6X4V&4zA>4 4+[u (4A>PM[uX>@UX[u>4 lPXA>PX>4 ^( `>(PtA>XU>4q 6M V1TTA ^"+P &`>P>X4MAXTT>4@ +(z @+M QAP>`>4 4+[u >X4>T O1A+U>Pz1Uw,Mq ?4Tq *:*s +4Y `>X 3>"X44>X4V&4zA>4 +`>P +UM O1A+Uw>"X44Y `>X L`>PM[u(MMt>X4V&4zA>4 +UM O1A+U&`>PM[u(MM @>P 6X44+uT>4 &`>P @X> HlY `>X @>T J>PtT/w>4M">PA'4@>P(4w>4 (4@ J>P'(v>P(4wMw>"X44> +(v>P <>AP+[uA `U>X`>4 ,Mq?4Tq *2xsq 9+u>P `>@+Pz >M MA>AM ^(4'[uMA @>P lU'P(4w @>P 6X4V(4zAM+PAY `>$1P@X> jX>`u+`>P>XzP+w> w>-P&zA ">P@>4 V+44q

1 )*2

pFq 6X4V&4zA>>P^X>U(4wM+`MX[uA `>X 6X4V(4zAM+PA>4 ?4Tq x*x7xx\ g N

x*y7x*2

xx\

Page 240: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 )x\ ^Hc=:

Nn 1U;?L;\P""i*U">M;YhA'hU&WP '"U '"PiU"'>U&W"; 1U;?L;\P";

Ao 1U;?L;\P""i*U">M;YhA'hU&WP '"U 1U;?L;\P"; AMh cA;#V M;# 07ihP/UiPVh&WA\P pg 3Oo

I&WiU\PPM= 'Uh 80+ Kn N[nRn39!Z ] .iI ZQ!N p8IP8>n ff 39!Z$ S[3o% C4U=2H=RY ?`wP>4t^(4w @>P j+4@"XPAM[u+zA $14 @>P jX>`u+`>P>XY 9QAB .2x)Y yxGI X=UPR=UPY ?(MwU>X[u $14J>PU(MA>4 +(M j+4@"XPAM[u+zA TXA 6X4V&4zA>4 +(M 3>">P`>`>APX>`Y 9QAB .2y2Y ):)I'OR2Q"PPY B(T L`>Pw+4w >X4>M U+4@t (4@ z1PMA"XPAM[u+zAUX[u>4 jX>`u+`>P>X`>APX>`M X4>X4>4 6P">P`M`>APX>` (4@ (Tw>V>uPAY p4zq j .2EEY )*xI '=P>2Y j+4@t (4@ z1PMA"XPAtM[u+zAUX[u> <>A'AXw(4w +UM jX>`u+`>P>X`>APX>`Y p4zq j .2EyY *).I )4"1PY j+4@t (4@ z1PMAt"XPAM[u+zAUX[u> <>A'AXw(4w +UM jX>`u+`>P>X`>APX>`Y p4zq pq .2E2Y x2I #4>.=:Y NPA>XUM+4T>PtV(4w ^( <50 $q .:q.)q.2E2 7 pJ S yGCE:Y <QA<Uq pp .2G\Y *GG `>APq j+4@"qY 5S .2G\Yy\yI G=UP:Z42P=4Y 9X> n+w@ +UM jX>`u+`>P>XkY p4zq .2GGY G*I FZ4SR=CXURR=4Y QA>(>PUX[u><>u+4@U(4w $14 S>XA`>APX>`>4Y p4zq .2:\Y **GIF"28U"SY B(P S>[uM-P>[u(4w @>P <>MA>(>tP(4w @>P j+4@t (4@ 51PMA"XPA>Y p4zq .2:\Y G*I D32=4Q=U=4Y S>XA-z>P@> (4@ QA>(>PP>[uAYp4zq .2:.Y G:I !=R3Q"PPY L`>Pw+4w $1T >X4V1TT>4MA>(>PUX[u P>U>$+4A>4 <>APX>` @>Pj+4@t (4@ 51PMA"XPAM[u+zA ^(P jX>`u+`>P>X V>X4> <>APX>`M+(zw+`>Y p4zq .2:)Y y.Gq

I&WiU\PPM= A' 80+ Kn N[nRn39!Z ] .iI ZQ!N p8IP8>n ff 39!Z$ S[3o% I"PHR=4Y f>(>P>S>[uAM-P>[u(4w ^(P <>MA>(>P(4w @>P j+4@t (4@ 51PMA"XPAM[u+zAY p4zq .2:EY .\\Y .)EIA@8UP>R=4Y <>wPXzz @>M H+U@>MY QA<-q .2:EY ))xI )1OWY H+U@ +UM jX>`u+`>P>XkY p4zq .2:GY*:EI I"PHR=4Y f>(>P> S>[uAM-P>[u(4w ^(P <>MA>(>P(4w @>P j+4@t (4@ 51PMA"XPAM[u+zAY5S .2:GY GGI A@8NPW=4:Y jX>`u+`>P>X `>X @>P bz>P@>^([uAY 05S )\\\Y x:xI XO432=4Y B(Pf1A">4@XwV>XA >X4>P MX44$1UU>4 51PA>4A"X[VU(4w @>M MA>(>PUX[u>4 jX>`u+`>P>X`>wPXzzM X4j+4@t (4@ 51PMA"XPAM[u+zA +4w>MX[uAM ^(4>uT>4@ M[u"X>PXw>P "XPAM[u+zAUX[u>P J>Pu'UA4XMtM> `>X $X>U>4 <>APX>`>4 @>P j+4@"XPAM[u+zAY @>P 51PMA"XPAM[u+zA (4@ @>M H>X4`+(MY X4Z'"33=4Q=J=4 ,0PMwqsY jX`>P ?TX[1P(T z&P S(@1Uz 31[V> ^(T Eyq 3>`(PAMA+wY )\\)Y :2II4NQS=4Y J>PU(MA> +(M H>X4`+(`>APX>` +UM jX>`u+`>P>XY 6QA< )\\*Y *GyI I"PHR=4Y J14QA>[V>4-z>P@>4 (4@ XuP>4 S>XA>P4 7 6X4Xw> 3>@+4V>4 ^(P jX>`u+`>P>XY 9QAB )\\yY GEEIC=HH=4Y Q(`W>VAX$> h>PVT+U> z&P @+M 6P^X>U>4 $14 6X4V&4zA>4Y 9QAS )\\GY <>Xu>zA>P ^(0>zA *2Y .EI BU2H4O.Y bz>P@>u+UA(4w (4@ bz>P@>^([uA 7 5P+w>4 @>P jX>`u+`>P>XY 6QA<)\\2Y )\yq

b5Y>U&W?"UP #"i cU"'WA'"i"U% 9X> T>XMA>4 64AM[u>X@(4w>4 ^(P jX>`u+`>P>X>PwX4w>4 ^(P j+4@t (4@ 51PMA"XPAM[u+zAY >X4>PM>XAMY ">XU X4 @X>M>T <>P>X[u w>PX4tw>P> 6PAP+wMVP+zA `>^1w>4 +(z @+M >X4w>M>A^A> l+-XA+U +UM ^< `>X 3>">P`>`>APX>t`>4 @X> S>w>U XMAY M1 @+MM >M `>X p4$>MAXAX14>4 M[u4>UU ^( @+(>Pu+zA>4 J>PU(MA>4V1TTAY (4@ +4@>P>PM>XAMY ">XU @X> p4V+(z4+uT> @X>M>P J>PU(MA> +([u 1zA @(P[u->PM/4UX[u> 3P&4@> $>P+4U+MMA XMAY "X> ^< H1u4>4 +(z @>T j+4@>Y 5>PX>4u+(MYS>XA>4Y >A[q! _=m%R>%mdm= %m<>RK# S50 $q )xqxq.2)2Y QA(H .2)2Y E)EI $q *q.\q.2*xY l+PA>X6QA3 .2*xY K .* ?`Mq . BXzzq . S4q .I $q 2q.\q.2*yY SQA<Uq .2*EY )\\ ,$1UUMAq "X>t@>Pw>w>`>4 X4 l+PA>X 6QA3 .2*xY K .* ?`Mq .Y BXzzq . S4q 2sI $q ).q..q.2*yYSQA<Uq .2*EY )\*I $q )Eq)q.2*EY SQA<Uq .2*EY E\.I $q )Eqyq.2*GY QA(H .2*GY x.2I$q )xqEq.2x)Y SQA<Uq .2x)Y :2\I <50 $q )GqEq.2E: 7 pJ E2CE*Y <QA<Uq pp .2E:Y:.yI $q ).q.\q.2:\ 7 Jppp S :.CG2Y <QA<Uq pp .2:.Y xy)I $q )2q.\q.2:. 7 pJ S.*:CG:Y <QA<Uq pp .2:)Y *:.Y `>APq 3>"X44P>+UXMX>P(4w `>X L`>Pw+4w ^(P jX>`tu+`>P>XI $q ))qGq.2:) 7 pJ S GxCG2Y <QA<Uq pp .2:*Y )Y `>APq j+4@"XPAM[u+zA +UM0+(-A`>P(z TXA hXUUX14>4^(M[u&MM>4 @>P 6UA>P4I $q ).q*q.2:y 7 pJ S )yC:)Y<QA<Uq pp .2:yY *22Z w>-+[uA>A>M 3>MA&A TXA u1u>4 J>PU(MA>4Y @X> "'uP>4@ @>Pb+[uA^>XA 4X[uA +(Mw>wUX[u>4 "(P@>4I $q *q*q.2:: 7 pJ S 2\C:yY <50CfJ .2:2Y2.I 53 f&P4`q $q ):q.q.2:G 7 ppp 2\C:yY 5S .2:GY )x*Y TXA ?4Tq A"1=4I <50$q )Gq.q)\\\ 7 pJ S **C22Y <QA<Uq pp )\\\Y ))GY `>APq VU>X4> bz>P@>^([uA +UM01``}I $q )xq:q)\\\ 7 pJ S xEC22Y <QA<Uq pp )\\\Y EGxY `>APq 3>4>P+AX14>4t

g N ?4Tq xx. 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

xx.

Page 241: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

`>APX>`I $q Eq*q)\\* 7 pJ S )EC\.Y <QA<Uq pp )\\*Y G\)Y `>APq 3>"X44>PTXAAU(4w4+[u 9(P[uM[u4XAAMM'A^>4I $q .\q.q)\.) 7 pJ < .*GC.\Y <50CfJ )\.)Y G*)q! _=m%R>%mdm= 3WWm6Tm:>ccm6 k?HdG$;-md+m=cH6Tj# <50 $q .:q.)q.2E2 7 pJ S yGCE:Y<QA<Uq pp .2G\Y *GGI $q ):q*q.2:x 7 pJ S xyC:.Y <50CfJ .2:EY ).*Y ^( bz>P@>t^([uAI $q ):q..q.2:y 7 pJ S .G:C:*Y <QA<Uq pp .2:EY )2* ^( O>XU`>APX>` bz>P@>t^([uAI <50 $q ..q.\q)\\G 7 pJ S .yC\yY <QA<Uq pp )\\:Y yExY z&P U+4@"XPAM[u+zAtUX[u>4 b+[uA`>APX>`q! _=m%R>%mdm= -md6m=6K# S50 $q )xq:q.2*:Y SQA<Uq .2*:Y 2*2I <50 $q .:q*q.2GE 7pJ S y)CG)Y <QA<Uq pp .2GEY x:)I $q .*qxq.2:2 7 pJ S *\C:GY <QA<Uq pp .2:2Y G.:I$q .*q.)q.22\ 7 pJ S .C:2Y <QA<Uq pp .22.Y xy) `>APq 51PMA`>APX>` TXA ">PA$1UU>T<+(T`>MA+4@I @+^( +([u C=HH=4Y 9QAS )\\GY <>Xu>zA>P ^( 0>zA *2Y .E _.:]I $q.Gqyq.22x 7 pJ < GEC2*Y <50CfJ .22xY :yy `>APq 51PMA`>APX>`q8"MiP"U>M;YhYiM;#h(P*"% <>X @>P 6X41P@4(4w +UM jX>`u+`>P>X M1UUA> +([u `>tP&[VMX[uAXwA ">P@>4Y @+MM >M `'(>PUX[u>P h>4A+UXA'A >4AM-PX[uAY >P>P`A> U+4@t (4@z1PMA"XPAM[u+zAUX[u> <>APX>`> 4X[uA +(z^(w>`>4Y M14@>P4 (4A>P 6X4M+A^ @>P w>tM+TA>4 ?P`>XAMVP+zA @>P 5+TXUX>4+4w>u/PXw>4 (4@ (N +([u (4A>P B(M>A^(4w$14 +(v>PU+4@"XPAM[u+zAUX[u>T 6X4V1TT>4 ^( >Pu+UA>4q p4 M1U[u>4 5'UU>4 z>utU>4 (6 @X> ->PM/4UX[u>4 3P&4@> z&P >X4> p4V+(z4+uT> $14 J>PU(MA>4Y M1 @+MM$14 >X4>P 3>"X44>P^X>U(4wM+`MX[uA +([u `>X M>uP U+4w>4 J>PU(MA->PX1@>4 +(Mtw>w+4w>4 ">P@>4 V+44 ,+4@>PM <50 $q *q*q.2:: 7 pJ S 2\C:yY <50CfJ .2:2Y2\Y ^( >P>P`A>T <>APX>` $14 .*\ u+Y @>P $1T J>P"+UA>P w>z&uPA "(P@>I @>P <50M[uU1MM +UU>X4 +(M @>P z>uU>4@>4 3>"X44>P^X>U(4wMT/wUX[uV>XA +(z >X4> z>uU>4@>3>"X44>P^X>U(4wM+`MX[uAI Mq +([u ?4Tq x)* ^(P 1`Wq N4T/wUX[uV>XA @>P 3>t"X44>P^X>U(4wsq ?([u @>P <50 w>uA `>X U(zq <>APX>`>4 $14 >X4>P w>4>P+AX14>4t&`>PwP>Xz>4@>4 <>MAXTT(4w @>M bP1w41M>^>XAP+(TM z&P @>4 O1A+Uw>"X44 +(MY`>(PA>XUA @X> 3>"X44>P^X>U(4wM+`MX[uA +UM M1U[u> +`>P 4X[uA +`"q $14 @>4 +UUtw>T>X4>4 S>w>U4 ,<50 $q )xq:q)\\\ 7 pJ S xEC22Y <QA<Uq pp )\\\Y EGxsqcU"'WA'"i"U '"U ."/U;;"i=UPP>M;Y ;A&W 4Mi&Wh&W;UPPhh(P*";% NPM-P&4wtUX[u u+AA> @>P <50 >4AM[uX>@>4Y @+MM `>X >X4>T j+4@"XPA TXA 3>"X44>PTXAAU(4w4+[u 9(P[uM[u4XAAMM'A^>4 w>Tq K .*+ 4X[uA z>MAMA>UU`+P M>XY 1` A+AM'[uUX[u J>PU(MtA> >P"XPAM[u+zA>A "(P@>4Y M1 @+MM >M V>X4> ?4u+UAM-(4VA> z&P @X> ?44+uT> $14jX>`u+`>P>X w>`>4 V/44> ,<50 $q )xqGq.2:E 7 pJ S .*GC:xY <QA<Uq pp .2:EY :\:I$q .q.)q.2:: 7 pJ S G)C:GY <QA<Uq pp .2:2Y )*xI $q )xqyq)\\G 7 pJ < x.C\EY<50CfJ )\\GY )\x2sq ?([u @(P[u @X> A+AM'[uUX[u> ?4z>PAXw(4w $14 <XU+4^>44+[u K x 1@>P @X> J1PU+w> >X4>M Q+[u$>PMA'4@Xw>4w(A+[uA>4M ^(P 5P+w> @>P jX>`tu+`>P>X V/44> @>P QA-zUq 4X[uA i@X> ?4>PV>44(4w +UM jX>`u+`>P>X`>APX>` >Pu+UtA>4g ,M1 <50 $q )xqGq.2:E 7 pJ S .*GC:xY <QA<Uq pp .2:EY :\:sq p4 >X4>P +`">Xt[u>4@>4 64AM[uq u+A @>P <50 +UU>P@X4wM +([u `>X >X4>P 3>"X44>PTXAAU(4w 4+[u9(P[uM[u4XAAMM'A^>4 jX>`u+`>P>X z&P wP@Mq T/wUX[u w>u+UA>4q ?4@+(>P4@> J>PtU(MA> V/44A>4 +([u `>X @>P 3>"X44>PTXAAU(4w 4+[u 9(P[uM[u4XAAMM'A^>4 ^(P ?4t4+uT> >X4>P jX>`u+`>P>X z&uP>4 ,<50 $q Eq*q)\\* 7 pJ S )EC\.Y <QA<Uq pp )\\*YG\)sq 9X> U>A^Aw>4+44A> 64AM[uq "XP@ T+4 X4@>M +UM Q14@>Pz+UU >X4MA(z>4 T&MM>4Y@>P XT S+uT>4 >X4>P +UA>4 5+MM(4w $14 K .*+ +(zAP>A>4 V144A>q J1P @>T 0X4tA>PwP(4@ @>P w>UA>4@>4 S>[uAMU+w> XMA @+P+4 z>MA^(u+UA>4Y @+MM jX>`u+`>P>X `>XK .*+ 4X[uA T/wUX[u XMA ,>`>4M1 I1RO3" X4 A@8QU>2 FFFpq K .* S4q E*sqcU"'WA'"i"U '"U 07ihP/UiPh&WA\P% 6X4 H+U@ V+44 M1"1uU +(z >X4>T bPX$+AtwP(4@MA&[V MA>u>4 +UM +([u >X4>4 z1PMA"XPAM[u+zAUX[u>4 <>APX>` @+PMA>UU>4q 9X>?`wP>4^(4w XMA z&P @X> <>MA>(>P(4w @>M J>P'(v>P(4wMw>"X44M >4AM[u>X@>4@(4@ +([u z&P @X> <>P>[u4(4w @>M O1A+U>Pz1UwMq

1 )x.

pFq 6X4V&4zA>>P^X>U(4wM+`MX[uA `>X 6X4V(4zAM+PA>4 ?4Tq xx. g N

Page 242: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 )x) ^Hc=:

! A3d>HccmK(H6Tm6 !md _=m%R>%mdm=#! 2=m WdGRmdm Fcldi "+P `>X @>P ?44+uT> $14 jX>`u+`>P>X ^(P&[Vu+UA>4@q HXP@

>X4 H+U@wP(4@MA&[V 4+[u `>APX>`M"XPAM[u+zAUX[u>4 S>w>U4 `>"XPAM[u+zA>A 1@>P">4XwMA>4M X4 @>P 4/AXw>4 H>XM> z1PMA"XPAM[u+zAUX[u w>-zU>wAY M1 XMA AP1A^ U+4wtW'uPXw>P J>PU(MA> V>X4> jX>`u+`>P>X +4^(4>uT>4Y @+ >X4 H+U@ P>w>UT'vXw >PMA4+[u U+4w>P B>XA 6PAP'w> `PX4wAq

S50 $q .xq.\q.2*EY SQA<Uq .2*EY ..:.I <50 $q .Eqyq.2E* 7 pJ )yCE\Y QASl 6QA3K .* S4q .*2 | 05S .2ExY .2xZ +([u ">44 @X> ?P`>XA @>M QA-zUq wU>X[u^>XAXw @>P 6Ptu1U(4w (4@ 5P>X^>XAw>MA+UA(4w @X>4AI $q .:q*q.2GE 7 pJ S y)CG)Y <QA<Uq pp .2GEY x:)wwq 653 .2G)Y y*)I 53 h&4[u>4 $q )xq*q.2EE 7 pp ,Jps ))yCEyY 653 .2EEY x\2YPVPqI 53 9&MMq $q )yq*q.2GE 7 pp 2.CG* 6Y 653 .2GEY y2G fPq E\EY PVPqY `>APq VU>X4>bPX$+A"+U@(4wY @X> @>P QA-zUq @(P[u >X4>4 MA++AUX[u>4 5/PMA>P `>"XPAM[u+zA>4 UX>vq

! 2=m 6mHmdm Fcldi MA>UUA 4X[uA T>uP +(z @>4 J>PU(MA^>XAP+(T +`Y M14@>P4 @+P+(zY1` >M MX[u (T >X4> TXA 3>"X44>P^X>U(4wM+`MX[uA 4+[uu+UAXw +(Mw>&`A> M>U`tMA'4@Xw> O'AXwV>XA u+4@>UAY @X> +(z @>P -U+4T'vXw>4 f(A^(4w @>P 4+A&PUX[u>4lP'zA> @>M H+U@`1@>4M ^(P 3>"X44(4w $14 f(A^u/U^>P4 (4@ XuP>P J>P">PtA(4w XT H>w> @>P 01U^>P4A> `>P(uAq

<50 $q .*qxq.2:2 7 pJ S *\C:GY <QA<Uq pp .2:2Y G.: (4A>P <>P(z(4w +(z <50 $q)EqEq.2:y 7 pJ S .x2C:*Y <QA<Uq pp .2:yY yx2I $q .yq.\.2:G 7 pJ S 2.C:yY <QA<Uq pp.2::Y )yGq."Y"; 07ihP'"PiU"'% <50 $q )EqEq.2:y 7 pJ S .x2C:*Y <QA<Uq pp .2:yY yx2 ,6X4tV&4zA> +(M J(Jsq0Li cU"'WA'"i"U% <50 $q .xqGq.2:: 7 pJ S ::C:EY QASl 6QA3 .2Gy K .* ?UUwqSq .\ | <50CfJ .2:2Y GG. `>APq H+U@`>MXA^>P TXA GY* u+ 3P(4@zU'[u>Y @>P $1P +UtU>T u1u> ?(z">4@(4w>4 z&P H>w> (4@ <P&[V>4 u+AA>Y @X> wU>X[u^>XAXw @X> B(z+uPA^( M>X4>P B">XA"1u4(4w `XU@>A>4I $q )\q.q)\\y 7 pJ S EC\*Y <50CfJ )\\yY .y..Y`>APq 2\ 0>VA+P 51PMA`>APX>`Y @>P 1`W>VAX$ 4X[uA ^(P 3>"X44>P^X>U(4w w>>Xw4>A "+Pq."Y"; cU"'WA'"i"U% <50 $q .*qxq.2:2 7 pJ S *\C:G ,<QA<Uq pp .2:2Y G.: `>X 51PMAt`>APX>` TXA *Y) u+ (4@ n+uP>Mw>"X44 (4A>P .\\\ 9hq B(P <>APX>`M+(zw+`> >X4>M +4$>PM[uX>@>4> b>PM14>4 z&P H1[u>4>4@^">[V> $>PTX>A>A>M 3P(4@MA&[V TXA <+(Tt`>MA+4@ $wUq <50 $q .yq.\q.2:G 7 pJ S 2.C:yY <QA<Uq pp .2::Y )yGsq l>X4> jX>`tu+`>P>XY ">44 @X> 3>"X44>P^X>U(4wM+`MX[uA z&P >X4> 51PMAzU'[u> ">wz'UUAY 1u4> @+MM@X>M 4+[u +(v>4 u>P$1PAPXAAY <50 $q .:qyq)\\\ 7 pJ S ):C2:Y <50CfJ )\\\Y .xyyq

6X4^>Uu>XA>4 ^( @>4 hX4@>MA$1P+(MM>A^(4w>4 z&P @+M J1PUX>w>4 >X4>M 51PMAt`>APX>`M Mq ?4Tq *2yq! 5mdm$R6H6T !mc W3dcK+=dKc$R>WK:=$Rm6 D3K>:Tm+=66c# 9>P z1PMA"XPAM[u+zAUX[u> O1A+Uw>t"X44 M>A^A MX[u ^(M+TT>4 +(M >X4>T J>P'(v>P(4wMw>"X44 @>M 3P(4@ (4@ <1t@>4M M1"X> @>T J>P'(v>P(4wMw>"X44 +(M @>T 01U^q 9>P J>P'(v>P(4wMw>"X44@>M 01U^>M `>MAXTTA MX[u 4+[u @>P 9Xzz>P>4^ +(M ?(zz1PMA(4wMV1MA>4Y @>4 <>t"XPAM[u+zA(4wMV1MA>4 (4@ @>T J>P'(v>P(4wM>PU/M z&P @+M 01U^q 0X>P`>X "XUU<50 $q .xqGq.2:: 7 pJ S ::C:EY <50CfJ .2:2Y GG. >X4>4 X4zU+AX14M`>@X4wA>4H>PA^("+[uM @>M 01U^>M 4X[uA >X4`>^X>u>4Y ">44 @>P >PP>[u4>A> O1A+Uw>"X44u+(-AM'[uUX[u +(z @X>M>T X4zU+AX14M`>@X4wA>4 H>PA^("+[uM `>P(uAq ?UM <>wPq"XP@ +4w>z&uPAY @+MM @+44Y ">44 @X> <>A'AXw(4w ^"+P 41TX4>UU >X4>4 O1A+Uw>t"X44 >Pw>`>Y @X>M X4 @>P Q+[u> 4(P @X> 6Pu+UA(4w >X4>P `>P>XAM $1Pu+4@>4>4 Q(`tMA+4^ (4@ @+TXA V>X4> NPM+[u> z&P @X> ?(z4+uT> >X4>P <>A'AXw(4w M>XY @>44 >X4QA-zUq "&P@> @+M wU>X[u> BX>U @(P[u @+M 0+UA>4 $14 Q+[u$>PT/w>4 >PP>X[u>4V/44>4Y @+M @>P X4zU+AX14'P>4 64A">PA(4w 4X[uA +(Mw>M>A^A XMAq N6 XMA @X>M> ?Ptw(T>4A+AX14 4X[uA $>PMA'4@UX[uZ 01U^ XMA >X4 Q+[u">PAY @>P M1"1uU X4 @>P Q(`tMA+4^ +UM +([u X4zU+AX14M`>@X4wA +4 H>PA w>"X44Aq H>44 @X>M>P H>PA^("+[uM7 (4@ ^"+P +([u @>P X4zU+AX14M`>@X4wA> 7 ^( >X4>T MA>(>P-zUX[uAXw>4 3>"X44z&uP>4 V+44Y M1 XMA @X>M>P X4 @>4 O1A+Uw>"X44 >X4^(`>^X>u>4 ,Mq +([u ?4Tq *2*sq6X4> +4@>P> 5P+w> XMA @X> J1P+(MM[u'A^(4w @>P 0/u> @>M p4zU+AX14Mw>"X44MI @>P

g N ?4Tq xx. 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

Page 243: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

<50 "1UUA> MX[u T/wUX[u>P">XM> 4X[uA +(z N4MX[u>Pu>XA>4 `>X @>4 U+4w>4 <>(PtA>XU(4wM^>XAP'(T>4 X4 @>P 51PMA"XPAM[u+zA >X4U+MM>4q9>P QA-zUq T(MM 4X[uA `>+`MX[uAXw>4Y "'uP>4@ @>P w>M+TA>4 NTAPX>`M^>XA ,| B>XA$14 @>P ?(zz1PMA(4w `XM ^(P 6X4M[uU+wP>Xz> @>M 01U^>Ms 6Xw>4A&T>P @>M H+U@>M^( `U>X`>4Y ">XU `>X >X4>P J>P'(v>P(4w @X> MAXUU>4 S>M>P$>4 XT 01U^ +(zw>U/MA">P@>4 ,<50 $q .:q*q.2GE 7 pJ S y)CG)Y <QA<Uq pp .2GEY x:)I $q .xqGq.2:: 7 pJS ::C:EY <50CfJ .2:2Y GG.I $q .*qxq.2:2 7 pJ S *\C:GY <QA<Uq pp .2:2Y G.:sqB(P <>(PA>XU(4wM>X4u>XA `>X j(5 Mq ?4Tq *2\I ^(T <>(PA>XU(4wM^>XAP+(T Mq?4Tq *::I ^(P bP1w41M> >X4>M U(zq O1A+Uw>"X44M Mq ?4Tq x\GI ^(P "XPAM[u+zAUXt[u>4 <>APX>`Mz&uP(4w Mq ?4Tq x.)q

'o 1U;?L;\P""i*U">M;YhA'hU&WP '"U 1U;?L;\P"; AMh ."/"i'"'"PiU"' pg 3[o

I&WiU\PPM= K7i 80+ Kn N[nRn39!Z ] .iI ZQ!N p8IP8>n ff 39!Z$ S[3o% A@8QU>27GU=WU:Y9X> 3>"X44>P^X>U(4wM+`MX[uAY >X4 (4+`@X4w`+P>M 3>">P`>T>PVT+UY 9< .2:)Y .G*:q

I&WiU\PPM= A' 80+ Kn N[nRn39!Z ] .iI ZQ!N p8IP8>n ff 39!Z$ S[3o% Y4O8Y 3>"X44>Pt^X>U(4wM+`MX[uA (4@ hXA(4A>P4>uT>PM[u+zAY 9< .2:xY )x)xI A@81RH=7D32=4RO8Y 3>T>X4tM[u+zAUX[u> 6X4V(4zAM>P^X>U(4w 1@>P jX>`u+`>P>XY 5S .2:yY .2GI YOP=RR"Y f1PT+U>P 3>t">P`>`>APX>` +UM jX>`u+`>P>X`>APX>`k ?(M"XPV(4w>4 +(z l+-XA+Uw>M>UUM[u+zA>4Y 5S .2:EYE).I Y0P28=4Y f1PT+U>P 3>">P`>`>APX>` +UM jX>`u+`>P>XkY 5S .2:EY *G:I CU=23@8Y J14@>4 H>P`(4wMV1MA>4 ^( @>P 3>"X44>P^X>U(4wM+`MX[uA >X4>M hXA(4A>P4>uT>PMY 9QAB .2:EYy22I CU=23@8Y J14 @>4 H>P`(4wMV1MA>4 ^( @>P 3>"X44>P^X>U(4wM+`MX[uA >X4>M hXA(4A>Pt4>uT>PMY X4 A@8R12U13 ,0PMwqsY 3>M>UUM[u+zA>4 (4@ 3>M>UUM[u+zA>P XT QA>(>PP>[uAY <144.2:EI K"SOWCXN4Q"PPY B(P 6X4V&4zA>>P^X>U(4wM+`MX[uA `>X w>T>X4M+T>P "XPAM[u+zAUX[u>P<>A'AXw(4wY 5S .22\Y **I +>"Q=S" 3>"X44>P^X>U(4wM+`MX[uA `>X 4>`>4`>P(zUX[u `>APX>`>t4>T <([u$>PU+wY 653 )\\yY .2*I C4O;; H1 V4PU@8Y 6X4V&4zA>>P^X>U(4wM+`MX[uA `>X >X4>T<11Au+4@>U TXA U+4wW'uPXw>4 u1u>4 J>PU(MA>4Y 5S )\\yY *.2I )U4SY jX>`u+`>P>X XT 6PtAP+wMMA>(>PP>[uAY << )\\2Y :E\

4U" b5Y>U&W?"UP #"i cU"'WA'"i"U% jX>`u+`>P>X XT w>">P`UX[u>4 <>P>X[u XMAT/wUX[uY +`>P M>UA>4Y @+ `>X 3>">P`>`>APX>`>4 @>P <>">XM @>M >PMA>4 ?4M[u>X4Mz&P 3>"X44>P^X>U(4wM+`MX[uA M-PX[uAq QX> V1TTA $1PY ">44 @>P QA-zUq $>PM([uAYM>X4 01``} ^(T 3>">P`>`>APX>` ^( T+[u>4 ,^< `>X S>44-z>P@>u+UA(4w (4@Q+TT>UA'AXwV>XA>4sq! _=m%R>%mdm= %m<>RK XT >4AM[uX>@>4>4 5+UU @(P[u S50 $q )\q..q.2)2 ,QA(H .2*\Y)x\s `>APq OP+`P>44M-1PAI $q Eq..q.2*E ,SQA<Uq .2*GY *2.s `>APq 3>MA&A (4@S>44MA+UU >X4>P d03I $q )xq..q.2x) ,l+PA>X 6QA3 .2*:C*2Y K x ?`Mq .Y S4q G.s`>APq ?4U>w(4w >X4>P w+PA>4`+(A>[u4XM[u>4 (4@ w+PA>4`+(w>M[uX[uAUX[u>4 QUwq@(P[u >X4>4 0+4@>UM$>PAP>A>PI $q )\q.q.2xx ,SQA<Uq .2xxY *EEs `>APq S>44MA+UUI<50 $q :qyq.2y* 7 ppp EGCy) N ,<QA<Uq pp .2y*Y )*Gs `>APq Q+TT>U4 $14 <PX>ztT+PV>4 ,M1z>P4 4X[uA @(P[u ?4t (4@ J>PV+(z M1"X> O+(M[u >X4 3>">P`>`>APX>`>4AMA>uAsI 53 h&4[u>4 $q .)q:q.2yy ,69QAB .2yyY y*.s `>APq 5P>T@>4->4MX14I53 SuU@qtbzq $q *.q*q.2GG ,ppp .*yCGxY 653 .2GGY *y:Y PVPqs `>APq <11A$>PTX>tA(4wI 53 <>PUX4 $q .xqEq.2GG ,653 .2G:Y G)Y PVPqs `>APq J>PAPX>` $14 h1A1PW+[utA>4I 53 <>PUX4 $q Gq2q.2:x ,ppp x2C:xY 653 .2:yY )*:Y PVPqs `>APq (4A}-XM[u>P O+t~X`>APX>`I <50 $q .2q..q.2:y 7 Jppp S xC:* ,<QA<Uq .2:EY ):2s `>APq 3>AP'4V>twP1vu+4@>U TXA )2 J>PU(MAW+uP>4I 0>MMq 53 $q .\q.)q.2:y ,: l xx\C:xY 653.2:EY )*.Y PVPqs `>APq Q>[14@t0+4@tQu1- z&P lX4@>PM-X>U^>(w (4@ lX4@>Pt`&[u>PI f@Mq 53 $q yqEq.2:E ,pp y.GC:xY 653 .2:GY *\.Y PVPqs `>APq ;u+PA>PzU(wt`>APX>`I 0>MMq 53 $q 2q.)q.2:E ,Jppp )):C:\Y 653 .2:GY *\*Y PVPqs `>APq 01``}Y@+M X4 3>">P`>`>APX>` (Tw>"+4@>UA ">P@>4 M1UUA>I 53 Q++PUq $q Eq*q.2:G ,p l.:yC:yY 653 .2:GY *y)Y PVPqs `>APq 6X4t5>U@tO>44XMu+UU>I 53 <P>T>4 $q )Eq..q

1 )x*

pFq 6X4V&4zA>>P^X>U(4wM+`MX[uA `>X 6X4V(4zAM+PA>4 ?4Tq xx.7xx) g N

xx)

Page 244: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 )xx ^Hc=:

.2:G ,pp )).t)))C:y lY 653 .2::Y .**Y S>$q >X4w>Uqs `>APq ;u+PA>PzU(w`>APX>`I<50 $q ):q:q.2:G 7 ppp S )G*C:* ,<QA<Uq pp .2::Y .\s `>APq h1A1PW+[uAI <50 $q)q2q.2:G 7 p S *.yC:* ,QASl 6QA3 .2GyY K ) ?`Mq )Y S4q )\ | <50CfJ .2::Y*\\s `>APq h1A1PM>wU>PI <50 $q ):q.q.2:: 7 pJ S .x:C:y ,<50CfJ .2::Y E)Gs`>APq 5XUTw>M>UUM[u+zAI <50 $q ).q..q)\\\ 7 pF S )C2EY <QA<Uq pp )\\.Y G:2Y `>APqJ>PU(MA^(">XM(4wMw>M>UUM[u+zAI <50 $q *.qGq)\\) 7 F S x:C22Y <QA<Uq pp )\\*Y):)Y `>APq 5XA4>MMt;>4A>PI <50 $q )Gqyq)\\2 7 F S E)C\EY W(PXMY `>APq H>X4u+4t@>Uq! _=m%R>%mdm= -md6m=6K XT >4AM[uX>@>4>4 5+UU @(P[u <50 $q ):qEq.2yy 7 p )yCyy N,<QA<Uq pp .2yyY )*Gs `>APq S+@P>44`+u4I $q .q:q.2yG 7 pJ *22Cyy N ,<QA<Uq pp.2yGY *yys (4@ $q Gq:q.2G2 7 Jppp S 2yCGG ,<QA<Uq pp .2:\Y E**s `>APq Q[uU1MMt`>MX[uAXw(4w>4I $q .q.\q.2Ex 7 pJ .:*CE) N ,<QA<Uq pp .2ExY E)2 wwq 653 .2E)Y)2*s `>APq 6P^X>U(4w >X4>M 3>U@-P>XM>M @(P[u >X4>4 l(4MAu+4@">PV>P z&P M>X4>+(z >X4>P ?(MMA>UU(4w w>^>XwA>4 6P^>(w4XMM>I 53 QA(AAwq $q ):q)q.2y) ,QAH+q.2y)Y .*ys `>APq Q>U`MA$>PU+w >X4>M H>PVM &`>P T1@>P4> l(4MAI 53 h&4MA>P $q):q..q.2y: ,653 .2y2Y .):Y PVPqs `>APq Q>U`MA$>PU+w >X4>M <([uM X4 4X>@>P@>(AtM[u>P Q-P+[u>I 53 0+T`q $q )Gq..q.2G2 ,p .*xCGGY 653 .2:\Y .::Y 4PVPqs `>APqh1@>`1(AXm(> ,?4U+(z^>XAsI <50 $q .*q.)q.2:x 7 Jppp S y2C:) ,<QA<Uq pp .2:yYxyys `>APq 3'MA>u+(M TXA +[uA J>PU(MAW+uP>4I f@Mq 53 $q .Eqxq.2:E ,pF .xGC:)Y653 .2:GY .GGs `>APq Q-X>UzXUT l3q! ?HdG$;-md+m=cH6T X4 <50 $q )yqEq.22E 7 Jppp S ):C2xY <QA<Uq pp .22GY )\)Y`>APq 0(`M[uP+(`>P$>PTX>A(4wI $q ).qGq)\\x 7 F S **C\*Y <QA<Uq pp )\\xY .\E*Y`>APq <11AMu+4@>UI $q .Gq..q)\\x 7 F S E)C\.Y <QA<Uq pp )\\yY **EY `>APq h/`>Utu+4@>UI $q )*qyq)\\G 7 F S **C\xY <QA<Uq pp )\\GY :GxY `>APq <([u$>PU+wI $q .2q*q)\\2 7 pJ S x\C\EY <50CfJ )\\2Y ...yY `>APq ?(A1T+A>4+(zMA>UU>Pq4U" 8"MiP"U>M;YhYiM;#h(P*"% <>X >X4>T 3>">P`>`>APX>` M-PX[uA @>P <>">XM@>M >PMA>4 ?4M[u>X4M z&P 3>"X44>P^X>U(4wM+`MX[uA ,$wUq <50 $q .2q..q.2:y 7Jppp S xC:*Y <QA<Uq pp .2:EY ):2 `>APq 3P1vu+4@>UY +`>P jX>`u+`>P>X 4+[u )2J>PU(MAW+uP>4 `>W+uAsq 9+M NPAq "XP@ z&P 3>">P`>`>APX>`> $>P+UUw>T>X4>PAZ i3>t">P`>`>APX>`> ">P@>4 X4 +UU>P S>w>U 4X[uA +(M jX>`u+`>P>X w>z&uPAY M14@>P4 +(M3>"X44MAP>`>4g ,<50 $q )*q.q.2E2 7 pJ S *ECE:Y <QA<Uq pp .2E2Y *x\sI 'u4UX[uf@Mq 53 $q )Eq.\q.2G:Y 653 .2G2Y ))EZ ifX[uA M>UA>4 >P"XPAM[u+zA>4 +([u w>t">P`UX[u> N4A>P4>uT>4 &`>P $X>U> n+uP> J>PU(MA> (4@ ">P@>4 @(P[u /zz>4AUX[u>B(M[u&MM> 1@>P Q+4X>P(4wMT+v4+uT>4 w>MA&A^AY 1u4> @+v MX> @>Mu+U` +UM jX>`tu+`>P>X`>APX>`> +4^(M-P>[u>4 "'P>4qg9X> J>PT(A(4w V+44 >4AVP'zA>A ">P@>4 ^< @(P[u @X> 5>MAMA>UU(4wY @+MM >X4> 3>t"X44>P^X>U(4w 1`W>VAX$ (4T/wUX[u XMA ,<50 $q .2q..q.2:y 7 Jppp S xC:*Y<QA<Uq pp .2:EY ):2I $q )yqEq.22E 7 Jppp S ):C2xY <QA<Uq pp .22GY )\)I $q .xq.)q)\\x 7 Fp S EC\)Y <QA<Uq pp )\\yY *2)I $q )*qyq)\\G 7 F S **C\xY <QA<Uq pp)\\GY :GxI )U4SY << )\\2Y :E\ _:Ex]sq 6M `>@+Pz @+P&`>P uX4+(M 1`W>VAX$>P <>t">XM+4^>X[u>4 z&P >X4 O'AXw">P@>4 @>M QA-zUq +(M ->PM/4UX[u>4 3P&4@>4q 9+z&Pw>4&wA +`>P ^< @X> ?`MX[uAY QA>(>P4 ^( M-+P>4 ,Mq ">XA>P ?4Tq *E*sqB(P 3>"X44>P^X>U(4wM+`MX[uA `>X b>PM14>4w>M>UUM[u+zA>4 Mq ?4Tq *y2I ^(T J>Ptu'UA4XM ^(T 3>">P`>MA>(>PP>[uA Mq ?4Tq *EEI ^(T J>Pu'UA4XM ^(T NQAS>[uA Mq?4Tq *EGi

&o 1U;?L;\P""i*U">M;YhA'hU&WP '"U 1U;?L;\P"; AMh h">'hP(;#UY"i <i'"UPpg 3!o

I&WiU\PPM= 'Uh 80+ Kn N[nRn39!Z ] .iI ZQ!N p8IP8>n ff 39!Z$ S[3o% A2=:Q"U=4Y J>PU(MAt+(MwU>X[u `>X V&4MAU>PXM[u>P O'AXwV>XAY 5S .2yGY y)\I D3."R>Y B(P >PAP+wMA>(>PUX[u>4 <>(Pt

g N ?4Tq xx)7xx* 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

xx*

Page 245: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

A>XU(4w @>P O'AXwV>XA >X4>M l(4MAM+TTU>PMY 9QAB .2GEY .y:I X=1=4Y jX>`u+`>P>X (4@l(4MAzP>Xu>XAY 9QAB .2:*Y )2xq

I&WiU\PPM= A' 80+ Kn N[nRn39!Z ] .iI ZQ!N p8IP8>n ff 39!Z$ S[3o% IU4@88O;Y 9X> 3+tP+4AX> @>P l(4MAzP>Xu>XA XT QA>(>PMA++A @>M 3P(4@w>M>A^>MY fnH .2:yY )*\I F=PP"@8=4YjX>`u+`>P>X (4@ V&4MAU>PXM[u> O'AXwV>XAY fnHY .2:yY .E\:I !U3@8=4Y Q[uPXzAMA>UU>PXM[u> O'tAXwV>XA +UM jX>`u+`>P>XkY 5S .2:EY .xI +RW=4Y B(P 3>"X44>P^X>U(4wM+`MX[uA @>M S>[uAMt+4"+UAM XT J>PwU>X[u ^(T 3>AP'4V>wP1vu'4@U>P (4@ ^(P H>X4w(AM`>MXA^>PX4Y 5Q H>Uzh&UU>PY )\\.Y )E*I BU2H4O.Y jX>`u+`>P>X XT <>P>X[u @>P 6X4V&4zA> +(M M>U`MA'4@Xw>P O'AXwtV>XAY QAH )\\.Y EGI )U4SY jX>`u+`>P>X XT 6PAP+wMMA>(>PP>[uAY << )\\2Y :E\I BU2H4O.Y ?`twP>4^(4w @>P jX>`u+`>P>X $14 @>4 6X4V&4zA>4 +(M M>U`MA'4@Xw>P ?P`>XAY QA>(QA(@q )\\2YEEq

9X> h/wUX[uV>XA @>P jX>`u+`>P>X `>X M>U`MA'4@Xw>P ?P`>XA XMA wP@Mq ^( `>W+u>4,<50 $q ))qxq.22: 7 Fp S .\C2GY <QA<Uq pp .22:Y EE*sq ?(M @>P O+AM+[u>Y @+MMT+4[u> uX>P X4 <>AP+[uA V1TT>4@>4 O'AXwV>XA>4 "X> `>M14@>PM M[uPXzAMA>UU>PXtM[u>M (4@ V&4MAU>PXM[u>M Q[u+zz>4 >X4>PM>XAM `>M14@>PM u'(zXw +(M b+MMX14 `>APX>t`>4 ">P@>4Y +4@>P>PM>XAM $1T 3>M>A^w>`>P X4 K .: (4A>P @>4 MA-zUq 6X4V&4zA>4+(zw>^'uUA ">P@>4Y XMA (6 `>X M1U[u>4 O'AXwV>XA>4 ">@>P >X4> J>PT(A(4w w>w>4jX>`u+`>P>X 41[u >X4 3>`1A ^( `>M14@>PM ^(P&[Vu+UA>4@>P <>W+u(4w $14 jX>`tu+`>P>X ^( z1Uw>P4 ,+? "1uU 53 SuU@qtbzq $q .:q.)q.2yE 7 p yGCyyY << .2yGYx)EY PVPqI 53 <>PUX4 $q *\q:q.2EE 7 J .:)CE*Y 653 .2EGY .)GY PVPq T"fsq JX>UtT>uP wXUA +([u uX>PY @+MM @>P QA-zUq >X4>4 O1A+Uw>"X44 +4MAP>`>4 T(MM ,$wUq <50$q ):q..q)\\) 7 Fp < .)t.xC\\Y fnH )\\*Y )xG2sq ?UU>P@X4wM U'MMA @X> SM-Pq @>M<50 >X4> O>4@>4^ @+uX4w>u>4@ >PV>44>4Y @+MM 3>"X44>P^X>U(4wM+`MX[uA `>X@>4 VU+MMXM[u>4 zP>X>4 <>P(z>4 XQ@q l+A+U1wM $14 K .: ?`Mq . fPq . Q+A^ ) TXA w>tPX4w>P>T A+AM'[uUX[u>T 5>MAMA>UU(4wM+(z"+4@ `>W+uA ">P@>4 V+44 +UM `>X V&4MAtU>PXM[u>4Y M[uPXzAMA>UU>PXM[u>4 (4@ >PzX4@>PXM[u>4 O'AXwV>XA>4q

cU"'WA'"i"U '"@AWP XT >4AM[uX>@>4>4 5+UU @(P[u S50 $q .:q)q.2)y ,QUwq <@q .yY )2.s`>APq l(4MAT+U>PI $q .Gq.\q.2x\ ,SQA<Uq .2x.Y E.s `>APq J1PAP+wMT>XMA>PI $q ))qEq.2xx,SQA<Uq .2xxY E.*s `>APq QX-->4z1PM[u>PI 53 l+PUMPq $q )Eq..q.2yx ,69QAB .2yyY y\s`>APq <XU@u+(>P>X >X4>M QA(@X>4P+AMI 53 f&P4`q $q ):q.\q.2y: ,653 .2y2Y .2EY PVPqs`>APq n+w@M[uPXzAMA>UU>P>X >X4>M 3>M[u'zAMz&uP>PMI 53 <>PUX4 $q *\q:q.2EE ,J .:)CE*Y653 .2EGY .)GY PVPqs `>APq l(4MAT+U>Pq f+[u <50 $q )2q.q.2G\ 7 pJ S G:CEE,<QA<Uq pp .2G\Y *.2s V+44 @X> O'AXwV>XA >X4>M 6PzX4@>PM jX>`u+`>P>X `XU@>4q 9X> 4+[utu+UAXw $>PU(MA`PX4w>4@>Y +(M u(T+4XA'P>4 3P&4@>4 `>APX>`>4> bP+~XM >X4>M ?P^A>M `XU@>AjX>`u+`>P>X ,/MA>PPq J30 $q ):qxq.2:\Y ))yECGGY ^XAq QHl .2:. 0>zA .2Y )*sI 53 l/U4$q .)q..q.2:. ,J )G:C:\ 6Y 653 .2:)Y *xyY PVPqs `>APq lX4@>PAu>+A>PY z&P @+M V>X4>6X4APXAAMw>U@>P >Pu1`>4 "(P@>4 (4@ 4X[uA V1MA>4@>[V>4@>P ?(MU+w>4>PM+A^ +(M /zz>4AtUX[u>4 3>U@>P4 w>"'uPA "(P@>I <50 $q )*qyq.2:y 7 pJ S :xC:) ,<QA<Uq pp .2:yY y.ys`>APq Q[uPXzAMA>UU>PY @>P M>X4> <&[u>P $1P"X>w>4@ $>PM[u>4VA (4@ @X> 9P([VV1MA>4 w>tAP+w>4 u+AA>I 53 <+qtH&PAAq $q .\q.)q.22) 7 E l .))C2\Y 653 .22*Y y.xY PVPqY `>APql&4MAU>PXM[u> f>`>4A'AXwV>XA >X4>M j>uP>PMI <50 $q )\qxq)\\\ 7 Fp Q yC22Y <50CfJ)\\.Y .*Y `>APq 6PzX4@>PY @>P .: n+uP> U+4w V>X4> 6X44+uT>4 >P^X>UA>I $q *.qyq)\\. 7 pJS :.C22Y <QA<Uq pp )\\)Y )GEY `>APq QA>(>P`>P+A>PI $q .xq.)q)\\x 7 Fp S EC\)Y <QA<Uq pp)\\yY *2)Y `>APq S? TXA U+4wW'uPXw>4 J>PU(MA>4I $q *qEq)\\y 7 Fp Q GCx ,bl0sY <50CfJ )\\yY .yyEY `>APq 6PzX4@>PqcU"'WA'"i"U K"i;"U;P XT >4AM[uX>@>4>4 5+UU @(P[u S50 $q .xq*q.2)2 ,SQA<Uq .2)2Y*)2 (4@ y.2s `>APq S>^XA+A1P ,`>X <>P&[VMX[uAXw(4w @>P M[uU>[uA>4 "XPAM[u+zAUX[u>4 B>XtA>4sI $q .Eq.q.2*y ,SQA<Uq .2*yY GyGs (4@ <50 $q :qxq.2yx 7 pJ *x)Cy* N ,<QA<Uq pp.2yxY .::s `>APq j>uPA'AXwV>XA >X4>M U>XA>4@>4 ?4w>MA>UUA>4 ,Hl `>X @>P 0+(-AA'AXwV>XAsI<50 $q .Eq.q.2Gy 7 pJ S GyCGx ,<QA<Uq pp .2GyY yy:s `>APq 9X-U1TX4w>4X>(P> @>P 5+[utPX[uA(4w ?P[uXA>VA(PI $q ))q..q.2G2 7 pJ S ::CGE ,<QA<Uq pp .2:\Y .y)s `>APq S>XM>W1(Pt4+UXMAX4I 53 SuU@qtbzq $q .:q.)q.2yE ,<< .2yGY x)EY PVPqs `>APq <XU@u+(>P ,HX>@>P+4U+(zt^>XA 4+[u @>T lPX>wsI 53 0+T`q $q ).qEq.2EG ,ppp )2:t*\\CEyY 653 .2EGY E\EY PVPqs`>APq h(MXVz1PM[u(4w >X4>M l1T-14XMA>4 (4@ 9XPXw>4A>4 ,f>`>4A'AXwV>XA @>P 0+(-At

1 )xy

pFq 6X4V&4zA>>P^X>U(4wM+`MX[uA `>X 6X4V(4zAM+PA>4 ?4Tq xx* g N

Page 246: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 )xE ^Hc=:

A'AXwV>XAsI 53 <>PUX4 $q *qyq.2GE ,ppp )2*CGyY 653 .2GEY y2G fPq E\yY PVPqs `>APq Q[uPXzAtMA>UU>P>X >X4>M S>4A4>PMI 53 9&MMq Eq..q.2:x ,pp ):2CG2 6Y 653 .2:yY x22Y PVPqs `>APql&4MAU>P XT 0+(-A`>P(z TXA &`>P +[uAW'uPXw>P J>PU(MA->PX1@> +`>P 6X44+uT>4 TXA MA>Xtw>4@>P O>4@>4^I f@Mq 53 $q )*q.\q.2:E ,pp y*2C:xY 653 .2:GY *x.Y PVPqs `>APq Q[uPXzAtMA>UU>PY @>P AP1A^ 9P([VV1MA>4^(M[u(MM (4@ 0141P+P+4M-P([u +` @>T y\.q 6~>T-U+P`>P>XAM XT >PMA>4 n+uP *\\\ 9h 6X44+uT>4 >P^X>UA u+AA>I 53 f&P4`q $q .2q.)q.2:: ,J.2)C::Y 653 .2:2Y )G.Y PVPqs `>APq d->P4M'4w>PX4 TXA <&u4>4P>Xz>-P&z(4wI <50 $q)Eqxq.2:2 7 Jp S .\xC:EY 4$qY `>APq l&4MAU>PY @>P 4+[u $X>P 3>"X44W+uP>4 +[uA n+uP>J>PU(MA> >P^X>UA>I $q ))qxq.22: 7 Fp S .\C2GY <QA<Uq pp .22:Y EE*Y `>APq S? TXA U+4wW'utPXw>4 J>PU(MA>4q

4U" 8"MiP"U>M;YhYiM;#h(P*" z&P M>U`MA'4@Xw> O'AXwV>XA>4 MX4@ XT ?(Mw+4wMt-(4VA @X>M>U`>4 "X> `>X w>">P`UX[u>4 O'AXwV>XA>4q n>@1[u >Pw>`>4 MX[u XT 6Ptw>`4XM ?`">X[u(4w>4Y ">XU u'(zXw 4X[uA +(z @X> ?PA >X4>M <>APX>`M (4@ M>X4>P<>"XPAM[u+zA(4w +`w>MA>UUA ">P@>4 V+44 ,`>+[uA> +`>P <50 $q .xq.)q)\\x 7 FpS EC\)Y <QA<Uq pp )\\yY *2)Y 4'u>P M1wU>X[uI Mq +([u @X> B(M+TT>4MA>UU(4w `>XBU2H4O." QA>(QA(@q )\\2Y EE zzqsqdL;hP>"i$ I&WiU\PhP">>"i$ 1i\U;#"i% <>X l&4MAU>P4Y Q[uPXzAMA>UU>P4 (4@ 6PzX4@>P4XMA >X4> bP1w41M> @>P >P^X>U`+P>4 6X44+uT>4 "'uP>4@ @>P ?P`>XA +4 XuP>T H>PVM[u"X>PXw (4@ 4+[u 5>PAXwMA>UU(4w +T >u>MA>4 41[u `>X <&[u>P4 @>4V`+PZ H>44>X4 <([u >X4Xw> n+uP> V>X4> 1@>P 4(P ">4Xw> j>M>P w>z(4@>4 u+AY MX4@ @X> ;u+4t[>4Y @+MM @+M <([u 41[u ^(T <>MAM>UU>P "XP@Y >Pz+uP(4wMw>T'v P>[uA w>PX4wY">44 +([u 4X[uA (4@>4V`+Pq <>X 6PzX4@>P4 XMA @X> J1Pu>PM+w> 41[u M[u"X>PXw>P,$wUq <50 $q *qEq)\\y 7 Fp Q GC\ _bl0]Y <50CfJ )\\yY .yyEsY `>X l&4MAU>P4M[u>X4A (4M W>@> J1Pu>PM+w> (4T/wUX[u ,M1 +([u IU4@88O;Y fnH .2:yY )*\I $wUq<50 $q Eq*q)\\* 7 Fp S xEC\.Y <QA<Uq pp )\\*Y E\)sq 5&P ?4U+(z$>PU(MA> V+44 >M@>T4+[u V>X4> z>MA> <>wP>4^(4w w>`>4 ,M1 IU4@88O;? fnH .2:yY )*\Y `>APql&4MAU>Psq 64AM[u>X@>4@ XMA (6Y 1` ^X>UMAP>`Xw +(z >X4>4 6Pz1Uw ,6PzX4@(4wYl(4MA">PVY <([us uX4w>+P`>XA>A "XP@ (4@ 1` @+44 <>T&u(4w>4 ^(P J>P">PtA(4w @>M ?P`>XAM>Pz1Uw>M (4A>P41TT>4 ">P@>4Y ^< `>X 6PzX4@(4w>4 b+A>4A>PA>XtU(4w>4 (4@ J>PT+PVA(4wM`>T&u(4w>4 ,<50 $q *qEq)\\y 7 Fp Q GC\ ,bl0sY<50CfJ )\\yY .yyEsY `>X l(4MA">PV>4 <>T&u(4w>4 (T ?(MMA>UU(4w>4Y `>X<&[u>P4 <>T&u(4w>4 (T >X4>4 J>PU+w `^"q `>X Q>U`MA$>PU+w (T @>4 J>PAPX>`qB( @>4 a(+UXA'AM+4z1P@>P(4w>4 +4 >X4> +UM V&4MAU>PXM[u >X4^(MA(z>4@> O'AXwV>XAMq <50 $q .xq:q.2:\ 7 pJ S 2CGGY <QA<Uq pp .2:.Y ).I X=1=4Y 9QAS .2:*Y E*:qd>AhhUh&W" \i"U" 8"iM\"% 6X4>4 >A"+M +4@>P>4 H>w w>uA @>P <50 `>X @>4 VU+MtMXM[u>4 zP>X>4 <>P(z>4 "X> S>[uAM+4"'UA>4Y QA>(>P`>P+A>P4Y =P^A>4 >A[q 0X>PM-PX[uA @>P ?4M[u>X4M`>">XM wP@Mq z&P >X4> 3>"X44>P^X>U(4wM+`MX[uA ,Mq >A"+<50 $q *.qyq)\\. 7 pJ S :.C22Y <QA<Uq pp )\\)Y )GEY z&P >X4>4 QA>(>P`>P+A>Psq<>X S>[uAM+4"'UA>4 >A"+ w>uA @>P <50 wP@Mq @+$14 +(MY @+MM @X>M> O'AXwV>XA TXA3>"X44>P^X>U(4wM+`MX[uA +(Mw>&`A ">P@>q 9>P <>">XM @>M >PMA>4 ?4M[u>X4MM-P>[u> +([u `>X @>P 6P"XPAM[u+zA(4w @+(>P4@>P J>PU(MA> @+z&PY @+MM @X> S>[uAMt+4"+UAMV+4^U>X X4 @>P ?`MX[uA `>APX>`>4 ">P@>Y 3>"X44> ^( >P^X>U>4I @>44 >X4N4A>P4>uT>4 @X>M>P ?PA M>X P>w>UT'vXw 4X[uA @+^( `>MAXTTA (4@ w>>Xw4>AY @>P<>zPX>@Xw(4w ->PM/4UX[u>P f>Xw(4w>4 1@>P @>P 6PU+4w(4w "XPAM[u+zAUX[u>P J1PtA>XU> +(v>Pu+U` @>P 6X4V1TT>4MM-u'P> ^( @X>4>4 ,M1 <50 $q ))qxq.22: 7 Fp S.\C2GY <QA<Uq pp .22:Y EE*sq p4 >X4>P M-'A>P>4 64AM[uq u+A @>P <50 +UU>P@X4wMVU+Pw>MA>UUAY @+MM `>X 6X4V&4zA>4 >X4>M S>[uAM+4"+UAM V>X4> +4@>P>4 h+vMA'`>+4^(">4@>4 M>X>4 +UM `>X w>">P`UX[u>4 6X4V&4zA>4Y M1 @+MM +([u uX>P +UU> NTtMA'4@> @>M 6X4^>Uz+UUM ^( `>P&[VMX[uAXw>4 M>X>4q l14VP>A "(P@>4 U+4wW'uPXw>J>PU(MA> XT NPA>XUMz+UU 4X[uA +4>PV+44AY ">XU @X> 6X44+uT>4 @>P S>[uAM+4"'UAX41u4> -U+(MX`U> 3P&4@> +(z 4X>@PXwMA>T fX$>+( MA+w4X>PA>4 (4@ >P M>X4>4 j>t`>4M(4A>Pu+UA +(M >Pu>`UX[u>4 +4@>P">XAXw>4 6X44+uT>4 `>MAPXAA ,<50 $q .xq.)q

g N ?4Tq xx* 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

Page 247: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

)\\x 7 Fp S EC\)Y <QA<Uq pp )\\yY *2)sq 9X> ?`">X[u(4w @>P M-'A>P>4 $14 @>PzP&u>P>4 64AM[uq XMA +UM M+[uw>P>[uA ^( `>">PA>4Y @+ ^($1P ^( ">4Xw +(z @X> V14tVP>A>4 NTMA'4@> @>M l+4^U>X`>APX>`M +`w>MA>UUA "(P@> ,>`>4M1 )U4SY << )\\2Y:E\ _:Ex]sq 3U>X[u"1uU ^>XwA @X>M> l14MA>UU+AX14Y ">U[u> wP1v> N4MX[u>Pu>XA>44+[u "X> $1P `>X @>P <>(PA>XU(4w $1P@>PwP&4@Xw $>PwU>X[u`+P>P 5+UUw>MA+UA(4w>4`>MA>u>4q

On 1U;?L;\P""i*U">M;YhA'hU&WP '"U F'"ih&WMhh"U;?L;\P";

Ao 1U;?L;\P""i*U">M;YhA'hU&WP '"U 1U;?L;\P"; AMh ;U&WPh">'hP(;#UY"i <iV'"UP pg 39o

4U" b5Y>U&W?"UP #"i cU"'WA'"i"U% ?([u X4 @>P 51PT @>P 4X[uAM>U`MA'4@Xw>4?P`>XA V+44 (6 jX>`u+`>P>X +(Mw>&`A ">P@>4Y >A"+ ">44 W>T+4@ @>Mu+U` TXAJ>PU(MA A'AXw XMAY ">XU Xu4 @X> ?P`>XA X4A>P>MMX>PAI ">XU >P MX> +(M 3>UA(4wM`>@&Pz4XM+(M&`AI ">XU >P MX[u +UM S>4A4>P 41[u `>M[u'zAXw>4 T/[uA>I ">XU >P M>X4>4 U+4wtW'uPXw>4Y X4 f1A w>P+A>4>4 ?P`3 @(P[u @X> ?P`>XA 41[u (4A>PMA&A^>4 T/[uA>I">XU >P @X> BX>U> M>X4>P ?P`>XAw>`>PX4Y >X4>P w>T>X44&A^Xw>4 l/P->PM[u+zAY z/Pt@>P4 T/[uA>q 9+ 4X[uAM>U`MA'4@Xw> ?P`>XA w>"/u4UX[u M1 u1[u `>^+uUA "XP@Y@+MM @X> 6X44+uT>4 @X> Hl &`>PMA>Xw>4Y V+44 >X4 H>P`(4wMV1MA>4&`>PM[u(MM^< @(P[u J>P>X4`+P(4w >X4>M (4+4w>T>MM>4>4 4X>@PXw>4 ?P`>XAMU1u4M >4AMA>tu>4q 9+44 @+Pz 4X[uA 6T-z+4w >X4>M +4w>T>MM>4>4 ?P`>XAMU1u4M 4>`MA >MAUX[u(4`>+[uAUX[u>P B(">4@(4w +4 @>4 ?P`3 zX4wX>PA ">P@>4q

Jh2in% d` `>X 4X[uAM>U`MA'4@Xw>P ?P`>XA jX>`u+`>P>X $1PUX>w>4 V+44Y "(P@> (H $1TS50 4X[uA `>(PA>XUAI @X> 5P+w> "(P@> 1zz>4w>U+MM>4 $14 <50 $q :qxq.2yx 7 pJ *x)Cy*NY <QA<Uq pp .2yxY .:: (4@ $1T 53 Q++PUq $q *\q2q.2:: 7 ) l .E)C:GY 653 .2:2Y .Gq<>X@> 64AM[u>X@(4w>4 `>AP+z>4 9+(>P$>PU(MA> +(M 4>`>4`>P(zUX[u>P j>uPA'AXwV>XAI @X>M>M1UU jX>`u+`>P>X M>X4Y ">44 @X> O'AXwV>XA 4X[uA TXA +4@>P>4 6X4V&4zA>4 ^(M+TT>4tu'4wAI X4 `>X@>4 5'UU>4 "(P@>4 @X> ?(z">4@(4w>4 +`>P +UM Hl >X4>P 4X[uAM>U`MA'4@Xtw>4 O'AXwV>XA +4w>M>u>4 ,Mq ?4Tq xy\ i_mRdK&K=T;m=K >:c ]m%m6%mdHWesq <50 $q )2q)q.2:\ 7Jp S .EyCG: ,<QA<Uq pp .2:\Y *2yY *2:s U>u4A z&P @>4 >4AM[uX>@>4>4 5+UU `>XU'(zXw jX>`tu+`>P>X `>X @>P L`>P4+uT> >X4>P <&PwM[u+zA @(P[u >X4>4 ?P`f ^(w(4MA>4 M>X4>M ?Pt`>XAw>`>PM +`q jX>`u+`>P>X `>W+u>4@ 53 9&MMqCl/U4 $q ):q*q.2G2 ,Jppp .:xCGE 6Y653 .2G2Y x*.Y PVPqs `>APq ^">XA>M ?P`>XAM$>Pu'UA4XM >X4>M V+(zT'44XM[u>4 ?4w>MA>UUA>4+UM QA(4@>4`([uu+UA>Pq

d"U;" cU"'WA'"i"U UX>wA @+w>w>4 (6 $1PY ">44 @>P QA-zUq >X4>4 L`>PM[u(MM @>PHl X4 l+(z 4XTTAY ">XU >P MX[u $14 M>X4>P O'AXwV>XA +4@>P> "XPAM[u+zAUX[u> J1PtA>XU> $>PM-PX[uAY ^< @X> 6PU+4w(4w $14 l>44A4XMM>4Y ?4M>u>4 1@>P ->PM/4UX[u>4J>P`X4@(4w>4Y ">44 >P @X> J1PA>XU> M-'A>P "XPAM[u+zAUX[u $>P">PA>4 T/[uA>I $wUq@>4 5+UUY @+MM (Tw>V>uPA J>PU(MA> +(M >X4>P 4>`>4`>P(zUX[u>4 M>U`MA'4@Xw>4j>uPA'AXwV>XA +UM Hl `>X @>P 4X[uAM>U`MA'4@Xw>4 0+(-AA'AXwV>XA +4>PV+44A "(Pt@>4Y ">XU @+M j>uP>4 @>P 0+(-AA'AXwV>XA ^(w(A> V+T ,S50 $q .Eq.q.2*yY SQA<Uq.2*yY GyGI <50 $q :qxq.2yx 7 pJ *x)Cy* NY <QA<Uq pp .2yxY .::I wU? )"J=4Y 9X>jX>`u+`>P>X XT QA>(>PP>[uAY .2:.Y EE zqsq 9X> H>P`(4wMV1MA>4&`>PM[u&MM> V/4t4>4 +([u `>P&[VMX[uAXw(4wMz'uXw> 51PA`XU@(4wMV1MA>4 ,Mq K 2 ?4Tq .Exs 1@>P?(M`XU@(4wMV1MA>4 ,Mq K .\ ?`Mq . fPq Gs `XU@>4q4U" 8"MiP"U>M;YhYiM;#h(P*"%! 5mHdKm=:H6Tc(m=Kd>H8# ?([u `>X 6X4V&4zA>4 +(M 4X[uAM>U`MA'4@Xw>P ?P`>XA XMA +(z@>4 O1A+U>Pz1Uw +`^(MA>UU>4q H>U[u>P B>XAP+(T uX>P`>X ^(wP(4@> ^( U>w>4 XMAY XMA(6 4X[uA ^( VU'P>4I +(z @X> ?UA>PMwP>4^> $14 Ey z&P @X> S>4A>4$>PMX[u>P(4w XMAW>@>4z+UUM 4X[uA +`^(MA>UU>4Y ">XU MX> V>X4 ?P`>XAM$>P`1A `>X4u+UA>Aq! 5mHdKm=:H6Tcm=6Rm=K XMA @+M >X4^>U4> ?P`>XAM$>Pu'UA4XM ,Mq ?4Tq *2\sq

1 )xG

pFq 6X4V&4zA>>P^X>U(4wM+`MX[uA `>X 6X4V(4zAM+PA>4 ?4Tq xx*7xxx g N

xxx

Page 248: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 )x: ^Hc=:

'o 1U;?L;\P""i*U">M;YhA'hU&WP '"U 1U;?L;\P"; AMh dA2UPA>K"i=5Y";pg N)o

9X> h/wUX[uV>XA @>P jX>`u+`>P>XZ 9>P ?(M@P([V ijX>`u+`>P>XgY @>P W+ +(z >X4>O'AXwV>XA +(M f>Xw(4wY +(M b+MMX14Y uX4@>(A>AY "XPVA uX>P `>M14@>PM XPP>z&uP>4@q6M w>uA `>X l+-J>PTq >X4z+[u (T @>4 5+UUY @+MM @>P QA-zUq @+M l+-J>PTq TXA4+[uu+UAXw>4 H>P`(4wMV1MA>4&`>PM[u&MM>4 4X[uA ^(P 6X4V&4zA>>P^X>U(4wY M14t@>P4 ^( +4@>P>4 B">[V>4Y `>Mq X4 @>P 01zz4(4w +(z >X4> MA>(>PzP>X> H>PAMA>Xw>tP(4w u'UAq 9+44 V/44>4 @X> H>P`(4wMV1MA>4&`>PM[u&MM> >MAUX[u 4X[uA `>P&[VtMX[uAXwA ">P@>4 ,53 9&MMq $q .Gqxq.2:\ 7 pp .\\CG2 6Y 653 .2:\Y y2\Y 4PVPqI+? "1uU IO=28=4Y 9QAS .2G.Y E)* _E)E]Y @>P jX>`u+`>P>X `>X 6X4V&4zA>4 +(Ml+-J>PTq 4X[uA z&P T/wUX[u u'UAI )"J=4Y 9X> jX>`u+`>P>X XT QA>(>PP>[uAY .2:.YEG zzqsq?([u `>X @>4 6X4V&4zA>4 +(M l+-J>PTq "XP@ @X> 5P+w>Y 1` jX>`u+`>P>X $1PUX>wAY4+[u @>P SM-Pq @+4+[u >4AM[uX>@>4Y 1` "'uP>4@ @>P O1A+U->PX1@> ,Mq ?4Tq *::s>X4 L`>PM[u(MM @>P 6X44+uT>4 &`>P @X> Hl >P^X>UA ">P@>4 V+44q

<50 $q ).qGq.2:. 7 Jppp S .):CGEY <QA<Uq pp .2:)Y *EI $q ).qGq.2:. 7 Jppp S .yxCGEY<QA<Uq pp .2:)Y *GI $q ).qGq.2:. 7 Jppp S )\\CG:Y <QA<Uq pp .2:)Y x\I $q )*q*q.2:) 7Jppp S .*)C:\Y <QA<Uq pp .2:)Y xE*I $q )*qyq.2:y 7 pJ S .2:C:*Y <QA<Uq pp .2:yY y.GI$q :q.\q.2:y 7 Jppp S )*xC:xY <QA<Uq pp .2:EY y2EI $q .2q.q)\.\ 7 F S )C\GY <50CfJ)\.\Y .)y.q

4U" \iLW"i" Jh2in #"h 80+ `>(PA>XUA> @X> 5P+w> @>P H>P`(4wMV1MA>4&`>PtM[u&MM> `>X l+-J>PTqY @X> $1P +UU>T `>X @>P ?4M[u+zz(4w $14 l+-J>PTq TXAlP>@XA +(zAPXAAY 4X[uA +(M@P&[VUq (4A>P @>T 3>MX[uAM-(4VA @>P jX>`u+`>P>XY M14t@>P4 `>u+4@>UA> W>">XUM z&P @+M >X4^>U4> n+uP @X> ?(Mw+`>4 `XM ^(P 0/u> @>P6X44+uT>4 +UM Hl @+P&`>P uX4+(M +UM 4X[uA @(P[u @X> 6X4V(4zAM>P^X>U(4w $>Pt+4U+MMAq4U" 8"MiP"U>M;YhYiM;#h(P*"%! 5mHdKm=:H6Tcm=6Rm=K XMA @X> >X4^>U4> l+-XA+U+4U+w>Y ^< <>A>XUXw(4w ,6X4^>Uu>XA>4 Mq?4Tq *2\sq! 5mHdKm=:H6Tc(m=Kd>H8 XMA M1"1uU M(`Wq +(z @>4 QA-zUq `>^1w>4 +UM +([u 1`Wq +(z @X>j+(z^>XA @>P l+-XA+U+4U+w> `>wP>4^A ,6X4^>Uu>XA>4 Mq ?4Tq *::sq! Amd&HSmdH6TcTm+=66m =E!i P 0N# f+[u zP&u>P>P SM-Pq "+P>4 J>P'(v>P(4wMw>"X4t4> 4+[u K .G X4 @>4 O1A+U>Pz1Uw >X4^(`>^X>u>4 ,<50 $q )*q*q.2:) 7 Jppp S.*)C:\Y <QA<Uq pp .2:)Y xE*I $q :q.\q.2:y 7 Jppp S )*xC:xY <QA<Uq pp .2:EY y2Esq9>P <50 `>wP&4@>A> @X>M @+TXAY @+MMY 1`"1uU K .G 6QA3 @>4 J>P'(v>P(4wMtw>"X44 ^( @>4 6X4V&4zA>4 +(M 3>">P`>`>APX>` P>[u4>Y wU>X[u"1uU >X4 B(M+TtT>4u+4w TXA K )\ 6QA3 `>MA>u>Y @>44 @X> J1PM[uPXzA MA>UU> MX[u>PY @+MM 4X[uA+(Mw>M[u&AA>A> 3>"X44> @>P l+-3>Mq `>X @>T ">M>4AUX[u `>A>XUXwA>4 3>M>UUtM[u+zA>P >Pz+MMA "&P@>4q 9>T V+44 +(z @>P 3P(4@U+w> @>P W>A^Xw>4 S>[uAMU+w>4X[uA T>uP ^(w>MAXTTA ">P@>4q f+[u @>P ?(M@>u4(4w @>P <>MA>(>P(4wMA+At`>MA'4@> @>M K )\ >X4>PM>XAM (4@ @>M K .G +4@>P>PM>XAM XMA K .G ^( >X4>P Q14@>Pt$1PM[uPXzA @>P <>MA>(>P(4w $14 J>P'(v>P(4wM>PU/M>4 w>"1P@>4q 9X> J>PwU>X[ut`+PV>XA TXA TXA(4A>P4>uT>PXM[u>4 6X4V&4zA>4 `>MA>uA 4X[uA T>uPq 9>Mu+U`T&MM>4 6X4V&4zA> 4+[u K )\ (4@ 4+[u K .G W>">XUM w>M14@>PA `>AP+[uA>A ">P@>4q

&o 1U;?L;\P""i*U">M;YhA'hU&WP '"U 1U;?L;\P"; AMh E"i=U"PM;Y M;# E"iV2A&WPM;Y pg N3o

I&WiU\PPM= 'Uh 80+ Kn N[nRn39!Z ] .iI ZQ!N p8IP8>n ff 39!Z$ S[3o% #8Q@S=Y 9>P f(At^(4wM">PA @>P H1u4(4w XT >Xw>4>4 0+(MY p4zq .2G:Y .22I /"P )4=@82=43 C!R=@S=PY <+(tu>PP>4thX>AV+(zth1@>UU> X4 @>P 9XMV(MMX14Y 9< .2G2Y ).xEI #::=3U=@S=4Y 9X> MA>(>PUX[u>

g N ?4Tq xxy7xxE 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

xxy

xxE

Page 249: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

?4>PV>44(4w @>M hX>AV+(zth1@>UUMY 9< .2G2Y .x*)Y QA`l14wPS>-q .2G2Y *:\I XO4PYB(T H1u4w>`'(@> w>u/P>4@> Q[u"XTT`'@>P `>X @>P 6X4V1TT>4M`>MA>(>P(4wY <<.2G2Y .:.2I A@8QU>=4Y B(P <>P&[VMX[uAXw(4w $14 J>PU(MA>4 XT <+(u>PP>4thX>AV+(zth1t@>UUY 9< .2G2Y :\EI &4=H=RU13Y B(P >X4V1TT>4MA>(>PP>[uAUX[u>4 <>(PA>XU(4w @>M M1wqhX>AV+(zT1@>UUMY << .2:\Y E.2I A2184Q"PPY 6X4V1TT>4MA>(>PP>[uAUX[u> <>(PA>XU(4w$14 pTT1`XUX>4thX>AV+(zth1@>UU>4Y << .2:\Y *.I )U42=RY 9+M 5>PX>4u+(M X4 Q-+4X>4 (4@@X> jX>`u+`>P>XY 9QAS .2:.Y EG.I #::=3U=@S=4C#U3=P"@8CA@804P=4Y l>X4> jX>`u+`>P>X`>X H1u4(4wM$>PTX>A(4wY 5S .2:.Y )2EI G=8."R>Y 9X> 6Xw>44(A^(4w +(z">4@Xw>P 6X4tz+TXUX>4u'(M>P +UM >X4V1TT>4MA>(>PUX[u (4`>+[uAUX[u> jX>`u+`>P>XY 5S .2:.Y E\GI)R13@8S=Y B(P MA>(>PUX[u>4 bP1`U>T+AXV @>P H1[u>4>4@u'(M>P `^"q 5>PX>4"1u4(4w>4Y9< .2:xY *G\I OL(LY 5>PX>4"1u4(4w>4 +UM jX>`u+`>P>XkY QA`wq .2:)Y .x*q

I&WiU\PPM= A' 80+ Kn N[nRn39!Z ] .iI ZQ!N p8IP8>n ff 39!Z$ S[3o% X=4:"42=PY 9X>MA>(>P1PX>4AX>PA> pTT1`XUX>4X4$>MAXAX14 +T 64@>kY << .2:xY ).).I AN;;UP:C!R=U3@8Q"PPY9X> ?(M"XPV(4w>4 @>M <>M[uU(MM>M @>M 3P1v>4 Q>4+AM $1T )yqEq.2:x 3PQ xC:) +(z pTtT1`XUX>4+4U+w>4Y 9< .2:xY )x**I %=>P=4Y B(T B>XA-(4VA @>P <>>4@Xw(4w @>P 6X4V(4zAMt>P^X>U(4w `>X pTT1`XUX>4Y ?4Tq ^(T NPA>XU @>M 53 f&P4`>Pw $q )2qyq.2:xY << .2:yY y\xIF=U@833P=4Y 9X> L`>PM[u(v>P^X>U(4wM+`MX[uA +UM ?`wP>4^(4wMT>PVT+U ^(P jX>`u+`>P>X`>X @>4 pTT1`XUX>4X4$>MAXAX14>4Y 9QAS .2:yY ExGI A2"8RY jX>`u+`>P>XY l1MA>4TX>A>Y H>Pt`(4wMV1MA>4V+--(4wY lcQ9p .2:yY y:\2I '=W=4Y 51Uw>4 @>M <>M[uU(MM>M @>M 3P1v>4Q>4+AM @>M <50 $1T )yqEq:x z&P pTT1`XUX>4X4$>MAXAX14>4Y p4zq .2:yY 2GI'ORRPJY ?(M"XPtV(4w>4 @>M <>M[uU(MM>M @>M 3P1v>4 Q>4+AM $1T )yqEq.2:x +(z @>4 pTT1`XUX>4`>P>X[uY9QAB .2:yY .\GI G=1Y i?(MM[uUX>vUX[u> 5P>T@$>PTX>A(4wM+`MX[uAg `>X 5>PX>4u'(M>P4 `^"qt"1u4(4w>4 (4@ H1u46Xw53Y 9QAB .2::Y y.xI K"SOWCXN4Q"PPY 6X4V&4zA>>P^X>U(4wMt+`MX[uA 1@>P jX>`u+`>P>X XT S+uT>4 @>P 6X4V&4zA> +(M J>PTX>A(4w (4@ J>P-+[uA(4wY5S .2:2Y EEyI A@8U=9RY 6X4V&4zA>>P^X>U(4wM+`MX[uA `>X @>4 6X4V&4zA>4 +(M J>PTX>A(4w(4@ J>P-+[uA(4wY QA>(QA(@q )\\EY x)2I AMUP>R=4Y 6X4V&4zA>>P^X>U(4wM+`MX[uA `>X J(JY9< )\\GY .:yI A2=UPY J>PU(MA> 1@>P jX>`u+`>P>X `>X J>PTX>A(4w $14 pTT1`XUX>4Y Eq ?(zUqn>4+ )\..q

<>>Y"="U;"h% J1P +UU>T XT <>P>X[u @>P 6X4V&4zA> +(M J(J XMA X4 `>MAXTTA>4l14MA>UU+AX14>4 @+M J1PUX>w>4 >X4>P 6X4V&4zA>>P^X>U(4wM+`MX[uA -P1`U>T+AXM[uq0'(zXw MA>u>4 w>PX4w>4 6X44+uT>4 ?(Mw+`>4 X4 >Pu>`UX[u>P 0/u> w>w>4&`>PY@X> `>X @>P 5X4J>P"q u'(zXw B">Xz>U +T J1PUX>w>4 @>P 6X4V&4zA>>P^X>U(4wMt+`MX[uA 4'uP>4q 9>P 2q Q>4+A @>M <50 M+u MX[u @+u>P $1P @>P ?(zw+`>Y >X4> +(Mt@Xzz>P>4^X>PA> SM-Pq ^( @>4 ">M>4AUX[u>4 5+UUwP(-->4 ^( >4A"X[V>U4q 9>P>4 jX4Xt>4 MX4@ XT 51Uw>4@>4 4+[u^(^>X[u4>4 ,Mq ^(M+TT>4z+MM>4@ AMUP>R=4Y 9<)\\GY .:y zzqsq 9X> 5X4J>P"q XMA @X>M>P SM-Pq XT H>M>4AUX[u>4 w>z1UwA ,<h5 $q:q.\q)\\xY <QA<Uq p )\\xY 2**sq.iM;#hAP* ] AM\ 4AM"i A;Y">"YP" E"i=U"PM;Y% 9>P <50 u+A X4 >X4>P 3P(4@tM+A^>4AM[u>X@(4w ,<50 $q *\q2q.22G 7 pF S :\C2xY <QA<Uq pp .22:Y GG.s >4AtM[uX>@>4Y @+MM `>X >X4>P +(z 9+(>P +4w>U>wA>4 J>PTX>A(4wMA'AXwV>XA wP@Mq $1T<>MA>u>4 >X4>P 6X4V&4zA>>P^X>U(4wM+`MX[uA +(M^(w>u>4 M>Xq 9X>M >Pw>`> MX[u+([u `>X ?(zAP>A>4 U+4wW'uPXw>P J>PU(MA> +(M @>P 6P"'w(4wY @+MM `>X @>P J>PTX>tA(4w $14 pTT1`XUX>4 u'(zXw ^(4'[uMA &`>P U+4w> n+uP> H>P`(4wMV1MA>4&`>PtM[u&MM> w>AP+w>4 ">P@>4 T&MMA>4Y `>$1P >X4> S>4@XA> ^( >P"+PA>4 M>Xq H>44MX[u @>P 3>M>A^w>`>P wU>X[u"1uU ^(P <>X`>u+UA(4w @>M >4AM-P>[u>4@>4 <>MA>(>tP(4wMA+A`>MA+4@>M >4AM[uX>@>4 u+`>Y `PX4w> >P @+TXA ^(T ?(M@P([VY @+MM U'4w>P>b>PX1@>4 TXA ?4U+(z$>PU(MA>4 uX4^(4>uT>4 M>X>4q B(@>T u+A @>P <50 >4AtM[uX>@>4Y @+MM @X> 6X4V&4zA>>P^X>U(4wM+`MX[uA 4X[uA M[u14 @>Mu+U` ^">Xz>Uu+zAM>XY ">XU @>P QA-zUq @X> ?4M[u+zz(4wMt (4@ 0l M1"X> Q[u(U@^X4M>4 TXAA>UM 9+PU>tu>4 zX4+4^X>PAY @X> 4X[uA w>AXUwAY M14@>P4 `>X 5'UUXwV>XA @(P[u -+P+UU>U U+(z>4@> j>t`>4M$>PMX[u>P(4w>4 +`w>U/MA ">P@>4 ,<50 $q .2qxq)\\y 7 pF S .\C\xY <QA<Uq pp)\\yY E2)I $q .2qxq)\\y 7 pF S .yC\xI <QA<Uq pp )\\yY Gyxsq

1 )x2

pFq 6X4V&4zA>>P^X>U(4wM+`MX[uA `>X 6X4V(4zAM+PA>4 ?4Tq xxE g N

Page 250: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 )y\ ^Hc=:

! 2=m WdGRmdm Fcldi# f+[u <50 $q ).q.\q.2:\ 7 Jppp S :.CG2Y <QA<Uq pp .2:.Yxy)Y U+w jX>`u+`>P>X `>X 5P>T@$>PTX>A(4w X@S 4X[uA $1PY +(v>P @>P QA-zUq >P"+P``^"q P>41$X>PA> >X4 3>`'(@> +(M 'MAu>AXM[u>4 1@>P V&4MAU>PXM[u>4 p4A>P>MM>4(4@ $>PTX>A>A >M $>PU(MA`PX4w>4@q <>X >Xw>4w>4(A^A>4 H1u4(4w>4 XT >Xw>4>40+(M 7 +(Mw>41TT>4 B">XA"1u4(4w>4 7 M1UUA> X@S V>X4 bU+A^ z&P @X> ?44+uT>$14 jX>`u+`>P>X M>X4 ,<50 $q ).q.\q.2:\ 7 Jppp S :.CG2Y <QA<Uq pp .2:.Y xy)sYX4 ?(M4+uT>z'UU>4 M1UUA> MX> +`>P @1[u @>4V`+P M>X4 ,<50 $q )Eq.\.2:) 7 JpppS GxC:.Y <QA<Uq pp .2:*Y *Ex +6sq! 2=m 6mHmdm Fcldi MA>UUA X4^"XM[u>4 +([u `>X J(J MA>AM +(z @>4 O1A+U&`>PM[u(MM+` ,$wUq ?4Tq *:* (4@ @X> SM-Pq ^(T hX>AV+(zT1@>UUY Mq ?4Tq xy\ f^=mK;>HWesq8"i"&W;M;Y #"h H7PA>L'"ih&WMhh"h% 9X> <>P>[u4(4w >Pz1UwA 1u4> <>P&[VtMX[uAXw(4w >X4>M J>P'(v>P(4wMw>"X44M ,<50 $q )yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp.2:xY Gy.sq pT L`PXw>4 MX4@ @X> z&P @X> f9 >P^X>U`+P>4 6X44+uT>4 @>4 ?(Mtw+`>4 w>w>4&`>P ^( MA>UU>4q! ^=mKm=66>R8m6# S>+UXMAXM[u> bP>XMMA>Xw>P(4w>4 MX4@ >X4^(V+UV(UX>P>4 ,$wUq <>tP>[u4(4wM`>XM-X>U `>X K"SOWCXN4Q"PPY 5S .2:2Y EEyZ W'uPUX[u * rsq 9X> bP>XMtMA>Xw>P(4w T(MM +([u ^(TX4@>MA P>[uAUX[u (4@ A+AM'[uUX[u @(P[uM>A^`+P >PM[u>Xt4>4Y +UM1 4X[uA `>X U+4wW'uPXw>P J>PTX>A(4w ^(T 5>MA-P>XM (4@ +([u 4X[uA `>Xw>M>A^UX[u z>MAw>U>wA>P 0/[uMATX>A> ^< XT Q1^X+U"1u4(4wM`+( ,$wUq 0>MMq 53 $q).q*q.2:* 7 pp *.yC:\Y 653 .2:xY .GEY PVPqZ jX>`u+`>P>X `>X 0+(M X4 n(w1MU+t"X>4Y `>X @>T ">w>4 w>M>A^UX[u>P 0/[uMATX>A> V>X4 L`>PM[u(MM ^( >P^X>U>4 "+Psql14VP>A> bP1w41M>4 T&MM>4 +(z @X> NTMA'4@> @>M W>">XUXw>4 d`W>VAM `>^1w>4">P@>4 ,$wUq f@Mq 53 $q Eq.)q.2:x 7 pF GyC:\Y 653 .2:yY )2EY PVPqI $q .\qEq.2:E 7 J xEGC:*Y 653 .2:EY yy2Y PVPqsq B(T bP1w41M>^>XAP+(T Mq <50 $q):q..q)\\G 7 pF S 2C\EY <QA<Uq pp )\\:Y y.yY M1"X> `>P>XAM ?4Tq *:Gq! EKmHmdWdm=m /=66>R8m6# MX4@ X4 @X> <>P>[u4(4w >X4^(`>^X>u>4 ,6X4^>Uu>XA>4 Mq?4Tq *2*sq! ]>$R 5.* -i J'i4i044N 7 ,pF S :\C2xY <QA<Uq pp .22:Y GG.s MX4@ X4 @X> O1A+Ut-P1w41M> 4>w+AX$> 6X4V&4zA>Y @X> MX[u +(zwP(4@ $14 MA>(>PUX[u>4 Q(`$>4AX14Mt(4@ j>4V(4wM41PT>4 >Pw>`>4Y 4X[uA >X4^(`>^X>u>4q 9>T XMA (6 ^(^(MAXTT>4,>`>4M1 I1RO3" X4 A@8QU>2 FFFpq K ). S4q .)sq! @md%H6Tc;3cKm6# ?`^X>u`+P MX4@ <>"XPAM[u+zA(4wMV1MA>4 ,0+(Mw>U@Y S>-+P+A(Pt+(z">4@(4w>4 >A[qsY QA>(>P4 ,3P(4@MA>(>P4sY Q[u(U@^X4M>4 ,Mq(qs (4@ ?z? ,Mq(qsq! ?=6c>HW+m6!H6Tm6 MX4@ X4 $1UU>P 0/u> ^( `>P&[VMX[uAXw>4I @+`>X XMA wP@Mq $1T

OXUw(4wM-U+4 @>M QA-zUq +(M^(w>u>4Y M1">XA @X>M>P P>+UXMAXM[u (4@ @(P[uz&uPt`+P >PM[u>X4A ,K"SOWCXN4Q"PPY 5S .2:2Y EEy _EG)]sq ?([u `>X u1u>P 5P>T@tzX4+4^X>P(4w XMA `>X U+4wU>`Xw>4 pTT1`XUX>4 >X4 O1A+U&`>PM[u(MM >PP>X[u`+Pq

JwUq @+M <>XM-X>U `>X K"SOWCXN4Q"PP ,5S .2:2Y EEysZ <>X :\ r 5P>T@zX4+4^X>P(4w(4A>P ?44+uT> $14 * r hX>AMA>Xw>P(4w -P1 n+uP 4+[u .: n+uP>4 L`>PM[u&MM>I AN;7;UP:C!R=U3@8Q"PPY 9< .2:xY )x**I X=4:"42=PY << .2:xY ).).Z +([u `>X :\72\ r5P>T@zX4+4^X>P(4wI A2"8RY lcQ9p .2:yY y:\2Y "XUU 5P>T@zX4+4^X>P(4wMV1MA>4&`>Pu+(-A 4X[uA `>P&[VMX[uAXw>4Y ">44 -U+4T'vXw> OXUw(4w >PV>44`+P (4@C1@>P +4t@>P">XAXw>M l+-XA+U $1Pu+4@>4 XMAq

! 9%cmK(H6Tm6 WGd 9%6HK(H6Tm6# lPXAXM[u ^(P 6X4`>^X>u(4w $14 ?z? X4 @X> L`>PtM[u(MM>P^X>U(4wM+`MX[uA F=U@833P=4Y 9QAS .2:yY ExGY (4A>P 0X4">XM +(z <50$q .xq)q.2G: 7 Jppp S 2CGEY <QA<Uq pp .2G:Y xyyY "14+[u @>P ?z? @>P B(M+TtT>4u+4w TXA @>P 6X4V&4zA>>P^X>U(4w z>uUA ,(4^(AP>zz>4@Y Mq ?4Tq *2*Y *2xsq

1U;*">\iAY";%! Amd8=mKH6T >6 96TmR1d=Tm# <>X @>P J>PTX>A(4w +4 ?4w>u/PXw> XMA 4X[uA $14$1P4u>P>X4 @+M 5>uU>4 >X4>P 6X4V&4zA>>P^X>U(4wM+`MX[uA +4^(4>uT>4q JX>UT>uP

g N ?4Tq xxE 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

Page 251: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

XMA >X4 5P>T@$>PwU>X[u @(P[u^(z&uP>4q 6PwX`A @X>M>PY @+MM @+M hX>A$>Pu'UA4XM+([u (4A>P 5P>T@>4 +`w>M[uU1MM>4 "1P@>4 "'P>Y (4@ UX>wA V>X4 5+UU @>M K x)?d $1PY M1 XMA wP@Mq $14 >X4>P 6X4V&4zA>>P^X>U(4wM+`MX[uA +(M^(w>u>4 ,4'u>PAMUP>R=4Y 9< )\\GY .:ysq 6X4 N4A>PM[uP>XA>4 @>P h+PVATX>A> z&uPA z&P MX[u w>t41TT>4 41[u 4X[uA ^( >X4>T Q[u>XA>P4 @>M 5P>T@$>PwU>X[uM ,<50 $q yq..q)\\)7 pF S x:C\.Y <QA<Uq pp )\\*Y ExEI ^( @>4 @1PA +(zw>z&uPA>4 N4A>PM[uP>XA(4wMtm(1A>4 Mq M1wU>X[usq! Amd8=mKH6T -36 .md=m6+3R6H6Tm6# HXP@ >X4> 5>PX>4"1u4(4w $>PTX>A>AY M1 XMA @+t4+[u ^( @Xzz>P>4^X>P>4Y 1` @>P QA-zUq @X>M> +([u M>U`MA 4(A^A 1@>P 4X[uAq f(A^A@>P QA-zUq @+M d`W>VA +([u -PX$+AY M1 XMA >X4> O1A+U-P1w41M> +4^(MA>UU>4 ,$wUq<50 $q .xq.)q.2GE 7 Jppp S 22CG)Y <QA<Uq pp .2GGY *\ysq pMA @X>M 4X[uA @>P 5+UUYM1 V+44 4+[u ^(AP>zz>4@>P ?4MX[uA @>M <50 1u4> ">XA>P> bP&z(4w $1T J1PUX>tw>4 >X4>P 6X4V&4zA>>P^X>U(4wM+`MX[uA +(Mw>w+4w>4 ">P@>4Y ">44 @X> 5>PX>4"1ut4(4w "'uP>4@ @>P B>XA @>M j>>PMA+4@>M z&P @X> J>PTX>A(4w +4 5P>T@> `>P>XAtw>u+UA>4 "XP@ ,<50 $q yq..q)\\) 7 pF S .:C\)Y <QA<Uq pp )\\*Y 2.xsq 9>T u+AMX[u @+M <h5 4+[u +4z'4wUX[u>4 ?`">X[u(4w>4 TXAAU>P">XU> +4w>M[uU1MM>4,<h5 $q :q.\q)\\xY <QA<Uq p )\\xY 2**Y S4q .E zzqsq J14 >X4>P 6X4V&4zA>>P^X>tU(4wM+`MX[uA XMA A}-XMX>P>4@ +([u X4 M1U[u>4 5'UU>4 +(M^(w>u>4Y X4 @>4>4 @X>hX>A>X44+uT>4 X4 >X4>T VP+MM>4 hXMM$>Pu'UA4XM ^( @>4 Q[u(U@^X4M>4 MA>u>4,<50 $q )xq:q)\\E 7 pF S .yC\EY <QA<Uq pp )\\GY )yEsq 9X>M> O}-XMX>P(4w U'MMAMX[u (6 @+TXA P>[uAz>PAXw>4Y @+MM @>P 3>M>A^w>`>P "XMM>4@ (T @X> bP1`U>T> `>X@>P 6P^X>U(4w >X4>M O1A+U&`>PM[u(MM>M @X> `>AP1zz>4>4 5'UU> ">XA>PuX4 X4 @X> <>tMA>(>P(4w 4+[u K ). >X4`>^X>uAq! ^=mK;>HW83!m::# hX>AV+(zT1@>UU> M-X>U>4 TXAAU>P">XU> X4 @>P bP+~XM V+(T 41[u>X4> S1UU> ,^(P $>PAP+wUX[u>4 ?(Mw>MA+UA(4w Mq <50 $q ..q:q.2:G 7 pF S .x*C:EY<50CfJ .2::Y )2)sq 9>P <50 w>uA X4 MA'4@Xw>P SM-Pq @+$14 +(MY @+MM `>X M1Ut[u>4 h1@>UU>4 @>P <>">XM @>M >PMA>4 ?4M[u>X4M w>w>4 >X4> L`>PM[u(MM>P^X>tU(4wM+`MX[uA M-P>[u>Y (4@ u+A @+TXA @>P MA>(>PUX[u>4 ?4>PV>44(4w @>P+PAXw>Ph1@>UU> @>4 <1@>4 >4A^1w>4 ,<50 $q *.q*q.2:G 7 pF S ...C:EY <QA<Uq pp .2:GYEE:I $q *.q*q.2:G 7 pF S ..)C:*Y <QA<Uq pp .2:GY GGxI $q .yq2q.22) 7 pF S .yC2.Y<50CfJ .22xY *\.I $q 2q)q.22* 7 pF S x)C2\Y <QA<Uq pp .22*Y Ey:sq! C6Kmdc$Rdm=Km6 !md ^>d;K8=mKm# N4A>PM[uP>XA>A @X> hX>A> z&P >X4 J>PTX>A(4wMt1`W>VA @X> 1PAM&`UX[u> h+PVATX>A>Y M1 XMA @X> S>w>U(4w X4 K ). ?`Mq ) ^( `>+[utA>4Y "14+[u `>X >X4>P hX>A> $14 ">4Xw>P +UM yE r X4 >X4>4 >4Aw>UAUX[u>4 (4@ (4t>4Aw>UAUX[u>4 O>XU +(z^(A>XU>4 XMAq 6X4 N4A>PM[uP>XA>4 @>P h+PVATX>A> XMA@>T4+[u +UU>X4 41[u V>X4 p4@X^ z&P @+M 5>uU>4 @>P 6X4V&4zA>>P^X>U(4wM+`MX[uAqJX>UT>uP XMA ^( @Xzz>P>4^X>P>4Z <>X >X4>P U+4wzPXMAXw>4 J>PTX>A(4w XMA wP@Mq $1TJ1PUX>w>4 >X4>P 6X4V&4zA>>P^X>U(4wM+`MX[uA +(M^(w>u>4Y ">44 @>P hX>A^X4M TX4t@>MA>4M Gy r @>P 1PAM&`UX[u>4 hX>A> `>AP'wA ,<50 $q yq..q)\\) 7 pF S x:C\.Y<QA<Uq pp )\\*Y ExEsq jX>wA @>P hX>A^X4M ^"XM[u>4 yE r (4@ Gy rY M1 XMA >X4>L`>PM[u(MM-P1w41M> $1P^(4>uT>4 ,$wUq <h5 $q )2qGq)\\*Y <QA<Uq p )\\*Y x\yI$q :q.\q)\\xY <QA<Uq p )\\xY 2** 7 S4q .. zzqsq N4A>P yE r XMA >4AM-P>[u>4@ K ).?`Mq ) >X4> ?(zA>XU(4w @>P Hl $1P^(4>uT>4q! 5mWd=cKmKm Amd8=mKH6T# HXP@ >X4 hX>A1`W>VA 4(P `>zPXMA>A $>PTX>A>AY `>$1P >MM>U`MA w>4(A^A 1@>P $>P'(v>PA "XP@Y V+44 @X> 6X4V&4zA>>P^X>U(4wM+`MX[uA -P1`U>tT+AXM[u M>X4q 0X>P^( u+A @>P <50 >4AM[uX>@>4Y @+MM MX[u @>P QA-zUq 4X[uA 41PTtA}-XM[u $>Pu+UA>Y ">44 $14 ?4z+4w +4 @X> ?`MX[uA @>M ^>XA4+u>4 J>PV+(zM `>tMA+4@>4 u+`> ,B>XAP+(T z&4z n+uP>sq p4 >X4>T M1U[u>4 5+UU V/44> 4X[uA 1u4>H>XA>P>M $1T J1PUX>w>4 >X4>P 3>"X44>P^X>U(4wM+`MX[uA +(Mw>w+4w>4 ">P@>4q3U>X[u>M wXUA +([u @+44Y ">44 4+[u P>U+AX$ V(P^>P J>PTX>A(4wM@+(>P TXA >4AtM-P>[u>4@>4 H>P`(4wMV1MA>4&`>PM[u&MM>4 >X4> 6Xw>44(A^(4w >Pz1UwA ,<50 $q

1 )y.

pFq 6X4V&4zA>>P^X>U(4wM+`MX[uA `>X 6X4V(4zAM+PA>4 ?4Tq xxE g N

Page 252: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 )y) ^Hc=:

2qGq)\\) 7 pF S yGC\\Y <QA<Uq pp )\\*Y E2yI $q 2qGq)\\) 7 pF S 22C\\Y <50CfJ)\\)Y .yE*sq ?UU>P@X4wM M-PX[uA 4X[uA M[u14 @>P ?`M[uU(MM >X4>M `>zPXMA>A>4 hX>At$>PAP+w>M z&P >X4> `U1v `>zPXMA>A> J>PTX>A(4wMA'AXwV>XA X@Q ,<50 $q .xq.)q)\\x 7pF S .C\xY <QA<Uq pp )\\yY )..sq! 9HW+&6!=T >HcTmcK>KKmKm Amd8=mKH6Tc3%<m;Km# pMA >X4 J>PTX>A(4wM1`W>VA `>M14@>PM+(z">4@Xw +(Mw>MA+AA>A 1@>P w>MA+UA>AY M1 V+44 @X> 6X4V&4zA>>P^X>U(4wM+`MX[uA-P1`U>T+AXM[u M>X4q p4 >X4>T M1U[u>4 5+UU XMA ^( -P&z>4Y 1` @X> hX>A> @>4 `>M14t@>P>4 H1u4">PA @>P pTT1`XUX> +4w>T>MM>4 "X@>PM-X>w>UA ,$wUq <50 $q ))q.\q.22* 7 pF S *yC2)Y <QA<Uq pp .22yY 2:Y @1PA +([u ^(T <>P>[u4(4wM+4M+A^sq ?UtU>P@X4wM z&uPA +UU>X4 @X> O+AM+[u>Y @+MM @+M J>PTX>A(4wM1`W>VA >X4> `>M14@>P>uXMA1PXM[u> (4@ @>4VT+Uw>M[u&A^A> <+(M(`MA+4^ +(z">XMAY 41[u 4X[uA ^( >X4>T?(MM[uU(MM @>P 6X4V&4zA>>P^X>U(4wM+`MX[uA ,<50 $q .2qxq)\\y 7 pF S .\C\xY<QA<Uq pp )\\yY E2)sq

#o 1U;?L;\P""i*U">M;YhA'hU&WP '"U h7;hPUY"; 1U;?L;\P"; pgg NN$ NOo8"U #"; h7;hPUY"; c"UhPM;Y"; ;A&W g NN ain 3 M;# 3A ,"X>@>PV>uP>4@> <>t^&w>Y j>X`P>4A>4Y N4A>Pu+UAMU>XMA(4w>4s V+T jX>`u+`>P>X zP&u>P V+(T $1PY @+ P>tw>UT'vXw 4(P $>Pu'UA4XMT'vXw w>PX4w> Hl +4zX>U>4q p4z1Uw> @>P NTMA>UU(4w @>PS>4A>4`>MA>(>P(4w +` @>T JB )\\y (4@ @>M <>@>(A(4wM^("+[uM>M -PX$+A>P ?UtA>PM$1PM1Pw> u+A MX[u @X>M w>'4@>PAq f(4T>uP u+A @>P <50 X4 >X4>P S>Xu> $14wP(4@U>w>4@>4 64AM[u>X@(4w>4 u>P+(Mw>+P`>XA>AY @+MM >`>4M1 "X> `>X +4@>P>46X4V(4zAM+PA>4 +([u `>X 6X4V&4zA>4 XQ $14 K )) @X> 6X4V&4zA>>P^X>U(4wM+`MX[uA@(P[u @+M QAP>`>4 4+[u >X4>T O1A+U&`>PM[u(MM @>P 6X44+uT>4 &`>P @X> Hl w>tV>44^>X[u4>A XMA ,<50 $q 2qyq)\\\ 7 Jppp S GGC2GY <QA<Uq pp )\\\Y EE\I $q )\qEq)\\E 7 F S *C\EY <QA<Uq pp )\\EY :G\I $q .2q.q)\.\ 7 F S )C\GY <50CfJ )\.\Y.)y.sq h+vw>`>4@ XMA @+`>X wP@Mq @+M 3>M+TA>Pw>`4XM @>P $1P+(MMX[uAUX[u>4 J>PtT/w>4M4(A^(4wY "1`>X +UU>P@X4wM 4X[uA MA>(>P`+P> (4@ MA>(>PzP>X> J>P'(v>tP(4wMw>"X44> +(v>P <>AP+[uA `U>X`>4 ,<50 $q 2qyq)\\\ 7 Jppp S GGC2GY<QA<Uq pp )\\\Y EE\Y (4A>P J>P">XM +(z <50 $q )yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp.2:xY Gy.sq 9X> <>+4A"1PA(4w @>P 5P+w>Y 1` @>P QA-zUq >X4> L`>PM[u(MM>P^X>tU(4wM+`MX[uA `>M+vY u'4wA 4+[u ^(AP>zz>4@>P ?4MX[uA @>M <50 $14 >X4>P (4A>P0>P+4^X>u(4w +UU>P 1`W>VAX$>4 NTMA'4@> ^( AP>zz>4@>4 ,H+uPM[u>X4UX[utV>XAMtsbP1w41M> &`>P @X> $1P+(MMX[uAUX[u> 9+(>P @>P J>PT/w>4M4(A^(4wY @X> X4@X>M>P B>XAM-+44> $1P+(MMX[uAUX[u >P^X>UA>4 MA>(>P-zUX[uAXw>4 6PAP'w> (4@ @X> X4@X>M>T B>XAP+(T $1P+(MMX[uAUX[u +4z+UU>4@>4 6P">P`M+(z">4@(4w>4 +` ,<50 $q):q.\q.222 7 Jppp S GC2GY <50CfJ )\\\Y yExsq1U;?L;\P""i*U">M;YhA'hU&WP '"U 2iUKAP"; E"i(MX"iM;YhY"h&W(\P";l fX[uA>X4u>XAUX[u `>(PA>XUA "XP@ @X> 5P+w>Y 1` z&P @X> J>P"XPVUX[u(4w $14 K )* >X4> 6X4tV&4zA>>P^X>U(4wM+`MX[uA >Pz1P@>PUX[u XMA ,$wUq +UUwq !"RSP=4Y 9QAS )\.\Y G::I @+tw>w>4 K"SOW37AOJS" X4 G)CY K )* S4q ..I '=W=47Y4=RR=2 X4 A@8QU>2 FFFpqK )* S4q )Y yyI'=4P3Q"PP X4 IAFY K )* S4q ? )sq f+[u +? XMA +([u `>X @>4 -PXt$+A>4 J>P'(v>P(4wMw>M[u'zA>4 >X4> 6X4V&4zA>>P^X>U(4wM+`MX[uA >Pz1P@>PUX[uY @X>tM> M>X W>@1[u @(P[u @X> $>PwU>X[uM">XM> V(P^>4 0+UA>zPXMA>4 1`W>VAX$X>PA (4@ A}-XtMX>PA ,M1 <50 $q )qyq)\\\ 7 pF S GxC2EY <QA<Uq pp )\\\Y xE2I YR=PS X4 )R0QU@8YK )* S4q .*sq 9X> >4w> O+A`>MA+4@Mz+MM(4w (4@ @X> l14^>4AP+AX14 +(z @>4 6X4tT+UA+A`>MA+4@ @>P J>P'(v>P(4w M[uUX>vA (6 @+M (4w>M[uPX>`>4> 6Pz1P@>P4XM >Xt4>P 6X4V&4zA>>P^X>U(4wM+`MX[uA +(Mq J1P @>T 0X4A>PwP(4@ >X4>P J>P'(v>P(4wMtzPXMA $14 A>XU">XM> ^>u4 n+uP>4 >PM[u>X4A @X> ?44+uT> >X4>P O}-XMX>P(4w 4X[uA&`>P^>(w>4@q 9X> bP1`U>T+AXV "(P@> @(P[u @>4 w>M>A^w>`>PXM[u>4 ?(MM[uU(MM$14 HXPAM[u+zAMw&A>P4 @>M A'wUX[u>4 3>`P+([uM +(M @>T ?4">4@(4wM`>P>X[u

g N ?4Tq xxE7xxG 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

xxG

Page 253: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

@>M K )* @(P[u @+M nQA3 )\.\ X4 M>X4>P -P+VAXM[u>4 <>@>(A(4w >4AM[u'PzA ,@+^(+(Mz&uPUq K )* ?4Tq .y:sq8"U #"; 1U;?L;\P"; AMh h7;hPUY"; c"UhPM;Y"; ;A&W g NN ain O XMA jX>`tu+`>P>X @>4V`+PY ^< `>X -PX$q J>PTX>A(4w>4 +(M iQA>(>PM-+PT1AX$>4gY "X> 4X[uAV1MA>4@>[V>4@> lz^tJ>PTX>A(4w +4 5+TXUX>4+4w>u/PXw> ,Mq >A"+ <50 $q )Eq.q)\\\ 7 pF S GGC2:Y <50CfJ )\\\Y .\:.Y ^(P J>P[u+PA>P(4w >X4>P Q>w>U}+[uAsqB(P ?UAz+MM(4w @>M K )) fPq * Q+A^ * u+A @+M <J>Pz3 XT L`PXw>4 +(Mw>z&uPAY@+MM >X4> w>MA>Xw>PA> jX>`u+`>P>Xw>4>XwAu>XA `>MAXTTA>P 6X4V(4zAMm(>UU>4 V>X4>S>[uAz>PAXw(4w z&P J>PU(MA$>PP>[u4(4wM`>M[uP'4V(4w>4 `X>A>4 V+44 ,$wUq<J>Pz3 $q *\q2q.22: 7 ) <$S .:.:C2.Y <J>Pz36 22Y ::Y 22sq8"U #"; 1U;?L;\P"; AMh <'Y"7i#;"P";'"*LY"; ;A&W g NN ain Z XMA jX>`tu+`>P>X @>4V`+PY ">44 @X> ?(z">4@(4w>4 @X> <>^&w> @>P ?`w>1P@4>A>4 z&P @X>w>M+TA> H+uU->PX1@> &`>PMA>Xw>4q 9+M ?`^(wM$>P`1A $14 Hl X4 K )) fPq xQ+A^ ) (4@ * XMA z&P @X> <>(PA>XU(4w >X4>M O1A+U>Pz1Uw>M 4X[uA ^( `>P&[VMX[uAXw>4,Mq ?4Tq *2*sq

6X4MA">XU>4 zP>Xq

Cn <86 #"i 1U;?L;\P""i*U">M;YhA'hU&WP

<;>AM\K"i>MhP"% Mq ?4Tq x.. zzq<;h&W"U;h'"/"Uh% Mq ?4Tq *E) zq8AMW"ii";=7#">>% J>P'(v>PA @>P QA-zUq @X> XT S+uT>4 >X4>M <+(u>PP>4T1@>UUM>PPX[uA>A>4 6Xw>4A(TM"1u4(4w>4 V(P^ 4+[u @>P 5>PAXwMA>UU(4w ,XT QAP>XAz+UU >X4`XM ^">X h14+A> 4+[u 5>PAXwMA>UU(4wsY M1 XMA X@S @+$14 +(M^(w>u>4Y @+MM @>PQA-zUq V>X4>4 iO1A+U&`>PM[u(MMg >P^X>U>4 "XUU ,53 0+T`q $q .yq)q.2:: 7 J.xC:GY 653 .2::Y yyyY PVPqsq J>PTX>A+4^>Xw>4 +UU>X4 `>U>w>4 4+[u ?4MX[uA @>M53 0+T`q $q .yq)q.2:: ,J .xC:GY 653 .2::Y yyyY PVPqs 41[u 4X[uA @X> ?`MX[uAY>X4>4 O1A+U&`>PM[u(MM ^( >P^X>U>4q8AM>A;#% H>44 @>P QA-zUq >X4>4 <>APX>` +(z <+(U+4@ (4A>Pu'UA (4@ @>P <>APX>`J>PU(MA> >P`PX4wAY M-PX[uA @X>M 4X[uA 1u4> H>XA>P>M @+z&PY @+MM @>P QA-zUq MX[u$14 $1P4u>P>X4 X4 HXPVUX[uV>XA 4(P >X4>4 3>"X44 +(M @>P <1@>4">PAMA>Xw>P(4w$>PM-P+[u (4@ @+u>P jX>`u+`>P>X $1PUX>wAI @X> J>PU(MA> MX4@ MAUq ^( `>P&[VMX[uAXtw>4Y ">44 4+[u @>4 NTMA'4@>4 V&4zAXw> 3>"X44> T/wUX[u >PM[u>X4>4 ,S50 $q):q.q.2*GY QA(H .2*GY .x*sq <>X >X4>T (4`>`+(A>4Y +[uA n+uP> U+4w $>P-+[uA>A>43P(4@MA&[VY `>X @>T @X> 3PQAq (4@ 0+zA-zUX[uA$>PMX[u>P(4w @1-->UA M1 u1[u"X> @X> 6X44+uT>4 "+P>4Y u+A @+M 0>MMq 53 ,$q .2qyq.2:G 7 .* l .\C:EY 653.2:GY yE\Y PVPqs +(z 5>uU>4 >X4>P 6X4V&4zA>>P^X>U(4wM+`MX[uA w>M[uU1MM>4q 6X4>4X[uA V1MA>4@>[V>4@> J>P-+[uA(4w >X4>M (4`>`+(A>4 3P(4@MA&[VM >Pz1Uw> 41At">4@Xw +(M 3P&4@>4 @>P J1PP+AMu+UA(4w z&P >X4> U+4wzPXMAXw w>-U+4A> <>`+((4w1@>P +`>P z&P >X4>4 M->V(U+AX$>4 3P(4@MA&[VM$>PV+(z (4@ @+TXA +(M -PX$+A>43P&4@>4q8"PiU"'hAM\YA'"% 9X> 6PTXAAU(4w @>M O1A+Uw>"X44M >Pz1UwA >X4M[uUX>vUX[u <>tAPX>`M+(zw+`>I @>P <>APX>`M+(zw+`>w>"X44 XMA X4 @>4 O1A+Uw>"X44 >X4^(`>^X>u>4,Mq <50 $q )2q.\q.2:. 7 pJ S .*:CG:Y <QA<Uq pp .2:)Y *:.I $q )xqGq.2:E 7 pJ S.*GC:xY <QA<Uq pp .2:EY :\:Y (4@ ?4Tq *:.sqpT L`>Pw+4w >X4>M >MAUq P>U>$+4A>4 <>APX>`M ^(P jX>`u+`>P>X XMA V>X4> <>APX>`Mt+(zw+`> ^( M>u>4Y >M >Pz1UwA >X4> 5>MAM[uP>X`(4w @>P MAXUU>4 S>M>P$>4Y @X> >PMA`>X M-'A>P>P ?(z@>[V(4w ^( >Pz+MM>4 MX4@ ,<50 $q )2q.\q.2:. 7 pJ S .*:CG:Y<QA<Uq pp .2:)Y *:.I $q *\q.q.2:E 7 pJ S )G\C:xY <QA<Uq pp .2:EY y.EI Mq +(Mz&uPUq?4Tq x*\sq

1 )y*

Fq ?<; @>P 6X4V&4zA>>P^X>U(4wM+`MX[uA ?4Tq xxG7xy\ g N

xx:7xx2

xy\

Page 254: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 )yx ^Hc=:

8"/"Uh>AhP% Mq ?4Tq *E.q8"/"Uh2i7'>"="% Mq ?4Tq *E\ zzq8U";";*M&WP V+44 jX>`u+`>P>X `XU@>4Y ">44 MX> +(v>Pu+U` >X4>M U(zq <>APX>`M(4A>Pu+UA>4 "XP@ ,dJ3QAq <@q .) Qq .y.I S50 $q .EqEq.2*)Y SQA<Uq .2*)Y 2G)sqpMA MX> f>`>4`>APX>` >X4>M U(zq <>APX>`MY M1 V+44 @X> 5P+w> @>P jX>`u+`>P>X >X4tu>XAUX[u z&P @>4 w+4^>4 <>APX>` >X4M[uUq @>P <X>4>4^([uA ^( `>(PA>XU>4 M>X4 ,Mq?4Tq *2\sq8U>#WAM"i% 6X4> ?4U+(z^>XA ^(T HX>@>P+(z`+( @>P @(P[u @>4 lPX>w ^>PMA/PA>4bP+~XM "(P@> ^(w>`XUUXwA @(P[u 53 SuU@qtbzq $q .:q.)q.2yE ,p yGCyyY << .2yGYx)EY PVPqsq877PhK"i=U"PM;Y +UM jX>`u+`>P>X $wUq 53 SuU@qtbzq $q *.q*q.2GG ,ppp .*yCGxY653 .2GGY *y:Y PVPqsI z&P 533KcR>6!m: $wUq <50 $q ).qGq)\\x 7 F S **C\*Y<QA<Uq pp )\\xY .\E*I Mq f^3K3d<>$RKm6eO f^3K3dcmT:mdei8iU"\=Ai?";hA==>M;Y% Mq fE>88m:K&K=T;m=Kei8iU"\PAM'";*M&WP M1UU jX>`u+`>P>X M>X4Y @+ ">w>4 @>P @+TXA $>P`(4@>4>4 SXMXtV>4 4X[uA 4+[uu+UAXw TXA 3>"X44>4 w>P>[u4>A ">P@>4 V+44 ,53 h&4MA>P $q.)q.)q.2E)Y 653 .2E*Y )2.Y PVPqsq8M&WK"i>AY% 9>P <>APX>` >X4>M <([u$>PU+wM V+44 jX>`u+`>P>X M>X4Y ">44 M>X4<>APX>` &`>P"X>w>4@ +(z @>4 ->PM/4UX[u>4 f>Xw(4w>4 @>M <>AP>X`>PM `>P(uA (4@V>X4 M[uU&MMXw>M <>APX>`MV14^>-A $1PUX>wA ,<50 $q )*qyq)\\G 7 F S **C\xY<QA<Uq pp )\\GY :Gxsq6WAiP"i\>MY'"PiU"'% jX>`u+`>P>X `>W+uA @(P[u 53 f@Mq $q yqEq.2:E ,pp y.GC:xY653 .2:GY *\.Y PVPqs (4@ 53 <P>T>4 $q )Eq..q.2:G ,pp )).t)))C:y lY 653.2::Y .**Y PVPqsq p4 `>X@>4 5'UU>4 z>uUA> >M +4 >X4>P V14VP>A>4 l+UV(U+AX14 @>MQA-zUq 9X> >P"+PA>A> ?(MU+MA(4w (4@ @>P uX>Pz&P >P^X>UA> 6PU/M P>X[uA>4 W>">XUM4X[uA ^(P 9>[V(4w $14 BX4M>4 (4@ ?z?I J>P'(v>P(4wMw>"X44> "(P@>4 4X[uA>P^X>UAY H>P`(4w z>uUA> ">XAw>u>4@q pT 5+UU @>M 53 <P>T>4 "+P +(v>P@>T @X>5P+( @>M 3>M>UUM[u+zA>PM 0+(-AV(4@X4I AP1A^ jX>`u+`>P>X 4+uT @+M 53 <P>T>4wU>X[u^>XAXw $3? +4q B(P <3<tp44>4w>M>UUM[u+zA `>X >X4>T $14 T>uP>P>4 3>tM>UUM[u+zA>P4 A>XUM `>APX>`UX[u A>XUM -PX$+A w>4(A^A>4 5U(w^>(w Mq <50 $q .xqxq.2G),pJ S .G)CE2Y <QA<Uq pp .2G)Y y22sI ^(P H>P`(4wMV1MA>4+(zA>XU(4w >X4>M A>XUM `>tAPX>`UX[uY A>XUM -PX$+A w>4(A^A>4 0(`M[uP+(`>PM Mq <50 $q )Gq)q.2:y 7 p S )\C:),<QA<Uq pp .2:yY xy:sq4iM&??7hP";*Mh&WMhh >X4>M Q[uPXzAMA>UU>PM ^(P J>P/zz>4AUX[u(4w M>X4>M H>PV>M+4 >X4>4 J>PU+w XMA +UU>X4 V>X4 NTMA+4@Y @>P w>w>4 >X4> 3>"X44>P^X>U(4wM+`MX[uAM-PX[uA ,f@Mq 53 $q )*q.\q.2:E 7 pp y*2C:xY 653 .2:GY *x.Y PVPqsq pT QAP>XAz+UUu+AA> @>P lU'w>P +` @>T y\.q 6~>T-U+P >X4>4 0141P+P+4M-P([u (4@ +([u A+AtM'[uUX[u XT >PMA>4 n+uP >X4> 6X44+uT> $14 &`>P *\\\ 9h >P^X>UAI Mq +([ufE$Rd=WKcKm::mde" fEm:%cK-md:>Tei1;P;AW="% 3P(4@MA&[V> >X4>M U(zq <>APX>`M ">P@>4 4X[uA @+@(P[u 41A">4@Xw>MbJ TXA @>P 51Uw> @>P 64A4+uT>Y @+MM MX> +UM 5(AA>PwP(4@U+w> z&P -PX$+A w>u+UA>t4> bz>P@> @X>4>4 ,<50 $q *\q.q.2:E 7 pJ S )G\C:xY <QA<Uq pp .2:EY y.Esq1i\U;#"i% <>M14@>PM U+4w> ?4U+(z$>PU(MA> `>X 6PzX4@>P4 M-P>[u>4 4X[uA w>w>4>X4> 6X4V&4zA>>P^X>U(4wM+`MX[uA ,<50 $q .xq*q.2:y 7 pJ S :C:xY <QA<Uq pp .2:yYx)xZ .* n+uP> J>PU(MA>sq jX>`u+`>P>X UX>wA `>X 6PzX4@>P4 >PMA @+44 $1PY ">44 @>P6PzX4@>P @X> ?(MMX[uAMU1MXwV>XA M>X4>P O'AXwV>XA >PV>44A (4@ @X> ?P`>XA @>441[uz1PAM>A^A ,<50 $q .xq*q.2:y 7 pJ S :C:xY <QA<Uq pp .2:yY x)xY Mq ?4Tq xx*sq5P+wUX[u XMAY 1` 3>"X44>P^X>U(4wM+`MX[uA z&P W>@> 6PzX4@(4w 4>( ^( -P&z>4 XMAY^< ">44 @>P 6PzX4@>P 4+[u >X4>T 5>uUM[uU+w +4 +4@>P>4 6PzX4@(4w>4Y >$AUq M1t

g N ?4Tq xy\ 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

Page 255: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

w+P X4 w+4^ +4@>P>4 <>P>X[u>4 +P`>XA>Aq <>P&[VMX[uAXwA "(P@> XT NPA>XUMz+UU <50$q .xq*q.2:y ,pJ S :C:xY <QA<Uq pp .2:yY x)xsY @+MM b+A>4A> >PA>XUA (4@ @X> 6PzX4t@(4w>4 +UM i$1UVM"XPAM[u+zAUX[u ">PA$1UUg XQ$q K * fPq . 6PzJd +4>PV+44A "(Pt@>4q 5&P jX>`u+`>P>X >X4>M 6PzX4@>PMZ <50 $q )2q.q.2G\ 7 pJ S G:CE\ ,<QA<Uq pp.2G\Y *.2sq N6 MX4@ >4AM[u>X@>4@ >X4 -U+4$1UU>M 0X4+P`>XA>4 +(z >X4> 6PzX4@(4w,^< +([u P>[uA^>XAXw> b+A>4AP>[u>P[u>s (4@ @X> <>T&u(4w>4 @>M 6PzX4@>PM (T>X4> "XPAM[u+zAUX[u> J>P">PA(4w @>P 6PzX4@(4w ,X4 @X>M>T QX44> +([u <50 $q*qEq)\\y 7 Fp Q GC\ ,bl0sY <50CfJ )\\yY .yyEY "1 >A"+ +(z @+M QAP>`>44+[u 6PA>XU(4w >X4>M b+A>4A>M +`w>MA>UUA "XP@sI "X> U+4w> >P z&P @X> 6PzX4@(4w `>t4/AXwAY XMA 4X[uA $14 <>@>(A(4wI Mq +([u ?4Tq xx*q1iW5WP" <'h"P*M;Y";% B(P 6X4`>^X>u(4w X4 @X> O1A+U>Pz1UwMP>[u4(4w Mq?4Tq *2*q0"iU";WAMh '*/n V/7W;M;Y% HXP@ >X4> 5>PX>4"1u4(4w `^"q >X4 5>PX>4u+(M$>PTX>A>AY M1 XMA @+4+[u ^( @Xzz>P>4^X>P>4Y 1` @>P QA-zUq @X>M> +([u M>U`MA 4(A^A1@>P 4X[uAq f(A^A @>P QA-zUq @+M d`W>VA +([u -PX$+AY M1 XMA >X4> O1A+U-P1w41M> +4t^(MA>UU>4 ,$wUq <50 $q .xq.)q.2GE 7 Jppp S 22CG)Y <QA<Uq pp .2GGY *\ysq pMA @X>M4X[uA @>P 5+UUY M1 V+44 4+[u ^(AP>zz>4@>P ?4MX[uA @>M <50 1u4> ">XA>P> bP&tz(4w $1T J1PUX>w>4 >X4>P 6X4V&4zA>>P^X>U(4wM+`MX[uA +(Mw>w+4w>4 ">P@>4Y">44 @X> 5>PX>4"1u4(4w "'uP>4@ @>P B>XA @>M j>>PMA+4@>M z&P @X> J>PTX>A(4w+4 5P>T@> `>P>XAw>u+UA>4 "XP@ ,<50 $q yq..q)\\) 7 pF S .:C\)Y <QA<Uq pp )\\*Y2.xsY 4'u>P ?4Tq xxEq0U>=Y"h">>h&WA\P% 6X4> 5XUTw>M>UUM[u+zA u+4@>UA 4X[uA TXA 3>"X44>P^X>U(4wMt+`MX[uAY ">44 >X4 bP1@(VAX14M$>PAP+w +`w>M[uU1MM>4 "XP@Y 1`"1uU @+M 9P>ut`([u 4X[uA `>V+44A XMA (4@ V>X4> l>44A4XMM> &`>P @+M bP1W>VA (4@ @X> "XPAtM[u+zAUX[u> J>P">PA`+PV>XA `>MA+4@>4 ,<50 $q ):q.q.2:: 7 pJ S .x:C:yY<50CfJ .2::Y E)Gsq jX>`u+`>P>X $>P4>X4A `>X >X4>P Q-X>UzXUTtl3 TXA MA>Xw>4t@>4 J>PU(MA>4 @(P[u 53 f@Mq $q .Eqxq.2:E ,pF .xGC:)Y 653 .2:GY .GGY PVPqsq9+M 53 4+uT z&P @X> >PMA>4 n+uP>Y &`>P @X> +UU>X4 ^( >4AM[u>X@>4 "+PY +4Y @+MM@X> <>A>XUXwA>4 ">w>4 4X>@PXw>P bP1@(VAX14MV1MA>4 (4@ w(A>P h+PVA[u+4[>4 TXA3>"X44>4 P>[u4>A>4Y ^(T+U MX[u @X>M> +([u `>X 9PXAA>4 uX>P&`>P X4z1PTX>PA u+AtA>4q 5&P M-'A>P> n+uP> ">P@> MX[u @X> 5P+w> @>P jX>`u+`>P>X 4>( MA>UU>4 ,Mq?4Tq x\) ^(T B>XA-(4VA @>P <>(PA>XU(4w @>P 6X4V&4zA>>P^X>U(4wM+`MX[uAsq0U;A;*U"iM;Y% B(T 6X4zU(MM +(z @>4 O1A+U>Pz1Uw Mq ?4Tq x\:q0UP;"hh&";P"i% Mq <50 $q *.qGq)\\) 7 F S x:C22Y <QA<Uq pp )\\*Y ):)q07ihP/UiPh&WA\P% Mq ?4Tq xx.q0i"U*"UP*";PiM=% 9X> 5&uP(4w >X4>M 5P>X^>XA^>4AP(TM ,O>44XM-U'A^>Y Q+(4+YS>MA+(P+AX14Y 5P>T@>4^XTT>PY <>P+A(4wMP'(T>s V+44 4X[uA $14 $1P4u>P>X4 +UM(4w>>Xw4>A +4w>M>u>4 ">P@>4Y +(z 9+(>P 3>"X44> ^( >P`PX4w>4 ,/MA>PPq J30$q )Eq..q.2G2Y ):xECG: ^XAq 4+[u QHl .2:. 0>zA .2Y )xsq 9X> 5P+w>Y 1` @X> O'tAXwV>XA >X4>P 6X4V(4zAM+PA ^(^(P>[u4>4 XMAY >Pz1P@>PA V>X4>4 U'4w>P>4 <>(PA>XtU(4wM^>XAP+(TY ">44 >M ^(P 6P/zz4(4w @>M 3>">P`>`>APX>`M w+P 4X[uA V1TTAq9X> ?(z">4@(4w>4 @>M J1P`>P>XA(4wM^>XAP+(TM MX4@ 4(P @+44 (4`>+[uAUX[uY">44 >PV>44`+P XMAY @+MM @X> BX>U> @>M QA-zUq X4 H+uPu>XA w+P 4X[uA +(z >X4>4 3>t">P`>`>APX>` +UM 6X4V1TT>4Mm(>UU> w>PX[uA>A "+P>4 ,/MA>PPq J30 $q )Eq..q.2G2Y ):xECG: ^XAq 4+[u QHl .2:. 0>zA .2Y )xsq B(P 3>"X44>P^X>U(4wM+`MX[uA`>X >X4>T 5XA4>MM[>4A>P Mq <50 $q *.qGq)\\) 7 F S x:C22Y <QA<Uq pp )\\*Y ):)q0i"=#";2";hU7;% jX>`u+`>P>XY ">44 4+[uu+UAXw >PAP+wU1MI +([u ">44 MX> z&P >Xt4> M-'A>P> 6~XMA>4^MX[u>P(4w (4A>Pu+UA>4 "XP@ ,53 h&4[u>4 $q .)q:q.2yyY69QAB .2yyY y*.sI Mq f,&cKm%>Hcei

1 )yy

Fq ?<; @>P 6X4V&4zA>>P^X>U(4wM+`MX[uA ?4Tq xy\ g N

Page 256: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 )yE ^Hc=:

.(hP"WAMh% J>PU(MA> $14 +[uA n+uP>4 P>[uAz>PAXw>4 +UU>X4 41[u 4X[uA @X> ?44+utT> $14 jX>`u+`>P>XI uX4^(V1TT>4 T(MM @X> bP&z(4wY 1` @+M 3'MA>u+(M +(M->PM/4UX[u>4 3P&4@>4 (4@ f>Xw(4w>4 (4A>Pu+UA>4 "(P@> ,<50 $q .*q.)q.2:x 7Jppp S y2C:)Y <QA<Uq pp .2:yY xyy TXA ?4Tq 'O=4P=4Y << .2:yY 2\:I D;;=478"13Y QA<-q .2:yY ..GI 5S .2:yY *\*I G=UP:Z42P=4Y SHb yE .q*Y .)G:sq 9X>J1PX4MA+4^ "+P 1zz>4MX[uAUX[u 41[u $14 @>T 1`Wq jX>`u+`>P>X`>wPXzz +(Mw>w+4tw>4Y "'uP>4@ @X> S>$q 4+[u @>T NTM[u">4V>4 @>M 3P1v>4 Q>4+AM ,<50 $q)yqEq.2:x 7 3PQ xC:)Y <QA<Uq pp .2:xY Gy.s ^(T M(`Wq jX>`u+`>P>X`>wPXzz ^( >4AtM[u>X@>4 u+AA>Y ,Mq uX>P^( ?4Tq *xEsI $wUq f.dm8!m6lm6c=36ei.AiP";'AM% jX>`u+`>P>X "(P@> +`w>U>u4A @(P[u S50 $q ):q.q.2*G ,QA(H .2*GY.x*sI Mq +([u f5>H:>6!eI Mq z>P4>P f@m=R6>$RKc%>H8>6:>TmeI &`>P w+PA>4`+(A>[ut4XM[u> QUwq Mq fE>88:H6Tei."\>LY">\Ai= V+44 jX>`u+`>P>X M>X4 ,S50 $q .q*q.2*xY l+PA>X 6QA3 .2)yY K E?`Mq . fPq . S4q .*sY ">44 MX> XT B(M+TT>4u+4w TXA >X4>P n+w@ `>APX>`>4 "XP@(4@ @X>M> XT J1P@>PwP(4@ MA>uAI XMA @+M 4X[uA @>P 5+UUY M1 MX4@ @X> n+w@+(z">4t@(4w>4 +UM j>`>4Mz&uP(4wMV1MA>4 +(M^(M[u>X@>4q."hPLP"% 3>MA&A> `^"q bz>P@>^([uA "(P@>4 $>PM[uX>@>4AUX[u +UM jX>`u+`>P>X `>tu+4@>UAY +([u ">44 XT B(M+TT>4u+4w TXA >X4>T U(zq <>APX>` (4A>Pu+UA>4q

dJ3QAq <@q GY .:yY +([u ^XAq SQA<Uq .2)EY .2yI S50 $q )xq*q.2)EY SQA<Uq .2)EY .2xI $q2qxq.2*\Y SQA<Uq .2*\Y *ExI $q Gq:q.2*yY SQA<Uq .2*EY .*:I <50 $q )q..q.2Ey 7 p )).CE)QY <QA<Uq pp .2EEY )yyY `>APq l+-3>MqI $q ):q*q.2:x 7 pJ S xyC:.Y <50CfJ .2:EY ).*I$q ).q*q.2:y 7 pJ S )yC:)Y <QA<Uq pp .2:yY *22I $q .yq..q.2:x 7 pJ S .*2C:.Y <QA<Uq pp.2:yY )\yI $q ):q..q.2:y 7 pJ S .G:C:*Y <QA<Uq pp .2:EY )2*I $q .q.)q.2:: 7 pJ SG)C:GY <QA<Uq pp .2:2Y )*xI $q )Gq.q)\\\ 7 pJ S **C22Y <QA<Uq pp )\\\Y ))GY `>APq 3>t"X44>PTXAAU(4w 4+[u 9(P[uM[u4XAAMM'A^>4q

<>@>4V>4 w>w>4 @X> ?44+uT> $14 jX>`u+`>P>X z&P @>4 >4AM[uX>@>4>4 5+UU '(tv>PA>4 S50 $q .2qEq.2)2 ,SQA<Uq .2)2Y xG*sI $q Eq..q.2*E ,SQA<Uq .2*GY *2.sq?([u `>X j+4@"XPA>4 TXA 3>"X44>PTXAAU(4w 4+[u 9(P[uM[u4XAAMM'A^>4 XMA >X4>jX>`u+`>P>X 4X[uA $/UUXw +(Mw>M[uU1MM>4Y $wUq <50 $q Eq*q)\\* 7 pJ S )EC\.Y<QA<Uq pp )\\*Y G\)I +4@>PM <50 $q )xqGq.2:E 7 pJ S .*GC:xY <QA<Uq pp .2:EY:\: $wUq ?4Tq xx.q JwUq +([u fFm66lWmd!e" fFm66cK>::e" fDd>%dm66cl3dKe" fA3::%:HKQ(H$RKei.i7XWA;#">h'"PiU"'% <>X >X4>T 3P1vu+4@>UM`>APX>` M-PX[uA @>P <>">XM @>M>PMA>4 ?4M[u>X4M @+z&PY @+MM 3>"X44>P^X>U(4wM+`MX[uA $1PUX>wA ,<50 $q .2q..q.2:y 7 Jppp S xC:*Y <QA<Uq pp .2:EY ):2Y XT NPA>XUMz+UU> +`>P jX>`u+`>P>X `>W+uAsY^(T ?4M[u>X4M`>">XM Mq ?4Tq *E)q+"iAMhY"'"i "U;"i 0A&W*"UPh&WiU\P u+4@>UA 1u4> 3>"X44>P^X>U(4wM+`MX[uAY">44 +`M>u`+P +(z 9+(>P w>PX4wz&wXw>4 6X44+uT>4 wU>X[u`U>X`>4@>P 0/u>"+[uM>4@> ?(Mw+`>4 w>w>4&`>PMA>u>4 ,53 Q++PUq $q )\qEq.2:x 7 p )G2C:)Y 653.2:yY .2Y PVPqsq+7'',$ @+M X4 3>">P`>`>APX>` (Tw>"+4@>UA ">P@>4 M1UUY T(MM @+44 +([u 4+[u`>APX>`M"XPAM[u+zAUX[u>4 3>MX[uAM-(4VA>4 1Pw+4XMX>PA ">P@>4I >Pz1P@>PUX[u XMA >Xt4> -U+4$1UU> T+PVA1PX>4AX>PA> <>APX>`Mz&uP(4w ,0>MMq 53 $q 2q.)q.2:E 7 Jppp)):C:\Y 653 .2:GY *\*Y PVPqsq+7'',\7P7YiA\% jX>`u+`>P>X `>W+uA `>X ?-1Au>V>PY @>P 51A1wP+z>4V(PM +UM 51PAt`XU@(4wMV1MA>4 ,<>P(zM^X>U bP>MM>z1A1wP+zs w>UA>4@ T+[u>4 "1UUA> ,53 SuU@qtbzq$q )xqEq.2GE 7 pp .y*CG*Y 653 .2GGY ..yY PVPqsq+5&WhP=U"P" +(zwP(4@ w>M>A^UX[u>P <>MAXTT(4w>4 z&P >X4> hX>A"1u4(4w ,X4n(w1MU+"X>4sY @X> @+^( z&uPAY @+MM +(z 9+(>P V>X4> -1MXAX$>4 6X4V&4zA> +(M J(J

g N ?4Tq xy\ 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

Page 257: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

>P^X>UA ">P@>4Y M[uUX>vA >X4> 3>"X44>P^X>U(4wM+`MX[uA +(M ,0>MMq 53 $q ).q*q.2:* 7 pp *.yC:\Y 653 .2:xY .GEY PVPqsq+5W"i" ."/A>P%HXP@ >X4 <>APX>` @(P[u u/u>P> 3>"+UA MAXUUw>U>wAY M1 UX>wA V>X4>jX>`u+`>P>X $1PY M1U+4w> @>P QA-zUq MX[u >P4MAu+zA `>T&uAY Xu4 "X>@>P X4 3+4w ^(`PX4w>4 ,/MA>PPq J30 $q .yqxq.2GyY .)2ECG*Y ^XAq QHl .2:. 0>zA .2Y )ysqf#"";/"PP'"/"i'% 9X> <>A>XUXw(4w +4 >X4>T /zz>4AUX[u>4 p@>>4">AA`>">P`@(P[u 9X-U1TX4w>4X>(P> @>P 5+[uPX[uA(4w ?P[uXA>VA(P "(P@> 4X[uA +UM jX>`tu+`>P>X +4w>M>u>4 ,<50 $q .Eq.q.2Gy 7 pJ S GyCGxY <QA<Uq pp .2GyY yy:Z 4+[utu+UAXw> 3>"X44>Y 5/P@>P(4w @>P ">XA>P>4 <>P(zMA'AXwV>XAsqeAY#%

I&WiU\PPM=% G=UP:Z42P=4Y 9X> n+w@ +UM jX>`u+`>P>XkY p4zq .2GGY .ExyI )N8Q=Y 9X> n+w@XT 6X4V1TT>4MA>(>PP>[uAY 9QAB .2:yY E.)I A@8UP>R=4Y <>P>[u4(4wM$1PM[uU+w z&P @X><>">PA(4w >X4>P 6Xw>4W+w@ `>X J>PV+(z U+4@t (4@ z1PMA"XPAM[u+zAUX[u>P 3P(4@MA&[V>YQA<-q .2:EY E.I A@8UP>R=4Y ?(zA>XU(4w @>M l+(z-P>XM>M X4 l+(z$>PAP'w>4 XT <>P>X[u@>P j+4@t (4@ 51PMA"XPAM[u+zAY QA<-q .2:GY )x:I A@8UP>R=4Y 9+M n+w@P>[uA X4 ^X$XUtP>[uAUX[u>P (4@ >X4V1TT>4MA>(>PP>[uAUX[u>P QX[uAY fQA 9+PMAq . n+w@q

! a>T! >HW !m8 ,dH6! H6! 53!m6 m=6mc :>6!Q 3!md W3dcK+=dKc$R>WK:=$Rm6 5mKd=m%c @(P[u @>4<>APX>`MX4u+`>P 1@>P b'[uA>P `XU@>A >X4>4 O>XU @>P j(5 ,K .* ?`Mq . fPq *s (4@@+Pz @+u>P 4X[uAY ">XU MX> XM1UX>PA `>(PA>XUA J>PU(MA `PX4wAY +UM jX>`u+`>P>X `>u+4t@>UA ">P@>4q

S50 $q .:qEq.2*\Y QA(H .2*\Y .*:* | l+PA>X 6QA3 .2)yY K x2 ?`Mq )Y S4q yI <50 $q.*qGq.2G: 7 pJ S *yCGGY <QA<Uq pp .2G2Y .\\I G=UP:Z42P=4Y 5S .2G2Y .\y ,.\2sI +?S50 $q yqEq.2)2Y QA(H .2)2Y E*EI Mq +([u ?4Tq *2\ &`>P f>`>4`>APX>`>q

6A"+M +4@>P>M V+44 +`>P w>UA>4Y ">44 MX[u @X> n+w@ +UM <>APX>`MA>XU M1 $>PM>U`tMA'4@Xw>4 U'MMAY @+MM >X4> >Xw>4MA'4@Xw> 3>"X44-P1w41M> T/wUX[u XMAI Mq @+^( 4'tu>P ?4Tq *2\q! a>T! =6 a>T!l>$RK `XU@>A >X4>4 3>">P`>`>APX>`Y ">44 MX> 4+[uu+UAXw TXA 3>"X4t4>P^X>U(4wM+`MX[uA `>APX>`>4 "XP@Y +4@>P>4z+UUM jX>`u+`>P>X 1@>P M[uUX[uA j>t`>4Mz&uP(4wMV1MA>4 XQ@q K .) fPq .q

S50 $q Eq.\q.2*GY SQA<Uq .2*GY ..EGI $q ..q*q.2x)Y SQA<Uq .2x)Y E:)I $q :q..q.2yE 7 pJE*:Cyy NY <QA<Uq pp .2yGY :EI $q .2q..q.2yG 7 p 2yCyG NY <QA<Uq pp .2y:Y )GI G=UP:Z427P=4Y 5S .2G2Y .\y ,.\2sI A@8UP>R=4Y fQAq 9+PMAq . n+w@q

eAY#WAMh% Q>X4> <>4(A^(4w ^(P ?(M&`(4w @>P n+w@ +UM jX>`u+`>P>X `XU@>A V>X4>6X44+uT> +(M J(J ,S50 $q :q)q.2):Y QUwq <@q )*Y *y (4@ xEsq ?4@>PMY ">44@+M 0+(M 4+[u M>X4>P 6PPX[uA(4w 4X[uA 4(P ^(P w>U>w>4AUX[u>4 L`>P4+[uA(4wYM14@>P4 ^(T @+(>P4@>4 <>"1u4>4 w>>Xw4>A XMA ,OL(LY 05S .2GGY .:.sqdA2UPA>Y"h">>h&WA\P% B(P jX>`u+`>P>X `>X >X4>P l+-3>Mq Mq ?4Tq *yGY ^(P jX>`tu+`>P>X `>X 6X4V&4zA>4 +(M l+-J>PTq Mq ?4Tq xxyqdU;#"iPW"AP"i XMA jX>`u+`>P>XY ">44 >M 4X[uA 4+[u `>APX>`M"XPAM[u+zAUX[u>43P(4@M'A^>4 w>z&uPA "XP@ ,53 l/U4 $q .)q..q.2:. 7 J )G:C:\ 6Y 653 .2:)Y*xyY PVPqsZ 6X4> ->4MX14X>PA> Q[u+(M-X>U>PX4 (4@ Q14@>PM[u(UU>uP>PX4 u+AA> z&P@X> J1PMA>UU(4w>4 V>X4> 6X4APXAAMw>U@>P >Pu1`>4Y M14@>P4 4(P A>XU">XM> ?(MU+w>4t>PM+A^ +(M /zz>4AUX[u>4 3>U@>P4 >Pu+UA>4 (4@ 4(P z&P l(PM> &`>P lX4@>Pt (4@ n(tw>4@Au>+A>P 3>`&uP>4 $>PU+4wAqdU/U*M&WP% bP1`U>T+AXM[u XMA 4+[u <50 $q .2q.q.2:2 7 pJ S E)C:: ,<50CfJ.2:2Y GGysY 1` &`>Pu+(-A >X4 ?4`+( X4 @>4 uX>MXw>4 <P>XA>4wP+@>4 z&P >X4> MX44t$1UU> <>"XPAM[u+zA(4w 4+[uu+UAXw +(MP>X[u>4@>4 6PAP+w +`">Pz>4 V+44I ^(T U(zq<>APX>` `>X d`MA+4`+( Mq ?4Tq *2yI z&4z B>4A4>P d`MA "(P@>4 +UM 4X[uA +(MP>Xt[u>4@ +4w>M>u>4 ,<50 $q .2q.q.2:2 7 pJ S E)C::Y <50CfJ .2:2Y GGysq

1 )yG

Fq ?<; @>P 6X4V&4zA>>P^X>U(4wM+`MX[uA ?4Tq xy\ g N

Page 258: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 )y: ^Hc=:

d7;*"i;'"PiU"'"% <>X l14^>P4`>APX>`>4 XMA z&P W>@>4 <>APX>` w>M14@>PA @X> 3>t"X44>P^X>U(4wM+`MX[uA z>MA^(MA>UU>4q 6X4 l14^>P4 M>A^A MX[u M[u14 4+[u @>P 9>tzX4XAX14 X4 K .G ?VA3 +(M P>[uAUX[u M>U`MA'4@Xw>4 N4A>P4>uT>4 ^(M+TT>4Y M1@+MM z&P >X4> w>T>X4M+T> <>(PA>XU(4w @>P 3>"X44>P^X>U(4wM+`MX[uA V>X4 S+(TXMA ,M1 BN>>=4Y 9< .2:EY ))x.I /OP Y=8R=PY 9X> ?`wP>4^(4w $14 jX>`u+`>P>X(4@ >MAUq P>U>$+4A>P <>A'AXw(4w +(M `>APX>`M"XPAM[u+zAUX[u>P QX[uAY .2:2Y .*2sq?([u `>X @>P VMAUq dPw+4M[u+zA MX4@ @X> 6X4V&4zA> W>@>P 3>M>UUM[u+zA w>AP>44A ^(>PTXAA>U4 (4@ @+TXA XMA +([u @X> $1Pw>M[u+UA>A> 5P+w> 4+[u @>P 3>"X44>P^X>tU(4wM+`MX[uA w>AP>44A ^( `>(PA>XU>4 ,Mq BN>>=4Y 9< .2:EY ))x.I /OP Y=8R=PY9X> ?`wP>4^(4w $14 jX>`u+`>P>X (4@ >MAUq P>U>$+4A>P <>A'AXw(4w +(M `>APX>`Mt"XPAM[u+zAUX[u>P QX[uAY .2:2Y .*2sq 9X> <>wPq @>P w>w>4A>XUXw>4 ?(zz+MM(4w $14A@81RH=7D32=4RO8 ,5S .2:yY .2G _)\)]s (4@ G=UP:Z42P=4 ,5S .2G2Y .\y _.\2]s(4A>P 0X4">XM +(z >X4> 6X4wUX>@>P(4w X4 @X> 3>M+TA1Pw+4XM+AX14 @>M l14^>P4MTXA >X4>P iMX44$1UU>4 5(4VAX14 XT 0X4`UX[V +(z @X> "XPAM[u+zAUX[u>4 3>M+TAX4A>tP>MM>4 XT l14^>P4g ,M1 A@81RH=7D32=4RO8Y 5S .2:yY .2Gs &`>P^>(wA 4X[uAY @+>M 4X[uA +(z MX44$1UU> 5(4VAX14>4 z&P +4@>P> <>APX>`> +4V1TTAY M14@>P4 +UU>X4+(z @X> ?`MX[uA @>M QA-zUqY >X4> <>APX>`M$>PT/w>4MT>uP(4w z&P @>4 ^( `>(PA>XtU>4@>4 <>APX>` ^( >P^X>U>4q ?UU>P@X4wM V/44>4 MX[u +(M >X4>P l14^>P4+4`X4@(4w(N +([u ?Pw(T>4A> z&P @+M J1PUX>w>4 >X4>P 3>"X44>P^X>U(4wM+`MX[uA >Pw>`>4Y"X> ^< l1MA>4$1PA>XU> 1@>P @X> f(A^(4w $14 V14^>P4>Xw>4>T l41"tu1"qd7hP";#"&?M;YhA'hU&WP XMA V>X4> 3>"X44>P^X>U(4wM+`MX[uAY Mq ?4Tq *:.qdL;hP>"i%

I&WiU\PPM=% X=1=4Y 9X> <>MA>(>P(4w @>P l(4MAY l/U4 .2:*I X=1=4Y jX>`u+`>P>X (4@l(4MAzP>Xu>XAY 9QAB .2:*Y )2xI IU4@88O;Y 9X> 3+P+4AX> @>P l(4MAzP>Xu>XA XT QA>(>PtMA++A @>M 3P(4@w>M>A^>MY fnH .2:yY )*\I F=PP"@8=4Y jX>`u+`>P>X (4@ V&4MAU>PXM[u>O'AXwV>XAY fnH .2:yY .E\:q

<>X >X4>T l&4MAU>P XT 0+(-A`>P(z M-PX[uA +([u >X4> &`>P +[uA (4@ T>uP n+uP>uX4+(Mw>u>4@> J>PU(MA->PX1@> 4X[uA w>w>4 >X4> 6X4V&4zA>>P^X>U(4wM+`MX[uA ,539&MMq $q Eq..q.2:x 7 pp ):2CG2 6Y 653 .2:yY x22Y PVPqsq 9>P l&4MAU>P u+AA> 6X4t4+uT>4 TXA MA>Xw>4@>P O>4@>4^ >P^X>UAY @X> J>PU(MA> "(P@>4 TXA 6X4V&4zA>4 @>P6u>zP+( $>PP>[u4>Aq l>X4> jX>`u+`>P>X `>X >X4>T l&4MAU>PY @>P 4+[u $X>P 3>t"X44W+uP>4 +[uA n+uP> 4(P J>PU(MA> >P^X>UA> ,<50 $q )Eqxq.2:2 7 Jp S .\xC:EY4$qsq 9X> J1PX4MA+4^ u+AA> Hl +(M 4X[uAM>U`MA'4@Xw>P O'AXwV>XA +4w>41TT>4Y">XU @>P QA-zUq 01[uM[u(UU>uP>P XT 5+[u iB>X[u4>4 (4@ h+U>4g "+P ,53 <>PUX4$q .*qyq.2:E 7 Jpp 2\C:xY 653 .2:EY x::sq H>XA>Pw>u>4@ IU4@88O; ,fnH.2:yY )*\sY @>P jX>`u+`>P>X 4(P `>X @>TW>4Xw>4 l&4MAU>P +44XTTAY @>P l(4MAt">PV> +(MM[uUX>vUX[u z&P MX[u u>PMA>UUA 1@>P @X>M> 4(P (4>4Aw>UAUX[u $>P`P>XA>4 "XUU,$wUq +([u <50 $q Eq*q)\\* 7 Fp S xEC\.Y <QA<Uq pp )\\*Y E\)sq <>X l&4MAU>P4Y@X> >P">P`M"XPAM[u+zAUX[u A'AXw M>X4 "1UU>4Y T&MM> >X4> ?4U+(z^>XA 1u4> V14VP>A><>zPXMA(4w +4>PV+44A ">P@>4Y ">XU l(4MA f>(+PAXw>M w>MA+UA>4 "1UU> (4@ 1zA >PMAM-'A +4>PV+44A (4@ u141PX>PA ">P@> ,(6 ^(AP>zz>4@ Mq ?4Tq xx*I ^(MAq +([uF=PP"@8=4Y fnH .2:yY .E\:I $wUq +`>P d59 l/U4 $q yq2q.2:xY QA6l 6QA3 K )fPq y. | << .2:xY ).\: | 5S .2:xY yE.sI f5=:!R>Hmde" f`H6cK8>:mde" f^Hc=;W3dQc$RmdeO fE$Rd=WKcKm::mdeidM;hPWA;#/"i?"i% 6P^X>U(4w >X4>M 3>U@-P>XM>M z&P M>X4> +(z >X4>P ?(MMA>UU(4ww>^>XwA>4 6P^>(w4XMM> "(P@> +UM O>XU M>X4>P w>">P`UX[u>4 O'AXwV>XAY 4X[uA +UMjX>`u+`>P>X `>u+4@>UA ,<50 $q .q.\q.2Ex 7 pJ .:*CE) NY <QA<Uq pp .2ExY E)2Ywwq 653 .2E)Y )2*sqdM;hP=A>"i% jX>`u+`>P>X "(P@> `>W+uA @(P[u S50 $q .:q)q.2)y ,QUwq <@q .yY)2.sI 53 <>PUX4 $q *\q:q.2EE ,J .:)CE*Y 653 .2EGY .)GY PVPqsI $>P4>X4A @(P[u

g N ?4Tq xy\ 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

Page 259: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

<50 $q )Eqxq.2:2 7 ppp S .\xC:EY 4$qI 53 9&MMq $q Eq..q.2:x ,pp ):2CG2 6Y653 .2:yY x22Y PVPqsI $wUq f`G6cK:mdeic"WiP(PUY?"UP A>h a"'";'"iM\% 9X> 6P^X>U(4w $14 MA'4@Xw>4 J>PU(MA>4 +(M >Xt4>P 4>`>4`>P(zUX[u>4 j>uPA'AXwV>XA +4 >X4>P 01[uM[u(U> XMA jX>`u+`>P>XY ">44@X> O'AXwV>XA 4X[uA TXA +4@>P>4 6X4V&4zA>4 ^(M+TT>4u'4wA ,53 Q++PUq $q *\q2q.2:: 7 ) l .E)C:GY 653 .2:2Y .GY PVPqsq 9+M 53 Q++PUq M+u +`>P @X> J>PU(MA>+(M @>P j>uPA'AXwV>XA >X4>M +4w>MA>UUA>4 p4wq +UM Hl `>X @>MM>4 6X4V&4zA>4 +(M4X[uAM>U`MA'4@Xw>P ?P`>XA +4 ,M1 +([u zP&u>P S50 $q .Eq.q.2*yY SQA<Uq .2*yY GyGI<50 $q :qxq.2yx 7 pJ *x)Cy* NY <QA<Uq pp .2yxY .::sqbU"P?AM\% hX>AV+(zT1@>UU> M-X>U>4 X4 @>P bP+~XM TXAAU>P">XU> V+(T 41[u >X4>S1UU>Y ">XU @X> SM-Pq P>w>UT'vXw @X> MA>(>PUX[u> ?4>PV>44(4w $>PM+wAI $wUq?4Tq xxE M1"X> %4=P3=@S X4 A@8QU>2 FFFq K ). S4q .\:qbUPM;P"i;"W="i% B(P 3>"X44>P^X>U(4wM+`MX[uA @>P b>PM3>Mq (4@ @>M 3>M>UUtM[u+zA>PM Mq ?4Tq *y2q <>X `>zPXMA>A>P 3>M>UUM[u+zA>PMA>UU(4w V+44 @X> 3>"X44>Pt^X>U(4wM+`MX[uA @>M hXA(4A>P4>uT>PM (4@ @+TXA M>X4 hXA(4A>P4>uT>PPXMXV1 z>utU>4 ,<50 $q ):q..q.2:y 7 pJ S .*C:*Y <50CfJ .2:EY **)sqb7#"'7MPUmM"% ?4U+(z$>PU(MA> $14 ^>u4 n+uP>4 "(P@>4 MAUq `>P&[VMX[uAXwAY ">XU@X> QA-zUq $>PM([uA u+AA>Y @(P[u $>PM[uX>@>4> NTMA>UU(4wMT+v4+uT>4 ?4U+(ztM[u"X>PXwV>XA>4 (4@ 5>uUT+v4+uT>4 ^( &`>P"X4@>4 ,53 0+T`q $q )Gq..q.2G27 p .*xCGGY 653 .2:\Y .::Y 4PVPqsqb7P7i@A&WP";% jX>`u+`>P>XY ">44 @>P <>MXA^>P @>M h1A1P`11A>M 1@>P >X4>P M>Xt4>P ?4w>u/PXw>4 M>U`MA p4u+`>P >X4>M h1A1P`11Az&uP>PM[u>X4>M XMA (4@ @X> ?PA@>P J>P[u+PA>P(4w +(z 9+(>P w>M>u>4 4X[uA w>>Xw4>A XMAY 3>"X44> +`^(">Pz>4,<50 $q ):q:q.2:G 7 ppp S )G*C:*Y <QA<Uq pp .2::Y .\sq 9>T <>MXA^ @>M h1A1Pt`11Az&uP>PM[u>X4>M XMA (6 V>X4> +(MM[uU+ww>`>4@> <>@>(A(4w `>X^(T>MM>4Y M14t@>P4 +UU>4z+UUM >X4 ^(M'A^UX[u>M <>">XM+4^>X[u>4 `>X 4X[uA "XPAM[u+zAUX[u>P <>tAPX>`Mz&uP(4w ,uX>P^( Mq ?4Tq x.)s (4@ >Pu>`UX[u>P bPX$+A4(A^(4w @>M <11A>Mq6X4> w>">P`UX[u> J>PTXAAU(4w @>M J>PV+(zM @>P h1A1PW+[uA "(P@> 4X[uA +4>PtV+44AY ">XU MX[u @X> O'AXwV>XA @>M QA-zUq +(z @X> ?4M[u+zz(4w >X4>P >X4^Xw>4 n+[uA(4@ 4(P w>PX4wz&wXw> H>P`>T+v4+uT>4 `>M[uPq u+AA> ,53 <>PUX4 $q .xqEq.2GG 7J )xyt)xGCGEY 653 .2G:Y ::Y PVPqsqb7P7ih"Y>"i% l>X4> w>">P`UX[u> J>PTX>A(4wY M14@>P4 jX>`u+`>P>XY ">44 >X44X[uAM>U`MA'4@Xw O'AXw>P @X> J>P[u+PA>P(4w 4(P X4 f>`>4A'AXwV>XA +4 H1[u>4t>4@>4 (4@ X4 Q[u(Uz>PX>4 M1"X> 1u4> H>P`(4w `>AP>X`AY M>X4 3>">P`> 4X[uA +4tT>U@>A (4@ V>X4> S>[u4(4w>4 >PA>XUA ,<50 $q )q2q.2:G 7 p S *.yC:*Y QASl6QA3 .2GyY K ) ?`Mq )Y S4q )\ | <50CfJ .2::Y *\\sq OP1A^ jX>`u+`>P>X V+44(MAUq N4A>P4>uT>P>Xw>4M[u+zA w>w>`>4 M>X4 ,53 <P>T>4 $q )2q:q.2:: 7 pp.\)C:: JY 653 .2::Y y2GY PVPqsqbL;*hA==>M;Y% Mq fE>88:mdK&K=T;m=KeibMhU?\7ih&W"i% Q>X4> O'AXwV>XA "(P@> +UM f>`>4A'AXwV>XA ^(P 0+(-AA'AXwV>XA +UMl1T-14XMA (4@ 9XPXw>4A `>AP+[uA>A (4@ @>Mu+U` 4X[uA +UM jX>`u+`>P>X `>u+4@>UA,53 0+T`q $q ).qEq.2EG 7 ppp )2:t*\\CEyY 653 .2EGY E\EY PVPqsq`2"i;h(;Y"iU;% jX>`u+`>P>X $>P4>X4A `>X >X4>P J>P"+UA(4wM+4w>MA>UUA>4Y @X>4+[u 3>M+4wM+(M`XU@(4w >Pz1UwP>X[u @X> <&u4>4P>Xz>-P&z(4w +`w>U>wA u+AA> ,53f&P4`q $q .2q.)q.2:: 7 J .2)C::Y 653 .2:2Y )G.Y PVPqsq 9X> l1MA>4 z&P J1PMA>UtU(4w>4 (4@ J1PMX4w>4 "(P@>4 +UM $1P+` >4AMA+4@>4> Hl +4>PV+44Aq 9+M 53f&P4`q MA>UUA> z>MAY @+MM @X> lUq i1`W>VAX$ w>>Xw4>Ag ^(P d->P4M'4w>PX4 M>XY @+MM+`>P `>X >A"+ >X4>T ?UA>P $14 y\ n+uP>4 >X4> ?4z'4w>PX4 "1uU V+(T T>uP>P4MAUX[u TXA >X4>T 64w+w>T>4A P>[u4>4 V/44>q

1 )y2

Fq ?<; @>P 6X4V&4zA>>P^X>U(4wM+`MX[uA ?4Tq xy\ g N

Page 260: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 )E\ ^Hc=:

_"ih7;";Y"h">>h&WA\P";% Mq ?4Tq *y2q_\"i#"% B( @>4 `>X bz>P@>u+UA(4w X4 <>AP+[uA V1TT>4@>4 6X4V(4zAM+PA>4 Mqd59 5P+4Vz(PA $q *q..q.2:.Y QA6l 6QA3 K .* fPq *GE ,Mq ?4Tq xx.sI Mq f,mcKGKe"fFm=KlWmd!me" fFm66lWmd!e" fFm66cK>::e" fDd>%dm66cl3dKg" fA3::%:HK(H$RKei_i7Y;7h"$ +UM hXAA>U ^(P bP&z(4w @>P 6X4V&4zA>>P^X>U(4wM+`MX[uA Mq ?4Tq x\\YbP1w41M>T>Au1@>4 Mq ?4Tq x\EqJ"&WPhA;/A>P% B(P jX>`u+`>P>X `>X S>[uAM+4"'UA>4 Mq +(Mz&uPUq ?4Tq xx*qJ"Uh"@7Mi;A>UhPU;% puP> O'AXwV>XA 7 TXA ?(M4+uT> >X4^>U4>P 4X[uA `>APX>`UX[u$>P+4U+MMA>P S>XM>4 7 "(P@> 4X[uA +UM jX>`u+`>P>X `>(PA>XUA @(P[u <50 $q ))q..q.2G2 7 pJ S ::CGEY <QA<Uq pp .2:\Y .y) ,X4 <>MA'Aq $q 653 .2GEY x:*sqJ"UP2\"i#"% B([uA (4@ N4A>Pu+UA(4w V/44>4 >X4>4 3>">P`>`>APX>` `XU@>4,^(T J>P`1A @>M J>PU(MA+(MwU>X[uM (4@ ^(P 6X4M[uP'4V(4w @>M J>PU(MA+`^(wM4+[u K .\@ Mq K .y ?`Mq xsq 6X4 S>XA-z>P@ V+44 ^( >X4>T U(zq <>APX>` w>u/P>4q<>X fX[uAU+4@"XPA>4 "XP@ @X> 0+UA(4w >X4>M S>XA-z>P@>M P>w>UT'vXw jX>`u+`>P>XM>X4q JwUq +([u f,mcKGKeI Mq z>P4>P K .: ?4Tq E\\ fFm=K:mRdmdeiJ";;2\"i#% 9+M 0+UA>4 >X4>M >X4^>U4>4 S>44-z>P@M XMA jX>`u+`>P>XY +([u ">44X4 >X4^>U4>4 n+uP>4 3>"X44 >P^X>UA "XP@Y @+ @X> O'AXwV>XA ">w>4 @>M SXMXV1M $14J>PU(MA>4 4X[uA >P4MAUX[u @>P 6X4V&4zA>>P^X>U(4w @X>4A ,S50 $q .xqGq.2*GY QA(H.2*GY xEysI Mq +([u f,mcKGKe" fFm66cK>::e" fDd>%dm66cl3dKe" fA3::%:HK(H$RKeiJ";;hPA>>% 9X> N4A>Pu+UA(4w `XU@>A P>w>UT'vXw ">@>P >X4>4 U+4@"XPAM[u+zAUX[u>4f>`>4`>APX>` 41[u >X4>4 3>">P`>`>APX>`Y M14@>P4 jX>`u+`>P>X ,S50 $q ))q)q.2)2Y SQA<Uq .2)2Y ).GsY @+ @X> 6P^X>U(4w $14 S>44-P>XM>4 ^( (4MX[u>P XMAY (T4+[uu+UAXw 3>"X44> >P"+PA>4 ^( V/44>4I >X4 3>">P`>`>APX>` V+44 +UU>P@X4wM$1PUX>w>4Y ">44 @(P[u @>4 ?4t (4@ J>PV+(z $14 S>44-z>P@>4 4+[uu+UAXw> 3>t"X44+(MMX[uA>4 >4AMA>u>4 ,S50 $q )\q.q.2xxY SQA<Uq .2xx*EEsI Mq +([u f,mcKGKe"fFm66lWmd!e" fDd>%dm66cl3dKe" fA3::%:HK(H$RKeiJ"Pi7h2"?PUK" 8"PiA&WPM;Y ^(P 5>MAMA>UU(4w @>P 6X4V&4zA>>P^X>U(4wM+`MX[uA Mq?4Tq x\xqJ"*UPAP7i% jX>`u+`>P>X "(P@> +`w>U>u4AY ">XU @X> J>PU(MA> +(z @>P M[uU>[uA>4HXPAM[u+zAMU+w> `>P(uA>4 (4@ @>P QA-zUq TXA M-'A>P>4 3>"X44>4 P>[u4>A> ,S50$q .xq*q.2)2Y SQA<Uq .2)2Y *)2 (4@ y.2Y $1UUMA'4@Xw "X>@>Pw>w>`>4 l+PA>X 6QA3.2)yY K E ?UUwqY S4q xsI Mq +([u fA3dKd>Tc8m=cKmdeiIA==>"iP(PUY?"UP%

I&WiU\PPM=% D3."R>Y B(P >PAP+wMA>(>PUX[u>4 <>(PA>XU(4w @>P O'AXwV>XA >X4>M l(4MAtM+TTU>PMY 9QAB .2GyY .y:I 'OR;;7%U=M=PW4O@SY Q+TT>U4Y Q+TTU(4w (4@ QA>(>P4Y9QAS .2:GY Gq

9+M B(M+TT>4AP+w>4 >X4>P h&4^t `^"q <PX>zT+PV>4M+TTU(4w 1@>P +4@>P>PQ+TTU(4wMMA&[V>Y @X> XT H>M>4AUX[u>4 4(P >X4>4 jX>`u+`>P">PA u+`>4Y >Pz1UwAP>w>UT'vXw +(M -PX$+A>4 f>Xw(4w>4 ,<50 $q .EqGq.2:G 7 F S x:C:)Y <QA<Uq pp.2:GY Gy) ^(P NQAqsq 9+M O+(M[u>4 (4@ J>P'(v>P4 $14 6X4^>UMA&[V>4Y (T >X4>QUwq ^( $>P$1UUMA'4@Xw>4Y (4@ @X> J>P'(v>P(4w @>P QUwq +UM U>A^A>P ?VA -PX$+A>PQ+TT>UA'AXwV>XA XMA 4X[uA TXA @>P O'AXwV>XA >X4>M <PX>zT+PV>4u'4@U>PM $>PwU>X[ut`+P ,<50 $q )2qEq.2:G 7 F S )*C:)Y <QA<Uq pp .2:GY Gxx ^(P NQAqsq l>X4> jX>`tu+`>P>X `>X J>PV+(z $14 O>XU>4 >X4>P <PX>zT+PV>4M+TTU(4wY +(v>P >M ">P@>4"+uUU1M `>UX>`Xw> H>PA> $>P'(v>PA ,<50 $q :qyq.2y* 7 ppp EGCy) NY <QA<Uq pp.2y*Y )*Gsq N6 V/44>4 @X> NTMA'4@>Y @X> X4 @>4 1qwq 64AM[u>X@(4w>4 w>w>4>X4> N4A>P4>uT>P>Xw>4M[u+zA @>P Q+TTU>PA'AXwV>XA M-P>[u>4Y +([u 1`W>VAX$> <>t">XM+4^>X[u>4 z&P @X> 6X41P@4(4w @>P O'AXwV>XA +UM jX>`u+`>P>X M>X4q 5&P jX>`tu+`>P>X >X4>P w+PA>4`+(A>[u4XM[u>4 (4@ tw>M[uX[uAUX[u>4 QUwq >X4>M 0+4@>UM$>Pt

g N ?4Tq xy\ 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

Page 261: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

AP>A>PMY @>P +(z @>T 3>`X>A @>M 3+PA>4`+(M A'AXw "+PY S50 $q )xq..q.2x) ,l+PA>X6QA3 .2*:C*2Y K x ?`Mq . S4q G.sq S>w>UT'vXwV>XA $14 J>PV'(z>4 (4@ J>P">4t@(4w @>M 6PU/M>M z&P @X> +UUw>T>X4> j>`>4Mz&uP(4w MX4@ 4+[u 'OR;;7%U=M=P7W4O@S ,9QAS .2:GY G zqs p4@X^X>4 z&P 3>"X44>P^X>U(4wM+`MX[uAI (6 ^( -+(M[u+UqB(P l(4MAM+TTU(4w $wUq D3."R>Y 9QAB .2GyY .y:qI&W>7hh'"hU&WPUYM;Y";$ @X> 4+[uu+UAXw 3>"X44 `PX4w>4Y `XU@>4 V>X4> jX>`tu+`>P>XY +([u ">44 MX> $1PP+4wXw +(M +4@>P>4 3P&4@>4Y ^< ^(P 9>4VT+U-zU>w>Y$>P+4MA+UA>A ">P@>4 ,<50 $q .q:q.2yG 7 pJ *22Cyy NY <QA<Uq pp .2yGY *yyI $qGq:q.2G2 7 Jppp S 2yCGGY <QA<Uq pp .2:\Y E**sqI&WiU\PhP">>"i%

I&WiU\PPM=% )N8Q=Y 9X> <>MA>(>P(4w @>P 6X4V&4zA> +(M M[uPXzAMA>UU>PXM[u>P O'AXwV>XAY9QAB .2:EY .E:I !U3@8=4Y Q[uPXzAMA>UU>PXM[u> O'AXwV>XA +UM jX>`u+`>P>XkY 5S .2:EY .xq

3P(4@M'A^UX[u V+44 `>X Q[uPXzAMA>UU>P4 >X4> U'4w>P> ?4U+(z^>XA $1PUX>w>4Y @>4t41[u z>uUA @X> 3>"X44>P^X>U(4wM+`MX[uAY ">44 V>X4> ?(MMX[uA `>MA>uAY >X4 -1MXAXt$>M 3>M+TA>Pw>`4XM +(M @>P M[uPXzAMA>UU>PXM[u>4 ?P`>XA ^( >P^X>U>4 ,<50 $q )*qyq.2:y 7 pJ S :xC:)Y <QA<Uq pp .2:yY y.ysq pT QAP>XAz+UU u+AA> @>P QA-zUq M>X4> <&t[u>P $1P"X>w>4@ $>PM[u>4VA (4@ AP(w @X> 9P([VV1MA>4 M>U`MAq jX>`u+`>P>X `>W+uA+([u $14 53 f&P4`q $q ):q.\q.2y: ,653 .2y2Y .2EY PVPqsI Mq +([u f2dH$;;3cKm6Q(Hc$RHcce" fFm=cm<3Hd6>:=cK=6e (4@ fEm:%cK-md:>TeiI&W/U=='"&?";% 9X> 4X[uA V1MA>4@>[V>4@> f(A^(4wM&`>PU+MM(4w +4 @X> hX>tA>P >X4>M hX>Au+(M>M "(P@> 4X[uA XM1UX>PA +UM jX>`u+`>P>XY M14@>P4 +UM O>XU @>P w>tM+TA>4 J>PTX>A(4wMU>XMA(4w +4w>M>u>4 ,<50 $q .q:q.2G: 7 Jppp p S .GCGxY<QA<Uq pp .2G2Y .x X4 <>MA'Aq $14 653 .2GxY .x:sI Mq +([u ?4Tq *2\ &`>P <>tAPX>`MA>XU>qI"&7;#V+A;#VIW72 z&P l1TTXMMX14Mu+4@>U TXA w>`P+([uA>T lX4@>PM-X>Ut^>(w (4@ lX4@>P`&[u>P4 "(P@> +UM 4X[uA TXA 3>"X44>P^X>U(4wM+`MX[uA `>APX>`>4+4w>M>u>4Y ">XU 4X[uA >X4T+U @X> zX~>4 l1MA>4 @>M 3>M[u'zAM`>APX>`M >P"XPAtM[u+zA>A "(P@>4 (4@ ">XU 4+[u @>P ?PA (4@ H>XM> @>P ?(M&`(4w ,4(P ^>u4 QA(4t@>4 "/[u>4AUX[u> czz4(4wM^>XAY (4w&4MAXw> j+w> XT >Xw>4>4 6X4z+TXUX>4u+(M>A[qs V>X4> 3>"X44+(MMX[uA>4 `>MA+4@>4 ,0>MMq 53 $q .\q.)q.2:y 7 : l xx\C:xY653 .2:EY )*.Y PVPqsqI">'hPK"i>AY% <>XT Q>U`MA$>PU+w >X4>M <([uM &`>P T1@>P4> l(4MA "(P@> >X4>T>uPW'uPXw> ?4U+(z^>XA ^(w>MA+4@>4 ,53 QA(AAwq $q ):q)q.2y)Y QAH+q .2y)Y .*ysqjX>`u+`>P>X +`Uq +([u 53 h&4MA>P $q ):q..q.2y: ,653 .2y2Y .):Y PVPqsI 53 <>PtUX4 $q *qyq.2GE ,ppp )2*CGyY 653 .2GEY y2G fPq E\yY PVPqsqIU22";\7ih&W"i% Q>X4> O'AXwV>XA "(P@> +UM jX>`u+`>P>X `>(PA>XUA @(P[u S50 $q))qEq.2xx ,SQA<Uq .2xxY E.*sqI7;#"iA'h&Wi"U'M;Y";% Mq ?4Tq *2*qI7;#"i'"PiU"'hK"i=5Y";% pMA 4+[u @>T <>M[uUq @>M 3P1v>4 Q>4+AM X4 @X> <>tP>[u4(4w @>M O1A+Uw>"X44M >X4>P b>PM3>Mq >X4^(`>^X>u>4 ,<50 $q )yqEq.2:x 73PQ xC:)Y <QA<Uq pp .2:xY Gy.sY ^(P lPXAXV Mq ?4Tq *y2qI27iPA;>AY"; z&P /zzAUq h+MM>4$>P+4MA+UA(4w>4 ,^< S+@P>44`+u4sY @X> $14 bPXt$+A->PM14>4 >PPX[uA>A ">P@>4Y @X>4>4 P>w>UT'vXw >X4>P w>">P`UX[u>4 <>A'AXw(4w,<50 $q ):qEq.2yy 7 p )yCyy NY <QA<Uq pp .2yyY )*GsqHA-U'"PiU"'% jX>`u+`>P>X +4w>41TT>4 `>X O+~X`>APX>`Y @>P M>[uM n+uP> U+4wJ>PU(MA> `P+[uA>Y "1`>X @>P +4w>MA>UUA> O+~Xz+uP>P X4 >u>'u4UX[u>P 3>T>X4M[u+zATXA @>T QA-zUq U>`A> (4@ >X4 i`P+4[u>4(4&`UX[u>P lP+zA"+w>4 TXA u1u>T J>Pt`P+([ug w>4(A^A "(P@> ,53 <>PUX4 $q Gq2q.2:x 7 ppp x2C:xY 653 .2:yY )*:Y PVPqsq

1 )E.

Fq ?<; @>P 6X4V&4zA>>P^X>U(4wM+`MX[uA ?4Tq xy\ g N

Page 262: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 )E) ^Hc=:

H7PA>Y"/U;;% B(T <>wPXzz Mq ?4Tq *:yI ^(P <>P>[u4(4w ?4Tq *2*I ^(T B>XAtP+(T z&P M>X4> 6PTXAAU(4w Mq ?4Tq *:E zzqH7PA>L'"ih&WMhh% B(T <>wPXzz Mq ?4Tq *:yI ^(P <>P>[u4(4w Mq ?4Tq *2xI ^(TB>XAP+(T z&P M>X4> 6PTXAAU(4w Mq ?4Tq *:E zzqHiA'i";;h27iP% d` >X4 3>">P`>`>APX>` 1@>P jX>`u+`>P>X $1PUX>wAY PX[uA>A MX[u4+[u @>4 NTMA'4@>4 @>M 6X4^>Uz+UUMq <>X >X4>P U'4w>P>4 3>"X44-u+M> M[u>X@>AjX>`u+`>P>X X@S +(M ,<50 $q .2qGq.22\ 7 pJ S :)C:2Y <QA<Uq pp .22.Y ***sqF'"iU;K"hPUPU7;"; ,Mq +([u ?4Tq x.EsZ Q>U`MA `>X u+(-A`>P(zUX[u>P <>"XPAM[u+ztA(4w >X4>M 3(AMu1zM @(P[u @>4 6Xw>4A&T>P (4@ M>X4>4 6u>w+AA>4 V+44 jX>`tu+`>P>X $1PUX>w>4Y ">44 J>PU(MA> +(zwP(4@ $14 L`>PX4$>MAXAX14>4 >4AMA>u>4 (4@@>P <>APX>` 4(P @(P[u B(M[u&MM> X4 hXUUX14>4u/u> ,$14 @>4 6UA>P4s >~XMAX>P>4V+44 ,<50 $q ))qGq.2:) 7 pJ S GxCG2Y <QA<Uq pp .2:*Y )sqE"i(MX"iM;YhY"/U;; XMA `>X 3>"X44>X4V&4zA>4 z&P @X> <>P>[u4(4w @>M O1A+Ut>Pz1UwM ^( `>P&[VMX[uAXw>4Y `>X L`>PM[u(MM>X4V&4zA>4 @+w>w>4 4X[uA ,Mq?4Tq *:)sI ^( MA`>zP>XA>4 J>P'(v>P(4wMw>"X44>4 Mq ?4Tq *2*qE"i>MhP*"UPiAM=% Mq ?4Tq x..qE"i=U"PM;Y K7; D7W;M;Y";% d` jX>`u+`>P>X $1PUX>wAY PX[uA>A MX[u @+4+[uY 1`>X4 O1A+U&`>PM[u(MM +4w>MAP>`A "XP@ ,Mq ?4Tq xxEsq 9>P <50 $q *\q2q.22G 7 pFS :\C2x ,<QA<Uq pp .22:Y GG.s w>uA A}-XMX>P>4@ @+$14 +(MY @+MM `>X >X4>P +(z9+(>P +4w>U>wA>4 J>PTX>A(4wMA'AXwV>XA wP@Mq $14 @>P ?`MX[uA @>M QA-zUq +(M^(w>tu>4 XMAY >X4>4 6X44+uT>&`>PM[u(MM ^( >P"XPAM[u+zA>4q 9X>M> A}-XMX>P>4@> ?4t4+uT> wXUA 4X[uA z&P @X> @+(>Pu+zA> J>P-+[uA(4w $14 (4`>`+(A>T 3P(4@`>MXA^,<50 $q )yq*q)\\* 7 pF < )C\*Y 5S )\\*Y EE2sq 6X4> J>PTX>A(4wMA'AXwV>XA XMA+(z 9+(>P +4w>U>wAY ">44 MX> 4+[u @>4 `>X <>wX44 @>P J>PTX>A(4w >PMX[uAUX[u>4NTMA'4@>4 V>X4>P <>zPXMA(4w (4A>PUX>wAq 0+A @>P QA-zUq @>4 64AM[uU(MMY +(z 9+(t>P ^( $>PTX>A>4Y >4@w&UAXw w>z+MMAY w>UA>4 @X> 3P(4@M'A^> @>M <50tNPA>XUM $q*\q2q.22G 7 pF S :\C2x +([u @+44Y ">44 >P @+M `>`+(A> 3P(4@MA&[V M-'A>P +(ztwP(4@ >X4>M 4>( w>z+MMA>4 64AM[uU(MM>M $>P'(v>PAq 6X4 w>w>4 @X> 6X4V&4zA>>P^X>tU(4wM+`MX[uA M-P>[u>4@>M p4@X^ UX>wA $1PY ">44 @>P QA-zUq >X4 `>`+(A>M 3P(4@tMA&[V X44>Pu+U` >X4>M >4w>4 ^>XAUX[u>4 B(M+TT>4u+4wM 7 $14 X@S `XM ^( z&4zn+uP>4 7 M>XA @>P ?4M[u+zz(4w 1@>P 0>PMA>UU(4w "X>@>P $>P'(v>PA ,<50 $q 2qGq)\\) 7 pF S xGC22Y 5S )\\)Y ..:\I $q 2qGq)\\) 7 pF S **C\.Y <50CfJ )\\)Y.yEysq <>X >X4>P ">w>4 `>+`MX[uAXwA>P Q>U`MA4(A^(4w $14 $1P4u>P>X4 4(P V(P^tzPXMAXw +4w>U>wA>4 J>PTX>A(4wMA'AXwV>XA z>uUA >M +4 @>P 6X4V&4zA>>P^X>U(4wMt+`MX[uAY ">44 @>P QA-zUq X4 @X>M>T B>XAP+(T V>X4 -1MXAX$>M 3>M+TA>Pw>`4XM >PP>Xt[u>4 V+44q f>w+AX$> 6X4V&4zA> +(zwP(4@ $14 MAP>[uAUX[u>4 Q(`$>4AX14Mt (4@j>4V(4wM41PT>4 MX4@ `>X >X4>P V(P^zPXMAXw +4w>U>wA>4 J>PTX>A(4wMA'AXwV>XA X4@X> >4AM-P>[u>4@ `>zPXMA>A> O1A+U&`>PM[u(MM-P1w41M> >X4^(`>^X>u>4Y ">44 @>PW>">XUXw> B">[V @>P Q(`$>4AX14Mt (4@ j>4V(4wM41PT M1"X> @X> ?PA @>P 5/Pt@>P(4w @X>M w>`X>A>4 ,<50 $q 2qGq)\\) 7 pF S yGC\\Y 5S )\\)Y ..:)Y `>W+uA z&P@X> Q14@>P+`M[uP>X`(4w 4+[u KK .Y * (4@ x 5/P@3sq HXP@ >X4> 5>PX>4"1u4(4w+(MM[uUX>vUX[u +4 ">[uM>U4@> 5>PX>4w'MA> $>PTX>A>AY w>UA>4 @X> >`>4 @+Pw>MA>UUA>43P(4@M'A^>q <>X A>XU">XM>P Q>U`MA4(A^(4w "XP@ $14 >X4>P O1A+U->PX1@> $14 *\n+uP>4 +(Mw>w+4w>4q 9X> +(z j>>PMA+4@M^>XA>4 >4Az+UU>4@>4 ?(z">4@(4w>4 ">Pt@>4 >4AM-P>[u>4@ @>T ^>XAUX[u>4 J>Pu'UA4XM @>P A+AM'[uUX[u>4 Q>U`MA4(A^(4w ^(PA+AM'[uUX[u>4 J>PTX>A(4w +(zw>A>XUA ,<50 $q Eq..q)\\. 7 pF S 2GC\\Y <QA<Uq pp)\\)Y G)Esq ?(Mz&uPUX[u ^(P J>PTX>A(4w Mq ?4Tq xxEI Mq +([u i.md=m6+3R6H6TgYi*1$RcK8=mKmgqE7>>'>MP*M&WP% pT +UUwq `>MA>uA >X4> "X@>PU>w`+P> J>PT(A(4w z&P jX>`u+`>P>X,d59 9&MMq $q )\q.q.2GGY QA6l 6QA3 K .* fPq )G. | 9< .2GGY *GEsq jX>`u+`>t

g N ?4Tq xy\ 9q ?4u+4w ) ^( ?`Mq .Z 6X4V&4zA>>P^X>U(4wM+`MX[uA

Page 263: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

P>X T/wUX[u 4+[u S50 $q .*q.\q.2*G ,SQA<Uq .2*GY .)*)sI jX>`u+`>P>X "(P@> `>tW+uA X4 @>4 5'UU>4 <50 $q EqEq.2yG 7 pJ *GxCyy ,QASl 6QA3 ,`XM .2Gxs K .*Sq x: | 9< .2yGY :..sI $q .Gq*q.2E\ 7 pJ .2*Cy: N ,<QA<Uq ppp .2E\Y *)xY W>@>4tz+UUM `>X .7E h(AA>PMA(A>4 4X[uA P>4A+`>UsI $q xq*q.2G\ 7 p S .)*CE: ,<QA<Uq pp.2G\Y xG\ `>APq l+-3>Mqsq i6X4> J1UU`U(A^([uA w>u/PA 4X[uA ^( @>4 jX>`u+`>P>Xt`>APX>`>4Y ">44 MX> +(z >X4>P w>4&w>4@ `P>XA>4 <+MXM `>P(uAY ">44 +(v>P S>44t-P>XM>4 (4@ B&[uA>P-P'TX>4 `>+[uAUX[u> 6X44+uT>4 +4@>P>P ?PA >P^X>UA ">P@>4(4@ ">44 @>P <>APX>` `>X 1`W>VAX$>P <>AP+[uA(4w (4@ P+AX14>UU>P HXPAM[u+zAM">XtM> +(z @X> 9+(>P w>M>u>4 TXA 3>"X44MAP>`>4 (4@ @>P ?(MMX[uA +(z A+AM'[uUX[u>3>"X44> w>z&uPA "XP@g ,M1 <50 $q 2q.\q.2E* 7 p .:2CE. NY <QA<Uq ppp .2ExY G2sI1`"1uU @+M 3>MA&A 4(P J>PU(MA> >P^X>UA u+AA>Y 4+uT @>P <50 >X4>4 3>">P`>t`>APX>` +4Y ">XU i">@>P @X> ?`MX[uA @>P 3>"X44>P^X>U(4w 41[u @X> h/wUX[uV>XAA+AM'[uUX[u>P 3>"X44> $>P4>X4A ">P@>4 V+44gq 6X4> U'4w>P> ?4U+(z^>XA "(P@>^(w>`XUUXwA @(P[u 53 h&4[u>4 $q .yqEq.2yy ,653 .2yEY .\Y PVPqsI Mq +([u i,mQcKGKgY iFm66cK>::gY iDd>%dm66cl3dK gqE7iPiAYh="UhP"i% jX>`u+`>P>X "(P@> `>W+uA @(P[u S50 $q .Gq.\q.2x\ ,SQA<Uq.2x.Y E.sI Mq +([u iFm(=K>K3dgqDA>#% Mq ?4Tq xx.qDAhh"i/"i?%HXP@ 1u4> 3>"X44+`MX[uA `>APX>`>4Y ">44 4(P 6X44+uT>4 >P^X>UA">P@>4Y (T @X> l1MA>4 ^( @>[V>4 ,<50 $q *q)q.2:: 7 p S )ExC:*Y <50CfJ.2:2Y *::sI Mq ^(P l1MA>4@>[V(4wM+`MX[uA +UM 4X[uA +(MP>X[u>4@ z&P >X4> 3>"X4t4>P^X>U(4wM+`MX[uA ?4Tq *:.qD"UW;A&WPh'AM=A;>AY"$ <U(T>4tY d`MAt (4@ 3>T&M>^([uAY 0XPM[u^([uAZ4X[uA 1u4> ">XA>P>M jX>`u+`>P>X ,S50 $q .yqGq.2*.Y QA(H .2*GY 2xG | l+PA>X6QA3 .2)y K E ?`Mq . fPq . S4q * (4@ xsqD"U;WA;#"> V+44 jX>`u+`>P>X @+PMA>UU>4I $wUq <50 $q )Gqyq)\\2 7 F S E)C\EYW(PXMqDUiPh&WA\Ph\LWiM;Y% 9X> ?PA @>P <>"XPAM[u+zA(4w >X4>M <>APX>`M XMA ">M>4AUXt[u>M <>">XM+4^>X[u>4 z&P @X> <>(PA>XU(4w @>P 6X4V&4zA>>P^X>U(4wM+`MX[uAY Mq?4Tq x.)qB"MY";'"/"Uh @>PW>4Xw>4 b>PM14 `^"q b>PM14>4T>uPu>XAY +(z @>P>4 ?`MX[uA >M`>X @>P 5>MAMA>UU(4w @>P 6X4V&4zA>>P^X>U(4wM+`MX[uA +4V1TTAY XMA +UM <>">XMTXAtA>U +(Mw>M[uU1MM>4 ,53 SuU@qtbzq $q .qGq.2:G 7 . l .:.C:EY 653 .2::Y ):Y PVPqsq9X>M >PwX`A MX[u (6 M[u14 +(M @>T <>wPXzz @>M B>(w>4 +UM >X4> +T J>Pz+uP>44X[uA +UM b+PA>X `>A>XUXwA> b>PM14 ,$wUq Y4=:=4 X4 $NRR=4Y BbdY )2q ?(zUq )\..YK *G* Bbd S4q .sqBL&WP"iUh&W" H(PUY?"UP% 3P(4@M'A^UX[u V>X4> jX>`u+`>P>X 4+[u <50 $q Eqyq.2yx ,pJ )).Cy* NY <QA<Uq ppp .2yxY .2GY `>APq bzU+4^>4^([uAsI 53 h&4[u>4 $q.yqEq.2yy ,653 .2yEY .\Y PVPqY `>APq J1UU`U(A^([uAsI Mq +`>P i,mcKGKgY iA3::%:HKQ(H$RKgY i5d=mWK>H%m6(H$RKgq

6X4MA">XU>4 zP>Xq

1 )E*

Fq ?<; @>P 6X4V&4zA>>P^X>U(4wM+`MX[uA ?4Tq xy\7x22 g N

xy.7x22

Page 264: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 )Ex ^Hc=:

1n 1i>(MP"iM;Y"; *M <'hn N%4MA>Uh=Mh #"i 1U;?M;\PhAiP";

fn 8"#"MPM;Y #"h <'hn N

?`Mq ) >4Au'UA >X4> @>P >X4M[u4>X@>4@MA>4 64AM[u>X@(4w>4 @>M w>UA>4@>4 6QAtS>[uAMY @X> B">XA>XU(4wY @uq @>4 M1wq 2H>:=c8Hc !md /=6;H6WKc>dKm6 ,Mq?4Tq y)\7y)Gsq?`Mq ) MA>UUA @>4 L`>Pw+4w $1T QA>(>Pw>w>4MA+4@ i6P^X>U(4w $14 6X4V&4zA>4g,?`Mq .s ^(P 6PTXAAU(4w @>P QA>(>P`>T>MM(4wMwP(4@U+w> @+P ,Mq ?4Tq y\.sqB( @X>M>T B">[V V4&-zA ?`Mq ) +4 @>4 @(P[u MX>`>4 6X4V(4zAM+PA>4 V14VP>AXtMX>PA>4 6X4V&4zA>`>wPXzz @>M ?`Mq . +4 ,Mq ?4Tq y\)sq 6P $>P"XPVUX[uA @+M M1wi 3%Q<m;K=-m ]mKK3ld=6(=l ,Mq ?4Tq y\*sY (Tz+MMA -1MXAX$> (4@ 4>w+AX$> 6X4V&4zA> ,Mq?4Tq y\xsY P>w>UA +`>P 4X[uAY 1` (4@ "+44 @X> 6X4V&4zA> X4 XuP>P 3>M+TAu>XA1@>P X4 O>XU>4 ^( >PTXAA>U4 MX4@ ,Mq ?4Tq y\ysY (4@ >P"'u4A 4X[uA 1`W>VAX$> QA>(t>P`>zP>X(4w>4Y 5P>X`>AP'w> (4@ 5P>XwP>4^>4Y @X> `>X 6PTXAAU(4w @>P 6X4V&4zA> >Xt4>P 6X4V(4zAM+PA >`>4z+UUM ^( `>P&[VMX[uAXw>4 MX4@ ,Mq ?4Tq y.ysq 9>P 4>( >X4w>tz&wA> Q+A^ ) >4Au'UA ^(@>T Q14@>PP>w>U(4w>4 z&P @X> 6X4V&4zA>>PTXAAU(4w `>X@>P ?`w>UA(4wMA>(>P ,Mq ?4Tq y*.7y**sq

ffn E"iW(>P;Uh *M <'hn 3

?`Mq . (4@ ?`Mq ) U>w>4 @>4 3P(4@ z&P >X4 iV14^>-AX14>UU>M 9(P[u>X4+4@>Pg@>M 6QA3 ,M1 '"33=4Q=J=4Y B(T <>MA>(>P(4wMw>w>4MA+4@ @>P 6X4V&4zA> +(Ml+-XA+U$>PT/w>4Y QA(H .2::Y ):* _):x]sY ">XU MX> 4X[uA M[u+Pz ^"XM[u>4 EKmHmdQTmTm6cK>6! (4@ EKmHmd%m8mccH6TcTdH6!:>Tm (4A>PM[u>X@>4 ,Mq @+^( ?4Tq y\Y y*sY X4t@>T MX> z&P `>X@>M @>4 <>wPXzz i6X4V&4zA>g u>P+4^X>u>4I X4 ?`Mq . ^(P l>44t^>X[u4(4w @>M QA>(>Pw>w>4MA+4@M ,i6X4V&4zA>>P^X>U(4wgs (4@ X4 ?`Mq ) +UM?(Mw+4wMwP/v> ^(P 6PTXAAU(4w @>P QA>(>P`>T>MM(4wMwP(4@U+w>q J>P"XM[uA "XP@@+`>XY @+MM @>P QA>(>Pw>w>4MA+4@ @>P ia(+UXzX^X>P(4wg @>M >MAUq O+A`>MA+4@MY @X>QA>(>P`>T>MM(4wMwP(4@U+w> @+w>w>4 @>P ia(+4AXzX^X>P(4wg @>M QA>(>Pw>w>4tMA+4@M @X>4AqHX> A>PTX41U1wXM[u (4VU+P `U>X`AY 1` >Xw>4AUX[u @X> 6X4V&4zA> 1@>P @X> i6P^X>tU(4w $14 6X4V&4zA>4g @>4 QA>(>Pw>w>4MA+4@ `XU@>4 ,Mq ?4Tq y*sY M1 U'MMA MX[u4+[u @>P 5+MM(4w @>M K ) +([u MAP>XA>4Y 1` QA>(>P`>T>MM(4wMwP(4@U+w> @>P 6QAq@X> Q(TT> @>P 6X4V&4zA> XMA ,M1 G"P: X4 ,UMS=CG"P:Y QA>(>PP>[uAY )\q ?(zUq)\.\Y K 2 S4q x\s 1@>P @+M ,^( $>PMA>(>P4@>s 6X4V1TT>4 ,M1 '"33=4Q=J=4YB(T <>MA>(>P(4wMw>w>4MA+4@ @>P 6X4V&4zA> +(M l+-XA+U$>PT/w>4Y QA(H .2::Y):* _):x]sq n>@>4z+UUM >4A"X[V>U4 MX[u `>X@> 6U>T>4A> @>M QA>(>PA+A`>MA+4@M X4QA(z>4 @>P ?`M'A^> @>M K ) 4>`>4>X4+4@>P u>P (4@ X4 u'(zXw>P J>PTXM[u(4wq?([u X4 @>4 $14 @>P J>P">XM(4w @>M ?`Mq . Q+A^ ) (Tz+MMA>4 J1PM[uPXzA>4 @>PKK .*7)x ">[uM>U4 J1PM[uPXzA>4 ^(T QA>(>Pw>w>4MA+4@ ,O+A`>MA'4@> @>P 6X4tV(4zAM+PA>4s TXA J1PM[uPXzA>4 @>P 6X4V&4zA>>PTXAAU(4w ,K .*+Y K .E ?`Mq )Y K .G?`Mq )Y K )) fPq .Y K )* ?`Mq *sq9X>M >4AM-PX[uA "1uU +([u @>T BX>U @>P f>(z+MM(4w @>M K ) @(P[u @+M 6QAS3.2GxY >M M1UUA> >X4> J1PM[uPXzA w>M[u+zz>4 ">P@>4Y ">U[u> i@X> 6U>T>4A> @>PQA>(>P`>T>MM(4wMwP(4@U+w>Y XuP J>Pu'UA4XM ^(>X4+4@>P (4@ @>4 H>w z&P @X> 6PtTXAAU(4w @>P n+uP>M>X4V1TT>4MA>(>PM[u(U@ 41PTX>PAg ,+TAUq <>wPq <O9P([VMqGC.xG\Y )*:sq p4M1z>P4 MA>uA X4 K ) @X> bP+wT+AXV @>P MA(z>4">XM>4 6PTXAAU(4w

g N ?4Tq y\\7y\. 6q ?`Mq )Z 9(+UXMT(M @>P 6X4V(4zAM+PA>4

y\\

y\.

Page 265: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

@>P QA>(>P`>T>MM(4wMwP(4@U+w> XT J1P@>PwP(4@Y @X> 91wT+AXV @>M QA>(>Ptw>w>4MA+4@>M APXAA @+w>w>4 X4 @>4 0X4A>PwP(4@ ,Mq ?4Tq y.sq

fffn <'hn N A>h .iM;#K7ih&WiU\P #"i 1U;?L;\P""i=UPP>M;Y

3n 8"YiU\\ M;# 1i=UPP>M;Y #"i 1U;?L;\P"

64Aw>w>4 @>P 51PT(UX>P(4w f/=6;G6WKm c=6!e >4Au'UA ?`Mq ) V>X4> 9>zX4XAX14 @>M6X4V&4zA>`>wPXzzMY M14@>P4 V4&-zA +4 @X> ?(z^'uU(4w @>P MX>`>4 6X4V(4zAM+PA>4X4 ?`Mq . +4 ,Mq ?4Tq y*sq ?`Mq . `>MAXTTA ^(M+TT>4 TXA KK .*7)xY ">U[u> $14+UU>4 @>4V`+P>4 ?PA>4 @>P 6X4V&4zA>>P^X>U(4w i@>P 6QAq (4A>PUX>w>4gq ?`Mq ) P>tw>UA @+44 @>4 H>w @>P 6PTXAAU(4w f%m=e @>4 X4 ?`Mq . +(zw>^'uUA>4 6X4V(4zAMt+PA>4 @>P KK .*7)x (4@ `>MAXTTA @+TXA ^(wU>X[u @>P>4 NTz+4wq1U;P"U>M;Y U; */"U 1U;?L;\P"YiM22";% ?`Mq ) A>XUA +UM 3P(4@$1PM[uPXzA @>P6X4V&4zA>>PTXAAU(4w @X> X4 ?`Mq . +(zw>^'uUA>4 MX>`>4 6X4V(4zAM+PA>4 X4 ^">X3P(-->4 (4@ `>MAXTTAY @+MM 6X4V&4zA>7 z&P @X> 6X4V(4zAM+PA>4 fPq .7* @>P 3>"X44 (4@7 z&P @X> 6X4V(4zAM+PA>4 fPq x7G @>P L`>PM[u(MM @>P 6X44+uT>4 &`>P @X> HlMX4@q9+`>X `>MAq ?`Mq )Y @+MM ?(Mw+4wM`+MXM z&P @X> <>T>MM(4w @>P 6QAq @X> S>X4>X4tV&4zA> ,4+[u ?`^(w $14 ?(z">4@(4w>4s MX4@ ,1`W>VAX$>M f>AA1-PX4^X- Mq?4Tq y\*sY (4@ `>wP&4@>A @(P[u @X> 6X4zq ^">X>P $>PM[uX>@>4>P ?PA>4 @>P 6X4tV&4zA>>PTXAAU(4w @>4 M1wq 9(+UXMT(M @>P 6X4V(4zAM+PA>4 ,Mq ?4Tq y)\sq 9>4`>X@>4 3P(-->4 $14 6X4V&4zA>4 ">P@>4 W>">XUM >Xw>4> 6X4V(4zAM>PTXAAU(4wMt$1PM[uPXzA>4 ^(w>1P@4>AZ7 9X> 3>"X44>X4V&4zA> ,6X4V&4zA> fPq .7*s ">P@>4 4+[u @>4 J1PM[uPXzA>4 @>P

KK x7GV (4@7 @X> L`>PM[u(MM>X4V&4zA> ,6X4V&4zA> fPq x7Gs 4+[u @>4 KK :72+Y K .. >PTXAt

A>UAq 9(P[u J>P">XM(4w X4 K 2 ?`Mq . Q+A^ * fPq G w>UA>4 @X> ?`M>A^(4wM$1PtM[uPXzA>4 @>P KK G7GV M1"X> K E ?`Mq ) +([u z&P @X> L`>PM[u(MM>X4V&4zA>q

f;;"iWA>' #"i 1U;?M;\PhYiM22"; `>MA>u>4 ">XA>P> 9Xzz>P>4^X>P(4w>4q 9X>3>"X44>PTXAAU(4w V+44 >Pz1Uw>4 4+[u K x ?`Mq .Y K yY K x ?`Mq *Y K .*+Y K .E?`Mq )Y K .G ?`Mq ) 1@>P @(P[u Q[u'A^(4w ,K .E) ?dsq <>X @>4 L`>PM[u(MM>X4tV&4zA>4 `>MA>u>4 Q14@>PP>w>U(4w>4 z&P >X4^>U4> 6X4V&4zA> X4 K ). ?`Mq ) (4@K )* ,<>P&[VMX[uAXw(4w $14 P>+UXMX>PA>4 H>PA'4@>P(4w>4 XT bPX$+A$>PT/w>4s<'Y">PM;YhP"M"i% 6X4> Q14@>PMA>UU(4w XT Q}MA>T @>P 6QAq 4XTTA M>XA XuP>P6X4zq @(P[u @+M N4A>P4>uT>4MA>(>PP>z1PTw>M>A^ )\\: @X> ?`w>UA(4wMA>(>P >X4q9X> 6X4V&4zA> +(M l+-XA+U$>PT/w>4 MX4@ ^"+P z1PT+U 41[u @>4 L`>PM[u(MM>X4tV&4zA>4 ^(w>1P@4>AY `XU@>4 @(P[u @X> 0>P+(M4+uT> +(M @>P <>T>MM(4wMwP(4@tU+w> W>@1[u >X4> >Xw>4> Q[u>@(U>Y @X> w>M14@>PA>4 S>w>U4 (4A>PUX>wA ,@+^( 41[u4'u>P ?4Tq y*.sq 9X> 3P(4@V14^>-AX14 @>P 6QAq +UM M}4Au>AXM[u> QA>(>P "XP@@+TXA wP(4@U>w>4@ X4 5P+w> w>MA>UUAq 9>P 4>(> ?`Mq ) Q+A^ ) AP'wA @>P Q14@>PMA>UtU(4w +([u `>X @>P 6X4V&4zA>>PTXAAU(4w S>[u4(4w ,@+^( 4'u>P ?4Tq y*.7y**sq

1 )Ey

pppq ?`Mq ) +UM 3P(4@$1PM[uPXzA ?4Tq y\.7y\) g N

y\)

Page 266: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 )EE ^Hc=:

Nn ."="U;hA=?"UP #"i 1U;?L;\P""i=UPP>M;Y '"U '"U#"; .iM22"; K7; 1U;V?L;\P"; ;A&W <'hn 3 ain 3 M;# N

Ao E"i/Ui?>U&WM;Y #"h 7'@"?PUK"; a"PP72iU;*U2h

I&WiU\PPM=% )=@S=4Y 9X> 3P(4@U+w>4 @>P 6X4V1TT>4MA>(>PY .2x\I XO;;Q"PPY ?4T>PtV(4wY 5S .2y.Y .*yI AN;;UP:Y J>PU>A^(4w @>M f>AA1-PX4^X-MY QA`n`q .2::C:2Y .)\I +4P>2CA@81Q"@8=4Y 6X4V1TT>4M`>MA>(>P(4w (4@ 3P(4@P>[uA>Y ?/S ..: ,.22*sY y.*I ,UMS=Y9X> QA>(>PP>[uAM1P@4(4wY l/U4 .22*I IR=UPY B(P 5P+w> @>P $>Pz+MM(4wMP>[uAUX[u>4 B(U'MtMXwV>XA $14 6X4M[uP'4V(4w>4 @>M 1`W>VAX$>4 f>AA1-PX4^X-MY @+Pw>MA>UUA +4 K x ?`Mq y Q+A^ .fPq . 6QA3Y 9QAB .22yY E*\IF0RR=47!4"PS=PY 9+M J>P`1A @>M ?`^(wM @>P iB(">4@(4w$14 J1PA>XU>4g 4+[u @>T n+uP>MMA>(>Pw>M>A^ .22Eq J>Pz+MM(4wM-P1`U>T> >X4>P 9(P[u`P>t[u(4w @>M 1`W>VAX$>4 f>AA1-PX4^X-MY QA(H .22GY *I ,8OQ"3Y ?P`>XA4>uT>Ptb+(M[u`>AP+w(4@ f>AA1-PX4^X-Y 9QAB .22GY E.GI A@8"1QW14:Y <>MA>(>P(4w $14 l+-XA+U>PAP'w>4 t J1UUt^(wM@>zX^XA> (4@ J1Pw+`>4 @>M 6(P1-'XM[u>4 3>T>X4M[u+zAMP>[uAMY 9QAn3 )x ,)\\.sY ))yI)4O1>4<Y 9+M u'(MUX[u> ?P`>XAM^XTT>P XT QA>(>PP>[uA 7 $>Pz+MM(4wMP>[uAUX[u> ?M->VA> 7^(wU>X[u VPXAXM[u> ?4T>PV(4w ^(T NPA>XU @>M <J>Pz3 $1T Gq.)q.222Y 5S )\\\Y .).I F173URY ?`^(wM`>M[uP'4V(4w>4 `>X @>P ?`w>UA(4wMA>(>P +UM MA>(>PM}MA>T+AXM[u>M (4@ $>Pz+MtM(4wMP>[uAUX[u>M bP1`U>TY 5S )\.\Y .x2I ,UMS=CG"P:Y QA>(>PP>[uAY )\q ?(zUqY l/U4 )\.\q

hXA @>T <>wPXzz i6X4V&4zA>g ">P@>4 S>X4>X4V&4zA> ,4+[u ?`^(w $14 ?(z">4t@(4w>4s `>^>X[u4>AY "X> MX[u +(M @>4 <>wPXzz>4 i3>"X44g (4@ iL`>PM[u(MMg X4K ) ?`Mq ) >PwX`Aq 9+TXA "XP@ @+M M1wq 1`W>VAX$> f>AA1-PX4^X- $>P"XPVUX[uAqN4A>PM[uX>@>4 "XP@ ^"XM[u>4 @>T 1`W>VAX$>4 (4@ @>T M(`W>VAX$>4 f>AA1-PX4t^X- ,Mq 6X4zq 6QAq ?4Tq )sZ7 N4A>P @>T 1`W>VAX$>4 f>AA1-PX4^X- "XP@ @>P X4 ?`Mq ) z>MAw>U>wA> 3P(4@M+A^

@>P <>MA>(>P(4w $14 f>AA1>X4V&4zA>4 ,S>X4>X4V&4zA>4s $>PMA+4@>4q7 hXA @>T M(`W>VAX$>4 f>AA1-PX4^X- "XP@ @>P 3>@+4V> `>^>X[u4>AY @+MM 6X4t

V&4zA> X4 0/u> $14 ?(z">4@(4w>4Y @X> ^(P 6~XMA>4^MX[u>P(4w @>M QA-zUq (4@^(T N4A>Pu+UA M>X4>P 5+TXUX> >Pz1P@>PUX[u MX4@Y ">w>4 ?PAq * ?`Mq . 33 4X[uA`>MA>(>PA ">P@>4 @&Pz>4q 9+M M(`W>VAX$> f>AA1-PX4^X- "XP@ @(P[u @>43P(4@zP>X`>AP+wY @>4 ?`^(w $14 41A">4@Xw>4 -PX$+A>4 ?(z">4@(4w>4,KK .\7.\[ (4@ KK **7**[ +5sY @>4 lX4@>PzP>X`>AP+w ,K *) ?`Mq Es 1@>P @(P[ulX4@>Pw>U@Y @>4 5P>X`>AP+w z&P @>4 <>AP>((4wMt (4@ 6P^X>u(4wMt 1@>P ?(Mt`XU@(4wM`>@+Pz @>M lX4@>M ,K *) ?`Mq Es M1"X> @+M Q-UXAAX4w$>Pz+uP>4 ,K *)+?`Mq ys $>P"XPVUX[uAq

BM>(hhUY?"UP K7; 4Mi&W'i"&WM;Y"; #"h 7'@"?PUK"; a"PP72iU;*U2h% Q1U[u>9(P[u`P>[u(4w>4 MX4@ 4+[u @>P SM-Pq @>M <J>Pz3 wP@Mq ^(U'MMXw ,<J>Pz3 $q)q.\q.2E2 7 . <$j .)CE:Y <QA<Uq pp .2G\Y .x\I $q Gq..q.2G) 7 . <$S **:CE:Y<J>Pz36 *xY .\*I $q )*q.q.22\ 7 . <$j xY yY EY GC:GY <J>Pz36 :.Y )): |<QA<Uq pp .22\Y x:*I $q Gq.)q.222 7 ) <$S *\.C2:Y <QA<Uq pp )\\\Y .E)I $q 2q.)q)\\: 7 ) <$j .C\G (+qY <3<Uq p )\\:Y )::: | <J>Pz36 .))Y ).\I $q EqGq)\.\ 7) <$j .*C\2Y <3<Uq p )\.\Y ..yG | 9QAS )\.\Y .yE*sq 9+M <J>Pz3 u+A >M `XMu>P1zz>4 w>U+MM>4Y 1` @+M 1`W>VAX$> f>AA1-PX4^X- $>Pz+MM(4wMP>[uAUX[u $1Pw>M[uPX>t`>4 XMA 1@>P U>@XwUX[u >X4z+[uw>M>A^UX[u 4X>@>Pw>U>wA XMAq 6M u+A +`>P >4AM[uX>@>4Y@+MM @X>M>M bPX4^X-Y "'P> >M $>Pz+MM(4wMP>[uAUX[u $1Pw>M[uPX>`>4Y $1T 3>M>A^tw>`>P W>@>4z+UUM `>X J1PUX>w>4 w>"X[uAXw>P 3P&4@> @(P[u`P1[u>4 ">P@>4 V/44A>,<J>Pz3 $q EqGq)\.\ 7 ) <$j .*C\2Y <3<Uq p )\.\Y ..yG 7 S4q x\ | <J>Pz36.)EY )E:sq ?UM w>"X[uAXw> 3P&4@> V1TT>4 X4M`>M14@>P> @X> hXMM`P+([uMt`>V'T-z(4w (4@ @X> QA>(>P$>P>X4z+[u(4w X4 <>AP+[uAq d` @+M 1`W>VAX$> f>AA1t-PX4^X- XT B(w> >X4>P wP(4@U>w>4@>4 M}MA>T+AXM[u>4 f>(1PX>4AX>P(4w @>M 3>tM>A^w>`>PM w'4^UX[u +`w>M[u+zzA ">P@>4 V/44A>Y XMA 41[u 4X[uA +`M[uUX>v>4@

g N ?4Tq y\* 6q ?`Mq )Z 9(+UXMT(M @>P 6X4V(4zAM+PA>4

y\*

Page 267: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

w>VU'PAq B(AP>zz>4@ @&PzA> @X> ?44+uT> M>X4Y @+MM >X4> <P(AA1`>MA>(>P(4w $146X4V1TT>4 4X[uA T>uP (4A>P @>4 <>wPXzz @>P i6X4V1TT>4gMA>(>P ^( M(`tM(TX>P>4 "'P>q 6X4V1TT>4 M>A^A >X4> Q+U@X>P(4w $14 6X44+uT>4 (4@ ?(Mtw+`>4 $1P+(M ,M1 MA+AA $X>U>P %40=PY QA(H )\\:Y *sq4Mi&W'i"&WM;Y"; #"h 7'@"?PUK"; a"PP72iU;*U2h U= 1IP. M;# dIP.%7 K x ?`Mq y7EY K .\ fPq )7x lQA3Z 4X[uA+`^X>u`+P> <>APX>`M+(Mw+`>4I7 K x ?`Mq 2Z ?(z">4@(4w>4 z&P >PMAT+UXw> <>P(zM+(M`XU@(4w (4@ 6PMAMA(@X(T

V>X4> <>APX>`M+(Mw+`>4I7 K 2 ?`Mq . Q+A^ * fPq x (4@ y (4@ ?`Mq * (4@ yZ 4X[uA+`^X>u`+P> HlI7 K 2 ?`Mq EZ ?(z">4@(4w>4 z&P >PMAT+UXw> <>P(zM+(M`XU@(4w (4@ 6PMAMA(@X(T

V>X4> H>P`(4wMV1MA>4I7 K y ?`Mq )+7x`Z MA>(>PUX[u>M S&[VMA>UU(4wM$>P`1AI7 K )\ ?`Mq 2Z H>P`(4wMV1MA>4+`^(wM`>M[uP'4V(4wY @X> +UU>P@X4wM @>P ?`w>Ut

A(4wM"XPV(4w @>P ?`w>UA(4wMA>(>P XTT+4>4A XMA ,^(P $>Pz+MM(4wMP>[uAUX[u>4<>">PA(4w MqF13URY 5S )\.\Y .x2sI

7 K )+Y K .y ?`Mq xY K .y+Y K .y`Y K )\ ?`Mq EY K )) fPq * Q+A^ *Y K )* ?`Mq *Q+A^ G (4@ :Z fX[uA`>P&[VMX[uAXw(4w $14 J>PU(MA>4 ,+? AN;;UP:Y QA`n`q.2::C:2Y .)\ _.).]Z V>X4> 9(P[u`P>[u(4w @>M f>AA1-PX4^X-MsI

7 ?`w>UA(4wM"XPV(4w @>P $14 @>4 <P(AA1>X44+uT>4 >Pu1`>4>4 ?`^(wMMA>(>P4,l+-6PAPQAq (4@ ?`^(wQAq 4+[u K y\+ ?`Mq xs `>X `>M[uPq QA-zUq 4+[u K y\?`Mq y (4@ 4+[u K *) lQA3 ,Mq A@8"1QW14:Y 9QAn3 )xY ))y _)G:]sq

_iA?PUh&W" 8"#"MPM;Y u+A @X> 5P+w>Y 1` @+M 3>M>A^ f>AA1t 1@>P <P(AA1>X4tV&4zA> T>X4AY ^< @+44Y ">44 >X4> 6X4V(4zAMwP>4^> >X4 O+A`>MA+4@MT>PVT+U `XUt@>AY ^< X4 K xE ?`Mq ) fPq .Y ?`Mq * (4@ yq <>X @>P B(M+TT>4$>P+4U+w(4w $146u>w+AA>4 4+[u K )E` ">P@>4 @X> 6X4V&4zA> $14 6u>T+44 (4@ 6u>zP+( ^(M+TtT>4w>P>[u4>Aq 9+ @X> S>X4>X4V&4zA> `>X@>P 6u>w+AA>4 ^(M+TT>4^(P>[u4>4MX4@Y "XP@Y ">44 ^< `>X@> 6u>w+AA>4 6X4V&4zA> +(M 4X[uAM>U`MA'4@Xw>P ?P`>XA u+t`>4Y @>P H>P`(4wMV1MA>4-+(M[u`>AP+w 4+[u K 2+ Q+A^ . fPq . `>X W>@>T 6u>w+AtA>4 `>P&[VMX[uAXwA ,Mq K 2+ ?4Tq .\sq

'o 1i\AhhM;Y 27hUPUK"i M;# ;"YAPUK"i 1U;?L;\P"K ) ?`Mq ) M-PX[uA 4(P $14 i3>"X44g (4@ iL`>PM[u(MM @>P 6X44+uT>4 &`>P @X>H>P`(4wMV1MA>4gY T>X4A +`>P @+TXAY "X> MX[u +(M @>P ?4z&uP(4w @>P KK x72+ >PtwX`AY +([u iJ>PU(MAg (4@ iL`>PM[u(MM @>P H>P`(4wMV1MA>4 &`>P @X> 6X44+utT>4gq

QX4@ `>X @>4 6X4V(4zAM+PA>4 x7G @X> Hl u/u>P +UM @X> 6X44+uT>4Y M1 M-PX[uA T+4T>XMA >`>4z+UUM $14 >X4>T iJ>PU(MAgq ?UU>P@X4wM >4AM-PX[uA uX>P @X> <>^>X[u4(4w iH>Pt`(4wMV1MA>4&`>PM[u(MMg ,+UM 3>w>4M+A^ ^(T 6X44+uT>4&`>PM[u(MMs @>P Q}MA>T+AXV@>P 6Pw>`4XM>PTXAAU(4w `>MM>PI MX> XMA +`>P M-P+[uUX[u (TMA'4@UX[u>Pq

K )+ $>P">4@>A z&P +UU> MX>`>4 6X4V(4zAM+PA>4 >X4u>XAUX[u @>4 <>wPXzz i4>w+AX$>8 6X4V&4zA>gq 9+TXA U'MMA MX[u "X> z1UwA A>PTX41U1wXM[u (4A>PM[u>X@>4Zf>w+AX$> 6X4V&4zA>Z7 J>PU(MA `>X 3>"X44>X4V&4zA>47 H>P`(4wMV1MA>4&`>PM[u(MM `>X L`>PM[u(MM>X4V&4zA>4

1 )EG

pppq ?`Mq ) +UM 3P(4@$1PM[uPXzA ?4Tq y\*7y\x g N

y\x

Page 268: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 )E: ^Hc=:

&o 1U;W"UP>U&W" 7#"i ="Wi"i" Y"Pi";;P" 1i=UPP>M;Y"; U;;"iWA>' "U;"i1U;?M;\PhAiPl

?(M ?`Mq ) XMA 4X[uA 1u4> ">XA>P>M >PMX[uAUX[uY 1` T>uP>P> 6X4V(4zAMm(>UU>4 ,^<T>uP>P> <>APX>`>s @>P wU>X[u>4 6X4V(4zAM+PA ^(M+TT>4 @X> i6X4V&4zA>g @>P `>tAP>zz>4@>4 6X4V(4zAM+PA UX>z>P4 1@>P 1` (4A>P i6X4V&4zA>4g @+M 6Pw>`4XM @>P>X4^>U4>4 6X4V(4zAMm(>UU> ,^( @X>M>T +UU>P@X4wM (4VU+P>4 <>wPXzz Mq ?4Tq GEs ^($>PMA>u>4 XMAq

pT ^">XA>4 QX44 )=@S=4Y 9X> 3P(4@U+w>4 @>P 6X4V1TT>4MA>(>PY .2x\Y K .GxY ).:IXO;;Q"PPY 5S .2y.Y .*y ,i6X4V(4zAM+PAg +UM d`>P`>wPXzz T>uP>P>P i6X4V&4zA>gsq 5&P@X>M> ?4MX[uA M-PX[uA M[u>X4`+P @X> ?(z^'uU(4w $14 i6X4V&4zA>4g X4 K .* ?`Mq .Y K .y?`Mq .Y K .: ?`Mq .Y K ))q

9X>M> 5P+w> XMA X4 K ) 4X[uA w>P>w>UAY XuP> <>+4A"1PA(4w >PwX`A MX[u +(M @>4 >X4t^>U4>4 <>MAXTT(4w>4 &`>P @X> 6X4V(4zAM+PA>4 (4@ +(M @>4 6X4V&4zA>>PTXAAtU(4wM$1PM[uPXzA>4Zk1U;?L;\P"j A>h ."hA=P'"PiAY #"i 1iY"';Uhh" "U;"i 1U;?M;\PhAiP% H>44@+M 6QA3 $14 i6X4V&4zA>4g >X4>P 6X4V(4zAM+PAY ^< $14 6X4V&4zA>4 +(M 3>">Pt`>`>APX>` M-PX[uAY T>X4A >M 7 z+UUM MX[u +(M H1PAU+(A 1@>P B">[V @>M 3>M>A^>M4X[uAM +4@>P>M >PwX`A 7 @+M 3>M+TA>Pw>`4XMY +([u ">44 >M +(M T>uP>P>4 a(>UU>4MA+TTA ,Mq ?4Tq GEY @1PA +([u &`>P @>4 <>wPXzz f/=6;H6WKchHm::mesq

8"Uh2U">% 6X4 QA-zUq u+A 6X4V&4zA> +UM p4u+`>P >X4>M w>">P`UX[u>4 6X4^>U(4A>P4>uT>4MY+UM hXA(4A>P4>uT>P >X4>P w>">P`UX[u>4 hXA(4A>P4>uT>PM[u+zA (4@ +UM ->PM/4Uq u+zA>4t@>P 3>M>UUM[u+zA>P >X4>P l3+?Y +(v>P@>T u+A >P >X4> ?4A>XU> +4 >X4>P l+-3>Mq XQ$qK .G ?`Mq . $>P'(v>PAq 9X>M> 6X4V&4zA> XQ@q K .y ?`Mq . Q+A^ . fPq .Y ) (4@ * M1"X> @>MK .G `XU@>4 ^(M+TT>4 M>X4> i6X4V&4zA> +(M 3>">P`>`>APX>`g XQ@q K ) ?`Mq . fPq )q

B(P 5P+w>Y 1` @+M 3>M+TA>Pw>`4XM >X4>P 6X4V(4zAM+PA >X4u>XAUX[u 1@>P w>AP>44A4+[u $>PM[uX>@>4>4 a(>UU>4 ^( >PTXAA>U4 XMAY Mq(q i3>AP>44A> 6PTXAAU(4wgq! ,m+=66m=6;G6WKm# i6X4V&4zA>g `>X W>@>P @>P >PMA>4 @P>X 6X4V(4zAM+PA>4 XMA @>P3>M+TA`>AP+w @>P <>APX>`M>Pw>`4XMM>q N6 ^(AP>zz>4@ 7 M[u14 <50 $q )yq.q.2y. 7p 9 xCy\ Q ,<QA<Uq ppp .2y.Y E:sZ i=u4UX[u u+A @+M 6QA3 .2*x @>4 J>PU(MA+(MtwU>X[u X44>Pu+U` @>P >X4^>U4>4 6X4V(4zAM+PA>4 ,>X4 QA-zUq u+A ^">X w>">P`UX[u> <>tAPX>`>Y $14 @>4>4 @>P >X4> TXA 3>"X44Y @>P +4@>P> TXA J>PU(MA +`M[u4>X@>As @(P[u@X> <>MAXTT(4w @>M K ) ?`Mq x 6QA3 +(Mw>M-P1[u>4Y "14+[u (4A>P 6X4V&4zA>4S>X4>X4V&4zA> ^( $>PMA>u>4 MX4@qg p4 wU>X[u>T QX44 $1Pu>P S50 $q *qyq.2xx,SQA<Uq .2xxY G*.sZ i9+M 6QA3 V>44A 4(P >X4>4 >X4u>XAUX[u>4 <>wPXzz @>MY 3>"X44M+(M 3>">P`>`>APX>` ,K ) ?`Mq * (4@ x 6QA3s (4@ $>PMA>uA @+P(4A>P @+M 3>M+TAt>Pw>`4XM @>P w>">P`UX[u>4 <>A'AXw(4wg ,wU? d50 $q xq:q.2y\ 7 pJ E2Cy\ NY QA(H.2y.Y :I <50 $q :qyq.2y: 7 pJ ..yCyG NY <QA<Uq ppp .2y:Y *y\sq 9+TXA `PX4w>4S50Y d50 (4@ <50 ^(T ?(M@P([VY @+MM TXA @>P <>^>X[u4(4w i6X4V&4zA> +(M3>">P`>`>APX>`g @>P 7 (4A>P J>PP>[u4(4w $14 J>PU(MA>4 w>w>4 3>"X44> >PTXAtA>UA> 7 3>M+TA`>AP+w @>P 6X4^>U>Pw>`4XMM> @>P w>">P`UX[u>4 <>APX>`> (4@ wwzqhXA(4A>P4>uT>PM[u+zA>4 @>M QA-zUq 1@>PY V&P^>P +(Mw>@P&[VAY @>P 3>M+TA`>AP+w@>P <>APX>`M>Pw>`4XMM> w>T>X4A XMAY "1`>X MX[u W> 4+[u @>T L`>P"X>w>4 @>P -1MXAXt$>4 1@>P 4>w+AX$>4 O>XU>Pw>`4XMM> X4Mw>M+TA >X4 3>"X44 1@>P >X4 J>PU(MA >PwX`Aq9+M wU>X[u> wXUA z&P @X> 6X4V&4zA> +(M j(5 (4@ +(M M>U`MA'4@Xw>P ?P`>XAq! B%mdc$RHccm=6;G6WKm# <>X ?4">4@(4w @>M wU>X[u>4 3P(4@M+A^>M +(z @X> 6X4tV(4zAM+PA>4 x7G XMA (4A>P 6X4V&4zA>4 +(M @>P W>">XUXw>4 6X4V(4zAM+PA wP@Mq ,^(?`">X[u(4w>4 XT S+uT>4 @>P 6X4V&4zA> +(M l+-XA+U$>PT/w>4 Mq 41[u?4Tq y*.s @>P N4A>PM[uX>@ ^"XM[u>4 @>P Q(TT> @>P 6X44+uT>4 +(M +UU>4a(>UU>4 @>P 6X4V(4zAM+PA (4@ @>P Q(TT> +UU>P Hl ^( $>PMA>u>4q 0X>Pz&P M-PX[uA(6 +([uY @+MM ^< `>X @>4 6X4V(4zAM+PA>4 x (4@ G @X> H>P`(4wMV1MA>4-+(M[ut`>AP'w> ,+`w>M>u>4 $14 @>4 <>M14@>Pu>XA>4 `>X ^(M+TT>4 $>P+4U+wA>4 6u>w+At

g N ?4Tq y\y 6q ?`Mq )Z 9(+UXMT(M @>P 6X4V(4zAM+PA>4

y\y

Page 269: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

A>4s 4(P W> >X4T+U ^( `>P&[VMX[uAXw>4 MX4@Y +([u ">44 `>X @>P X4 <>AP+[uA V1TtT>4@>4 6X4V(4zAM+PA T>uP>P> a(>UU>4 $1Pu+4@>4 MX4@ ,Mq K 2+ ?4Tq ).sq 3>uAT+4 $1T P>w>UT'vXw>4 ?`U+(z @>P 6PTXAAU(4w ,6PTXAAU(4w @>P 6X4^>U>Pw>`4XMM>TXA +4M[uUX>v>4@>P B(M+TT>4z+MM(4ws +(MY M1 V/44>4 @X> 6X4V&4zA> +(M @>P W>t">XUM X4 <>AP+[uA V1TT>4@>4 6X4V(4zAM+PA x7G >PU'(A>PA ">P@>4 +UM 3>M+TAt`>AP+w @>P ,-1MXAX$>4 (4@ 4>w+AX$>4s N4A>PM[uX>@> ^"XM[u>4 @>4 6X44+uT>4(4@ @>4 Hl @>P >X4^>U4>4 O'AXwV>XA>4 `^"q a(>UU>4q."Pi";;P" 1i=UPP>M;Y U;;"iWA>' "U;"i 1U;?M;\PhAiP% N4A>P i6X4V&4zA>4g+(M >X4>P 6X4V(4zAM+PA "XP@ ^"+P `>X W>@>P 6X4V(4zAM+PA @+M 3>M+TA>Pw>`4XM +UU>Pa(>UU>4 W>4>P 6X4V(4zAM+PA $>PMA+4@>4 ,Mq ?4Tq GE ^(T <>wPXzz i6X4V(4zAMm(>UtU>gsY wU>X[u"1uU "XP@ +`>P X@S @+M 6Pw>`4XM z&P W>@> a(>UU> w>AP>44A >PTXAA>UAq9+M wXUA $1P +UU>T z&P @X> 6X4V(4zAM+PA>4 .7* ,Mq KK xY y V>X4> V14M1UX@X>PA> <XtU+4^sY +`>P +([u z&P @X> +4@>P>4 6X4V(4zAM+PA>4q9X> w>AP>44A> 6PTXAAU(4w V+44 ^"X4w>4@ $1Pw>M[uPX>`>4 1@>P @>T QA-zUq ^(PH+uU w>MA>UUA M>X4q! ,mKdm66Km /d8=KK:H6T =66mdR>:% m=6md /=6;H6WKc>dK (+=6Tm6!# 9+M 6QA3 (4A>PM[u>Xt@>A X44>Pu+U` >X4>P 6X4V(4zAM+PA $>PM[uX>@>4> N4A>P+PA>4 $14 6X4V&4zA>4Y +(z@X> (4A>PM[uX>@UX[u> 6PTXAAU(4wM$1PM[uPXzA>4 +4^(">4@>4 MX4@Y z>P4>P ^"XM[u>4$>PM[uX>@>4>4 6X4V(4zAMA>XU>4Y z&P @X> $>PM[uX>@>4> S>[uAMz1Uw>4 $1Pw>M>u>4(4@ @X> @+u>P w>AP>44A ^( >PTXAA>U4 MX4@Z! C6Kmd>dKm6 -36 /=6;G6WKm6 m=6md /=6;H6WKc>dK zX4@>4 MX[u ^< X4 K .yZ <>^X>uA >X4

QA-zUq ,Mq <>XM-X>U 1`>4s 4>`>4>X4+4@>P 6X4V&4zA> XQ@q K .y ?`Mq . Q+A^ .fPq .Y ) (4@ *Y @+44 MX4@ @X>M> 6X4V&4zA> ^"X4w>4@ w>AP>44A ^( >PTXAA>U4Y+([u K .E ?`Mq ) (4@ K .G ?`Mq ) >4Au+UA>4 z&P J>P'(v>P(4wMw>"X44> >Xw>4tMA'4@Xw> 6PTXAAU(4wM$1PM[uPXzA>4q

! /=6;H6WKcKm=:m 8=K H6Kmdc$R=m!:=$Rm6 Fm$RKcW3:Tm6# 9X> w>AP>44A> 6PTXAAU(4w $14 6X4tV(4zAMA>XU>4 "XP@ 41A">4@XwY ">44 z&P @X> 6X4V(4zAMA>XU> (4A>PM[uX>@UX[u>S>[uAMz1Uw>4 w>UA>4Y ^< O+PXz>PT'vXw(4w 4+[u K *x (4@ K *x` z&P +(v>Pt1P@>4AUX[u> 6X4V&4zA>Y ?4P>[u4(4w +(MU'4@XM[u>P QA>(>P4 +(z +(MU'4@XM[u>6X4V&4zA> ,KK *x[Y *x@sY 3>UA>4@T+[u(4w $14 ?(MU+4@M$>PU(MA>4 4+[u K )+?`Mq * +5q 9+M 3>M>A^ M-PX[uA X@S (4M[u+Pz $14 i6X4V&4zA>4gY T>X4A +`>P6X4V(4zAMA>XU> ,M1 PX[uAXw M>XA @>P lQAS>z1PT K )E lQA3Z i<>MA>(>P(4w +(MtU'4@XM[u>P 6X4V(4zAMA>XU>gsq B( 6X4V(4zAMA>XU>4 Mq +([u ?4Tq y.yq9X> w>AP>44A> 6PTXAAU(4w V+44 +([u 41A">4@Xw ">P@>4 ^(P ?(zA>XU(4w (4@B(1P@4(4w $14 Hl +(z >PAP+w`PX4w>4@> (4@ >PAP+wU1M> H3Y ^< hX>AwP(4@tMA&[V> ,Mq ?4Tq *:2 zzq &`>P fX[uA`>P&[VMX[uAXw(4w $14 J>PU(MA>4 ">w>4 M1wqjX>`u+`>P>XCQ>wT>4AX>P(4wsq

! @>R:+m=cm TmKdm66Km /d8=KK:H6T# <>MA>u>4 `>X @>P 6X4V&4zA>>PTXAAU(4w H+uUP>[utA> ,^< z&P @X> 3>"X44>PTXAAU(4w 4+[u K x ?`Mq .Y K x ?`Mq *Y K ysY M1 V+44 @>PQA-zUq z&P 6X4V&4zA> +(M T>uP>P>4 a(>UU>4 ,^< T>uP>P>4 <>APX>`>4s @X>M> H+uU(4A>PM[uX>@UX[u +(M&`>4Y >P V+44 +UM1 7 ">44 V>X4> <([uz&uP(4wM-zUX[uA >X4twP>XzA 7 z&P >X4>4 <>APX>` L`>PM[u(MMP>[u4(4w 4+[u K x ?`Mq * (4@ z&P >X4>4 +4t@>P>4 <>APX>` <>APX>`M$>PT/w>4M$>PwU>X[u 4+[u K x ?`Mq . `^"q K y "'uU>4,%40=P X4 ,UMS=CI413=Y K .x. ?d S4q :sq 6P V+44 +`>P +([u X4 @>4 T>uP>P>4<>APX>`>4 ^"+P @X>M>U`> 3>"X44>PTXAAU(4wM+PA +`>P w>AP>44A> 6PTXAAU(4w "'uU>4,^(T <>wPXzz i>X4^>U4>P <>APX>`g XQ$q K .x. ?dI $wUq <50 $q .*q.\q.2:: 7 pJ S.*EC:yY <QA<Uq pp .2:2Y Gsq <>X L`>Pz&uP(4w $14 HXPAM[u+zAMw&A>P4 ^"XM[u>4T>uP>P>4 <>APX>`>4 >X4>M QA-zUq V+44 +(z 3>"X44P>+UXMX>P(4w $>P^X[uA>A ">P@>4q

6X4MA">XU>4 zP>Xq

1 )E2

pppq ?`Mq ) +UM 3P(4@$1PM[uPXzA ?4Tq y\y7y.x g N

y\E7y.x

Page 270: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 )G\ ^Hc=:

#o IP"M"i'"\i"UP" 1U;?M;\PhP"U>"$ 0i"U'"Pi(Y"$ 0i"UYi";*";

I&WiU\PPM=% G"P:Y Q}MA>T+AXMX>P(4w @>P QA>(>P$>Pw&4MAXw(4w>4Y <>PUX4 .2GxI ,UMS=Y <>^&tw> (4@ ?`^&w> XT 6X4V1TT>4MA>(>PP>[uAY QA(H .2:\Y .I ,4"-=RY 9X> 5P>X`>AP'w> @>M6X4V1TT>4MA>(>Pw>M>A^>MY 9XMMq l/U4 .2:EI ,4"-=RY 9X> 5P>X`>AP'w> @>M 6X4V1TT>4tMA>(>Pw>M>A^>MY 9QAB .2:GY E.xI $1:Q"U=4Y 6X4V&4zA>m(+UXzXV+AX14 XT 6X4V1TT>4MA>(>PtP>[uAY ?(wM`(Pw .22:I ,UMS=CG"P:Y QA>(>PP>[uAY )\q ?(zU+w>Y l/U4 )\.\q

0X4A>P @>P $>Pu'UA4XMT'vXw >X4z+[u>4 ?(z^'uU(4w @>P 6X4V(4zAM+PA>4 X4 ?`Mq .(4@ @>P 3P(4@$1PM[uPXzA &`>P @X> 6PTXAAU(4w @>P 6X4V&4zA> X4 ?`Mq ) `U>X`A $>Pt`1Pw>4Y @+MM `>X @>P 6PTXAAU(4w @>P 6X4V&4zA> ^+uUP>X[u> 6X4M[uP'4V(4w>4 +(ztwP(4@ $14 QA>(>P`>zP>X(4w>4 X4 <>AP+[uA V1TT>4Y +([u ">44 @X>M>P NTMA+4@X4 K ) &`>Pu+(-A 4X[uA >P"'u4A "XP@ ,Mq KK *7*`sq8"#"MPM;Y #"i 8"\i"UM;YhK7ih&WiU\P";% N6 `XU@>4 @X> MA>(>P`>zP>XA>4 J>PtT/w>4MT>uP(4w>4 `>wPXzzUX[u 6X4V(4zAMA>XU>Y @X> +`>P `>X @>P 6PTXAAU(4w @>P6X4V&4zA> ,1@>P @>M 3>M+TA`>AP+wM @>P 6X4V&4zA>s (4`>P&[VMX[uAXwA `U>X`>4 M1UtU>4q 9X> 5P+w> u+A ^< -P+VAXM[u> <>@>(A(4w `>XT J>PU(MA+(MwU>X[uZ f(P M1">XA>X4 J>P'(v>P(4wMw>"X44 4+[u ?`^(w >X4>M 5P>X`>AP+wM ,`>Mq K .E ?`Mq xs $>Pt`U>X`AY XMA >P TXA >X4>T U+(z>4@>4 J>PU(MA +(M^(wU>X[u>4Y @+ @>P 5P>X`>AP+w >X4>M+[uUX[u> QA<>zP>X(4wY 4X[uA >X4> O+PXz$1PM[uPXzA `XU@>A ,<50 $q .Eq.)q.2Gy 7Jppp S .xGCG.Y <QA<Uq pp .2GEY *E\I Mq +([u ?4Tq yyGsq 5>P4>P "XPV>4 MX[u @X>QA<>zP>X(4w>4 @1PA +(MY "1 XT 6QA3 `>MAXTTA> 6X4V(4zAMwP>4^>4 1@>P 6X4tV1TT>4MwP>4^>4 <>@>(A(4w u+`>4I MX> TX4@>P4 @X> T+vw>`>4@>4 6X4V&4zA>1@>P @+M T+vw>`>4@> 6X4VqY 4X[uA >PMA @+M ^( $>PMA>(>P4@> 6X4VqD7iP>AMP #"i 8"\i"UM;YhK7ih&WiU\P";% 9+M 6QA3 $>P">4@>A V>X4> z>MAMA>u>4t@> <>^>X[u4(4wq 9X> N4A>PM[uX>@UX[uV>XA `>P(uA $>PT(AUX[u A>XUM +(z P>@+VAX14>UtU>P N4+[uAM+TV>XAY A>XUM +`>P "1uU +([u @+P+(zY @+MM @>P 3>M>A^w>`>P MX[u &`>P@X> P>[uAMM}MA>T+AXM[u> <>@>(A(4w @>P <>zP>X(4w>4 `XMu>P 4X[uA +`M[uUX>v>4@VU+P w>"1P@>4 XMAq N6 XMA @>P N4A>PM[uX>@UX[uV>XA V>X4 3>"X[uA `>X^(T>MM>4Y @X>>P"'u4A>4 <>MAXTT(4w>4 ^X>U>4 +(z @+M wU>X[u> 6Pw>`4XM ,Mq 4+[uMA>u>4@sq<>XM-X>U> z&P (4A>PM[uX>@UX[u> 51PT(UX>P(4w>4Z7 iQA>(>PzP>Xg MX4@ `>MAXTTA> 6X44+uT>4 1@>P 6X4V&4zA> 4+[u KK *`Y K .2

?`Mq ) ,K )) fPq x Q+A^ x <([uMAq `sY K .2+ ?`Mq .Y K )* ?`Mq * Q+A^ yY K x2?`Mq xq

7 ifX[uA MA>(>P-zUX[uAXwg MX4@ `>MAXTTA> 6X4V&4zA> +(M j>XMA(4w>4 4+[u K ))fPq *q

7 if(P `>P&[VMX[uAXwAg ">P@>4 @X> 6X4V&4zA> +(M j(5 `>X @>P 6PTXAAU(4w @>M3>M+TA`>AP+wM @>P 6X4V&4zA>Y M1">XA MX> @>4 <>AP+w $14 EG\ ! &`>PMA>Xw>4,K .* ?`Mq * Q+A^ .s

7 fX[uA i^(P 6QAq u>P+4w>^1w>4g ">P@>4 `>MAXTTA> J>P'(v>P(4wMw>"X44>Y M1t">XA MX> >X4>4 `>MAXTTA>4 i5P>X`>AP+wg 4X[uA &`>PMA>Xw>4 ,K .x+ ?`Mq . (4@ xYK .E ?`Mq xY K .G ?`Mq *sq

7 ifX[uA @>T 6T-z'4w>P ^(^(P>[u4>4g MX4@ `>MAXTTA> "X>@>PV>uP>4@> j>XMtA(4w>4 4+[u K )) fPq . Q+A^ )q

H>44 4+[u K xE ?`Mq ) i>X4> J>P+4U+w(4w 4(P @(P[uw>z&uPAg "XP@ (4A>P @>P J1tP+(MM>A^(4w @>M K xE ?`Mq ) (4@ ">44 4+[u K xE ?`Mq * `>MAXTTA> <>AP'w>i$1T 6X4V1TT>4 +`^(^X>u>4g MX4@Y M1 u+4@>UA >M MX[u @+`>X 4X[uA (T QA<>zP>Xt(4w>4Y M14@>P4 X4M1">XA (T >X4>4 J>P^X[uA +(z >X4> ?4wU>X[u(4w @>P <>MA>(>tP(4w XT ?`^(wM$>Pz+uP>4 +4 @X> <>MA>(>P(4w XT J>P+4U+w(4wM$>Pz+uP>4q fX[uA`>X @>P <>zP>X(4w $14 6X44+uT>4 1@>P 6X4V&4zA>4 ^( >P"'u4>4 MX4@ +([u @X>

g N ?4Tq y.y 6q ?`Mq )Z 9(+UXMT(M @>P 6X4V(4zAM+PA>4

y.y

Page 271: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

?`^&w>Y @X> >PMA 4+[u @>P 6PTXAAU(4w @>M 3>M+TA`>AP+wM @>P 6X4V&4zA> $1Ptw>41TT>4 ">P@>4 ,Mq O+`q ) ?4Tq )s (4@ @+u>P @X> 0/u> @>P 6X4V&4zA> 4X[uA`>>X4zU(MM>4q<iP"; K7; IP"M"i'"\i"UM;Y";% pT 6QA3 zX4@>4 MX[u z1Uw>4@> M+[uUX[u> QA<>tzP>X(4w>4Z! EKmHmd%mWdm=H6T =6 -3::md *1Rm $14 6X4V&4zA>4 1@>P 6X44+uT>4Z JX>U> @>P QA<>tzP>X(4w>4 4+[u KK *7*`I +UU>P@X4wM MX4@ @1PA +([u u'(zXw `>AP+wUX[u> 0/[uMAtwP>4^>4 w>P>w>UAI! EKmHmd%mWdm=H6T =6 %mcK=88Kmd *1Rm# @+`>X "XP@ (4A>PM[uX>@>4 ^"XM[u>4 5P>X`>AP'tw>4 (4@ 5P>XwP>4^>4Z! .dm=%mKd&Tm MA>UU>4 6X4V&4zA> MA>AM MAzP>XY (4+`u'4wXw $14 @>P +`M1U(A>4 0/u>

@>P 6X4V&4zA>q 5P>X`>AP'w> MX4@Z7 7 5P>X`>AP+w z&P 6X4V&4zA> +(M j(5 w>Tq K .* ?`Mq *I7 7 5P>X`>AP'w> `>X <>APX>`M$>P'(v>P(4w w>Tq KK .xY .x+Y .EY .:I7 7 5P>X`>AP+w `>X J>P'(v>P(4w $14 ?4A>XU>4 +4 l+-3>Mq w>Tq K .G ?`Mq *I7 7 J>PM1Pw(4wMzP>X`>AP+w w>Tq K .2 ?`Mq )I

! .dm=Tdm6(m6 MA>UU>4 6X4V&4zA> 4(P MAzP>XY ">44 @X> 6X4V&4zA> X4Mw>M+TA (4A>P@>P z>MAw>U>wA>4 5P>XwP>4^> `U>X`>4q 5P>XwP>4^>4 `>MA>u>4 z&P7 7 M14MAXw> 6X4V&4zA> +(M j>XMA(4w>4Y ">44 @X> 6X4V&4zA> ">4Xw>P +UM

)yE ! XT n+uP `>AP+w>4 ,K )) fPq * Q+A^ )sI7 7 3>"X44> +(M -PX$+A>4 J>P'(v>P(4wMw>M[u'zA>4Y ">44 MX> ">4Xw>P +UM

y.) ! XT n+uP `>AP+w>4 ,K )* ?`Mq * Q+A^ ys (4@7 7 5P>XwP>4^> z&P f>`>4>X4V&4zA> `XM x.\ ! X4 `>MAXTTA>4 5'UU>4 ,K xE

?`Mq *sq.iL;#" \Li IP"M"i'"\i"UM;Y"; MX4@ $X>Uz'UAXwY $>P`P>XA>A MX4@ <>zP>X(4w>4 M1t^X+U>P 1@>P "XPAM[u+zAUX[u>P ?PAI ^O @X>4>4 <>zP>X(4w>4 +`>P +([u @>P J>P>X4tz+[u(4w ,Mq +([u K * ?4Tq ..sq."Y";hPA;# #"i IP"M"i'"\i"UM;Y MX4@ X@S 6X4V&4zA>Y PX[uAXw>P 6X4V(4zAMA>XU>,^( @X>M>T <>wPXzz Mq ?4Tq y\ysY (4@ ^"+P +([u @+44Y ">44 @X> <>zP>X(4w +4 `>tMAXTTA> 6X44+uT>4 +4V4&-zAq 9+M XMA @X> 51Uw> @>M 1`W>VAX$>4 f>AA1-PX4^X-M,Mq ?4Tq y\*s (4@ >PwX`A MX[u +(M K *[Z Q1">XA ?(Mw+`>4 iTXA MA>(>PzP>X>4 6X4t4+uT>4g X4 (4TXAA>U`+P>T "XPAM[u+zAUX[u>T B(M+TT>4u+4w MA>u>4Y @&Pz>4 MX>4+[u K *[ ?`Mq . 4X[uA +UM <? 1@>P Hl +`w>^1w>4 ">P@>4q

6X4MA">XU>4 zP>Xq

fEn 4MA>Uh=Mh #"i 1U;?M;\PhAiP"; p<'hn N IAP* 3 ain 3 M;# No

I&WiU\PPM=% IR=UPY 6X4V1TT>4MA>(>PP>[uAUX[u> N4wU>X[u+PAXwV>XA>4 (4@ N4wU>X[u">PAXwtV>XA>4 @>P 6X4V(4zAM+PA>4Y QA(H .2y.Y xGyI '04>UP:=4Y B(P O>PTX41U1wX> XT QA>(>PtP>[uAZ 6X4V&4zA> 7 6X44+uT>4 7 3>"X44 XT 6QA3Y QA(H .2EEY EGxI ,UMS=Y QA>(>PP>[uA 7;u+1MY l14wU1T>P+A 1@>P Q}MA>Tk QA(H .2G.Y )I ,UMS=Y 9X> @(+UXMAXM[u> 6X4V&4zA>>PTXAAtU(4w 4+[u @>T 6QA3Y X4 I413= ,0PMwqsY 5>MAM[uPXzA z&P b+(UX[VY l/U4 .2G*Y *2.I ,UMS=Y3P(4@MA&[VM$>P'(v>P(4w>4 XT QA>(>PP>[uAY l/U4 .2GxI /OP )O4P8"1M2 X4 AN8P ,0PMwqsY9X> ?`wP>4^(4w @>P <>APX>`Mt 1@>P <>P(zMM-u'P> $14 @>P bPX$+AM-u'P> XT 6X4V1TT>4tMA>(>PP>[uAY 9QAn3 * ,.2:\sY l/U4 .2:\Y .x2I F=4S=PU@8Y 9X> (4A>PM[uX>@UX[u>4 ?PA>4@>P 6X4V&4zA>>PTXAAU(4w XT @>(AM[u>4 6X4V1TT>4MA>(>PP>[uAY <>PUX4 .2:)I K=8P=4Y 9>Pw>M>A^UX[u> 3>w>4M+A^ +UM M}MA>T+AXM[u> 3P(4@U+w> @>P 6X4V1TT>4M`>MA>(>P(4w X49>(AM[uU+4@Y 9QAS .2::Y )EGI %14@8R"1WY B(P QA>(>P-zUX[uA @>P 3>"X44> +(M @>P J>Pt

1 )G.

pJq 9(+UXMT(M @q 6X4V(4zAM+PA>4 ,Q+A^ . fPq . (q )s ?4Tq y.y7y.2 g N

y.E7y.2

Page 272: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 )G) ^Hc=:

'(v>P(4w $14 bPX$+A$>PT/w>4Y <>PUX4 .22*I A@8P=U>=4Y 9>P O+A`>MA+4@ @>P -PX$+A>4 J>PtT/w>4M$>P"+UA(4w XT 6X4V1TT>4MA>(>PP>[uAY 0>X@>U`>Pw .22yI *8RZP>=4Y J>PT/w>4Mt$>PU(MA> XT bPX$+A$>PT/w>4q 9>P 6X4V&4zA>@(+UXMT(M +UM n+4(MV1-z @>P 6X4V1TT>4MA>(t>PY <>PUX4 .22EI I"PHR=4Y 9X> MA>(>PUX[u> 3>"X44>PTXAAU(4w ^"XM[u>4 6X4u>XA (4@JX>Uu>XAY 5S .22:Y )**I IU4@88O;Y l+PUMP(u>P 64A"(Pz ^(P S>z1PT @>M 6X4V1TT>4MA>(t>Pw>M>A^>MY 9QAS )\\.Y 2.GI BO3=" 9X> 6X4z+[uMA>(>PZ i9+M l14^>-AgY X4Z BO3= ,0PMwqsY9X> S>z1PT @>P 6X4V1TT>4M`>MA>(>P(4w X4 9>(AM[uU+4@Y 0>X@>U`>Pw )\\)Y .y zzqI ,UMS=Y9X> QA>(>PP>[uAM1P@4(4wY <+4@ ppY )q ?(zUq l/U4 )\\*Y K .)I AN8PY 9>P 9(+UXMT(M @>P6X4V(4zAM+PA>4 XT w>UA>4@>4 S>[uAY 9QAn3 *\ ,)\\GsY .*I )U4S" QA>(>PP>[uAY .xq ?(zUqY 0>Xt@>U`>Pw )\..I ,UMS=CG"P:Y QA>(>PP>[uAY )\q ?(zUqY l/U4 )\.\I )U4SY QA>(>PP>[uAY .xq ?(zUq)\..I F13URY 6PTXAAU(4w $14 J>PT/w>4M>X4V&4zA>4 7 6X4V&4zA> +(M J>P'(v>P(4wMtw>M[u'zA>4Y 9QAn3 *x ,)\..sY )*Gq

3n 1U;?L;\P"#MA>Uh=Mh

?`Mq ) M[u+zzA ,XJTq KK x7GV (4@ KK :72+s ^">X $>PM[uX>@>4> ?PA>4 @>P 6X4tV&4zA>>PTXAAU(4w (4@ @+TXA ^">X $>PM[uX>@>4> 3P(-->4 $14 6X4V(4zAM+PA>4qQAP>[uAUX[u XMA >M &`UX[uY $14 3>"X44t (4@ L`>PM[u(MM>X4V&4zA>4 (4@ +UUwq $1Ti9(+UXMT(Mg @>P 6X4V(4zAM+PA>4 ^( M-P>[u>4qn>@1[u ">XMA @X>M>P ?(M@P([V 4+[u @>T +UUw>T>X4>4 Q-P+[uw>`P+([u +(z >X4Q-+44(4wM$>Pu'UA4XM uX4Y @+M X4@>MM>4 ^"XM[u>4 @>4 `>X@>4 6X4V(4zAMwP(-->44X[uA `>MA>uAI MX> MA>u>4 7 ">4XwMA>4M 4+[u @>P S>w>U(4w @>M ?`Mq ) 7 M[uUX[uA4>`>4>X4+4@>Pq n>@1[u u+`>4 w>P+@> @X> ^">X (4A>PM[uX>@UX[u>4 ?PA>4 @>P 6X4tV&4zA>>PTXAAU(4w >Pu>`UX[u> 51Uw>4 z&P @X> <>T>MM(4wMwP(4@U+w> @>P 6QAq (4@MX4@ NPM+[u> z&P @X> &`>P+(M ^+uUP>X[u>4 S>[uAMMAP>XAXwV>XA>4Y @X> ?`wP>4^(4wMtzP+w>4 @>P 6X4V(4zAM+PA>4 `>AP>zz>4 ,$wUq G"P: X4 ,UMS=CG"P:Y QA>(>PP>[uAY)\q ?(zUq )\.\Y K 2 S4q x\)sY Mq(q ^(P i<>@>(A(4wgqL`>P l14V(PP>4^ @>P 6X4V(4zAM+PA>4 Mq ?4Tq :G72xI ">44wU>X[u @+4+[u >X4 w>t"XMM>P J1PP+4w @>P M1wq 3>"X44>X4V&4zA> ,fPq .s w>w>4&`>P @>4 M1wq L`>PtM[u(MM>X4V&4zA>4 ,fPq )s `>MA>uAY M1 z1UwA >P @1[u 4X[uA M[u14 w>M>A^>MM}MA>T+tAXM[u +(M ?`Mq )q

Nn J"&WPh";P/U&?>M;Y #"h 1U;?L;\P"#MA>Uh=Mh

?(Mw+4wM-(4VA @>P 64A"X[VU(4w @>P 6X4V&4zA>>PTXAAU(4w "+P >X4> >X4u>XAUX[u>L`>PM[u(MMP>[u4(4wq 9>P L`>Pw+4w ^(T M1wq 9(+UXMT(M @>P 6X4V(4zAM+PA>4,@+^( Mq ?4Tq y)\s $1UU^1w MX[u X4 QA(z>4Z7 @(P[u B(U+MM(4w @>P u+4@>UMP>[uAUX[u>4 3>"X44>PTXAAU(4w ^(4'[uMA z&P

`([uz&uP(4wM-zUX[uAXw> l+(zU>(A> ,bP>(vq 6QA3Y 6QA3 .2)\Y 6QA3 .2)ysq7 @(P[u 6X4zq >X4>M >X4w>M[uP'4VA>4 <>MA+4@M$>PwU>X[uM z&P +4@>P> 3>">Pt

`>AP>X`>4@>Y z&P j+4@t (4@ 51PMA"XPA> ,6QA3 .2)\s (4@ z&P M>U`MA'4@Xw <>tP(zMA'AXw> ,6QA3 .2)ysY

7 @(P[u ?(M`+( @>M >X4w>M[uP'4VA>4 <>MA+4@M$>PwU>X[uM ^( >X4>T $1UUMA'4@Xtw>4 <>APX>`M$>PT/w>4M$>PwU>X[u ,6QA3 .2*xs (4@

7 @(P[u 64A"X[VU(4w @X>M>M <>MA+4@M$>PwU>X[uM ^( >X4>P 3>"X44>PTXAAU(4w +(ztwP(4@ 1P@4(4wMT'vXw>P <([uz&uP(4w ,Mq J1P KK x7G ?4Tq ))sq

4U" J"&WPh";P/U&?>M;Y U= 1U;*">;";% 6X4> ?`">X[u(4w $14 @>P (PM-P&4wtUX[u >X4u>XAUX[u $1Pw>M>u>4>4 L`>PM[u(MMP>[u4(4w >4AuX>UA>4 K ). Q'[uMq 6QA3Y@X> 6QA3 @>P 0+4M>MA'@A> (4@ K .x bP>(vq 6QA3 z&P w>">P`UX[u> 6X4V&4zA>I `>X@X>M>4 "+P ,+(z H(4M[u @>P `>AP1zz>4>4 QA-zUqY (T 4X[uA z&P MAUq B">[V> >X4>

g N ?4Tq y)\7y). 6q ?`Mq )Z 9(+UXMT(M @>P 6X4V(4zAM+PA>4

y)\

y).

Page 273: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

^">XA> 6X4V(4zAM>PTXAAU(4w +(zMA>UU>4 ^( T&MM>4s @>P 3>"X44 4+[u @>4 u+4@>UMtP>[uAUX[u>4 3P(4@M'A^>4 ^( `>P>[u4>4Y "1TXA @X> 3>"X44>PTXAAU(4w @(P[u J>PtT/w>4M$>PwU>X[u (4@ @X> B">XA>XU(4w @>P 6X4V(4zAM+PA>4 XT 6QAS>[uA >X4w>tz&uPA "(P@>q p4 K G ?`Mq ) 6QA3 .2)y "(P@> MX> +(Mw>@>u4A +(z 6X4V&4zA> +(Mj(5 (4@ +(M M>U`MA'4@Xw>P <>P(zMA'AXwV>XAI 4+[u @>P <>wPq ^( K .* 6QA3 .2)y,Qq xE | A2412HY 6QA3 .2)y K .* S4q *+s @>Mu+U`Y ">XU @+M QAS>[uA @>P u+4@>UMtP>[uAUX[u>4 ?PA @>P 3>"X44>PTXAAU(4w wP@Mq z1Uw>4 T&MM>Y +UM1 "X> zP&u>P +(M-P+VAXM[u>4 3P&4@>4 ,wU? A2412H 6QA3 .2)y K G S4q GY y*)sY +`>P +([u @>Mu+U`Y">XU @>4 >P"'u4A>4 <>P(zMwP(-->4 w>T>X4M+T M>XY @+MM MX> i$14 @>T ?(z (4@?` @>P HXPAM[u+zA $X>U MA'PV>P `>AP1zz>4 ">P@>4 +UM +4@>P> 6X4V1TT>4M`>^X>tu>Pg (4@ ">XU XuP> i6P">P`Mt (4@ <>P(zMA'AXwV>XA 1u4> >X4 @X>M>P O'AXwV>XA w>t"X@T>A>M J>PT/w>4 P>w>UT'vXw 4X[uA T/wUX[u XMAg (4@ @>Mu+U` @X> J>PT/w>4Mt'4@>P(4w>4 i>X4>4 "X[uAXw>4 5+VA1Pg z&P @X> 6PTXAAU(4w @>M 3>"X44M `XU@>A>4I`>X @>4 +4@>P>4 6X4V1TT>4MwP(-->4 @+w>w>4 V1TT> >X4 J>PT/w>4M$>PwU>X[ui4X[uA X4 5P+w>g ,<>wPqY x\ zq | A2412H 6QA3 .2)y K G S4q *sq 91wT+AXM[u "(P@>@+M 6QAS>[uA @+TXA ^"X>M-'UAXwI `>X >X4>T O>XU @>P 6X4V&4zA> `>P(uA> >M XT H>tM>4AUX[u>4 +(z @>P S>X4$>PT/w>4M^("+[uMAu>1PX>Y `>X @>4 &`PXw>4 6X4V&4zA>4+(z @>P a(>UU>4Au>1PX>q 9X> 6QA3 .2*x zzq `>uX>UA>4 @X> B">XA>XU(4w @>P 6X4tV(4zAM+PA>4 `>X ,K ) ?`Mq xY M>XA @>T 6QA3 .2Gy ?`Mq )sY 1u4> @X>M ^( `>wP&4@>4,SQA<Uq .2*yY *ysq ?(Mz&uPUX[u> 9+PMAq @>P S>[uAM>4A"X[VU(4w $wUq ,UMS= X4 5Qb+(UX[VY .2G*Y *2. _*2* zzq] T"fY (4@ G"P: X4 ,UMS=CG"P:Y QA>(>PP>[uAY )\q ?(zUq)\.\Y K 2 S4q .:xq

On 8"#"MPM;Y #"h 1U;?L;\P"#MA>Uh=Mh

9>P ">M>4AUX[u> N4A>PM[uX>@ X4 @>P 6X4V&4zA>>PTXAAU(4w @>P `>X@>4 6X4V(4zAMtwP(-->4 UX>wA @+PX4Y @+MM ,TXA ?(M4+uT> @>P J>P'(v>P(4w $14 ?4A>XU>4 +4 l+-t3>Mq XQ@q K .G (4@ @>P -PX$+A>4 J>P'(v>P(4wMw>M[u'zA> XQ@q K )* `^"q )\ ?`Mq )s4(P `>X @>4 3>"X44>X4V&4zA>4 H>PA'4@>P(4w>4 @>M ,<>APX>`MtsJ>PT/w>4M (4@@+TXA X4M`>Mq J>P'(v>P(4wMw>"X44> `>P&[VMX[uAXwA ">P@>4 ,+([u `>X 3>"X44>PtTXAAU(4w 4+[u K x ?`Mq *Y 4'TUX[u `>X S>+UXMX>P(4wsq 9+MM @+`>X H>PATX4@>P(4tw>4 @(P[u O>XU">PA+`M[uP>X`(4w>4 S>[u4(4w w>AP+w>4 ">P@>4 V+44Y `>@>(A>A>X4> ^>XAUX[u> J1P$>PU+w>P(4w @>M J>PU(MA+(M">XM>M (4@ '4@>PA 4X[uAM +4 @>P N4tA>PM[uX>@UX[uV>XA @>P 6X4V&4zA>>PTXAAU(4wq6X4 +4@>P>P "X[uAXw>P N4A>PM[uX>@ `>MA>uA uX4MX[uAUX[u @>M B>XA-(4VAMY X4 @>T@X> 6X4V&4zA> >P^X>UA ">P@>4Z <>X 3>"X44>PTXAAU(4w @(P[u <>APX>`M$>PT/w>4Mt$>PwU>X[u wXUA w>Tq K y ?`Mq . 4+[u @>4 31< @+M M1wq S>+UXM+AX14M-PX4^X-Y @uq4X[uA $>P"XPVUX[uA> 3>"X44> @&Pz>4 4X[uA +(Mw>"X>M>4 (4@ `>MA>(>PA ">P@>4I4+[u @>T M1wq pT-+PXA'AM-PX4^X- MX4@ @+w>w>4 J>PU(MA> `>P>XAM +(M^(">XM>4Y">44 MX> @P1u>4q 9X>M wXUA XT 3P(4@M+A^ +([u `>X @>P 3>"X44>PTXAAU(4w 4+[uK x ?`Mq .q<>X L`>PM[u(MM>X4V&4zA>4 (4@ `>X 3>"X44>PTXAAU(4w @(P[u L`>PM[u(MMP>[ut4(4w w>Tq K x ?`Mq * wXUA @+w>w>4 @+M B(t (4@ ?`zU(MM-PX4^X- @>M K .. ,Mq 6PUq@1PAsq6X4 ">XA>P>P N4A>PM[uX>@ "XP@ ^O 7 w>MA&A^A +(z @X> (4A>PM[uX>@UX[u>4 H1PAz+MtM(4w>4 X4 K x ?`Mq x (4@ K 2 ?`Mq . Q+A^ . 7 XT NTz+4w @>P +UM <? 1@>P Hl+`^X>u`+P>4 ?(z">4@(4w>4 >P`UX[VAq

JwUq @+w>w>4 K 2 ?4Tq )*I /OP )O4P8"1M2Y 9QAn3 * ,.2:\sY .x2q

1 )G*

pJq 9(+UXMT(M @q 6X4V(4zAM+PA>4 ,Q+A^ . fPq . (q )s ?4Tq y).7y)) g N

y))

Page 274: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 )Gx ^Hc=:

9X>M>P X4 @>P H1PAz+MM(4w $14 K x ?`Mq x (4@ K 2 ?`Mq . Q+A^ . `>wP&4@>A> N4tA>PM[uX>@ XMA @(P[u @X> SM-Pq +`>P XT H>M>4AUX[u>4 &`>P"(4@>4 ,Mq K 2 ?4Tq )*(4@ ..y zzqsq

Zn diUPU? M;# _"ih2"?PUK" #"h 1U;?L;\P"#MA>Uh=Mh

0iAY/Li#UY" .iM;#A;;AW=";% 9X> ?(Mz&uP(4w>4 X4 @>P <>wPq ^(T 6QA3.2)y &`>P @X> <>@>(A(4w @>M J>PT/w>4M `>X @>4 $>PM[uX>@>4>4 6X4V(4zAM+PA>4,Mq ">XA>P 1`>4s &`>P^>(w>4 4X[uAq pT J>Pu'UA4XM ^(P S>4@XA> M>A^A @>P <>MXA^>P$14 l+-XA+U$>PT/w>4 (4@ $>PTX>A>A>T 3P(4@`>MXA^ XT +UUwq T>uP J>PT/w>4>X4 +UM @>P M>U`MA'4@Xw O'AXw> (4@ T+4[u>P 3>">P`>AP>X`>4@>PI +([u `>X W>4>Tp4u+`>P $14 bJ `XU@>A @X>M>M i>X4>4 "X[uAXw>4 5+VA1Pg ^(P 6P^X>U(4w @>P 6X4tV&4zA>I 1u4> M>X4> ?4M[u+zz(4w (4@ f(A^(4wM&`>PU+MM(4w V/44A> @>P QA-zUq @X>6X4V&4zA> 4X[uA >P^X>U>4Y H>PA'4@>P(4w>4 4XTTA >P @+`>X +UM hX4@>P(4w 1@>P6Pu/u(4w M>X4>P @(P[u @+M f(A^(4wM>4Aw>UA `>"XPVA>4 "XPAM[u+zAUX[u>4 j>XMtA(4wMz'uXwV>XA X4 l+(zqa"M"i" J"&WPh";P/U&?>M;Y% 9+M 5>MAu+UA>4 +T 6X4V&4zA>@(+UXMT(M XMA (TM1zP+wUX[u>P w>"1P@>4Y M>XA @X> <>A>XUXw(4wMwP>4^> X4 K .G ?`Mq . @(P[u @+MQA64AU3 .222C)\\\C)\\) ^(4'[uMA +(z .\ r (4@ @+44 @(P[u @+M QAQ>4V3 +(z. r u>P+`w>M>A^A (4@ M>XA @X> iQ->V(U+AX14MzPXMA>4g @>M K )* ?`Mq . Q+A^ . fPq .(4@ fPq ) z&P 3P(4@MA&[V> (4@ wP(4@MA&[VMwU>X[u> S>[uA> +(z .\ n+uP> (4@ z&P+4@>P> H3 +(z . n+uP @(P[u @+M QA64AU3 .222C)\\\C)\\) u>P+(zw>M>A^A "(Pt@>4q <XM ^( @X>M>4 =4@>P(4w>4 V144A> T+4 @X> <>MA>(>P(4w @>P J>P'(v>P(4w$14 ?4A>XU>4 +4 l+-3>Mq `>X ">M>4AUX[u>P <>A>XUXw(4w w>Tq K .G +5 (4@ @>PQ->V(U+AX14Mw>M[u'zA> w>Tq K )* +5 41[u +UM T>uP 1@>P ">4Xw>P w>P>[uAz>PAXwA>?(M4+uT>4 $1T bPX4^X- @>M 6X4V&4zA>@(+UXMT(M +4M>u>4q NPM-P&4wUX[u "(P@>K .G +5 @+@(P[u w>P>[uAz>PAXwAY @+MM l+-3>MqY `>X @>4>4 @X> w>M+TA>4 ?4A>XU>1@>P >X4 wP1v>P O>XU +UU>P ?4A>XU> MX[u X4 >X4>P 0+4@ 1@>P X4 ">4Xw>4 0'4@>4 `>tzX4@>4Y "XPAM[u+zAUX[u X4 wP1v>P f'u> ^( hXA(4A>P4>uT>PM[u+zA>4 MA>u>4 ,`>X@>4>4 @X> S>+UXMX>P(4w >X4>P H>PAMA>Xw>P(4w >`>4z+UUM `>MA>(>PA "XP@sq 9>Mu+U`"(P@>4 @X> 3>"X44> +(M @>P J>P'(v>P(4w $14 l+-XA+U+4A>XU>4 +UM 6X4V&4zA> +(M3>">P`>`>APX>` >X4wP(--X>PAq hXA @>P S>w>U(4w X4 K )* +5 "1UUA> @>P 3>M>A^tw>`>P (PM-P&4wUX[u @X>W>4Xw>4 J>P'(v>P(4wM$1Pw'4w> >MAUq >Pz+MM>4Y @X> Q->V(U+tAX14M[u+P+VA>P u+AA>4 ,Mq K )* ?4Tq :sq hXA @>P ?`M>4V(4w @>P <>A>XUXw(4wMwP>4t^> +(z . r (4@ TXA @>P ?(M@>u4(4w @>P iQ->V(U+AX14MzPXMAg w>P+@> `>X3P(4@MA&[V>4 (4@ wP(4@MA&[VMwU>X[u>4 S>[uA>4 +(z ^>u4 n+uP> MX4@ @X> (PtM-P&4wUX[u>4 S>[uAz>PAXw(4w>4 1`M1U>A w>"1P@>4q 9X> <>P&[VMX[uAXw(4w $14H>PA$>P'4@>P(4w>4 XT bJ MA>UUA TXAAU>P">XU> 4X[uA T>uP @X> ?(M4+uT>Y M14@>P4@X> S>w>U @+Pq Q1 ">P@>4 >A"+ `>X J>P'(v>P(4wMw>M[u'zA>4 4+[u K )\ ?`Mq )H>PAMA>Xw>P(4w>4 XT J>PT/w>4 $1UU >Pz+MMAq 9X> >4AM-P>[u>4@>4 `>M14@>P>46X4V&4zA>>PTXAAU(4wM$1PM[uPXzA>4 u+`>4 @+TXA XuP>4 ?(M4+uT>[u+P+VA>P $>PtU1P>4 (4@ V14A>PV+PX>P>4 ^(4>uT>4@ @X> @(+UXMAXM[u> QX[uA">XM> ,+(Mz&uPUq F173URY 9QAn3 *x _)\..]Y )*Gsq 9>P ?``+( @>M 9(+UXMT(M u+A ^(P 51Uw>Y @+MM @>P$>P`U>X`>4@> S>MA @>M 6X4V&4zA>@(+UXMT(M 4X[uA T>uP ^( P>[uAz>PAXw>4 XMAq 6MwX`A 4(4 V>X4>4 M+[uUX[u>4 3P(4@ T>uP z&P @X> N4wU>X[u`>u+4@U(4wY @X> TXA@>T 9(+UXMT(M @>P 6X4V(4zAM+PA>4 >X4u>Pw>uAq9X> B">XA>XU(4w @>P 6X4V(4zAM+PA>4 `>P&[VMX[uAXwA @+u>P 1u4> >X4U>([uA>4@>43P(4@ @X> "XPAM[u+zAUX[u> j>XMA(4wMz'uXwV>XA (4A>PM[uX>@UX[u ,^(P lPXAXV $wUq+([u ,UMS= X4 5Q b+(UX[VY .2G*Y *2.I AN8PY 9QAn3 *\ ,)\\GsY .* _)y]sI Mq +([u?4Tq y).q

g N ?4Tq y))7y)* 6q ?`Mq )Z 9(+UXMT(M @>P 6X4V(4zAM+PA>4

y)*

Page 275: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

Q[uUX>vUX[u P>XvA @X> Q[u>@(UX>P(4w @(P[u @X> ?`w>UA(4wMA>(>P >X4> AX>z> l>P`> X4@X> B">XA>XU(4w @>P 6X4V(4zAM+PA>4q B"+P u+4@>UA >M MX[u `>X l+-XA+U>X4V&4zA>4$1P@>PwP&4@Xw ">XA>PuX4 (T L`>PM[u(MM>X4V&4zA>q J1P +UU>T K )\ ?`Mq ) 6QA3(4@ @+M &`PXw> S>w>U(4wMw>zU>[uA @>P ?`w>UA(4wMA>(>P T+[u>4 W>@1[u @>(AUX[uY@+MM @X>M> 6X4V(4zAM+PA +(zwP(4@ XuP>P <>M14@>Pu>XA>4 4X[uA T>uP X4 >X4 @(+UXMAXtM[u>M 6PTXAAU(4wMM}MA>T >X4^(1P@4>4 XMAq JX>UT>uP ">P@>4 @X> 6X4V&4zA> X4 @>PQ[u>@(U> il+-XA+U>X4V&4zA>g w>M14@>PA >PTXAA>UA (4@ `>MA>(>PAqJ"\7i=2"ih2"?PUK";% 9>P 9(+UXMT(M @>P 6X4V(4zAM+PA>4 XMA (6 X4 M>X4>P W>A^Xtw>4 51PT &`>Pu1UAq 9>P S>z1PTw>M>A^w>`>P M1UUA> @>4 6X4V&4zA>@(+UXMT(M uX4tA>P MX[u U+MM>4q 9X> 64A"X[VU(4w>4 @>P U>A^A>4 n+uP> u+`>4 M>X4> <>P>[uAXw(4w X4@>4 3P(4@z>MA>4 >PM[u&AA>PA (4@ @X> >X4MAT+UXw>4 3P(4@U+w>4 M>X4>P S>[uAz>PtAXw(4w +(zw>U/MAq f>(>P> J1PM[uU'w> $>P^X[uA>4 @+u>P +(z @X> N4A>PM[u>X@(4w$14 6X4V(4zAM+PA>4 ,M1 @>P l+PUMP(u>P 64A"(Pz ^(P S>z1PT @>M 6X4V1TT>4tMA>(>Pw>M>A^>M $14 IU4@88O; (+qY 9QAS )\\.Y 2.Gs 1@>P V>44>4 4(P >X4>6X4V(4zAM+PA ,"X> @+M l14^>-A >X4>P 6X4z+[uMA>(>P $14 BO3= (+qY $wUq BO3=Y 9X>6X4z+[uMA>(>PZ i9+M l14^>-Ag X4Z BO3= ,0PMwqsY S>z1PT @>P 6X4V1TT>4Mt`>MA>(>P(4w X4 9>(AM[uU+4@Y 0>X@>U`>Pw )\\)Y .y zzqI L`>P`UX[V &`>P @X> S>tz1PTV14^>-A> `>X )U4SY QA>(>PP>[uAY .xq ?(zUq )\..Y S4q 2y zzqsq 9X> 51Uw> >X4>P?(zw+`> @>M 9(+UXMT(M "'P> >X4> $1UUMA'4@Xw> QA>(>P$>PMAPX[V(4w @>M J>PtT/w>4MY 1u4> @+MM >M +(z >X4> B(1P@4(4w ^( >X4>T <J +4V'T>q ?UU>P@X4wM M1UUtA>4 HXPAM[u+zAMw&A>P @>M A'wUX[u>4 3>`P+([uMY "X> @>P^>XA M[u14 X4 K )* ?`Mq .fPq ) Q+A^ ) w>P>w>UAY ">XA>PuX4 $14 @>P <>MA>(>P(4w +(Mw>41TT>4 ">P@>4Y @+`>X Xu4>4 6P">P` (4@ J>P'(v>P(4w >X4@>(AXw @>T <>P>X[u @>P J>PT/w>4M$>Pt">4@(4w ^(^(1P@4>4 MX4@q

6X4MA">XU>4 zP>Xq

[n ."/U;;"U;?L;\P" p<'hn N ain 3o

fPq . m(+4AXzX^X>PA @>4 <>wPXzz @>P 6X4V&4zA> +(M j(5Y 3>">P`>`>APX>` (4@ M>U`tMA'4@Xw>P ?P`>XA (4A>P @>P <>^>X[u4(4w i@>P 3>"X44gq 3>"X44>PTXAAU(4w XMA^"X4w>4@Y +UU>P@X4wM U+MM>4 K x ?`Mq * (4@ @X> J1PM[uPXzA>4 @>P KK .*7.: 4>`>4@>T <>APX>`M$>PT/w>4M$>PwU>X[u ,K x ?`Mq .Y K ys $>PM[uX>@>4> +4@>P> 3>"X44t>PTXAAU(4wMT>Au1@>4 ^( ,Mq(q iJ>P">XM(4w>4gsq9>P 3>"X44 @>M >X4^>U4>4 <>APX>`M "XP@ 7 M[u14 +(M -P+VAXM[u>4 3P&4@>4 7>X4^>U4 >PTXAA>UAI @>P ?(M@P([V 3>"X44 XQ@q fPq . `>^X>uA MX[u +`>P +(z @X> 3>tM+TAu>XA @>P 6Pw>`4XMM> @>P <>APX>`> ,1@>P `>P(zUX[u>4 O'AXwV>XA>4Y K .:s @>P `>tAP>zz>4@>4 6X4V(4zAM+PAI Mq +([u ?4Tq y\yqE"i>MhP"% 9>P <>wPXzz i3>"X44g (Tz+MMA +([u J>PU(MA> ,+UM 4>w+AX$> 6X4V&4zA>YMq ?4Tq y\xsqE"i/"UhM;Y";% B(P <>MAXTT(4w @>M p4u+UAM @X>M>M <>wPXzzM $>P">XMA fPq . +(zKK x7GVq! 5mKd=m%c-md81Tm6c-mdT:m=$R# f1PT+Uz1PT @>P 3>"X44>PTXAAU(4w XMA @>P <>APX>`Mt$>PT/w>4M$>PwU>X[u 4+[u K x ?`Mq . ,+UM 3P(4@z1PT (4@ z&P `([uz&uP>4@>Q>U`MA'4@Xw> (4@ j+4@t (4@ 51PMA"XPA>s M1"X> 4+[u K y ,z&P `([uz&uP>4@> 3>t">P`>AP>X`>4@>sq! B%mdc$RHccdm$R6H6T# f+[u K x ?`Mq * wX`A >M +([u z&P `>APX>`UX[u> 6X4V&4zA> >Xt4> 3>"X44>PTXAAU(4w @(P[u L`>PM[u(MMP>[u4(4wq n>@1[u >Pz+MM>4 @1PA @X> <6(4@ t+(Mw+`>4 +([u @X> <>">w(4w>4 `>X HXPAM[u+zAMw&A>P4 @>M <>APX>`M$>PtT/w>4MY "'uP>4@ `>X @>4 6X4V&4zA>4 XQ@q K ) ?`Mq . fPq x7G ?4M[u+zz(4w (4@

1 )Gy

pJq 9(+UXMT(M @q 6X4V(4zAM+PA>4 ,Q+A^ . fPq . (q )s ?4Tq y)*7y)G g N

y)x7y)E

y)G

Page 276: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 )GE ^Hc=:

0>PMA>UU(4wY H>PA'4@>P(4w (4@ J>P'(v>P(4w @>P ^(P 6X4V&4zA>>P^X>U(4w >X4w>tM>A^A>4 HXPAM[u+zAMw&A>P wP@Mq (4`>P&[VMX[uAXwA `U>X`>4q! 96!mdm ^mKR3!m6 !md ,m+=66md8=KK:H6T# 9X> J>P">XM(4w +(z KK x7GV XMA (4$1UUtMA'4@XwI ^( `>P&[VMX[uAXw>4 XMA +([u K 2`I `>X @>P J>P'(v>P(4w $14 ?4A>XU>4 +4l+-3>Mq PX[uA>A MX[u @X> 3>"X44>PTXAAU(4w 4+[u K .G ?`Mq )Y `>X j+4@t (4@51PMA"XPA>4 (N 4+[u K .*+q

p4 KK .xY .x+Y .EY .G (4@ .: ?`Mq * "XP@ @>P ?(M@P([V i3>"X44g 7 +UU>P@X4wM @>TQ-P+[uw>`P+([u >4AM-P>[u>4@ 7 z&P @X> 6Pw>`4XMM> >X4^>U4>P J1Pw'4w> $>P">4@>Aqi3>"X44g XQ@q K )* ?`Mq * XMA X4 HXPVUX[uV>XA @>P L`>PM[u(MM @>P 6X44+uT>4 &`>P @X>Hlq

B"UP2M;?P #"i 1i*U">M;Y #"h ."/U;;h XMA wP@Mq @+M 64@> @>M HWq L`>P B(t1P@4(4w @>M w+4^>4 1@>P ^>XA+4A>XUXw>4 3>"X44M +(z >X4 lWq Mq K x+ ?`Mq )q

6X4MA">XU>4 zP>Xq

Rn F'"ih&WMhh"U;?L;\P" p<'hn N ain No

9X> L`>PM[u(MM>X4V&4zA> `>M[uP'4V>4 MX[u +(z >X4>4 J>PwU>X[u @>P 6X44+uT>4(4@ Hl 1u4> <>P&[VMX[uAXw(4w $14 H>PA'4@>P(4w>4 XT J>PT/w>4q9(P[u`P>[u(4w>4 @X>M>M 3P(4@M+A^>M `XU@>4 @X> 6Pz+MM(4w $14 -PX$+A>4 J>Pt'(v>P(4wMw>M[u'zA>4 ,K )\ ?`Mq ) (4@ K )*sY $14 J>P'(v>P(4wMw>"X44>4 +(M?4A>XU>4 +4 l+-3>Mq ,K .Gs (4@ +UUwq @X> <>P&[VMX[uAXw(4w @>P ?4M[u+zz(4wMt(4@ 0>PMA>UU(4wMV1MA>4 "'uP>4@ @>P f9 X4 51PT $14 ?z? w>Tq K 2 ?`Mq .Q+A^ * fPq G ,VPXAq uX>P^( /OP )O4P8"1M2Y 9QAn3 * _.2:\]Y .EE zqsqF'"ih&WMhhi"&W;M;Y UhP */U;Y";#$ >X4 J>PT/w>4M$>PwU>X[u `>X @>4 6X4tV(4zAM+PA>4 x7G +(Mw>M[uU1MM>4 (4@ @+TXA ^< >X4> O>XU">PA+`M[uP>X`(4w `>X >Xt4>T $>PTX>A>A>4 3P(4@MA&[VqE"i>MhP$ @uq >X4 L`>PM[u(MM @>P Hl &`>P @X> 6X44+uT>4Y XMA X4 fPq ) 4X[uA >Pt"'u4AY +`>P (4MAP>XAXw >`>4z+UUM w>T>X4AY "X> MX[u `>X @>P ?4">4@(4w @>P @1PA>P"'u4A>4 KK :72+ ,(4@ K 2`s -P+VAXM[u >P">XMA ,Mq +([u ?4Tq y\x if>w+AX$>6X4V&4zA>gsq SX[uAXw T(MM >M X4 fPq ) U+(A>4 i@>P N4A>PM[uX>@M`>AP+w ^"XM[u>4@>4 6X44+uT>4 (4@ @>4 H>P`(4wMV1MA>4gqE"i/"UhM;Y";% ?(v>P @>4 X4 fPq ) >P"'u4A>4 KK :72+ XMA +([u K 2` ^( `>P&[VtMX[uAXw>4 ,<>@>(A(4w @>P (TM+A^MA>(>PUX[u>4 J1PQAq z&P @X> ?4M[u+zz(4wMt (4@0>PMA>UU(4wMV1MA>4sqB"UP2M;?P #"i 1i*U">M;Y K7; 1U;?L;\P"; XQ@q ?`Mq . fPq x7GZ 9X> 0/u> @>P6X4V&4zA> +(M @>P >X4^>U4>4 6X4V(4zAM+PA >PwX`A MX[u >PMA +6 @>M lWq +(M @>TL`>PM[u(MM @>P 6X44+uT>4 &`>P @X> Hlq 5&P @X> ^>XAUX[u> B(P>[u4(4w @>P >X4t^>U4>4 6X44+uT> (4@ ?(Mw+`> XMA @+w>w>4 wP@Mq @>P B>XA-(4VA @>M B(t 1@>P?`zUX>v>4M T+vw>`>4@Y Mq K ..q ?([u ">44 Hl TXA 0XUz> >X4>M 9+PU>u>4M +(ztw>">4@>A ">P@>4Y MX4@ MX> XT n+uP @>P ?(Mw+`>Y 4X[uA XT n+uP @>P Q[u(U@AXUw(4w+`^(^X>u>4 ,<50 $q .\q.)q.2G. 7 Jp S )\2CE2Y <QA<Uq pp .2G)Y )y\sq ?(M4+uT>@(P[u J>PA>XU(4w $14 ?4M[u+zz(4wMt 1@>P 0>PMA>UU(4wMV1MA>4 +(z @X> f9 MA+AA@>M ?`^(wM XT n+uP @>P ?(Mw+`> Mq K 2 ?`Mq . Q+A^ * fPq Gq

g N ?4Tq y)G7y*\ 6q ?`Mq )Z 9(+UXMT(M @>P 6X4V(4zAM+PA>4

y):7y)2

y*\

Page 277: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

En I7;#"ii"Y">M;Y \Li dA2UPA>"U;?L;\P" p<'hn N IAP* No

3n <'Y">PM;YhP"M"i M;# I&W"#M>";'"hP"M"iM;Y

I&WiU\PPM=% #@S8O;;" ?`w>UA(4wMA>(>P 7 QA>(>PM}MA>T+AXM[u> (4@ $>Pz+MM(4wMP>[uAUX[u>?M->VA>Y 5S )\\GY 2:2I #P:RU3@8" J>Pz+MM(4wMP>[uAUX[u> (4@ MA>(>PM}MA>T+AXM[u> lPXAXV@>P ?`w>UA(4wMA>(>PY QA(H )\\GY )).I X=J" J>PU>A^(4w z(4@+T>4A+U>P <>MA>(>P(4wM-PX4^Xt-X>4 @(P[u @X> 3>w>4zX4+4^X>P(4wMT+v4+uT>4 @>M N4A>P4>uT>4MA>(>PP>z1PTw>M>A^>M)\\:Y << )\\GY .*\*I BO28Y N4A>P4>uT>4MA>(>PP>z1PT )\\:Z HX@>PM-P([u ^(T Q->4@>4t+`^(w @>M 3>M>A^>M ^(P ">XA>P>4 QA'PV(4w @>M `&Pw>PM[u+zAUX[u>4 64w+w>T>4AMY 5S )\\:Y)\2I A@8U=PS=7D8R=2HCA=RH=4Y ?`w>UA(4wMA>(>P (4@ >X4V1TT>4MA>(>PP>[uAUX[u>P Q->4t@>4+`^(wY 9QAS )\\:Y .*EI '=PH=R" pMA @>P Q-+P>Ptb+(M[u`>AP+w $>Pz+MM(4wM"X@PXwkY9QAS )\\2Y ..:)I )U4S" QA>(>PP>[uAY .xq ?(zU+w>Y 0>X@>U`>Pw )\..I F13URY ?`^(wMt`>M[uP'4V(4w>4 `>X @>P ?`w>UA(4wMA>(>P +UM MA>(>PM}MA>T+AXM[u>M (4@ $>Pz+MM(4wMP>[uAtUX[u>M bP1`U>TY 5S )\.\Y .x2I ,UMS=CG"P:Y QA>(>PP>[uAY )\q ?(zU+w>Y l/U4 )\.\I K"@87Q"PPY 6PTXAAU(4w $14 J>PT/w>4M>X4V&4zA>4 t ?`w>UA(4wMA>(>PY 9QAn3 *x ,)\..sY )y.q

.iM;#hPiM?PMi"; #"i <'Y">PM;YhP"M"i% 9X> wP(4@U>w>4@>4 S>w>U(4w>4 ^(P?`w>UA(4wMA>(>PY @X> @(P[u @+M N4A>P4>uT>4MA>(>PP>z1PTw>M>A^ )\\: >X4w>z&wA"(P@>4 ,Mq ?4Tq ysY MX4@ ">XA &`>P @+M 6QA3 $>PMAP>(Aq pT H>M>4AUX[u>4 MX4@@X> KK ) ?`Mq ) Q+A^ )Y ?`Mq y`Y )\Y *)@ ?`Mq . (4@ x* ?`Mq y ^( 4>44>4q 9X>?`w>UA(4wMA>(>P "(P@> >X4w>z&uPAY (T @X> `>MA>u>4@>4 J1UU^(wM@>zX^XA> `>X @>46X4V&4zA>4 +(M l+-XA+U$>PT/w>4 (4@ H>PA-+-X>Pw>M[u'zA>4 ^( `>M>XAXw>4q 9+M<J>Pz3 u+AA> +4w>@>(A>AY @+MM >M X4 >X4>P ?`w>UA(4wMA>(>P X4M1">XA >X4 ^(U'MMXtw>M hXAA>U >P`UX[V> ,<J>Pz3 $q 2q*q)\\x 7 ) <$j .GC\)Y <QA<Uq pp )\\yY yE |<J>Pz36 ..\Y 2xsq 9(P[u @X> f>(P>w>U(4w "(P@> z&P 6X4V&4zA> +(M l+-XA+U$>PtT/w>4Y @X> (T J>P'(v>P(4wM>PU/M> >P">XA>PA "(P@>4Y >X4> >Xw>4> Q[u>@(U> TXA+`w>UA>4@>T QA>(>PM+A^ w>M[u+zz>4q 9+@(P[u "(P@> -+PAX>UU @+M p@>+U @>P M}4Au>tAXM[u>4 6QAq +(zw>w>`>4qB(M+TT>4z+MM>4@ U'MMA MX[u @X> ?`w>UA(4wMA>(>P z1Uw>4@>PT+v>4 [u+P+VA>PXMX>tP>4Z7 V>X4> 6X4`>^X>u(4w X4 @X> <>T>MM(4wMwP(4@U+w> @>P 6QAq ,K ) ?`Mq y`sY7 wP@Mq V>X4 Q14@>P+(Mw+`>4t (4@ Q->4@>4+`^(wY7 3>UA(4w z&P +UU> 6X4V&4zA> +(M K )\Y7 <>M[uP'4VA> J>PU(MA$>PP>[u4(4w ,K )\ ?`Mq EsY7 V>X4 P>+UXA'AMw>P>[uA>P ?`^(w $14 Hl ,KK ) ?`Mq ) Q+A^ )Y )\ ?`Mq 2sY7 QA>(>PM+A^ $14 )y r ,K *)@ ?`Mq .sY7 ?`w>UA(4wM"XPV(4w ,K x* ?`Mq ysq9X> ?`w>UA(4wMA>(>P MA>UUA >X4> MA>(>PM}MA>T+AXM[u (4`>zPX>@Xw>4@> ?`">X[u(4w$1T 3P(4@M+A^ @>P M}4Au>AXM[u>4 6QAq (4@ ">XA>P>4 M}MA>TAP+w>4@>4 bPX4^X-X>4@>P 6QAq @+Pq Q1 "XP@ @+M 1`W>VAX$> f>AA1-PX4^X- @(P[u @X> `>M[uP'4VA> <>P&[VtMX[uAXw(4w $14 6P">P`M+(z">4@(4w>4 >X4w>M[uP'4VA ,@+^('=PH=R" 9QAS )\\2Y..:) zzqsq 9>P `>M[uP'4VA> Q14@>P+(Mw+`>4t (4@ Q->4@>4+`^(w z&uPA ^( >X4>P?`M>4V(4w @>P Q->4@>4`>P>XAM[u+zA `>X <>^X>u>P4 $14 l+-XA+U>X4V&4zA>4 ,<>tP>[u4(4wM`>XM-X>U> `>X BO28Y 5S )\\:Y )\2 zzqI A@8U=PS=7D8R=2HCA=RH=4Y 9QAS)\\:Y .*E zzqsq B(@>T XMA @X> S>w>U(4wMA>[u4XV @>P ?`w>UA(4wMA>(>P M>uP V1Tt-U>~ +(Mw>MA+UA>AY M1 @+MM `>P>XAM V(P^ 4+[u XuP>P 6X4zq "X>@>P f+[u`>MM>P(4w>4>Pz1P@>PUX[u "(P@>4 ,@+M `>T'4w>U4 $1P +UU>T G"P: X4 ,UMS=CG"P:Y )\q ?(zUq)\.\Y K 2 S4q x2) zzqsq 6M MA>UUA MX[u @X> 5P+w>Y 1` @X> 3P(4@-P1`U>T> (4@ ?(Mtw>MA+UA(4wMT'4w>U @>P ?`w>UA(4wMA>(>P ^( XuP>P J>Pz+MM(4wM"X@PXwV>XA z&uP>4q

1 )GG

Jq Q14@>PP>w>U(4w z&P l+-XA+U>X4V&4zA> ,Q+A^ )s ?4Tq y*. g N

y*.

Page 278: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 )G: ^Hc=:

E"i\AhhM;Yh?7;\7i=UP(P #"i <'Y">PM;YhP"M"i% p4 @>P jXA>P+A(P zX4@>4 MX[u^+uUP>X[u> VPXAXM[u> QAXTT>4Y @X> @X> ?`w>UA(4wMA>(>P >4A">@>P w'4^UX[u 1@>P^(TX4@>MA uX4MX[uAUX[u O>XUP>w>U(4w>4 z&P $>Pz+MM(4wM"X@PXw u+UA>4q

#P:RU3@8" QA(H )\\GY )). zzqI X=JY << )\\GY .*\*I '=PH=RY 9QAS )\\2Y ..:) zzqI G"P:X4 ,UMS=CG"P:Y QA>(>PP>[uAY )\q ?(zUq )\.\Y K 2 S4q x2) zzq

9>T XMA X4@>M 4X[uA ^( z1Uw>4q 6M XMA ^(4'[uMA ^( @Xzz>P>4^X>P>4 uX4MX[uAUX[u @>Pw>4>P>UU>4 S>[uAz>PAXw(4w @>P ?`w>UA(4wMA>(>P (4@ @>P <>AP+[uA(4w $14 6X4^>UtP>w>U(4w>4q 3>4>P>UU U'MMA MX[u TXA @>T <J>Pz3 M+w>4Y @+MM @X> ?`w>UA(4wMA>(>P^"+P >X4> wP+$X>P>4@> ?`">X[u(4w $14 M}MA>TAP+w>4@>4 bPX4^X-X>4 @>M 6QAtS>[uAM TXA MX[u `PX4wAq Q1 z&uPA @>P +`w>UA>4@> QA>(>PM+A^ $14 4(P )y r z&P 6X4tV&4zA> +(M l+-XA+U$>PT/w>4 ^( P>[uAz>PAXw(4wM`>@&PzAXw>4 N4wU>X[u`>u+4@U(4tw>4 TXA <>^X>u>P4 +4@>P>P 6X4V&4zA>q ?([u ">P@>4 @+M 1`W>VAX$> (4@M(`W>VAX$> f>AA1-PX4^X- @(P[u @X> P>w>U(4wMXTT+4>4A>4 ?`^(wM`>M[uP'4V(4tw>4 >X4w>M[uP'4VAq n>@1[u XMA @X> ?`w>UA(4wMA>(>P +UM 3U1`+UP>w>U(4w 41[u +UM$>Pz+MM(4wMV14z1PT +4^(M>u>4q 9X>M >PwX`A MX[u @+P+(MY @+MM @+M w>M>A^w>`>PXtM[u> BX>U @>P <>M>XAXw(4w $14 J1UU^(wM@>zX^XA>4 M>X4>PM>XAM $>Pz+MM(4wMP>[uAUX[u(4A>Pz+4w>4 XMAq 9X> ?`w>UA(4wMA>(>P XMA w>4>P>UU w>>Xw4>AY $>Pz+MM(4wM"X@PXw>J1UU^(wM@>zX^XA> `>X @>4 >Pu>`(4wMA>[u4XM[u `>M14@>PM -P1`U>T+AXM[u>4 l+-XtA+U>X4V&4zA>4 ^( `>M>XAXw>4q 9X>M V+44 @X> -+PAX>UU> ?`">X[u(4w $14 Q}MA>T-PX4t^X-X>4 @>P 6QAq P>[uAz>PAXw>4 ,>`>4M1 #@S8O;;" 5S )\\GY 2:2 zzqI Mq +([u +(Mz&uPUqF13URY 5S )\.\Y .x2 zzqsqE"i\AhhM;Yh?7;\7i=UP(P K7; 1U;*">i"Y">M;Y";% <UX[VA T+4 4(4 +(z 6X4^>UtP>w>U(4w>4 @>P ?`w>UA(4wMA>(>PY M1 XMA @>P <>(PA>XU(4w $14 G"P: X4 ,UMS=CG"P:YQA>(>PP>[uAY )\q ?(zUq )\.\Y K 2 S4q x2)Y >M u+4@>U> MX[u (T >X4 &`>PV1T-U>~>MS>w>U(4wMw>zU>[uAY @(P[u+(M ^(^(MAXTT>4q 3U>X[u"1uU XMA @>P^>XA @X> Q[u">UU>^(P J>Pz+MM(4wM"X@PXwV>XA `>X V>X4>P @>P 6X4^>UP>w>U(4w>4 &`>PM[uPXAA>4q 9X>MwXUA X4M`>M14@>P> +([u z&P @X> ?`^(wM`>M[uP'4V(4w>4 `>X Q->4@>4 (4@ HlqB"+P XMA X4M`>M14@>P> `>X @>4 Hl >X4 P>+UXA'AMw>P>[uA>P ?`^(w 4X[uA T/wUX[uqn>@1[u "&P@> @X> f1PTX>P(4w >X4>P ?4AP+wM$>P+4U+w(4w TXA H>P`(4wMV1MA>4t+`^(w X4 @X>M>T <>P>X[u @X> J>P>X4z+[u(4wM>zz>VA> @>P ?`w>UA(4wMA>(>P ">XAtw>u>4@ "X>@>P ^(4X[uA> T+[u>4 (4@ XuP> $>Pz+MM(4wMP>[uAUX[u> S>[uAz>PAXw(4ww>z'uP@>4q 9>Mu+U` XMA @X> $1T 3>M>A^w>`>P $1Pw>41TT>4> b+(M[u+UX>P(4w X43>MA+UA @>M Q-+P>Ptb+(M[u`>AP+w>M 41[u $>Pz+MM(4wMP>[uAUX[u uX4^(4>uT>4,>`>4M1 )U4S" QA>(>PP>[uAY .xq ?(zUq )\..Y S4q GE2I +? '=PH=RY 9QAS )\\2Y..:) zzqsq <>X +UU>@>T M1UU 4X[uA $>PV+44A ">P@>4Y @+MM @X> ?`w>UA(4wMA>(>P X4 XutP>P W>A^Xw>4 3>MA+UA >X4 M}MA>T+AXM[u>M =Pw>P4XM @+PMA>UUA (4@ +`w>M[u+zzA ">P@>4M1UUA>Y ">44 MX[u @X> >Pu1zzA>4 zXMV+UXM[u>4 6zz>VA> 4X[uA `+U@ >X4MA>UU>4qB(P w>4>P>UU>4 J>Pz+MM(4wMV14z1PTXA'A @>P ?`w>UA(4wMA>(>P Mq +([u K )\?4Tq : M1"X> K *)@ ?4Tq *I ^( J>PP>[u4(4wM`>M[uP'4V(4w>4 `>X J>PU(MA>4(4@ @+TXA $>P`(4@>4>4 $>Pz+MM(4wMP>[uAUX[u>4 pT-UXV+AX14>4 Mq K )\?4Tq E.\ zzqI ^(P M}MA>T+AXM[u>4 <>">PA(4w (4@ J>Pz+MM(4wMV14z1PTXA'A @>MQ-+P>Ptb+(M[u`>AP+w>M Mq +([u K )\ ?4Tq E:\ zzqI $wUq +([u F13URY 5S )\.\Y .x2I^(P <>">PA(4w $14 K *)@ ?`Mq E Mq K *)@ ?4Tq :\ zzq

6X4MA">XU>4 zP>Xq

Nn HAP'"hPA;# M;# J"&WPh\7>Y" K7; <'hn N IAP* N

HAP'"hPA;#% K ) ?`Mq ) Q+A^ ) >4Au'UA >X4> Q->^X+UP>w>U(4w `>AP>zz>4@ @X> 6PtTXAAU(4w @>P 6X4V&4zA> +(M l+-XA+U$>PT/w>4 4+[u K )\q QX> `>MAXTTAY @+MM `>X6X4V&4zA>4 +(M l+-XA+U$>PT/w>4 K )\ ?`Mq 2 wP@Mq +4 @X> QA>UU> @>P KK 2 (4@ 2+

g N ?4Tq y*.7y** 6q ?`Mq )Z 9(+UXMT(M @>P 6X4V(4zAM+PA>4

y*)

y**

Page 279: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

APXAAq ?UU>P@X4wM >PwX`A MX[u @X>M `>P>XAM @XP>VA +(M K )\ ?`Mq 2 Q+A^ . )q 0+U`Mq M1@+MM @X> J1PM[uPXzA ">XAw>u>4@ @>VU+P+A1PXM[u>4 ;u+P+VA>P u+Aq QX> XMA >X4> 51Uw>@>P 6X4zq @>P ?`w>UA(4wMA>(>P z&P @X> 6X4V&4zA> +(M l+-XA+U$>PT/w>4q 9>P J>Pt>X4z+[u(4wM>zz>VA @>P ?`w>UA(4wMA>(>P u'4wA (+q +([u @+$14 +`Y @+MM @>P Hlt?`^(w 4(P -+(M[u+UX>PA T/wUX[u XMAq 9>T>4AM-P>[u>4@ "(P@> K )\ ?`Mq 2 w>tM[u+zz>4Y +(z @>4 X4 ?`Mq ) Q+A^ ) <>^(w w>41TT>4 "XP@q 9(P[u Q+A^ ) "XP@V>X4> @PXAA> 6X4V(4zAM+PA w>M[u+zz>4Y ">XU @X> 6X4V&4zA> +(M l+-XA+U$>PT/w>4">XA>PuX4 ^( @>4 L`>PM[u(MM>X4V&4zA>4 w>u/P>4q j>@XwUX[u @X> 6PTXAAU(4wMtT1@+UXA'A>4 ">P@>4 @>4 6Pz1P@>P4XMM>4 @>M QA>(>P+`^(wM `>X @>P ?`w>UA(4wtMA>(>P +4w>-+MMAqJ"&WPh\7>Y"% ?`Mq ) Q+A^ ) >4Au'UA +UM Q14@>PP>w>U(4w z&P @X> w>4+44A>4 6X4tV&4zA> @X> S>[uAMz1Uw>Y @+MM @X> 6X44+uT>4 ^"+P w>Tq K ) ?`Mq ) Q+A^ . fPq )4+[u K : ^( >PTXAA>U4 MX4@q 0X4MX[uAUX[u @>P 6PTXAAU(4w @>P Hl "XP@ @X> ?4">4t@(4w @>P KK 2 (4@ 2+Y @X> @>4 (4`>M[uP'4VA>4 Hlt?`^(w +([u 1`>Pu+U` $14b+(M[u`>AP'w>4 ^(U+MM>4Y W>@1[u @(P[u @X> wP@Mq +`M[uUX>v>4@> S>w>U(4w @>MK )\ ?`Mq 2 >PM>A^Aq 9X>M wXUA 4X[uAY M1">XA @X> 6X4V&4zA> +(M l+-XA+U$>PT/w>44+[u K *)@ ?`Mq ) $14 @>P ?4">4@(4w @>M w>M14@>PA>4 QA>(>PA+PXzM 4+[u K *)@?`Mq . +(Mw>41TT>4 MX4@q K *)@ ?`Mq ) Q+A^ ) 1P@4>A +4Y @+MM @X> S>w>U(4w @>MQ-+P>Ptb+(M[u`>AP+wM 4+[u K )\ ?`Mq 2 +(z @X>M> 6X4V&4zA> V>X4> ?4">4@(4wzX4@>Aq K ) ?`Mq ) Q+A^ ) U'MMA X4M1">XA V14M>m(>4A @>4 $1UU>4 Hlt?`^(w ^(q 6M`U>X`A +`>P @+`>XY @+MM ?`Mq ) Q+A^ ) @+M $14 KK )\ ?`Mq 2Y *)@ ?`Mq ) w>M[u+zz>t4> S>w>U(4wMw>z&w> U>@XwUX[u +``XU@>A (4@ 4X[uA V14MAXA(AX$ 41PTX>PAq

6X4MA">XU>4 zP>Xq

0n 1i>(MP"iM;Y"; *M <'hn O%IM==" #"i 1U;?L;\P"$ E"i>MhPAMhY>"U&W$ ."hA=PV

'"PiAY #"i 1U;?L;\P"

fn IM==" #"i 1U;?L;\P"

3n 8"YiU\\ #"i IM==" #"i 1U;?L;\P"

9>P <>wPXzz iQ(TT> @>P 6X4V&4zA>g "(P@> @(P[u @+M 6QAS3 $q yq:q.2Gx >X4w>tz&uPAq 9X> <>wPXzzM`XU@(4w XMA $>Pz>uUAI w>4+(>P T&MMA> >M u>Xv>4 iB"XM[u>4M(TtT> @>P 6X4V&4zA>gY @+ @X> 6X4V&4zA>>PTXAAU(4w >PMA 4+[u J1P4+uT> @>P X4?`Mq * +4w>w>`>4>4 ?`^&w> M1"X> ">XA>P>P B(t (4@ ?`P>[u4(4w>4 XT i3>tM+TA`>AP+w @>P 6X4V&4zA>g >4@>Aq

Nn 8"#"MPM;Y #"i IM==" #"i 1U;?L;\P"

9X> 6X4zq @>M <>wPXzzM iQ(TT> @>P 6X4V&4zA>g @(P[u 6QAS3 $q yq:q.2Gx $>Ptz1UwA @>4 B">[VY >X4> +(A1T+AX14Mw>P>[uA> QA(z> @>M <>MA>(>P(4wM$>Pz+uP>4M^( M[u+zz>4 ,Mq ?4Tq ysq 9(P[u @X> <XU@(4w @>P Q(TT> @>P 6X4V&4zA> V1TTA >M^( >X4>T ?(MwU>X[u -1MXAX$>P (4@ 4>w+AX$>P 6X4V&4zA>Y 1u4> @+MM >M @+^( XTT>P>X4>P +(M@P&[VUX[u>4 6P"'u4(4w @>M J>PU(MA+(MwU>X[uM `>@&PzA> ,Mq ?4Tq yy\sq

6X4MA">XU>4 zP>Xq

1 )G2

5q ?`Mq *Z Q(TT> @>P 6X4V&4zA>Y J>PU(MA+(MwU>X[u ?4Tq y**7yxx g N

y*x7y*2

yx\

yx.

yx)7yxx

Page 280: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 ):\ ^Hc=:

On 1i=UPP>M;Y #"i IM==" #"i 1U;?L;\P"

9X> Q(TT> @>P 6X4V&4zA> >4AMA>uA @(P[u B(M+TT>4z+MM(4w @>P -1MXAX$>4 (4@4>w+AX$>4 6Pw>`4XMM> ,Mq ?4Tq y\xs @>P >X4^>U4>4 6X4V(4zAM+PA>4 XQ@q ?`Mq )Y4+[u@>T z&P W>@> 6X4V(4zAM+PA >X4 >X4^Xw>M 6Pw>`4XM >PTXAA>UA "1P@>4 XMAq 9X>B(M+TT>4z+MM(4w `>"XPVA >X4>4 J>PU(MA+(MwU>X[u ^"XM[u>4 @>4 6X4V(4zAM+PA>4,Mq uX>P^( +(Mz&uPUq ?4Tq yy\ zzqsq <>X @>P iQ(TT> @>P 6X4V&4zA>g MX4@ @X> ?`t^&w> (4@ M+[uUX[u>4 QA<>zP>X(4w>4Y @X> >X4^>U4> 6X4V(4zAM+PA>4 `>AP>zz>4Y `>tP>XAM `>P&[VMX[uAXwA ,Mq ?4Tq y.ysq ?`Mq * Q+A^ . ^'uUA @+44 ">XA>P> ?`^&w> +(zY@X> 4X[uA >X4^>U4>4 6X4V&4zA>4 ^(w>1P@4>A ">P@>4Y +`>P @X> 6X4V&4zA>>PTXAAtU(4w `>AP>zz>4 ,Mq ?4Tq yEysq8"U 1W"YAPP";$ @X> @X> B(M+TT>4$>P+4U+w(4w w>Tq K )E` w>"'uUA u+`>4Y "XP@4(P m=6m Q(TT> @>P 6X4V&4zA> w>`XU@>AY @uq @X> w>AP>44A >PTXAA>UA>4 6X4V&4zA>`>X@>P 6u>w+AA>4 ">P@>4 ^(M+TT>4w>P>[u4>Aq B(T J>PU(MA+(MwU>X[u `>X 6u>tw+AA>4 Mq ?4Tq yy*q

6X4MA">XU>4 zP>Xq

ffn E"i>MhPAMhY>"U&W

I&WiU\PPM=% I4ORRQ"PPY J>PU(MA+(MwU>X[u (4@ J>PU(MA+`^(wY X4M`>M14@>P> XT J>Pu'UA4XM^( Q[u+[uA>Uw>"X44>4Y J>P'(v>P(4wM>X4V&4zA>4 (4@ Q+4X>P(4wMw>"X44>4Y X4 !=RU-Y J14@>P ?(MU>w(4w (4@ ?4">4@(4w @>P QA>(>Pw>M>A^>Y QA(AAw+PA .2y:Y )yyI )"4"PO.3SU7%=3=7R"=43Y J>PU(MA+(MwU>X[u (4@ J>PU(MA+`^(w `>X @>P 6X4V1TT>4MA>(>P (4@ l/P->PM[u+zAtMA>(>PY QAH+q .2E.Y )\xY .2E)Y *)I )"4"PO.3SUY J>PU(MA+(MwU>X[u (4@ 6X4V1TT>4MA>(>PtA+PXz>PT'vXw(4wY 9< .2EyY .G2)I !4U@S=Y 9X> >X4V1TT>4MA>(>PUX[u> <>u+4@U(4w $14J>PU(MA>4 (4@ Q[u(U@>4 XT l14V(PM (4@ 4+[u @>T l14V(PMY 9QAS .2EEY ))I XO;;Q"PPY?4T>PV(4w ^( <50 NPA>XU $1T xq Q>-A>T`>P .2E2 pJ )::CEEY 5S .2G\Y G.I GU22Q"PPY?(M @>P S>[uAM-P>[u(4w @>M pJq Q>4+AM @>M <(4@>MzX4+4^u1zMY 5S .2G\Y *2:I OL(LY 9QAB.2G\Y *)I GU22Q"PPY J>PU(MA+(MwU>X[u z&P @+M n+uP @>M 6P`z+UUMY ?4T>PV(4w ^( <50 NPA>XU$1T .Gq h+X .2G) p S .)ECG\Y 9QAS .2G)Y y\:I I=1SY 9X> 4>(>P> 6X4V1TT>4MA>(>PtS>[uAM-P>[u(4w @>M <50 ^(P 3>"X44P>+UXMX>P(4wY ^(P ?`"X[VU(4w >X4>M 6P`z+UUM (4@ ^(P<>u+4@U(4w @>P <>^X>u(4w>4 ^"XM[u>4 5+TXUX>4+4w>u/PXw>4Y QA(H .2G*Y GxI Y<4"4>CAN;;UP:Y 9+M 6X4V1TT>4MA>(>PP>z1PTw>M>A^Y 5S .2GxY *E.I F12H=Y 5P>X`>AP'w>Y Q14@>Pt+(Mw+`>4 (4@ +4@>P> QA>(>P$>Pw&4MAXw(4w>4 `>X 4>w+AX$>4 6X4V&4zA>4Y 9< .2GyY yEEI'"@S=4Y QA>(>PUX[u> J>PU(MAMAP+A>wX>4 @>P N4A>P4>uT(4wY QA`n`q .2GyCGEY *:2I BU22=4YJ>PU(MA> 7 QAX>zVX4@>P @>M QA>(>PP>[uAMY 5S .2G:Y *2GI )4"P>U3Y 9>P 6X4V1TT>4M`>wPXzz@>M K ). <?z/3Y 5S .2:*Y *G.I (O:=RY J>P`1A @>M J>PU(MA+(MwU>X[uM z&P `>MAXTTA> +(MtU'4@XM[u> J>PU(MA>Y << .2:*Y .:\I X=RR.U:Y 9>P J>PU(MA XT QA>(>PP>[uAY 9QAS .2:xY ):GY*)yI X=P33R=4CIO@8Y f(A^`+P T+[u>4Y MA>(>PUX[u> J>PU(MA> 7 >X4> 0>P+(Mz1P@>P(4w z&P@>4 <>P+A>PY 9QAS .2:xY .yyI F"PS=Y ?4w>VU+wA 7 K )+ 6QA3Y 9QAB .2:xY )y*I !4U"1;YB(P $>Pz+MM(4wMP>[uAUX[u>4 bP1`U>T+AXV @>M K )+ 6QA3Y QA(H .2:yY *\:I !4U=R=CK"4O3@8YJ>PU(MA XT 6PAP+wMMA>(>PP>[uAY QA(AAw+PA .2:yI A@81RH=7D32=4RO8Y 3(A> J>PU(MA> 7 </M>J>PU(MA>Y n`5QAq .2:xC:yY )EGI I4"WW=Y J>PU(MA`>P&[VMX[uAXw(4w `>X ?(MU+4@M>X4V&4zA>4Y9QAn3 :Y G2I )4"P>U3Y 6X4V1TT>4M`>wPXzz (4@ J>PU(MA+(MwU>X[uM$>P`1AY 5S .2:EY E\IK=8P=4Y B(P J>Pz+MM(4wM"X@PXwV>XA @>M K )+ 6QA3Y 9QAS .2:EY )G2I I4NP=4Y J>PP>[ut4(4wM`>M[uP'4VA> J>PU(MA> XT 6PAP+wMMA>(>PP>[uAY HX>M`+@>4 .2:EI X=U>=Q"PPY L`>PAP+tw(4w @>M J>PU(MA+(MwU>X[uM 1@>P J>PU(MA+`^(wM X4 6P`z'UU>4Y p4zq .2:GY *.xI C18RY =4@>tP(4w @>P 6X4V1TT>4M`>MA>(>P(4w +(v>P1P@>4AUX[u>P 6X4V&4zA> XT S+uT>4 @>PQA>(>PP>z1PT .22\Y 9< .2::Y .2.GI )1@88=U32=4Y pMA @X> MA>(>PUX[u> <>P&[VMX[uAXw(4w$14 J>PU(MA>4 >X4 41A">4@Xw>P <>MA+4@A>XU @>M 6X4V1TT>4MA>(>PP>[uAMkY 9QAB .22GY yyEIX=4HU:C)4U=3=Q=U32=4Y Q}MA>T+AXM[u> (4@ wP(4@M'A^UX[u> ?4T>PV(4w>4 ^(P 6X4M[uP'4tV(4w @>P MA>(>PUX[u>4 J>PU(MA4(A^(4wY 9QAS .222Y .*GGI X""4Q"PPY 9X> 6X4M[uP'4V(4w@>P <>P&[VMX[uAXw(4w $14 J>PU(MA>4 XT 6X4V1TT>4MA>(>PP>[uAY QA`wq )\\.Y .xyI A2"MM=47;=P>Y J>PU(MA> XT 6X4V1TT>4MA>(>PP>[uAY 9QAn3 )x ,)\\.sY *)2I #@S8O;;Y J>PU(MA> XT

g N ?4Tq yxy7yx2 5q ?`Mq *Z Q(TT> @>P 6X4V&4zA>Y J>PU(MA+(MwU>X[u

yxy

yxE7yx2

Page 281: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

6X4V1TT>4MA>(>PP>[uAY 9QAn3 ): ,)\\ysY ..I X=UP2H=PY 9X> (4A>PM[uX>@UX[u> <>u+4@tU(4w $14 3>"X44>4 (4@ J>PU(MA>4Y 9QAn3 ): ,)\\ysY .E*I X=UP2H=PY 3(A> J>PU(MA>YM[uU>[uA> J>PU(MA> (4@ @>P @>(AM[u> QA>(>Pw>M>A^w>`>PY X4 )U=R=;=R>CF"4RO. ,0PMwqsY5>MAM[uPXzA Q[uXPT>PY l+PUMP(u> )\\yY .EyI '=P>2Y bPX4^X-X>4 @>P J>PU(MA`>P&[VMX[uAXtw(4wY 9QAn3 ): ,)\\ysY x.I )U4PW"1QY l>X4> J>P>P`(4w $14 J>PU(MA>4Y 9< )\\:Y GG:IG0>U@S=Y 9>P J>PU(MA XT QA>(>PP>[uAY n`5zQA )\.\C)\..Y .. (q 9QAB )\.\Y x*xI G0>U@S=CI=QM;C)4UPS ,0PMwqsY J>PU(MA> XT QA>(>PP>[uAY )\.\I BN>=4Y 9+M Q}MA>T @>P J>PU(MA$>PtP>[u4(4w XT @>(AM[u>4 QA>(>PP>[uAY 9XMMqY )\.\I A2=PHY K .y` 6QA3 7 J>PU(MA$>PP>[ut4(4wM`>M[uP'4V(4w>4 `>X QA>(>PMA(4@(4wMT1@>UU>4Y ?+[u>4 )\.\qQ[uPXzAA(T ^(T J>PU(MA+(MwU>X[u `>X ?(MU+4@M`>^X>u(4w>4 Mq ?4Tq yyxq

3n J"&WPh";P/U&?>M;Y #"i J"&WPhYiM;#>AY" #"h E"i>MhPAMhY>"U&Wh

<>>Y"="U;" 1;P/U&?>M;Y% 9>P <>wPXzz @>M J>PU(MA+(MwU>X[uM ,Mq +([u?4Tq yE\s w>uA +(z ?`Mq ) +5 ^(P&[V ,i4+[u ?(MwU>X[u TXA J>PU(MA>4Y @X> MX[u+(M @>4 >X4^>U4>4 6X4V(4zAM+PA>4 >Pw>`>4gsq 9X>M> 51PT(UX>P(4w "(P@> XT6QA3 .2Gy +UM >4A`>uPUX[u w>MAPX[u>4Y @+ @>P 4>( >X4w>z&uPA> <>wPXzz iQ(TT>@>P 6X4V&4zA>g M1"1uU @>4 J>PU(MA+(MwU>X[u X44>Pu+U` >X4>P 6X4V(4zAM+PAY +UM+([u ^"XM[u>4 $>PM[uX>@>4>4 6X4V(4zAM+PA>4 (Tz+MMA ,<>wP&4@(4w ^( K x S>w6Y<O9P([VMq GC.xG\ Qq )*:sq 9>P J>P^X[uA +(z +(M@P&[VUX[u> 6P"'u4(4w @>M J>PtU(MA+(MwU>X[uM `>@>(A>A +UM1 V>X4> T+A>PX>UU> =4@>P(4w ,Y<4"4>CAN;;UP:Y 5S.2GxY *E. _*E*]sqbU;#"hP'"hP"M"iM;Y */Uh&W"; EB 3999 M;# N))O% 9(P[u @+M QA64AU3.222C)\\\C)\\) ,$wUq ?4Tq ys "(P@> Q+A^ )t: +4 ?`Mq * +4w>z&wAq 9X>M>M[uP'4VA>4 @>4 $>PAXV+U>4 J>PU(MA+(MwU>X[u T+MMX$ >X4 (4@ z&uPA>4 ^( >X4>P hX4t@>MA`>MA>(>P(4wq 9X> S>w>U(4w XMA +(z u>zAXw> lPXAXV X4 SM-Pq (4@ jXA>P+A(P w>MA1tv>4 (4@ "(P@> +UM h(MA>P`>XM-X>U >X4>P (4`>MAXTTA>4 QA>(>PP>[uAM41PT +4w>M>tu>4q 9+M <J>Pz3 u+A +UU>P@X4wM >X4> >4AM-P>[u>4@> J1PU+w> @>M <50 4X[uA ^(P64AM[uq +4w>41TT>4 ,<J>Pz3 $q .)q.\q)\.\ 7 ) <$j y2C\EY 9QAS )\.\Y ))2\| 9< )\.\Y )xGGI Mq 4'u>P ?4Tq yE*sqJ"Y">M;Y A' EB N))Z% 9>P 3>M>A^w>`>P u+A @X> MA+PV VPXAXMX>PA>4 S>w>U(4w>4 X4Q+A^ ) `XM : ^(P hX4@>MA`>MA>(>P(4w +` JB )\\x "X>@>P +(zw>u1`>4Y @X> 6X4tM[uP'4V(4w>4 @>M J>PU(MA+`^(wM X4 K .\@ 6QA3 +`>P `>X`>u+UA>4 ,$wUq @+^(IU4@88O; X4 IU4@88O;Y 6QA3 Fpq K ) 6QA3 S4q 2*sq 9>P u1PX^14A+U> (4@ $>PtAXV+U> J>PU(MA+(MwU>X[u ">P@>4 @(P[u K ) ?`Mq * M>XAu>P "X>@>P X4 $1UU>T NTz+4ww>"'uPU>XMA>A ,^( J>PU(MA$>PP>[u4(4wM`>M[uP'4V(4w>4 X4 +4@>P>4 f1PT>4 MqM1wU>X[u ?4Tq yE.sq

Nn 8"#"MPM;Y #"h E"i>MhPAMhY>"U&Wh

<>>Y"="U;" 8"/"iPM;Y% <>X @>P J>PU(MA`>P&[VMX[uAXw(4w V+44 ^"XM[u>4 @>TX44>P->PX1@XM[u>4 J>PU(MA+(MwU>X[u (4@ @>T &`>P->PX1@XM[u>4 J>PU(MA+`^(w (4tA>PM[uX>@>4 ">P@>4q H'uP>4@ @X> $>Pz+MM(4wMP>[uAUX[u> (4@ MA>(>PM}MA>T+AXM[u>3>`1A>4u>XA @>P &`>P->PX1@XM[u>4 J>PU(MA`>P&[VMX[uAXw(4w 4+[u "X> $1P (TtMAPXAA>4 XMAY u>PPM[uA uX4MX[uAUX[u @>M J>PU(MA+(MwU>X[uM X4M1">XA ">XAw>u>4@ 6Xt4XwV>XAq 9>P J>PU(MA+(MwU>X[u XMA >X4> 51Uw> @>M w>UA>4@>4 1`W>VAX$>4 f>AA1-PX4t^X-M ,Mq ?4Tq y\*s (4@ V>X4> QA>(>P$>Pw&4MAXw(4wq HXP@ @>P J>PU(MA+(MwU>X[u`>M[uP'4VAY M1 XMA @+TXA @+M j>XMA(4wMz'uXwV>XAM-PX4^X- (4TXAA>U`+P `>P&uPAI @X>N4wU>X[u`>u+4@U(4w T(MM @+44 +4 ?PAq * 33 w>T>MM>4 ">P@>4 ,G"P: X4 ,UM7S=CG"P:Y QA>(>PP>[uAY )\q ?(zUq )\.\Y K 2 S4q E.sq hXA M1^X+U>4 B">[V>4 V/44A>>X4 J>P`1A >X4>M J>PU(MA+(MwU>X[uM @+u>P 4X[uA `>wP&4@>A ">P@>4 ,)4"P>U3Y 5S

1 ):.

ppq J>PU(MA+(MwU>X[u ?4Tq yy\7yy. g N

yy\

yy.

Page 282: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 ):) ^Hc=:

.2:*Y *G.I )4"P>U3Y 5S .2:EY E\sq B( @>4 >4AM-P>[u>4@>4 J>Pz+MM(4wMzP+w>4 Mq41[u 4'u>P ?4Tq yE* ^(P +5 $14 ?`Mq *sq8"h7;#"i" E"i>MhPK"ii"&W;M;Yh'"h&Wi(;?M;Y";% pT 6QA3 zX4@>4 MX[u >X4>S>Xu> M->^X>UU>P J>PU(MA$>PP>[u4(4wM`>M[uP'4V(4w>4Y @X> T>XMA +([u >X4> <>tM[uP'4V(4w @>M X44>P->PX1@XM[u>4 J>PU(MA+(MwU>X[uM `>X4u+UA>4q B( 4>44>4 MX4@>A"+ KK )+Y .y ?`Mq xY .y+Y .y`Y )\ ?`Mq EY )) fPq * Q+A^ *Y )* ?`Mq * Q+A^ G (4@:q 9X>M> <>M[uP'4V(4w>4 M>u>4 MX[u W>">XUM X4A>4MX$>P lPXAXV +(Mw>M>A^AY @X> W>t@1[u 4(P ^(T O>XU `>P>[uAXwA XMAq p4 `>MAXTTA>4 5'UU>4 @+Pz @>P 3>M>A^w>`>P @X>J>PU(MA`>P&[VMX[uAXw(4w >X4M[uP'4V>4Y >A"+ `>X K .y` ,+? A2=PHY K .y` 6QA3 7J>PU(MA$>PP>[u4(4wM`>M[uP'4V(4w>4 `>X QA>(>PMA(4@(4wMT1@>UU>4Y )\.\Y -+MtMXTsq pT Q[uPXzAA(T "XP@ @X> J>Pz+MM(4wMT'vXwV>XA $14 K )+ `>^">Xz>UA ,(O:=RY<< .2:*Y .:\IF"PS=Y 9QAB .2:xY )y*I !4U"1;Y QA(H .2:yY *\:I I4"WW=Y 9QAn3:Y G2 _:*]I K=8P=4Y 9QAS .2:EY )G2sq 9X> <>wPq @>M J>PU(MA+(MwU>X[uM$>P`1AM X4K .y ?`Mq x TXA @>T Q1^X+U^">[VY u>PV/TTUX[u> U+4@"XPAM[u+zAUX[u> <>APX>`> ^(M[u&A^>4Y "XP@ +UM 4X[uA +(MP>X[u>4@ +4w>M>u>4 ,A@81RH=7D32=4RO8Y n`5QAq.2:xC:yY )EG _):G]sq f+[u @>P SM-Pq "XP@ K .y ?`Mq x +UM $>Pz+MM(4wMw>T'v +4tw>M>u>4 ,$wUq ^(U>A^A <50 $q *q.)q.2:G 7 pJ S x.C:yY <QA<Uq pp .2::Y )EEYT"fsq

On .">PM;Yh'"i"U&W #"h E"i>MhPAMhY>"U&Wh

Ao IA&W>U&W"i M;# 2"ih5;>U&W"i .">PM;Yh'"i"U&W4"i hA&W>U&W" .">PM;Yh'"i"U&W @>M J>PU(MA+(MwU>X[uM >Pz+MMA M'TAUX[u> 6X4tV&4zA> `>X @>P 6QAq ,?`Mq *s (4@ `>X @>P lQAq ,K : ?`Mq . lQA3sY (4@ ^"+P `>X(4`>M[uPq QA-zUq X4t (4@ +(MU'4@q 6X4V&4zA>Y `>X `>M[uPq QA-zUq 4(P X4U'4@q 6X4tV&4zA> ,Mq ?4Tq yyx &`>P ?4">4@(4w `>X ?(MU+4@M`>^X>u(4w>4sq4"i 2"ih5;>U&W" .">PM;Yh'"i"U&W @>M J>PU(MA+(MwU>X[uM z1UwA +(M @>P ->PM/4UXt[u>4 B(P>[u4(4w @>P ,-1MXAX$>4 (4@ 4>w+AX$>4s 6X4V&4zA> (4@ @>P B(t (4@ ?`tP>[u4(4w>4Y @X> 4+[u @>P 6PTXAAU(4w @>P iQ(TT> @>P 6X4V&4zA>g ">XA>PuX4 `XM^(T i3>M+TA`>AP+w @>P 6X4V&4zA>g $1P^(4>uT>4 MX4@q B( 6X4^>UzP+w>4 Mq?4Tq yy*q

'o 1U;*">\iAY"; #"h 2"ih5;>U&W"; .">PM;Yh'"i"U&Wh1W"YAPP";% <>X B(M+TT>4$>P+4U+w(4w 4+[u K )E` MX4@ `>X W>@>T 6u>w+AA>4@X> J>PU(MA> 4X[uA 4(P TXA M>X4>4 >Xw>4>4 -1MXAX$>4 6X4V&4zA>4Y M14@>P4 +([uTXA -1MXAX$>4 6X4V&4zA>4 @>M +4@>P>4 6u>w+AA>4 +(M^(wU>X[u>4 ,wU? <50 $q xq2q.2E2 7 pJ S )::CEEY <QA<Uq pp .2E2Y G)EI <50 $q )*q:q.2GG 7 Jppp S .)\CGxY<QA<Uq pp .2G:Y :I XO;;Q"PPY 5S .2G\Y G.I OL(LY 9QAB .2G\Y *)I GU22Q"PPY 5S.2G\Y *2: _x\2]I IU4@88O; X4 IU4@88O;Y 6QA3 Fpq K ) S4q 2xsq 9X>M> B(M+TtT>4P>[u4(4w XMA X4 @>P z&P @X> 6u>U>(A> w&4MAXwMA>4 H>XM> $1P^(4>uT>4Y @+?`Mq * V>X4> `>MAXTTA> S>Xu>4z1Uw> (4@ K )E` Q+A^ ) U>@XwUX[u >X4> B(M+TT>4tP>[u4(4w @>P 6X4V&4zA> @>P 6u>U>(A> $1PM[uP>X`A ,M1 <50 $q )*q:q.2GG 7 JpppS .)\CGxY <QA<Uq .2G:Y :I `>MAq @(P[u <50 $q EqGq.2:2 7 pJ S ..EC:GY <QA<Uq pp.2:2Y G:Gsq

<>X J>PU(MA>4 +(M w>">P`UX[u>P OX>P^([uA (4@ OX>Pu+UA(4w w>Tq K .y ?`Mq x XMA @>Mu+U`^"XM[u>4 @>4 6u>w+AA>4 @X> N4A>PwP(--> @>P 6X4V&4zA> +(M w>">P`UX[u>P OX>P^([uA(4@ OX>Pu+UA(4w w>M14@>PA ^( `>AP+[uA>4Y M1 @+MM @+u>P J>PU(MA> @>M >X4>4 6u>w+AA>4+(M w>">P`UX[u>P OX>P^([uA 1@>P OX>Pu+UA(4w TXA 3>"X44>4 @>M +4@>P>4 6u>w+AA>4 +(Mw>">P`UX[u>P OX>P^([uA 1@>P OX>Pu+UA(4w +(Mw>wUX[u>4 ">P@>4 V/44>4 ,<50 $q EqGq.2:2 7 pJ S ..EC:GY <QA<Uq pp .2:2Y G:Gsq

g N ?4Tq yy.7yy* 5q ?`Mq *Z Q(TT> @>P 6X4V&4zA>Y J>PU(MA+(MwU>X[u

yy)

yy*

Page 283: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

1i'"% 9>P 6P`> V144A> @>4 T+4w>UM -1MXAX$>P 6X4V&4zA> 4X[uA +(Mw>M[u/-zA>4J>PU(MA+(MwU>X[u @>M 6P`U+MM>PM `>X M>X4>P 6QAJ>P+4U+w(4w z&P @+M n+uP @>M 6P`tz+UUM 4+[u zP&u>P>P SM-Pq (4@ J>P"+UA(4wM-P+~XM w>UA>4@ T+[u>4 ,M1 <50 $q.Gqyq.2G) 7 p S .)ECG\Y <QA<Uq pp .2G)Y E).Y wwq 53 0+T`q $q *\q.q.2G\ 7 ppp)GCE:Y 653 .2G\Y x::I $wUq 6QA0 )\\:Y .\@ iJ>PU(MA+`^(w XT 6P`z+UUgI Mq ^(P +UtA>4 S>[uAMU+w> +(Mz&uPUq K .\@ ?4Tq )*sq 9>P <50 u+A M>X4> SM-Pq 4(4 @+uX4tw>u>4@ w>'4@>PAY @+MM `>XT 6P`U+MM>P 4X[uA `>P&[VMX[uAXwA> J>PU(MA> 4X[uA $1T6P`>4 `>P&[VMX[uAXwA ">P@>4 ,<50 $q .Gq.)q)\\G 7 3PQ )C\xY <QA<Uq pp )\\:Yyxysq 9X> >4AM-P>[u>4@> 64AM[uq XMA ^"+P ^( K .\@ >Pw+4w>4Y U'MMA MX[u +`>P +(z@>4 X44>P->PX1@XM[u>4 J>PU(MA+(MwU>X[u &`>PAP+w>4q 9X> 5X4J>P"q u+A MX[u @>T+4w>M[uU1MM>4Y $wUq 6QA0 )\\:Y .\@q 9>P SM-Pq @>M 3P1v>4 Q>4+AM XMA ^(^(MAXTtT>4q 6X4> J>PU(MA$>PP>[u4(4w ^"XM[u>4 6X4^>U->PM14>4 UX>v> @X> O+AM+[u> +(tv>P ?[uAY @+MM 6X4V&4zA> W>">XUM 4(P @>PW>4Xw>4 b>PM14 ^(^(P>[u4>4 MX4@Y @X>@>4 6X4V&4zA>A+A`>MA+4@ $>P"XPVUX[uA u+Aq 9+P+4 '4@>PA +([u @X> 3>M+TAP>[uAMt4+[uz1Uw> 4X[uAMq 6M wX`A V>X4 $>P>P`UX[u>M p4MAXA(A @>M J>PU(MA+(MwU>X[uMY >P XMA+([u 4X[uA w>UA>4@ ^( T+[u>4Y $X>UT>uP MX4@ @X> 6X4V&4zA> @>M 6P`U+MM>PM (4@@X>W>4Xw>4 @>M 6P`>4 z&P @+M O1@>MW+uP w>AP>44A ^( >PTXAA>U4 ,Mq ?4Tq E.y &`>P<>>4@Xw(4w @>P QAbzUX[uA XT JBsY @X> -1MXAX$>4 "X> @X> 4>w+AX$>4Y (4A>P w>AP>44tA>P J1P4+uT> @>M J>PU(MA+(MwU>X[uM $14 ?TAM ">w>4 (4@ M1TXA wwzq (4A>P ?(Mtz+UU >X4>M 4X[uA +(Mw>wUX[u>4>4 J>PU(MA>M `>XT 6P`U+MM>Pq B"+P ">P@>4 <>MA>(>tP(4wMT>PVT+U> `>XT 6P`>4 ^O @(P[u M>X4> S>[uAMMA>UU(4w +UM 6P`> (4@ @(P[u@X> <>MA>(>P(4wMT>PVT+U> `>XT 6P`U+MM>P `>>X4zU(MMAY (4@ T+4 M-PX[uA ^(P J>Pt+4M[u+(UX[u(4w @+$14Y @+MM @>P 6P`> iX4 @X> S>[uAMMA>UU(4w @>M 6P`U+MM>PM >X4tAPXAAg 1@>P w+P iM>X4> b>PM14 z1PAM>A^Agq 9+M `>@>(A>A +`>P 4X[uA B(M+TT>4P>[ut4(4w $14 6X4V&4zA>4q

HX> uX>P GU22Q"PPY 9QAS .2G)Y y\:I GU22Q"PPY 5S .2G)Y y).I I=1SY QA(H .2G*Y Gx,:xsI ,4"3S"RUSY QA(H .2G2Y 2GI BUP:Y 9QAB .2:.Y )xZ iV>X4> >X4V1TT>4MA>(>PUX[u>Q>>U>4"+4@>P(4wgY V>X4> ?(M">XA(4w @>M K )x fPq )I X=U>=Q"PPY p4zq .2:GY *.xI $wUq+([u )U4PW"1QY 9< )\\:Y GG:I G"P: X4 ,UMS=CG"P:Y QA>(>PP>[uAY )\q ?(zUq )\.\Y K 2S4q E*q

f;h7>K";*% hXA @>P 6P/zz4(4w @>M p4M1U$>4^$>Pz+uP>4M $>PUX>PA @>P 3>T>X4tM[u(U@4>P ^"+P @+M J>P"+UA(4wMt (4@ J>Pz&w(4wMP>[uA +4 @>4 ^(P p4M1U$>4^tT+MM> w>u/P>4@>4 3>w>4MA'4@>4q 6P `U>X`A W>@1[u OP'w>P @>P ,-1MXAX$>4 (4@4>w+AX$>4s 6X4V&4zA> (4@ V+44 @>Mu+U` `>APX>`UX[u> J>PU(MA>Y @X> >P $1P @>T p4tM1U$>4^$>Pz+uP>4 (4@ "'uP>4@ @X>M>M J>Pz+uP>4M >PUXAA>4 u+AY TXA -1MXAX$>4 6X4tV&4zA>4 @>M wU>X[u>4 JB +(MwU>X[u>4Y @uq @>P `>APX>`UX[u> J>PU(MA XMA wP@Mq X4 $1UtU>T NTz+4w +(MwU>X[u`+Pq

3U? <50 $q Gq..q.2E* 7 pJ ).\CE) QY <QA<Uq pp .2ExY G\I $q xq2q.2E2 7 pJ S )::CEEY<QA<Uq pp .2E2Y G)EI $q .)q2q.2G) 7 Jppp S )*CEGY <QA<Uq pp .2G)Y 2xEI 6QAS )\\:Y 0.\@ ip4M1U$>4^$>Pz+uP>4g

6M V1TTA 4X[uA @+P+(z +4Y 1` @>P J>PU(MA $1T QA-zUq "XPAM[u+zAUX[u w>AP+w>4"(P@>q

3U? 53 h&4[u>4 $q )xq.\q.2EE 7 p E:tG.CExY 653 .2EGY .EEY `>MA'Aq @(P[u <50 $qxq2q.2E2 7 pJ S )::CEEY <QA<Uq pp .2E2Y G)EI $wUq uX>P^( !4U@S=Y 9QAS .2EEY ))I OL(LY9QAB .2G\Y *)I GU22Q"PPY 5S .2G\Y *2: ,x\2sq ?? <50 $q .Gq)q.2E. 7 Jp EECy2 NY<QA<Uq pp .2E.Y )*\I S50 $q yq)q.2*EY SQA<Uq .2*EY yyyI $q ))qEq.2*:Y SQA<Uq .2*:Y EE2I$q )Eqxq.2*2Y QA(H .2*2Y *.Gq

bUPM;P"i;"W="i% Q>X4 ?4A>XU +T w>M14@>PA z>MAw>MA>UUA>4 J>PU(MA @>P hXA(4A>Pt4>uT>PM[u+zA XMA ^(4'[uMA TXA @>4 -1MXAX$>4 O>XU>4 M>X4>P 6X4V&4zA> +(M 3>">Pt`>`>APX>` (4@ TXA M>X4>4 &`PXw>4 6X4V&4zA>4 +(M^(wU>X[u>4q L`>P <X4@(4w +4@X> w>M14@>PA> 5>MAMA>UU(4w Mq ?4Tq yy:q

1 ):*

ppq J>PU(MA+(MwU>X[u ?4Tq yy* g N

Page 284: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 ):x ^Hc=:

E7i"i'"% pMA XuT @>P J>PU(MA >X4>M ^(P 6P`T+MM> w>u/P>4@>4 <>APX>`M 1@>P @>PH>P`(4wMV1MA>4&`>PM[u(MM >X4>M ^(P 6P`T+MM> w>u/P>4@>4 H3 @>M bPX$+A$>PtT/w>4M ^(^(P>[u4>4Y M1 z1UwA @+P+(M @>P ?(MwU>X[u M1U[u>P J>PU(MA> TXA M>X4>4-1MXAX$>4 6X4V&4zA>4q

&o E"i>MhPAMhY>"U&W '"U <Mh>A;#h'"*U"WM;Y";

I&WiU\PPM=% BU22=4Y J>PU(MA+(MwU>X[u &`>P @X> 3P>4^>Y 5S .2G:Y x\.I G"1R=Y J>PU(MA+(MtwU>X[u &`>P @X> 3P>4^>Y pH< .\ 3Pq )Y xxy ,)yq:q.2G2sI E=J=4Y 9XP>VA>P (4@ X4@XP>VA>PJ>PU(MA+(MwU>X[u XT wP>4^&`>PM[uP>XA>4@>4 N4A>P4>uT>4Y 9QAS .2:*Y .E)I I4"WW=Y J>PtU(MA`>P&[VMX[uAXw(4w `>X ?(MU+4@M>X4V&4zA>4Y 9QAn3 : ,.2:ysY G2I G=8P=4 ,0PMwqsY J>PU(MtA> XT 4+AX14+U>4 (4@ X4A>P4+AX14+U>4 S>[uAY h&4[u>4 )\\xI )U4SY QA>(>PP>[uAY .xq ?(zU+w>0>X@>U`>Pw )\..I F13URY H+M MX4@ zX4+U> J>PU(MA>kY 9< )\..Y )xy.I A@8"1QW14:Y p4A>P4+tAX14+U>M QA>(>PP>[uAY *q ?(zU+w>Y l/U4 )\..qB( 'UA>P>T Q[uPXzAA(T Mq @X> J1P`>+P`>XA(4w +`P(z`+P XT >U>VAP14XM[u>4 00St?P[uX$ (4tA>P """q>PAP+wMA>(>PP>[uAq@>CuuP%+P[uX$quATq

8"h&Wi(;?P IP"M"i2\>U&WPUY"% 3P(4@M'A^UX[u XMA `>X `>M[uPq QA-zUq K ) +4^(">4t@>4 (4@ @+u>P >X4 J>PU(MA+(MwU>X[u @(P[u^(z&uP>4q 9X> >(P1-+P>[uAUX[u `>@>4VtUX[u>4 J>PU(MA$>PP>[u4(4wM`>M[uP'4V(4w>4 @>M K y\ ?`Mq . Q+A^ )Y ?`Mq ) +5MX4@ ^(T JB )\\2 ">ww>z+UU>4 ,@+^( GO3@8=R>=4 X4 A@8QU>2 FFFpq K y\S4q )*sq H+P @>P QA-zUq "'uP>4@ >X4>M JB ^>XA">XM> (4`>M[uPq (4@ ^>XA">XM>`>M[uPq MA-zUiY M1 MX4@ @X> "'uP>4@ @>P B>XA @>P `>M[uP'4VA>4 QAbzUX[uA >P^X>UA>46X4V&4zA> X4 @X> J>P+4U+w(4w ^(P (4`>M[uP'4VA>4 QAbzUX[uA >X4^(`>^X>u>4I $wUqK ) ?`Mq G Q+A^ * ,@+^( 41[u +(Mz&uPUq ?4Tq 2.y zzqsqG;'"h&Wi(;?P IP"M"i2\>U&WPUY"% f+[u @>P SM-Pq V1TTA >M @+P+(z +4Y 1` >X49<? TXA 5P>XMA>UU(4wMT>Au1@> `>MA>uA ,$wUq 6X4zq 6QA ?4Tq .\*sq pT 6X4^>Ut4>4Z! .mR:m6 m=6mc 23llm:%mcKmHmdH6Tc>%;388m6c 3!md 5mcKmRm6 m=6mc 259 8=K 96dm$R6H6TcQ8mKR3!m ,@X> +(MU'4@q 6X4V&4zA> (4A>PUX>w>4 @>P X4U'4@q <>MA>(>P(4wY @X> +(MU'4@q6QAq "XP@ +4w>P>[u4>AsZ 9X> +(MU'4@q 6X4V&4zA> ">P@>4 X4 @X> X4U'4@q <>MA>(>tP(4w >X4`>^1w>4q 9+@(P[u ">P@>4 +(MU'4@q 4>w+AX$> 6X4V&4zA> TXA X4t (4@ +(MtU'4@q -1MXAX$>4 6X4V&4zA>4 +(Mw>wUX[u>4Y >`>4M1 X4U'4@q 4>w+AX$> 6X4V&4zA> TXAX4t (4@ +(MU'4@q -1MXAX$>4 6X4V&4zA>4I j>A^A>P>M wXUA +([u @+44Y ">44 @X> +(z@X> +(MU'4@q 6X4V&4zA> >4Az+UU>4@>Y @>P X4U'4@q 6QAq >4AM-P>[u>4@> QA>(>P 4+[uK *x[ +(z @X> X4U'4@q 6QAq +4w>P>[u4>A "XP@q! 5mcKmRm6 m=6mc 23llm:%mcKmHmdH6Tc>%;388m6c 8=K .dm=cKm::H6Tc8mKR3!m# N4A>PUX>w>4+(MU'4@q 6X4V&4zA> 4+[u >X4>T 9<? ,XJTq K ) ?ds 4X[uA @>P X4U'4@q 6QAqY M1">P@>4 MX> 4X[uA X4 @X> 6PTXAAU(4w @>M 3>M+TA`>AP+wM @>P 6X4V&4zA> >X4`>^1tw>4Y MX> ">P@>4 ,$1P`>u+UAUX[u K *)`Y Mq ">XA>P (4A>4s `>X @>P X4U'4@q <>MA>(>P(4w+UM 4X[uA >~XMA>4A `>u+4@>UAq p4z1Uw>@>MM>4 ">P@>4 -1MXAX$> +(MU'4@q 6X4V&4zA>4X[uA TXA 4>w+AX$>4 X4U'4@q 6X4V&4zA>4 +(Mw>wUX[u>4Y z1Uw>PX[uAXw +`>P +([u 4>tw+AX$> +(MU'4@q 6X4V&4zA> 4X[uA TXA -1MXAX$>4 X4U'4@q 6X4V&4zA>4Y +([u ">44 MX>MX[u 4+[u @>T +(MU'4@q QAS>[uA 4X[uA +(M"XPV>4q

Q1 ,TXA (6 ^(AP>zz>4@>P <>wP&4@(4ws <50 $q ..q*q.2G\ 7 p < y\CE:Y p < *CE2Y<QA<Uq pp .2G\Y yE2 T"fI $q )*q*q.2G) 7 p S .):CG\Y <QA<Uq pp .2G)Y 2x:I $q ):q*q.2G*7 p S y2CG.Y <QA<Uq pp .2G*Y y*.I $q )\q..q.2Gx 7 p S .CG*Y <506 ..xY y*\ | 05S.2yyY )GEI $q )yq)q.2GE 7 p S .y\CG*Y <QA<Uq pp .2GEY xyxI +UUwq +([u $q )yq.\q.2EE 7 p)ECExY <QA<Uq pp .2EGY 2) ?`M[u4q pJI S50 $q )EqEq.2*yY SQA<Uq .2*yY .*y:I $q ).q.\q.2*EY SQA<Uq .2*GY x)xI 53 <>PUX4 $q )GqEq.2E2Y 653 .2G\Y y2Y PVPqI $wUq +([u )U4SYQA>(>PP>[uAY .xq ?(zUq )\..Y S4q E)Eq

g N ?4Tq yy*7yyx 5q ?`Mq *Z Q(TT> @>P 6X4V&4zA>Y J>PU(MA+(MwU>X[u

yyx

Page 285: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

L`>P ?(M"XPV(4w +(MU'4@XM[u>P J>PU(MA> AP1A^ 9<? TXA 5P>XMA>UU(4wMT>Au1@>+(z @X> X4U'4@q <>MA>(>P(4w ">w>4 >X4>M bP1wP>MMX14M$1P`>u+UAM Mq K *)`?4Tq )yq! [W:=$RK (Hd 5mdG$;c=$RK=TH6T -36 W=6>:m6 Amd:HcKm6 =6 .&::m6 8=K /Hd3l>dm$RKc%m(HT# Q>XA@>P 64AM[uq @>M 6(P1-'XM[u>4 3>PX[uAMu1zM X4 @>P SMq h+PVM # Q->4[>P ,6(30$q .*q.)q)\\yY ;txxEC\*Y QUwq )\\yY pt.\:*Gs wX`A >M X4 5'UU>4 TXA N4X14MP>[uAMt`>^(w >X4> J>P-zUX[uA(4w @>P hXAwUX>@MA++A>4 ^(P <>P&[VMX[uAXw(4w zX4+U>P J>PtU(MA>q 9X>M MX4@ M1U[u> J>PU(MA>Y @X> X4 >X4>T +4@>P>4 hXAwUX>@MA++A >4@w&UAXw4X[uA T>uP w>4(A^A ">P@>4 V/44>4q ?UU>P@X4wM MX4@ `>wPXzzUX[u> S>X[u">XA> (4@?(Mw>MA+UA(4w @>P <>P&[VMX[uAXw(4w zX4+U>P J>PU(MA> XT 6X4^>U4>4 41[u ">XAuX4(4w>VU'PAq 9X>M UX>wA $1P +UU>T @+P+4Y @+MM @>P 6(30 M>U`MA M>X4> ?(MM+w>4 ^(zX4+U>4 J>PU(MA>4 "X>@>P P>U+AX$X>PA (4@ >X4w>M[uP'4VA u+A ,$wUq 6(30 $q .yqyq)\\: 7 ;tx.xC\E 7 jX@U <>UwX(TY QUwq )\\:Y pt*E\.I $q )*q.\q)\\: 7 ;t.yGC\G 7lP+4V>4u>XT S(u>MXA^ H+44M>>Y QUwq )\\:Y pt:\E.I $q )yq)q)\.\ 7 ;t**GC\: 7F 01U@X4wY pQAS )\.\Y ).* zzqsq 9X> @>(AM[u> SM-Pq u+A X4 >X4>P S>Xu> $14 64AtM[u>X@(4w>4 TXAAU>P">XU> ^( >X4>P w>"XMM>4 >X4u>XAUX[u>4 jX4X> w>z(4@>4 ,<50$q 2qEq)\.\ 7 p S .\\C\2Y <QA<Uq pp )\.\Y .\EyI $q 2qEq)\.\ 7 p S .\GC\2Y <50CfJ )\.\Y EE*I $q 2q..q)\.\ 7 p S .EC.\Y <50CfJ )\.\Y y)xsY @X> +UU>P@X4wM+(zwP(4@ W&4wMA>P 64A"X[VU(4w>4 X4 @>P SM-Pq @>M 3>PX[uAMu1zM ,Mq X4M`>M14@>P>@X> 64AM[uq X4 @>P SMq Ft01U@X4wY 6(30 $q )yq)q)\.\ 7 ;t**GC\:Y pQAS )\.\Y).* zzqs "X>@>P X4 B">Xz>U w>^1w>4 "XP@ ,Mq ^(T 3+4^>4 F13URY 9< )\..Y )xy.sqpT 6Pw>`4XM "XP@ T+4 M+w>4 V/44>4Y @+MM zX4+U> J>PU(MA> 4(P @+44 ^( `>P&[VtMX[uAXw>4 MX4@Y ">44 XuP> 64AMA>u(4w 4X[uA +(z w>M>A^UX[u>4 S>w>U(4w>4 @>M +4t@>P>4 hXAwUX>@MA++AM `>P(uA (4@ +([u 4X[uA X4 @+M <>UX>`>4 @>P QA>(>P-zUX[uAXw>4QA>(>P-zUX[uAXw>4 w>MA>UUA XMA ,>A"+ XT B(w> w>M>UUM[u+zAMP>[uAUX[u>P 3>MA+UA(4wsq

Zn E"iW(>P;Uh *M A;#"i"; E7ih&WiU\P";

Ao E"iW(>P;Uh #"h E"i>MhPAMhY>"U&Wh *M= E"i>MhPA'*MY9>P J>PU(MA+(MwU>X[u w>uA @>T J>PU(MA+`^(w $1PI @>44 >PMA M1">XA J>PU(MA> i`>X@>P 6PTXAAU(4w @>M 3>M+TA`>AP+wM @>P 6X4V&4zA> 4X[uA +(Mw>wUX[u>4 ">P@>4g,K .\@sY XMA XuP ?`^(w X4 >X4>T +4@>P>4 JB ^(U'MMXwq B(P S>[uAMU+w> `XM JB .2Gx>X4M[uUq Mq K .\@ ?4Tq )q

'o E"iW(>P;Uh K7; IP"M"i'"\i"UM;Y"; *M= E"i>MhPAMhY>"U&WQA>(>PzP>X> 6X44+uT>4 (4@ MA>(>PzP>X> 6X4V&4zA> MX4@ M1 ^( `>u+4@>U4Y +UM M>X>4MX> 4X[uA >4AMA+4@>4 ,Mq +([u ?4Tq y.ysq QX> @&Pz>4 @+u>PY ">44 MX> -1MXAX$ MX4@Y4X[uA TXA 4>w+AX$>4 6Pw>`4XMM>4 >X4^>U4>P 6X4V(4zAMm(>UU>4 1@>P +4@>P>P 6X4tV(4zAM+PA>4 +(Mw>wUX[u>4 ">P@>4q 9+TXA "XP@ >PP>X[uAY @+MM +(MwU>X[uMz'uXw>J>PU(MA> 4X[uA @(P[u MAzP>X> 6X44+uT>4 $>P`P+([uA ">P@>4q 51Uw>4@> MA>(>P`>tzP>XA>4 6X44+uT>4 (4@ 6X4V&4zA> `U>X`>4 `>XT J>PU(MA+(MwU>X[u (4`>P&[VMX[utAXwAZ7 QAzP>X> 6X44+uT>4 XQ@q KK *7*` ,<50 $q ):qGq.2y2 7 p x.Cy: QY <QA<Uq pp

.2y2Y *EEY ^( K *+sI7 zP&u>P MAzP>X> Q+4X>P(4wMw>"X44>Y Mq K * fPq EE +5 ,zP&u>P <50 $q .yqGq.2E: 7

3PQ )CEGY <QA<Uq pp .2E:Y EEEI $q )Gq2q.2E: 7 Jp S x.CEEY <QA<Uq pp .2E2Y.\)sI

7 zP&u>P MAzP>X> Q[u+[uA>Uw>"X44> ,K 2 +5 lQA3I <50 $q *qGq.2E* 7 p )GECE. QY<QA<Uq pp .2E*Y xExsI

1 ):y

ppq J>PU(MA+(MwU>X[u ?4Tq yyx7yyE g N

yyy

yyE

Page 286: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 ):E ^Hc=:

7 MAzP>X> J>P'(v>P(4wMw>"X44> ,KK .E ?`Mq xY .x Q+A^ )Y .x+ ?`Mq . (4@ xY .:?`Mq * Q+A^ )Y .G ?`Mq *sq

<50 $q :qyq.22. 7 p S **C2\Y <QA<Uq pp .22)Y x*GI <50 $q .Eq.)q.2Gy 7 Jppp S.xGCG.Y <QA<Uq pp .2GEY *E\ T"fI 53 h&4MA>P $q *\q.q.2GyY 653 .2GyY )\xY PVPqIF12H=Y 9< .2GyY yEE ,yEG zqs 3>w>4A>XUXw> 'UA>P> SM-Pq XMA &`>Pu1UAq

&o E"iW(>P;Uh #"h E"i>MhPAMhY>"U&Wh *M HAiU\"i=(XUYM;Y";.iM;#hAP*% O+PXz>PT'vXw(4w>4 ,`>Mq 4+[u KK *xY *x`s `>>X4zU(MM>4 wP@Mq 4X[uA@X> 6PTXAAU(4w @>M 3>M+TA`>AP+wM @>P 6X4V&4zA> ,$wUq ?`Mq * TXA ?`Mq Esq O+PXzt>PT'vXwA ^( `>MA>(>P4@> 6X4V&4zA> MX4@ @+u>P (4w>+[uA>A @>P <>w&4MAXw(4w X4@>4 J>PU(MA+(MwU>X[u >X4^(`>^X>u>4q 9X>M u+A +`>P >PMA @+44 ^( >Pz1Uw>4Y ">44+UU> 4X[uA A+PXz`>w&4MAXwA>4 6X4V&4zA> TXA J>PU(MA>4 +(Mw>wUX[u>4 "1P@>4 MX4@(4@ AP1A^@>T 41[u >X4 4X[uA +(Mw>wUX[u>4>P J>PU(MA`>AP+w &`PXw `U>X`A ,$wUq '"7@S=4 X4 A@8QU>2 FFFpq K *x S4q y.I +? C18RY 9< .2::Y .2.Gsq 9X>M>P J>PU(MAt+(MwU>X[u $1P+` TXA 4X[uA A+PXz`>w&4MAXwA>4 6X4V&4zA>4 T(MM +([u @+44 >Pz1Utw>4Y ">44 X4 @>PW>4Xw>4 6X4V(4zAM+PAY X4 @>P @X> A+PXz`>w&4MAXwA>4 6X4V&4zA>+4w>z+UU>4 MX4@Y >X4 J>PU(MA $1Pu+4@>4 XMA ,^< J>P'(v>P(4wMw>"X44 +(M 3>">Pt`>`>APX>`Y @>P @>4 5P>X`>AP+w @>M K .E ?`Mq x &`>PMA>XwAY U+(z>4@>P J>PU(MA +(M3>">P`>`>APX>` (4@ -1MXAX$> 6X4V&4zA> +(M l+-XA+U$>PT/w>4sq

3U? d50 $q .Eqxq.2xG 7 Jp *CxE QY QA(H .2xGY E ,$wUq '"@S=4 X4 A@8QU>2 FFFpqK *x S4q y.I +? C18RY 9< .2::Y .2.GsI <50 $q )yqEq.2y2 7 pJ E.GCyE NY <QA<Uq pp.2y2Y x\xI $q .Gq.)q.2y2 7 pJ ))*Cy:y QY <QA<Uq pp .2E\Y G)I $q )2qGq.2EE 7 pJ )22CEyY<QA<Uq pp .2EEY yxxI 6QAS )\\: S *xq.q

9>P 3P(4@M+A^Y @+MM ^(4'[uMA @X> -1MXAX$>4 (4@ 4>w+AX$>4 6Pw>`4XMM> X44>Pu+U`>X4>P 6X4V(4zAM+PA ^( >PTXAA>U4 (4@ ^( $>PP>[u4>4 MX4@Y T(MM uX>P w>w>4&`>P@>T B">[V @>P O+PXz`>w&4MAXw(4w ^(P&[VAP>A>4 ,'UA>P> w>w>4A>XUXw> SM-Pq XMA&`>Pu1UAsq Q1">XA @+4+[u >X4 ?(MwU>X[u @>P A+PXz`>w&4MAXwA>4 6X4V&4zA> TXA J>PtU(MA>4 >Pz1UwAY "XPVA MX[u @X> O+PXz>PT'vXw(4w 4X[uA +(MI @>P QA-zUq V+44 4X[uA >Xt4>PM>XAM >PT'vXwA> <>MA>(>P(4w @>P $1UU>4 `>w&4MAXwA>4 6X4V&4zA> (4@ +4@>P>PtM>XAM ?`^(w @>M 4X[uA +(Mw>wUX[u>4>4 J>PU(MA>M w>Tq K .\@ $>PU+4w>4q1U;*">\iAY";%! C6Kmdc$R=m!:=$R K>d=W%mTG6cK=TKm /=6;G6WKm# 6P^X>UA >X4 QA-zUq $>PM[uX>@>4 A+PXzt`>w&4MAXwA> 6X4V&4zA>Y M1 XMA @>P J>PU(MA+(MwU>X[u ^(>PMA TXA @>4 W>">XUM u/u>P`>MA>(>PA>4 6X4V&4zA>4 $1P^(4>uT>4q! 9%(HT -36 .dm=%mKd&Tm6 H6! E36!md>HcT>%m6 6>$R Amd:HcK>HcT:m=$R# <U>X`>4 4+[u@(P[uw>z&uPA>T J>PU(MA+(MwU>X[u -1MXAX$>Y 4X[uA >PT'vXwA> 6X4V&4zA>Y M1 MX4@+([u @X> ?`^(wM`>AP'w> w>Tq ?`Mq * ,5P>X`>AP'w> w>Tq KK )x+Y )x`Y *x[ ?`Mq )(4@ *s M1"X> @X> ">XA>P>4 ?`^&w> w>Tq ?`Mq x ,X4M`>M14@>P> Q14@>P+(Mw+`>4s^(>PMA $14 @>4 $1UU MA-zUq (4@ >PMA @+4+[u $14 @>4 +T u/[uMA>4 ^( `>MA>(>P4@>4A+PXz>PT'vXwA>4 6X4V&4zA>4 +`^(^X>u>4 ,<50 $q )yqEq.2y2 7 pJ E.GCyE NY<QA<Uq pp .2y2Y x\xI'"@S=4 X4 A@8QU>2 FFFpq K *x S4q y)I 6QAS )\\: S *xq.sq9>P 5P>X`>AP+w 4+[u K .* ?`Mq * XMA ^(4'[uMA $14 +4@>P>4 4X[uA `>w&4MAXwA>46X4V&4zA>4 +(M j(5 +`^(^X>u>4 ,6QAS )\\: S *xq. ?`Mq . Q+A^ ysq

[n E"i\AWi";h\iAY";

E"i>MhPAMhY>"U&W K7; <=Ph /"Y";% 9+ @>P J>PU(MA+(MwU>X[u MX[u `>X @>P 6QAtJ>P+4U+w(4w @(P[u @X> P>[u4>PXM[u> B(M+TT>4z+MM(4w -1MXAX$>P (4@ 4>w+AX$>Pb1MA>4 ^(T 3>M+TA`>AP+w @>P 6X4V&4zA> $14 M>U`MA >PwX`AY XMA >P wP@Mq $14 ?TAM">w>4 $1P^(4>uT>4 ,+? '"@S=4Y QA`n`q .2GyCGEY *:2 _*2y]sY ^< +([u @+44Y

g N ?4Tq yyE7yy: 5q ?`Mq *Z Q(TT> @>P 6X4V&4zA>Y J>PU(MA+(MwU>X[u

yyG

yy:

Page 287: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

">44 @+M 5? MA+AA >X4>M $1T QA-zUq +4w>w>`>4>4 -1MXAX$>4 <>AP+wM >X4>P 6X4tV(4zAM+PA >X4>4 4>w+AX$>4 <>AP+w >PTXAA>UAq N4A>PU'MMA >M >X4 ?P`f XT 5+UU> @>MK xE ?`Mq )Y J>P+4U+w(4w ^( `>+4AP+w>4Y M1 V+44 >P @>4 J>PU(MA+(MwU>X[u 4X[uAX4 >X4>T M-'A>P>4 JB 4+[uu1U>4Y @uqY >P u+A V>X4 ^>XAUX[u>M H+uUP>[uAq <>X @>P<>P>[u4(4w >X4>M >A"+Xw>4 J>PU(MA+`^(wM 4+[u K .\@ XMA @>P J>PU(MA X4M1">XA +UM$>P`P+([uA +4^(M>u>4Y +UM >P `>X >X4>T J>PU(MA+(MwU>X[u XQ@q K ) ?`Mq ) Q+A^ .+5 ,W>A^A ?`Mq *s u'AA> +(Mw>wUX[u>4 ">P@>4 V/44>4 ,<50 $q .q.)q.2yy 7 pJ)EECyx NY <QA<Uq pp .2yEY x.sqbUPM;P"i;"W="i% pMA @>P QA-zUq +4 >X4>P hXA(4A>P4>uT>PM[u+zA `>A>XUXwA (4@ u+A@+M <>APX>`Mt5? >X4>4 J>PU(MA +(M 3>">P`>`>APX>` w>M14@>PA z>MAw>MA>UUAY M1 `X4t@>A @X>M> 5>MAMA>UU(4w @+M H1u4MXA^t5? M1"1uU z&P @+M n+uP @>P 64AMA>u(4w @>MJ>PU(MAM ,J>PU(MA+(MwU>X[us +UM +([u z&P @X> z1Uw>4@>4 n+uP> ,J>PU(MA+`^(wsq =4t@>PA @+M <>APX>`Mt5? @X> 5>MAMA>UU(4wY M1 MX4@ +([u @X> 6QAJ>P+4U+w(4w>4Y @X>+(z @>P (PM-P&4wUX[u>4 5>MAMA>UU(4w `>P(u>4Y ^( '4@>P4 ,<50 $q .Gq*q.2E. 7 JpEGCE\ NY <QA<Uq pp .2E.Y x)Gsq 64AM-P>[u>4@>M wXUAY ">44 @>P QA-zUq +4 +4@>P>4w>M14@>PA z>MA^(MA>UU>4@>4 ,4>w+AX$>4s 6X4V&4zA>4 ,Mq K .:\ ?ds `>A>XUXwA XMAqL`>P @X> <>P>[u4(4w @>M +(MwU>X[u`+P>4 J>PU(MAMY ">44 >X4 6X4^>UV+(zT+44M>X4 N4A>P4>uT>4 (4A>P @>4 <([u">PA>4 X4 >X4> b>PM3>Mq >X4`PX4wA ,$wUq <50$q )q)q.2yE 7 pJ E)yCyx NY <QA<Uq pp .2yEY .)xsq

6X4MA">XU>4 zP>Xq

Rn 8"YiU\\ M;# 4Mi&W\LWiM;Y #"h E"i>MhPAMhY>"U&Wh

Ao 8"YiU\\ #"h E"i>MhPAMhY>"U&Wh6X4 J>PU(MA+(MwU>X[u V+44 >4AM-P>[u>4@ @>4 QA(z>4 @>P 6X4V(4zAM>PTXAAU(4w +(z^">X 6`>4>4 MA+AAzX4@>4Z7 u1PX^14A+U>P J>PU(MA+(MwU>X[uZ ?(MwU>X[u -1MXAX$>P (4@ 4>w+AX$>P 6Pw>`4XMM>

>X4^>U4>P 6X4V(4zAMm(>UU>4 `>X @>P 6PTXAAU(4w @>P 6X4V&4zA> +(M >X4>P >X4^>Ut4>4 6X4V(4zAM+PA ,Mq +([u ?4Tq y\y &`>P T>uP>P> 6X4V(4zAMm(>UU>4 @>P wU>Xt[u>4 6X4V(4zAM+PAsI

7 $>PAXV+U>P J>PU(MA+(MwU>X[uZ ?(MwU>X[u -1MXAX$>P (4@ 4>w+AX$>P 6Pw>`4XMM> @>P$>PM[uX>@>4>4 6X4V(4zAM+PA>4 `>X XuP>P B(M+TT>4z+MM(4w ^(P iQ(TT> @>P6X4V&4zA>g ,Mq +([u ?4Tq yxys (4@ ">XA>P>P J>PU(MA+(MwU>X[u X4z1Uw> $14 B(t(4@ ?`M>A^(4w>4 `>X @>P P>[u4>PXM[u>4 H>XA>P>4A"X[VU(4w $14 @>P Q(TT>@>P 6X4V&4zA> ^(T i3>M+TA`>AP+w @>P 6X4V&4zA>gq

Q-P+[uUX[u `>@>(A>A iJ>PU(MA+(MwU>X[ug @X> J>PP>[u4(4w -1MXAX$>P (4@ 4>w+AX$>Pb1MA>4q 6X4> M1U[u> J>PP>[u4(4w >Pz1UwA M1"1uU ^"XM[u>4 @>4 6X4V(4zAMm(>UU>4X44>Pu+U` >X4>P 6X4V(4zAM+PA +UM +([u ^"XM[u>4 @>4 6X4V(4zAM+PA>4Y @+P&`>P uXt4+(M M1w+P `>X @>4 ">XA>P>4 B(t (4@ ?`P>[u4(4w>4Y @X> `>X @>P 6PTXAAU(4w @>M3>M+TA`>AP+wM @>P 6X4V&4zA> $1P^(4>uT>4 MX4@q f+[u @>P Q}MA>T+AXV @>M K )`>@>(A>A @+u>P @>P ?(M@P([V iJ>PU(MA+(MwU>X[ug @X> J>PP>[u4(4w @>P -1MXAX$>4(4@ 4>w+AX$>4 b1MA>4 `>X @>P 6PTXAAU(4w @>M 3>M+TA`>AP+wM @>P 6X4V&4zA>qkE"i>MhPj% <>XT J>PU(MA+(MwU>X[u `>^>X[u4>A @X>M>P <>wPXzz >4A">@>P 4>w+AX$>6Pw>`4XMM> ,Mq ?4Tq y\xs >X4>P 6X4V(4zAMm(>UU> ,^( @X>M>T <>wPXzz Mq ?4Tq GEs1@>P >X4>P 6X4V(4zAM+PA 1@>P $14 O>XU>4 $14 6X4V&4zA>4 ,&`>P 6X4V(4zAMA>XU> Mq?4Tq y\ysq pT 6QA3 "XP@ @X> <>^>X[u4(4w iJ>PU(MAg (4A>PM[uX>@UX[u $>P">4t@>Aq 6M "XP@ @+TXA `>^>X[u4>AZ p4 K .y ?`Mq x (4@ K .y+ @+M 4>w+AX$> <>APX>`Mt>Pw>`4XM >X4>P >X4^>U4>4 6X4V(4zAMm(>UU>Y X4 K )* ?`Mq * @>P H>P`(4wMV1MA>4t

1 ):G

ppq J>PU(MA+(MwU>X[u ?4Tq yy:7yE\ g N

yy2

yE\

Page 288: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 ):: ^Hc=:

&`>PM[u(MM `>X bPX$+A>4 J>P'(v>P(4wMw>M[u'zA>4Y >`>4z+UUM `>X >X4>P >X4^>U4>46X4V(4zAMm(>UU> ,X44>Pu+U` @>P 6X4V(4zAM+PA @>M K ) ?`Mq . fPq GsI X4 K .\@ @>P4>w+AX$> Q+U@1 @>M 3>M+TA`>AP+wM @>P 6X4V&4zA>q K *2+ ?`Mq . fPq y M-PX[uA @+tw>w>4 $14 >X4>T i<>AP+w @>P 4>w+AX$>4 6X4V&4zA>g +(M J>PTX>A(4w (4@ J>Pt-+[uA(4wqk<MhY>"U&W'Aij MX4@ +UU> J>PU(MA>Y @X> `>X @>P 6X4V(4zAM>PTXAAU(4w ^( `>P&[VtMX[uAXw>4 MX4@Y +UM1 +([u M1U[u>Y @X> 4X[uA `>X @>P U+(z>4@>4 6X4V(4zAM>P^X>U(4w>4AMA>u>4q 3>uA ^< >X4 3>">P`>AP>X`>4@>P $14 @>P L`>PM[u(MMP>[u4(4w XQ@q K x?`Mq * ^(T <>MA+4@M$>PwU>X[u XQ@q K x ?`Mq . 1@>P K y &`>P (4@ z&uP>4 @X> ">tw>4 @X>M>M H>[uM>UM @>P 3>"X44>PTXAAU(4wM+PA $1P^(4>uT>4@>4 B(t (4@ ?`tP>[u4(4w>4 `>X L`>P"X>w>4 @>P ?`P>[u4(4w>4 ^( >X4>T J>PU(MA `^"q >Pu/u>4MX> >X4>4 M[u14 `XU+4^T'vXw $1Pu+4@>4>4 J>PU(MAY M1 XMA @X>M>P X4 $1UU>P 0/u>+(MwU>X[u`+Pq 9+M wU>X[u> wXUA wwzq z&P @>4 L`>Pw+4w $1T <>MA+4@M$>PwU>X[u ^(PL`>PM[u(MMP>[u4(4wq ?(MwU>X[u`+P MX4@ +4@>P>PM>XAM +([u 4(P @X> `>X @>P 6X4tV(4zAM>PTXAAU(4w ^( `>P&[VMX[uAXw>4@>4 J>PU(MA>Y 4X[uA ^< M1U[u> +(M jX>`u+`>tP>X ,Mq ?4Tq x):sq 5>P4>P XMA `>X >X4Xw>4Y wP@Mq X4 @X> 6X4V(4zAM>PTXAAU(4w z+UU>4t@>4 J>PU(MA>4 >X4 J>PU(MA+(MwU>X[u w>M>A^UX[u +(Mw>M[uU1MM>4Y Mq ?4Tq yE.q d`@>P QA-zUq X4 @>P 0<XUq >X4>4 J>PU(MA +(M">XMA 1@>P Xu4 +(M >X4>P $>PMA>(>PA>4S&[VU+w> +`@>[VAY XMA MAUq (4`>+[uAUX[uq

'o <Mhh&W>Mhh #"h E"i>MhPAMhY>"U&Wh6X4 J>PU(MA+(MwU>X[u XMA (4^(U'MMXwZ7 <>X J>PU(MA>4 +(v>Pu+U` @>P MX>`>4 6X4V(4zAM+PA>4 @>M 6QA3Y ^< `>X jX>`t

u+`>P>X (4@ `>X (4`>P&[VMX[uAXwA `U>X`>4@>P H>PATX4@>P(4w -PX$+A>P HXPAtM[u+zAMw&A>PI

7 `>X J>PU(MA>4 X44>Pu+U` @>P MX>`>4 6X4V(4zAM+PA>4Y ">44 >4A">@>P >X4 w>M>A^tUX[u>M J>PU(MA+(MwU>X[uM$>P`1A `>MA>uA 1@>P `>MAXTTA> 6X4V&4zA> 4X[uA `>tMA>(>PA ">P@>4q

."h"P*>U&W" E"i>MhPAMhY>"U&WhK"i'7P"% J14 @>T 3P(4@M+A^Y @+MM J>PU(MA> `>X>X4^>U4>4 6X4V&4zA>4 TXA @>4 6X4V&4zA>4 +(M +4@>P>4 6X4V(4zAM+PA>4 +(M^(wU>Xt[u>4 MX4@Y V+44 4(P +(zwP(4@ >X4>P w>M>A^UX[u>4 J1PM[uPXzA +`w>"X[u>4 ">P@>4,S50 $q .Gq.)q.2x.Y SQA<Uq .2x)Y *E*sq 6M wX`A @>P^>XA z1Uw>4@> w>M>A^UX[u> J>Pt`1A> @>M J>PU(MA+(MwU>X[uMZ! P I># <>MAXTTA>Y X4 K )+ ?`Mq . Q+A^ . fPq .7G >P"'u4A>Y 4>w+AX$> +(MUq 6X4tV&4zA> MX4@ X4 9PXAAMA++AMz'UU>4 ,^(T <>wPXzz Mq K )+ ?`Mq )+s $1T J>PU(MA+(MtwU>X[u +(Mw>M[uU1MM>4q QX> @&Pz>4 +`>P TXA +(MUq 6X4V&4zA>4 @>P W>">XUM M>U`>4?PA (4@ +(M @>TM>U`>4 QA++A +(Mw>wUX[u>4 ">P@>4 ,K )+ ?`Mq . Q+A^ .sq 9>P ?(MtM[uU(MM @>M J>PU(MA+(MwU>X[uM wXUA 4X[uA `>X J>PU(MA>4 +(M M1wq +VAX$>4 w>">P`tUX[u>4 ?(MU+4@M`>APX>`MMA'AA>4 XQ$q K )+ ?`Mq )q! P 0V 9%ci U# J>PU(MA> +(M w>">P`UX[u>P OX>P^([uA 1@>P OX>Pu+UA(4w V/44>4 4(PTXA -1MXAX$>4 6X4V&4zA>4 +(M w>">P`UX[u>P OX>P^([uA 1@>P OX>Pu+UA(4w +(Mw>wUXt[u>4 ">P@>4q! P 0V># J>PU(MA> +(M @>P <>A>XUXw(4w >X4>M l1TT+4@XAXMA>4 +4 >X4>P l3 @&Pz>44X[uA +`w>^1w>4 ">P@>4Y M1z>P4 >X4 4>w+AX$>M l+-XA+UV14A1 >4AMA>uA 1@>P MX[u>Pu/uAq QX> TX4@>P4 +`>P w>Tq K .y+ ?`Mq ) @X> 3>"X44>Y @X> X4 M-'A>P>4 n+uP>4+(M @>P <>A>XUXw(4w >4AMA>u>4q! P 0V%# J>PU(MA> XT B(M+TT>4u+4w TXA QA>(>PMA(4@(4wMT1@>UU>4 @&Pz>44X[uA TXA +4@>P>4 6X4V&4zA>4 +(Mw>wUX[u>4 ">P@>4q QX> TX4@>P4 +`>P X4 @>451Uw>W+uP>4 @X> 3>"X44> +(M @>PM>U`>4 6X4V(4zAMm(>UU>q

g N ?4Tq yE\7yE. 5q ?`Mq *Z Q(TT> @>P 6X4V&4zA>Y J>PU(MA+(MwU>X[u

yE.

Page 289: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

! P I' 9%ci M# f+[u ?`Mq E Q+A^ ) V/44>4 J>PU(MA> +(M l+-XA+U$>PT/w>4 4(PTXA 6X4V&4zA>4 +(M l+-XA+U$>PT/w>4 +(Mw>wUX[u>4 ">P@>4q ?([u uX>P >Pz1UwA >Xt4> <>P&[VMX[uAXw(4w X4 +4@>P>4 J>P+4U+w(4wM^>XAP'(T>4q <>X ?VAX>4$>PU(MA>4>4Au'UA ?`Mq E Q+A^ y >X4> 41[u P>MAPXVAX$>P> S>w>U(4wY @X> @>4 J>PU(MA+(MwU>X[u4(P X44>Pu+U` @>P 6X4V&4zA>V+A>w1PX> iJ>P'(v>P(4w $14 ?VAX>4g >PU+(`Aq! P II ]di I =A8i P IJ 9%ci J E>K( N# f>w+AX$> 6X4V&4zA> +(M bPX$+A>4 J>P'(v>tP(4wMw>M[u'zA>4 V/44>4 4(P TXA 3>"X44>4 +(M bPX$+A>4 J>P'(v>P(4wMw>M[u'ztA>4 ,?(M4+uT>Z ?`Mq * Q+A^ 2 (4@ .\s +(Mw>wUX[u>4 ">P@>4q QX> V/44>4 +`>P4+[u h+vw+`> @>M Q+A^>M : X4 +4@>P>4 J>P+4U+w(4wM^>XAP'(T>4 `>P&[VMX[uAXwA">P@>4 ,+(Mz&uPUq K )* ?4Tq *)\ zzqsq! P II ]di J E>K( J# f>w+AX$> 6X4V&4zA> +(M M14MAXw>4 j>XMA(4w>4 XQ@q K )) fPq *Q+A^ ) @&Pz>4 4(P TXA -1MXAX$>4 6X4V&4zA>4 +(M M14MAXw>4 j>XMA(4w>4 +(Mw>wUXt[u>4 ">P@>4q! P U' 9%ci J E>K( J H6! P U'> 9%ci V# b+(M[u+U `>MA>(>PA>P ?P`>XAMU1u4 XMA 4X[uAX4 >X4> 6QAJ>P+4U+w(4w >X4^(`>^X>u>4q 9+P+(M z1UwAY @+MM `>X 4>w+AX$>4 6X4tV&4zA>4 @X>M>P ?PA +([u >X4 J>PU(MA+(MwU>X[u +(Mw>M[uU1MM>4 XMAq! P UM> k%=c A? 04Y4j# <>X l+-XA+U>PAP'w>4 4+[u K x* ?`Mq . fPq E ,BX4M>4 +(M`>MAXTTA>4 $1P @>T .q.qyy +(Mw>w>`>4>4 ?4U>Xu>4s V144A> +(z ?4AP+w J>P+4U+tw(4w >Pz1Uw>4q 3>M[u+u @X>M 4X[uAY M1 V+T >M ^( >X4>T J>PU(MA+(MwU>X[uMt (4@?`^(wM$>P`1Aq! P V' 9%ci I >. k%=c A? I''Yj# <>M[uPq QA-zUq @(PzA>4 `>X 6X4V&4zA>4Y @X> @>TQA>(>P+`^(w (4A>PUX>w>4Y (4@ 6X44+uT>4 XQ@q K )\ ?`Mq . fPq y (4@ G V>X4>4J>PU(MA+(MwU>X[u $1P4>uT>4q 9X>M> S>w>U(4w "(P@> TXA @>P f>(z+MM(4w @>MK y\ +(zwP(4@ XuP>P >(P1-+P>[uAUX[u>4 <>@>4VUX[uV>XA +(zw>u1`>4q! P V' 9%ci I 6.# ?(M @>P ?`w>UA(4wM"XPV(4w @>M QA>(>P+`^(wM ,K y\ ?`Mq )Q+A^ .s z1UwAY @+MM `>X +`^(wMMA-zUq 6X4V&4zA>4Y @X> 4>w+AX$ MX4@Y V>X4 J>PU(MA+(MtwU>X[u >Pz1Uw>4 V+44 ,$wUq K y\ ?4Tq .x\sqaU&WP'"hP"M"iM;Y '"hPU==P"i "'%&#%($)!! P J ]di MJ# N4A>P i6X4V&4zA>4g XQ$q K * fPq E* MX4@ +([u 4>w+AX$> 6Pw>`4XMM>^( $>PMA>u>4 ,$wUq ?4Tq y\*sY M1 @+MM +([u J>PU(MA> ,^< 64A>Xw4(4wM$>PU(MA> XTS+uT>4 @>P 6X4V(4zAM+PA>4 j(5Y 3>">P`>`>APX>` (4@ M>U`MA'4@Xw> ?P`>XAs4X[uA TXA -1MXAX$>4 6X4V&4zA>4 +(Mw>wUX[u>4 ">P@>4 V/44>4 ,<50 $q )*qEq.2GE7 p S .EyCGxY <QA<Uq pp .2GEY EGEsq! Amd:HcKm" !=m =6 m=6m8 >Hc:i EK>>K m6KcK>6!m6 c=6!Y ">44 @+M <>MA>(>P(4wMP>[uA@(P[u 9<? @>T +(MUq QA++A z&P @X>M> ?PA $14 6X4V&4zA>4 ^(w>"X>M>4 "(P@>,6X4^>Uu>XA>4 Mq ?4Tq yyxsqbUPP">'Ai"i <Mhh&W>Mhh #"h E"i>MhPAMhY>"U&Wh >Pz1UwA @(P[u J1PM[uPXzA>4Y @X>@+M 64AMA>u>4 $14 J>PU(MA>4 +(z @>P 6`>4> @>P 6X4V&4zA>>PTXAAU(4w `>X @>4>X4^>U4>4 6X4V(4zAM+PA>4 $>PuX4@>P4q! 5mTdm6(H6T !mc @md%H6Tc;3cKm6l>Hc$R%mKd>TmcY K 2+ Q+A^ ) ,Mq K 2+ ?4Tq x) zzqsI! .dGRmd# 5mTdm6(H6T !mc E$RH:!(=6cm6>%(HTc w>Tq K ).+ ?`Mq * fPq . ,`XM JB .2:2sI! .dGRmd# Amd:HcK;:>Hcm:6 X4 K G+ ?`Mq E +5Y K .x ?`Mq EY K .x+ ?`Mq :Y K .x`?`Mq x <>PUX453 +5I K :)z ?`Mq y 6QA9J +5I K ) ?`Mq ) 64A"0XUz>QA3 +5Y K *?`Mq * B14>4S53Y +UU> +(zw>u1`>4 @(P[u =4@3 $q )\q:q.2:\q 9X>M> lU+(M>U4$>PuX4@>PA>4 @+M 64AMA>u>4 $14 J>PU(MA>4 @(P[u @X> p4+4M-P([u4+uT> $14 >Ptu/uA>4 ?`M>A^(4w>4 (4@ Q14@>P+`M[uP>X`(4w>4q! .dGRmd# P 0J> >.# <>X 3>"X44>PTXAAU(4w 4+[u 9(P[uM[u4XAAM'A^>4 `>X j(5V144A>4 J>PU(MA> +(M Q14@>P4(A^(4w>4 ,K .*+ ?`Mq E +5s 4X[uA @(P[u >X4>4 ?`t

1 ):2

ppq J>PU(MA+(MwU>X[u ?4Tq yE. g N

Page 290: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 )2\ ^Hc=:

M[uU+w $14 @>T 4+[u 9(P[uM[u4XAAM'A^>4 >PTXAA>UA>4 3>"X44 ^( >X4>T J>PU(MAz&uP>4 ,<50 $q .:q*q.2:) 7 pJ S yGCG2Y <QA<Uq pp .2:)Y yx2sY +4@>PM `>X K .*++` HWY @X> 4+[u @>T *\qEq.2:\ `>wX44>4q

&o 4Mi&W\LWiM;Y #"h E"i>MhPAMhY>"U&Wh9>P J>PU(MA+(MwU>X[u `XU@>A V>X4> i<>P>[uAXw(4wg ,+? d59 9&MMq $q ).q)q.2E*YQA6l 6QA3 K .\@ fPq .sY >P XMA +([u 4X[uA iw>UA>4@ ^( T+[u>4g ,+? <50 $q.Gqyq.2G) 7 p S .)ECG\Y <QA<Uq pp .2G)Y E).Y Mq @+^( ">XA>P (4A>4 i6P`>gsI >P `XUt@>A V>X4> J>Pw&4MAXw(4wY M14@>P4 >PwX`A MX[u ,$14 ?TAM ">w>4s +(M @>P ,$1T5? +([u ^(w(4MA>4 @>M QA-zUq $1P^(4>uT>4@>4Y K :: ?`Mq ) ?ds 6PTXAAU(4w@>M 3>M+TA`>AP+wM @>P 6X4V&4zA> $14 M>U`MA ,Mq ?4Tq yy\sqB"UP>U&W" 8"iL&?hU&WPUYM;Y K7; E"i>MhP";%! 5m=8 Amd:HcK>HcT:m=$R ">P@>4 4(P @X> z&P @>4 `>AP>zz>4@>4 JB ^( >PTXAA>U4@>46X4V&4zA> (4@ M14MAXw>4 B(t (4@ ?`P>[u4(4w>4 >Pz+MMAI @>P J>PU(MA+(MwU>X[u`>P&[VMX[uAXwA @>4 J>PU(MA XT n+uP M>X4>P 64AMA>u(4wq

JwUq ^< f@Mq 53 $q *.q.q.2Gx 7 pp .E2CG)Y 653 .2GxY *y2Y PVPqZ ?(MwU>X[u`+P XMA >X4J>P'(v>P(4wM$>PU(MA +(M >X4>P ">M>4AUX[u>4 <>A>XUXw(4w M[u14 @+44Y ">44 `>X @>P jXtm(X@+AX14 @>P l+-3>Mq TXA >X4>P ?(MV>uP(4w $14 J>PT/w>4 4X[uA T>uP ^( P>[u4>4 XMAq

! 5m=8 Amd:HcK>%(HT @+w>w>4 "XP@ >X4 J>PU(MA X4 >X4>T +4@>P>4 JB +UM @>TW>4Xtw>4 M>X4>P 64AMA>u(4w `>P&[VMX[uAXwA ,Mq K .\@sqJ"UW";\7>Y"% 9X> 9(P[uz&uP(4w @>M J>PU(MA+(MwU>X[uM XMA X@>4AXM[u TXA @>P9(P[uz&uP(4w @>P 6X4V(4zAM>PTXAAU(4w `>X @>4 >X4^>U4>4 6X4V(4zAM+PA>4Y @>PQ(TT> @>P 6X4V&4zA> (4@ @>M 3>M+TA`>AP+wM @>P 6X4V&4zA> ,Mq ?4Tq yE\s z&P>X4 >X4^>U4>M lWq (4@ w>M[uX>uA @+u>P X4 @X>M>P S>Xu>4z1Uw> ,^(P ?(M4+uT> `>XA+PXz`>w&4MAXwA>4 6X4V&4zA>4 Mq ?4Tq yyGsq 6M MX4@ +UM1 ^(4'[uMA @X> -1MXAX$>4(4@ 4>w+AX$>4 6Pw>`4XMM> @>P 6X4V(4zAMm(>UU>4 X44>Pu+U` @>P >X4^>U4>4 6X4tV(4zAM+PA TXA>X4+4@>P ^( $>PP>[u4>4 ,u1PX^14A+U>P J>PU(MA+(MwU>X[usY ^< @X> 6Ptw>`4XMM> @>P w>">P`UX[u>4 O'AXwV>XA>4 @>M QA-zUq ^(M+TT>4^(z+MM>4 ^(T 3>t"X44 1@>P J>PU(MA +(M 3>">P`>`>APX>` ,S50 $q *qyq.2xxY SQA<Uq .2xxY G*.I<50 $q :qyq.2y: 7 pJ ..yCyG NY <QA<Uq pp .2y:Y *y\I $q ):q..q.2G) 7 Jppp Sx\CE:Y <QA<Uq pp .2G*Y *:yI $q *qEq.2Gy 7 Jppp S )\2CG)Y <QA<Uq pp .2GyY E2:sqQ1@+44 MX4@ @X> -1MXAX$>4 (4@ 4>w+AX$>4 6Pw>`4XMM> @>P $>PM[uX>@>4>4 6X4tV(4zAM+PA>4 ^(M+TT>4^(z+MM>4 ^(P iQ(TT> @>P 6X4V&4zA>g ,<50 $q xq..q.2E\7 Jp .))CE\ NY <QA<Uq pp .2E.Y E (4@ $q .:q.)q.2Gy 7 pJ S .::CG.Y <QA<Uq pp.2GEY )x:Z 1u4> @+MM @+`>X `>P>XAM Q? +`w>^1w>4 ">P@>4sY (4@ >M XMA @(P[u @X>w>M>A^UX[u $1Pw>M[uPX>`>4>4 ">XA>P>4 B(t (4@ ?`M>A^(4w>4 @>P 3>M+TA`>AP+w@>P 6X4V&4zA> ^( >PTXAA>U4 ,$>PAXV+U>P J>PU(MA+(MwU>X[uY Mq +([u ?4Tq yE\sqE"i>MhPAMhY>"U&W 'Uh AM\ aM>>% 9>P ?(MwU>X[u @+Pz 4X[uA ^(w(4MA>4 >X4>M M-'tA>P>4 J>PU(MA+`^(wM `>AP+wMT'vXw @>P+PA `>M[uPq ">P@>4Y @+MM >X4 3>M+TA`>AP+w@>P 6X4V&4zA> $>P`U>X`AY @>P 4+[u ?`^(w @>P Q14@>P+(Mw+`>4Y 5P>X`>AP'w> (M"q^( >X4>T ^( $>PMA>(>P4@>4 6X4V1TT>4M`>AP+w z&uPAY +(M @>T 4+[u @>P 6QAtO+`>UU> V>X4> QA>(>P +4z'UUAq

Sn 1U;h&Wi(;?M;Y #"h E"i>MhPAMhY>"U&Wh ;A&W g N <'hn O IAP* N]!pEB 3999 'Uh N))Oo

9(P[u @+M QA64AU3 .222C)\\\C)\\) u+AA> @>P 3>M>A^w>`>P @X> Q'A^> )7: +4?`Mq * +4w>z&wAq hXA @X>M>4 S>w>U(4w>4 "+P>4 >X4M[u4>X@>4@> <>M[uP'4V(4w>4@>M J>PU(MA+(MwU>X[uM $>P`(4@>4q p4 Q+A^ )7y "(P@> ^(4'[uMA @+M J1U(T>4 @>MT/wUX[u>4 J>PU(MA+(MwU>X[uM `>wP>4^Aq p4 Q+A^ E7: "(P@>4 ">XA>P> <>M[uP'4t

g N ?4Tq yE.7yE* 5q ?`Mq *Z Q(TT> @>P 6X4V&4zA>Y J>PU(MA+(MwU>X[u

yE)

yE*

Page 291: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

V(4w>4 z&P @X> J>PP>[u4(4w ^"XM[u>4 6u>w+AA>4 41PTX>PA ,+(Mz&uPUX[u> S>t[u>4`>XM-X>U> `>X X"P>HUS X4 G)CY K ) S4q ))* zzqI B"23@8O. X4 )R0QU@8Y K )S4q .xGsqp4Mw>M+TA z&uPA>4 @X> S>w>U(4w>4 ^( >X4>P hX4@>MA`>MA>(>P(4w $14 6X4V&4zA>4(4@ "+P>4 @>Mu+U` $14 ?4z+4w +4 u>zAXw>P lPXAXV +(Mw>M>A^Aq

<Mh #"= I&WiU\PPM=% B"1M"@8C)N@S32U=:=RY 5S .222Y x:G zzqY yyG zzqI +8R;=R>=4Y 5S)\\\Y .:Y +8R;=R>=4Y 9< )\\.Y *y\I A2"MM=4;=P>Y 9QAn3 )x ,)\\.sY *)2Y '=P>2Y9QAn3 ): ,)\\ysY x.Y X=UP2H=PY 9QAn3 ): ,)\\ysY .E*I G"P: X4 ,UMS=CG"P:Y QA>(>PtP>[uAY )\q ?(zUq )\.\Y K 2 S4q EEY T"fq

8E"i\.VE"i\AWi"; *Mi E"i\AhhM;Yh=(XUY?"UP #"i bU;#"hP'"hP"M"iM;Y%9>P <50 u+A 4+[u +4z'4wUX[u>4 N4MX[u>Pu>XA>4 ,$wUq <50 $q 2qyq)\\. 7 Fp <.y.C\\Y <QA<Uq pp )\\.Y yy)I $q Eq*q)\\* 7 Fp < GC\)Y <QA<Uq pp )\\*Y y.EI $qEq*q)\\* 7 Fp < GEC\)Y <QA<Uq pp )\\*Y y)*I $q GqGq)\\x 7 Fp < )*.C\)Y <50CfJ )\\yY .G:I $q yq.\q)\\y 7 Fp < *2C\xY <50CfJ )\\EY ):Es @X> L`>P^>(tw(4w w>"144>4Y @+MM @X> S>w>U(4w $>Pz+MM(4wM"X@PXw M>X (4@ @>T <J>Pz3 ">tw>4 J>PMA1v>M w>w>4 @+M 3>`1A @>P f1PT>4VU+Pu>XA ^(P 64AM[uq $1Pw>U>wA,<50 $q Eq2q)\\E 7 Fp S )EC\xY <QA<Uq pp )\\GY .EGsq 9X>M>M u+A @X> J1PU+w> ">tw>4 <>wP&4@(4wMT'4w>U4 4X[uA ^(P 64AM[uq +4w>41TT>4 ,<J>Pz3 $q .)q.\q)\.\ 7 ) <$j y2C\EY <J>Pz36 .)GY **ysqp4u+UAUX[u XMA @>T <50 (6 +UU>P@X4wM TXA <UX[V +(z @+M 3>`1A @>P f1PT>4VU+Ptu>XA (4@ <>MAXTTAu>XA ^(^(MAXTT>4q 9>P l14zUXVA TXA @>T <J>Pz3 1zz>4`+PA@X> Q[u"X>PXwV>XAY @X> ^(AP>zz>4@>4 h+vMA'`> z&P @X> <>(PA>XU(4w $14 f1PT>4tVU+Pu>XA (4@ <>MAXTTAu>XA $14 3>M>A^>4 ^( zX4@>4q J1P +UU>T XT QAS u>PPM[uA>X4> w>"XMM> f>Xw(4wY 4>(> S>[uAM41PT>4 z&P (4`>MAXTTA ^( u+UA>4Y ">XU MX> >Ptu>`UX[u> ?(MU>w(4wMM-X>UP'(T> >4Au+UA>4q pT +UUw>T>X4>4 $>Pz+MM(4wMP>[uAtUX[u>4 Q[uPXzAA(T (4@ @>P SM-Pq @>M <(4@>M$>Pz+MM(4wMw>PX[uAM u>PPM[uA uX4tw>w>4 >X4> wP1v^&wXw>P> 0+4@u+`(4w @>M <>MAXTTAu>XAMw>`1AM $1Pq Q>U`MA">44 T+4 +`>P >X4>4 wP1v^&wXw>4 h+vMA+` +4U>wAY @&PzA> ?`Mq * Q+A^ ) `XM : +UM(4`>MAXTTA (4@ (4VU+P >X4^(1P@4>4 M>X4q 6X4> S>Xu> $14 f1PT+4">4@(4wMt$>PM([u>4 X4 Q[uPXzAA(T (4@ bP+~XM u+`>4 w>^>XwAY @+MM >M 4X[uA T/wUX[u XMAY TXAhXAA>U4 W(PXMAXM[u>P j1wXV @X> ^(AP>zz>4@> ?(MU>w(4w @>P >4AM-P>[u>4@>4 S>w>tU(4w ^( >PTXAA>U4q O>XU">XM> "(P@> @+P+(z $>P"X>M>4Y @+MM M>U`MA @+M <h5 4X[uAX4 @>P j+w> M>XY >X4 ;1T-(A>P-P1wP+TT ^( >4A"X[V>U4Y @+M @X> f1PTMAP(VA(P^(AP>zz>4@ +``XU@>q p4 >X4>P M1U[u>4 QXA(+AX14 V+44 4X[uA T>uP @+$14 w>M-P1t[u>4 ">P@>4Y @>P f1PT+@P>MM+A V/44> 41[u >PV>44>4Y "+M $14 XuT $>PU+4wA"XP@q f+[u@>T +UU @X>M X4 @>P J1PU+w> z>MAw>u+UA>4 "XP@ (4@ z>MAw>u+UA>4 ">P@>4V+44Y &`>PM-+44A >M @X> <>wP&4@(4wM+4z1P@>P(4w>4 +4 >X4> SX[uA>P$1PU+w>Y">44 X4M 6X4^>U4> w>u>4@> 9+PU>w(4w>4 &`>P @X> P>[uAUX[u> <>@>(A(4w >X4^>Ut4>P H1PA`>MA+4@A>XU> $>PU+4wA ">P@>4q JX>UT>uP XMA >M @+M B(M+TT>4M-X>U @>P3>M+TAP>w>U(4wY @+M ^( @>4 ?(MU>w(4wMM[u"X>PXwV>XA>4 z&uPAY ">XU V>X4> M[uU&MtMXw> 3>M+TAV14^>-AX14 T>uP >PV>44`+P XMAq 9+44 XMA +`>P +([u V>X4> @>4 6Pz1Pt@>P4XMM>4 @>P f1PT>4VU+Pu>XA w>4&w>4@> 3>M+TAP>w>U(4w T>uP $1Pu+4@>4qdiUPU?% hXA <UX[V +(z @X> +([u w>'(v>PA> wP(4@P>[uAUX[u> lPXAXV XMA XT l>P4 zP+wtUX[uY 1` @+M 1`W>VAX$> f>AA1-PX4^X- >X4> ->PX1@>4w>P>[uA> J>PU(MA`>P&[VMX[uAXtw(4w z1P@>PAY 1@>P 1` +([u >X4> ^>XAUX[u w>MAP>[VA> J>PU(MA`>P&[VMX[uAXw(4w +(MtP>X[uA ,^(T j>A^A>P>4 Mq <50 $q Eq2q)\\E 7 Fp S )EC\xY <QA<Uq pp )\\GY .EGsq3>4>P>UU T(MM w>UA>4Y @+MM >X4> T/wUX[uMA ->PX1@>4w>P>[uA> <>P&[VMX[uAXw(4w>Pz1Uw>4 T(MMY @+ +([u @X> -1MXAX$>4 6X4V&4zA> ->PX1@>4w>P>[uA ^(w>1P@4>A">P@>4q ?`">X[u(4w>4 `>@&Pz>4 >X4>M M+[uUX[u>4 3P(4@>Mq 9X>M>P zX4@>A MX[u`>X $X>U>4 M->^X>UU>4 J>PU(MA$>PP>[u4(4wM`>M[uP'4V(4w>4 X4 hXMM`P+([uMtw>MX[uAM-(4VA>4 ,>A"+ K .y`s 1@>P X4 <>M14@>Pu>XA>4 >X4^>U4>P 6X4V(4zAM+PA>4

1 )2.

ppq J>PU(MA+(MwU>X[u ?4Tq yE* g N

Page 292: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 )2) ^Hc=:

,M1 >A"+ `>X K )* ?`Mq * Q+A^ G (4@ :sq pT 0X4`UX[V +(z @X> hX4@>MA`>MA>(>P(4wU+MM>4 MX[u +4@>P> +UM zXMV+UXM[u> 3P&4@> z&P @X> S>w>U(4w M[u">PUX[u +(MtT+[u>4q QX> XMA TXAuX4 +UM J>PMA1v w>w>4 @+M 1`W>VAX$> f>AA1-PX4^X- +4^(M>u>4,@Xzz>P>4^X>P>4@ <50 $q Eq2q)\\E 7 Fp S )EC\xY <QA<Uq pp )\\GY .EGI Mq @1PA +([u(Tz+MM>4@> f+[u">XM> ^(P &`>P"X>w>4@>4 jXA>P+A(P X4 O^q **sq<;h&W>Mhhi"&WPh2i"&WM;Y #"h 80+% p4 64AM[u>X@(4w>4 4+[u @>P w>M[u>XA>PtA>4 J1PU+w> ^(T <J>Pz3 U>wA @>P <50 K ) ?`Mq * +5 >X4M[uP'4V>4@ @+uX4tw>u>4@ +(MY @+MM 4(P M1U[u> J>PU(MA> >Pz+MMA MX4@Y @X> "XPAM[u+zAUX[u 4X[uA w>AP+tw>4 "(P@>4 ,M1wq (4>[uA> J>PU(MA>sq 6[uA> J>PU(MA> ">P@>4 uX4w>w>4 4+[u^(AP>zz>4@>P ?4MX[uA @>M <50 4X[uA $14 @>P hX4@>MA`>MA>(>P(4w >Pz+MMA ,<50$q 2q*q)\.. 7 pF S yEC\yY <QA<Uq pp )\..Y Ex2Y @1PA +([u ^( b+P+UU>U>4AM[u>X@(4tw>4 $1T M>U`>4 O+wI <50 $q )yqyq)\.. 7 pF S :*C\EY <50CfJ )\..Y .EGxI $q)yqyq)\.. 7 pF S :xC\EY <50CfJY .EGEsq

6X4MA">XU>4 zP>Xq

fffn k."hA=P'"PiAY #"i 1U;?L;\P"j

?`Mq * @>zX4X>PA @>4 <>wPXzz i3>M+TA`>AP+w @>P 6X4V&4zA>g +UM 6Pw>`4XM @>M S>t[u>4$1Pw+4wM Q(TT> @>P 6X4V&4zA> ,Mq ?4Tq yxys +`^wUq @>P X4 ?`Mq * +4w>w>t`>4>4 <>AP'w>q 9X> ?(z^'uU(4w XMA W>@1[u (4$1UUMA'4@XwI &`>P ">XA>P> B(t (4@?`M>A^(4w>4 Mq (4A>4q8"#"MPM;Y u+A @X> 0/u> @>M 3>M+TA`>AP+wM @>P 6X4V&4zA>7 4+[u K .\` z&P @X> 0/u> +`^X>u`+P>P Q->4@>4I7 4+[u K ** ?`Mq * z&P @>4 ^(T(A`+P>4 6Xw>4+4A>XU +(v>Pw>"/u4UX[u>P <>U+Mt

A(4w>4I7 4+[u K **+ ?`Mq ) z&P @X> ?`^X>u`+PV>XA +(v>Pw>"/u4UX[u>P <>U+MA(4w>4I9>P 3>M+TA`>AP+w @>P 6X4V&4zA> XMA z>P4>P ?(Mw+4wMwP/v> z&P @X> J1P4+uT>">XA>P>P ?`^&w> 4+[u ?`Mq x ,Mq O+`q * ?4Tq )sq1i=UPP>M;Y #"h ."hA=P'"PiAYh #"i 1U;?L;\P"% ?`^X>u`+P MX4@Z! 9:Kmdcm6K:>cKH6Tc%mKd>T Tm8i P IU># 9>P XT B(w> @>P 6QAS>z1PT .2Gy >X4w>z&wA>K )x+ M1UU @>P 0+PT14XMX>P(4w @>P <>MA>(>P(4w XT ?UA>P `>^1w>4>P 6X4V&4zA>@X>4>4Y $wUq K )x+ ?4Tq )q Q>X4> 0/u> "XP@ XT B(w> @>P f>(P>w>U(4w>4 ^(P <>tMA>(>P(4w @>P ?UA>PM>X4V&4zA> `XM ^(T n+uP )\x\ +(z \ w>M>4VAq 9X> J1PM[uPXzA>PU+(`A @>4 ?`^(w $14 `XM ^( x\ r ,T+vw>`UX[u>M n+uP )\\ys @>M ?P`>XAMU1u4M(4@ @>P -1MXAX$>4 Q(TT> @>P 6X4V&4zA>Y @X> 4X[uA M1U[u> +(M 4X[uAM>U`MA'4@Xw>P?P`>XA MX4@Y u/[uMA>4M W>@1[u .2\\ ! $1T 3>M+TA`>AP+w @>P 6X4V&4zA>q 9X>6P"'u4(4w @>P Q(TT> @>P -1MXAX$>4 6X4V&4zA> X4 K )x+ XMA 4(P $14 <>@>(A(4wz&P @X> <>T>MM(4wMwP(4@U+w> @>M ?UA>PM>4AU+MA(4wM`>AP+wMY M[uUX>vA +`>P 4X[uA>X4>4 J>PU(MA+(MwU>X[u TXA 4>w+AX$>4 6X4V&4zA>4 +(M ,$wUq K )x+ ?4Tq .2sq! /6K:>cKH6Tc%mKd>T WGd 9::m=6md(=mRm6!m Tm8i P IU%# hXA @>T 64AU+MA(4wM`>AP+w z&P?UU>X4>P^X>u>4@> M1UU>4 @X> `>M14@>P>4 <>U+MA(4w>4Y @X> +UU>X4>P^X>u>4@>4 6UtA>P4A>XU>4 +(M @>P <>AP>((4w $14 lX4@>P4 >P"+[uM>4Y MAUq `>P&[VMX[uAXwA ">P@>4q9>P^>XA V/44>4 .*\: 6(P1 w>UA>4@ w>T+[uA ">P@>4q! .dm=%mKd>T WGd _>6!Q H6! .3dcK+=dKm 6>$R P 0J 9%ci J# 9X>M>P 5P>X`>AP+w X4 0/u>$14 EG\ 6(P1 M1UU >PMA `>X @>P 6PTXAAU(4w @>M 3>M+TA`>AP+wM @>P 6X4V&4zA> `>tP&[VMX[uAXwA ">P@>4Y 1`"1uU @X>M>P 5P>X`>AP+w ^( >X4>P >X4^>U4>4 6X4V(4zAM+PAw>u/PA (4@ @+u>P XT 3P(4@> M[u14 `>X @>P 6PTXAAU(4w @>P 6X4V&4zA> +(M j(5+`w>^1w>4 ">P@>4 T&MMA>q 9X>M> 6X41P@4(4w "XP@ @+P+(z ^(P&[Vw>z&uPAY @+MM

g N ?4Tq yE*7yEy 5q ?`Mq *Z Q(TT> @>P 6X4V&4zA>Y J>PU(MA+(MwU>X[u

yEx

yEy

Page 293: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

@>P <>wPXzz @>P Q(TT> @>P 6X4V&4zA> $1P @>T 6QA3 .2Gy 41[u 4X[uA >~XMAX>PA>,Mq ?4Tq yx\sq

6X4MA">XU>4 zP>Xq

.n 1i>(MP"iM;Y"; *M <'hn Z%1U;?7==";

fn 8"YiU\\ #"h 1U;?7==";h

I&WiU\PPM=% )"J=4CF0RR=4Y 9+M 6X4V1TT>4 7 @>P QA>(>Pw>w>4MA+4@ @>M 6X4V1TT>4tMA>(>PP>[uAMkY << .2G:Y .I YUROJY JX>U@>(AXw> 6X4V1TT>4M`>wPXzz>Y .2G:I )U=4:"P3CA2O7@SUP:=4Y B(T 6X4V1TT>4M`>wPXzz (4@ ^(P ->PM/4UX[u>4 B(P>[u4(4w $14 6X4V&4zA>4 XT6X4V1TT>4MA>(>PP>[uAY 5S .2:)Y .Y )yI X"@SQ"PPY 9X> <>MAXTT(4w @>M MA>(>PP>[uAtUX[u>4 6X4V1TT>4M`>wPXzzM +(M zX4+4^"XMM>4M[u+zAUX[u>P QX[uA X4 /OP X"P3Q=J=4 ,0PMwqsYQA++AMzX4+4^X>P(4w XT H+4@>UY .2:*Y EE.I )4"P>U3Y 6X4V1TT>4 +UM S>[uAM`>wPXzzY QA(H.2:GY ):2I !4"PHY 6X4V1TT>4M`>wPXzz> XT QA>(>Pt (4@ Q1^X+UP>[uAY QA(H .2::Y .GI )147:=4Y 9>P 6X4V1TT>4M`>wPXzz XT /zz>4AUX[u>4 Q[u(U@P>[uAY <>PUX4 .22.I G=8P=4Y 6X4V1TtT>4MA>(>PP>[uA (4@ Q1^X+UuXUz>P>[uAY O&`X4w>4 .22*I Y12"@82=P >=4 #-M=42=P7IOQQU373UOP 6+R2=4P"2U/= A2=1=47,4"P3;=47AJ32=Q=5Y bP1`U>T> >X4>P p4A>wP+AX14 $146X4V1TT>4M`>MA>(>P(4w (4@ MA>(>PzX4+4^X>PA>4 Q1^X+UU>XMA(4w>4Y <h5tQ[uPXzA>4P>Xu> y2Y<144 .22EI )4"P>U3Y <>T>MM(4wMwP(4@U+w>4 XT QA>(>PP>[uA (4@ XT Q1^X+UP>[uA 7 ?(M @>PQX[uA @>M QA>(>PP>[uAMY 9QAn3 )2 ,)\\EsY 2*I )U4SY 6X4V1TT>4Y 6X4V(4zAM+PA>4 (4@ 6X4tV&4zA>>PTXAAU(4wY 9QAn3 *x ,)\..sY ..q A@8"1QW14:Y p4A>P4+AX14+U>M QA>(>PP>[uAY *q ?(zUql/U4 )\..D"UP"i"h$ (>P"i"h I&WiU\PPM= Mq 6X4zq 6QAq ?4Tq 2q

9+M 6QA3 $>P^X[uA>A @+P+(zY @>4 <>wPXzz i6X4V1TT>4g XQ >X4>P zX4+4^"XMM>4tM[u+zAUX[u>4 j>uPT>X4(4w ^( @>zX4X>P>4 ,Mq +([u ?4Tq .\sq 6M `>M[uPq MX[u $X>UtT>uP @+P+(zY -P+wT+AXM[u X4 ?`Mq . MX>`>4 6X4V(4zAM+PA>4 +(z^(^'uU>4Y @X> 3>tw>4MA+4@ @>P 6X4V&4zA>>P^X>U(4w MX4@Y (4@ @+44 X4 ?`Mq ) @X> <+MXM z&P @X>QA>(>P`>T>MM(4wMwP(4@U+w> @>P 6QAq ^( U>w>4Y +(M @>P @+44 X4 QA(z>4 X4 ?`Mq *(4@ x XT H>w> >X4>M S>[u>4$1Pw+4wM >X4 +UM i6X4V1TT>4g `>^>X[u4>A>P <>AP+w+`w>U>XA>A "XP@q 9X>M>P S>[u>4$1Pw+4w3>M+TA`>AP+w @>P 6X4V&4zA>qCq ?`^&w>| 6X4V1TT>4"XP@ X4 ?`Mq x >X4>PM>XAM (4$1UUMA'4@Xw +4w>w>`>4I +4@>P>PM>XAM u+A 4(P @X> 6Pt"'u4(4w @>P Q? ,KK .\7.\[s (4@ @>P a(+MXtQ14@>P+(Mw+`>4 ,KK .\>7.\Xs 41PtT+AX$> <>@>(A(4wY ">XU X4 KK .\7.\[ (4@ KK .\>7.\X 4X[uA +4w>w>`>4 "XP@Y +4">U[u>P QA>UU> @>M X4 ?`Mq .7y +4w>w>`>4>4 S>[u>4$1Pw+4wM @X> ,a(+MXtsQ14t@>P+(Mw+`>4 +`^(^X>u>4 MX4@Y "'uP>4@ @X> +(v>Pw>"/u4UX[u>4 <>U+MA(4w>4,KK **7**`s i$1T 3>M+TA`>AP+w @>P 6X4V&4zA> +`w>^1w>4g ">P@>4q <>M14@>Ptu>XA>4 w>UA>4 z&P @+M ^(^(P>[u4>4@> 6X4V1TT>4 4+[u K .y ?`Mq . ?QA3 ,^(6X4^>Uu>XA>4 Mq A@8"1QW14:Y p4A>P4+AX14+U>M QA>(>PP>[uAY *q ?(zUq )\..Y l+-q..sq

6X4MA">XU>4 zP>Xq

1 )2*

3q ?`Mq xZ 6X4V1TT>4 ?4Tq yEy7:\) g N

yEE7G22

:\\

:\.7:\)

Page 294: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 )2x ^Hc=:

ffn 8"#"MPM;Y #"h 1U;?7==";h'"YiU\\h

8"#"MPM;Y U= I,hP"= #"h 1IP.% 9>P <>wPXzz u+A 4X[uA @X> ^>4AP+U> <>@>(tA(4wY @X> X4 >X4>T i6X4V1TT>4MA>(>Pw>M>A^g ^( $>PT(A>4 XMAq HX> X4 ?4Tq :\\>P"'u4AY MA>uA @>P <>wPXzz X4 K ) X44>Pu+U` >X4>M S>[u>4$1Pw+4wMq 9>P <>wPXzzi6X4V1TT>4g MA>uA @+w>w>4 4X[uA z&P @>4 <>MA>(>P(4wMw>w>4MA+4@ @>P 6QAq,@+^( Mq ?4Tq y.sq pT 3>M>A^ M>U`MA >PM[u>X4A @>P <>wPXzz i6X4V1TT>4g $>Pu'UAt4XMT'vXw M>UA>4 (4@ @+`>X A>PTX41U1wXM[u ^O z+UM[uq

JwUq K )yZ J>P+4U+w(4w i4+[u @>T 6X4V1TT>4g 7 A+AM'[uUX[u `XU@>A +`>P >PMA >X4 (T?`^&w> $>PTX4@>PA>M 6X4V1TT>4 @X> <>T>MM(4wMwP(4@U+w> z&P @X> A+PXzUX[u> 6QAq 9>PX4 ?`Mq x +UM 6X4V1TT>4 `>^>X[u4>A> <>AP+w XMA T+vw>`>4@ z&P @>4 <>wPXzz i6X4V1TtT>4g X4 K .x+ ?`Mq x fPq )Y K xE ?`Mq ) M1"X> K y. ?`Mq . fPq . <([uMAq ` ,$wUq <50 $q.)q2q.2GG 7 Jp S .\yCGyY <QA<Uq pp .2G:Y 2Z 6X4 <>wPXzzY @>P X4 $>PM[uX>@>4>4 J1PtM[uPXzA>4 @>M wU>X[u>4 3>M>A^>M $>P">4@>A "XP@Y XMA wP@Mq XT wU>X[u>4 QX44 +(M^(U>w>4sq

8"#"MPM;Y \Li #U" G;P"ih&W"U#M;Y */Uh&W"; 1U;?M;\Ph"i=UPP>M;Y M;#1U;?M;\PhK"i/";#M;Y ,Mq +([u ?4Tq y2sZ h+4 V/44A> >P"+PA>4Y @+MM 4+[u @>P6PTXAAU(4w @>M 3>M+TA`>AP+wM @>P 6X4V&4zA> ,?`Mq .7*sY @uq @>MW>4Xw>4 <>AP+wMY@>P @X> +(M @>T j>XMA(4wM$>PV>uP u>PP&uP>4@> "XPAM[u+zAUX[u> j>XMA(4wMz'uXwV>XA@>M QA-zUq "X>@>PwX`AY 4(4 +(MM[uUX>vUX[u @X> +(v>Pu+U` @>M j>XMA(4wM$>PV>uPMY X4@>P j>`>4Mz&uP(4w UX>w>4@>4Y +`>P @X> "XPAM[u+zAUX[u> j>XMA(4wMz'uXwV>XA `>>X4tzU(MM>4@>4 NTMA'4@> `>P&[VMX[uAXwA ">P@>4 ,M1wq i6X4V1TT>4M$>P">4@(4wgY4+[u @>P Q}MA>T+AXV @>M K ) 6X4V(4zAM$>P">4@(4wsq <>X KK .\Y .\` (4@ .\[ M1t"X> KK **7**` XMA @X>M @>P 5+UUq K .\@ `>APXzzA @+w>w>4 >X4>4 T>uPW'uPXw>4 ?(MtwU>X[u @>P 6X4V&4zA>I K .\> (4@ K .\X z/P@>P4 @X> -PX$+A> J>PT/w>4M`XU@(4w `>XH1u4>Xw>4A(TI K .\z `>w&4MAXwA ^( >Xw>4>4 H1u4^">[V>4 w>4(A^A> <+(@>4VtT+U> M1"X> 3>`'(@> X4 Q+4X>P(4wMw>`X>A>4 (4@ MA'@A>`+(Uq 64A"X[VU(4wM`>P>Xt[u>4I K .\w `>w&4MAXwA @X> f(A^(4w M[u(A^"&P@Xw>P l(UA(Pw&A>PI K .\u (4A>PtMA&A^A @+M B(M+TT>4U>`>4 T>uP>P>P 3>4>P+AX14>4I K )+ ?`Mq * Q+A^ ) +5 ,+(zwq@(P[u 3>Mq $q )xq*q.222Y <3<Uq p x\)s w>"'uPA >X4>4 J>PU(MA+(MwU>X[uY `>APXzzA+UM1 >`>4z+UUM @>4 <>P>X[u @>P 6X4V&4zA>q ?4@>P>PM>XAM "XP@ @X> <>P&[VMX[uAXw(4w$14 hX4@>P(4w>4 @>P "XPAM[u+zAUX[u>4 j>XMA(4wMz'uXwV>XA +(v>Pu+U` @>M 6X4tV(4zAM`>P>X[uM +([u 4+[u @>P 6PTXAAU(4w @>M i6X4V1TT>4Mg @(P[u ">XA>P> ?`t^&w> z1PAw>M>A^A ,?`Mq ysq 9X> w>PX4w> <>@>(A(4w @>M 6X4V1TT>4M`>wPXzzM ,Mq1qs>PwX`A MX[u +UM1 +([u @+P+(MY @+MM @+M 6X4V1TT>4 4X[uA M1wU>X[uY M14@>P4 >PMA4+[u ?`^&w>4Y +(z @>P>4 $1UU^'uUXw> ?(z^'uU(4w @>P 3>M>A^w>`>P 1`>4@P>X4$>P^X[uA>AY +UM i^( $>PMA>(>P4@>M 6X4V1TT>4g @X> <>T>MM(4wMwP(4@U+w> z&P @X>A+PXzUX[u> 6QAq `XU@>A ,?`Mq ysq

6X4MA">XU>4 zP>Xq

fffn 1i=UPP>M;Y #"h 1U;?7==";h

L`>P 6PTXAAU(4w @>M 6X4V1TT>4M @(P[u J1P4+uT> `>MAXTTA>P ?`^&w> $1T3>M+TA`>AP+w @>P 6X4V&4zA> Mq ?4Tq yxyqJ"UW";\7>Y" #"i <'*LY" $1T 3>M+TA`>AP+w @>P 6X4V&4zA>Z! 5=c A? 044Y "+P @X> S>Xu>4z1Uw> @>P ?`^&w> w>M>A^UX[u 4X[uA w>P>w>UAq f+[uh>X4(4w @>P 5X4J>P"q (4@ @>P uh XT Q[uPXzAA(T M1UUA> MX> X4 @>P z&P @>4 QA-zUqw&4MAXwMA>4 H>XM> >Pz1Uw>4q ?(M @X>M>T 3P(4@ "(P@> @>P J>PU(MA+`^(w 4+[uK .\@ +4 U>A^A>P QA>UU> $1Pw>41TT>4q! 9% A? 0444 XMA @X> S>Xu>4z1Uw> $14 K .\@ ?`Mq . Q+A^ . (4@ ?`Mq ) Q+A^ )@>Pw>MA+UA $1Pw>w>`>4Y @+MM J>PU(MAP&[VAP+w (4@ J>PU(MA$1PAP+w $1PP+4wXw $1P

g N ?4Tq :\*7:\y 3q ?`Mq xZ 6X4V1TT>4

:\*

:\x

:\y

Page 295: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

Q14@>P+(Mw+`>4Y +(v>Pw>"/u4UX[u>4 <>U+MA(4w>4 (4@ M14MAXw>4 ?`^(wM`>AP'tw>4 $1Pw>41TT>4 ">P@>4 T(MMI Mq +([u 6QAS )\\: S )q<'*MY #"i I7;#"iAMhYA'"; Mq K .\ ?4Tq .2q B(T Q14@>P+(Mw+`>4+`^(w `>Xw>AP>44A $>P+4U+wA>4 (4@ `>X ^(M+TT>4$>P+4U+wA>4 6u>w+AA>4 Mq K )E+ ?4Tq *EIK )E` ?4Tq *2q <>X `>M[uPq QA-zUq ">P@>4 Q? 4(P X4 M>uP >X4w>M[uP'4VA>T NTtz+4w `>P&[VMX[uAXwAI Mq @+^( K y\ ?`Mq . Q+A^ x M1"X> K y\ ?4Tq :\ zzq<'*MY K7; AMX"iY"/5W;>U&W"; 8">AhPM;Y";% B(T ?`^(w $14 +(v>Pw>t"/u4UX[u>4 <>U+MA(4w>4 `>X w>AP>44A $>P+4U+wA>4 (4@ `>X ^(M+TT>4$>P+4U+wA>46u>w+AA>4 Mq K )E+ ?4Tq y)Y K )E` ?4Tq x*q <>X `>M[uPq QA-zUq ">P@>4 +(v>Pw>t"/u4UX[u> <>U+MA(4w>4 4X[uA ^(T ?`^(w ^(w>U+MM>4 ,K y\ ?`Mq . Q+A^ *sq

6X4MA">XU>4 zP>Xq

+n 1i>(MP"iM;Y"; *M <'hn [%BM K"ihP"M"i;#"h 1U;?7==";

fn 8"YiU\\ #"h *M K"ihP"M"i;#"; 1U;?7==";h

9+M i^( $>PMA>(>P4@> 6X4V1TT>4g ,^$6s XMA @+M 6Pw>`4XM @>M S>[u>4$1Pw+4wMi3>M+TA`>AP+w @>P 6X4V&4zA>g +`^wUq lX4@>PzP>X`>AP+w (4@ <>AP>((4wMzP>Xt`>AP+w ,K *) ?`Mq Es M1"X> @>P iM14MAXw>4 $1T 6X4V1TT>4 +`^(^X>u>4@>4 <>tAP'w>gq hXA @>P +UUw>T>X4>4 J>P">XM(4w +(z iM14MAXw>g ?`^&w> "XP@ @X> SX[uAXwtV>XA @>M 3>M>A^>MA>~A>M XT 5+UU $14 3>M>A^>M'4@>P(4w>4 w>"+uPAq

ffn 8"#"MPM;Y M;# 1i=UPP>M;Y #"h *M K"ihP"M"i;#"; 1U;?7=V=";h

9+M ^$6 i`XU@>A @X> <>T>MM(4wMwP(4@U+w> z&P @X> A+PXzUX[u> 6X4V1TT>4MA>(>PgI@uq @X> 0/u> @>P A+PXzUX[u>4 6QAq PX[uA>A MX[u 4+[u @>T ^( $>PMA>(>P4@>4 6X4tV1TT>4 ,Mq K *)+sq 9+M i^( $>PMA>(>P4@> 6X4V1TT>4g XMA +([u $14 <>@>(A(4wz&P @>4 bP1wPJ1P`q ,K *)`sY z&P @X> O+PXz`>wP>4^(4w `>X w>">P`UX[u>4 6X4V&4ztA>4 ,K *)[Y `XM JB )\\\C)\\.s M1"X> z&P @X> +(v>P1P@>4AUX[u>4 6X4V&4zA> ,K *xsqH>XA>P `XU@>A @+M i^( $>PMA>(>P4@> 6X4V1TT>4g @X> T+vw>`>4@> 3P/v> z&P @X>3>"'uP(4w >X4>P H1u4(4wM`+(-P'TX> 4+[u K )+ Q+A^ . H1b3 (4@ z&P @X> ?Pt`>XA4>uT>PM-+P^(U+w> 4+[u K .* ?`Mq . @>M yq J>PT<3q 9X> MX[u 4+[u K *)+ >Ptw>`>4@> n+uP>MA+`>UU> "+P $1P @>P =4@>P(4w @>M ?`Mq G Q+A^ * +([u @+44 +4^(t">4@>4Y ">44 @+M ^$6 4(P 4+[u @>4 <>MA>(>P(4wMwP(4@U+w>4 >X4>M O>XUM >X4>Mn+uP>M >PTXAA>UA "1P@>4 "+PY Mq ?4Tq 2.yq8"U '"h&Wi(;?P IP2\>n `>TXMMA MX[u @X> 6QAqY M1">XA MX> 4X[uA `>X +`^(wM-zUX[uAXtw>4 6X4V&4zA>4 +UM @(P[u @>4 QA>(>P+`^(w +`w>w1UA>4 wXUA ,K y\ ?`Mq )sY 4+[u@>T 6X4V1TT>4Y +(z @+M @X> 3P(4@A+`>UU> +4^(">4@>4 XMAq1i=UPP>M;Y #"h *M K"ihP"M"i;#"; 1U;?7==";h% $1T 6X4V1TT>4 ,Mq?4Tq :\\s MX4@ @>P lX4@>PzP>X`>AP+w ,K *) ?`Mq Es (4@ @>P <>AP>((4wMzP>X`>AP+w,K *) ?`Mq Es M1"X> iM14MAXw> <>AP'w>g +`^(^X>u>4q

1 )2y

0q ?`Mq yZ ^$6 ?4Tq :\y7:y. g N

:\E7:x2

:y\

:y.

Page 296: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 )2E ^Hc=:

fffn <;?;L2\"; A;#"i"i ."h"P*" A; #Ah *M K"ihP"M"i;#" 1U;?7=V="; p<'hn [ IAP* No

0A=U>U";>"UhPM;YhAMhY>"U&W ] `2PU7;h=7#">>% f+[u K *. "XP@ @X> MAUq 5P>XtMA>UU(4w @>M lX4@>Pt6~XMA>4^TX4XT(TM >X4M[uUX>vUX[u @>M <>AP>((4wM`>@+PzM@(P[u >X4> J>PV4&-z(4w @>M +UM QA>(>P$>Pw&A(4w w>P>w>UA>4 lX4@>Pw>U@M @>M Fq?`M[u4XAAM TXA @>4 5P>X`>AP'w>4 4+[u K *) ?`Mq E X4 @>P H>XM> `>"XPVAY @+MM @X>z&P @>4 QA-zUq w&4MAXwMA> j/M(4w ,5P>X`>AP'w> 1@>P lX4@>Pw>U@s `>X @>P 6QAJ>Pt+4U+w(4w $14 ?TAM ">w>4 `>P&[VMX[uAXwA "XP@ ,d-AX14MT1@>UUsq<;?;L2\"; A;#"i"i ."h"P*"% l4&-z>4 4(4 +4@>P> 3>M>A^> +4 @>4 <>wPXzz @>M^( $>PMA>(>P4@>4 6X4V1TT>4M +4Y XMA @X>M>M MA>AM (4A>P ?`^(w @>P 5P>X`>AP'w>4+[u K *) ?`Mq E ^( >PTXAA>U4Y +([u ">44 A+AM'[uUX[u lX4@>Pw>U@ `>^1w>4 "(P@>1@>P @X> 3>"'uP(4w $14 lX4@>Pw>U@ `>X @>P 6QAJ>P+4U+w(4w @X> w&4MAXw>P> j/tM(4w z&P @>4 QAbzUq XMAq

6X4MA">XU>4 zP>Xq

fn 1i>(MP"iM;Y"; *M <'hn [A%<;?;L2\"; AMX"ihP"M"i>U&W"i J"&WPh;7i=";

fn 8"#"MPM;Y

9(P[u @+M X4 K * fPq x\ (4@ K *[ ?`Mq ) >X4w>z&uPA> 0+U`>X4V&4zA>$>Pz+uP>4,4(4Z O>XU>X4V&4zA>$>Pz+uP>4s '4@>PA> MX[u @X> 0/u> @>P X4 @>4 ?`Mq ) `XM x @>zXt4X>PA>4 <>wPXzz> i6X4V&4zA>Y Q(TT> @>P 6X4V&4zA>Y 3>M+TA`>AP+w @>P 6X4V&4ztA>Y 6X4V1TT>4 (4@ ^( $>PMA>(>P4@>M 6X4V1TT>4gq H'uP>4@ @X> .222 >X4w>tz&uPA> hX4@>MA`>MA>(>P(4w X@S ^( >X4>P 6Pu/u(4w @>P TXA @X>M>4 <>wPXzz>4$>P`(4@>4>4 <>^(wMwP/v>4 w>z&uPA u+AA>Y TX4@>PA>4 MX[u @X> <>AP'w> @(P[u @+MO>XU>X4V&4zA>$>Pz+uP>4ql4&-z>4 4(4 +(v>PMAUq S>[uAM41PT>4Y X@S j>XMA(4wMw>M>A^>Y +4 @X>M> <>wPXzz>+4Y M1 V+44 MX[u TXA @>4 f>(P>w>U(4w>4 @>P lP>XM @>P <>P>[uAXwA>4 '4@>P4Y">44 @+M N4A>PM[uP>XA>4 `>MAXTTA>P 6X4V1TT>4MwP>4^>4 ?4M-P([uM$1P+(MM>At^(4w XMAq NT ^( $>PuX4@>P4Y @+MM MX[u @X> B+uU >$>4A(>UU>P j>XMA(4wM`>P>[uAXwA>P>Pu/uAY "(P@> K ) ?`Mq y+ @(P[u @+M QAQ>4V3 $q )*q.\q)\\\ ,@+^( ?4Tq ys >X4tw>z&uPAq9>PM>U`> 6zz>VA "X> `>XT O>XU>X4V&4zA>$>Pz+uP>4 APXAA `>X @>P +` @>T .q.q)\\2>X4w>z&uPA>4 ?`w>UA(4wMA>(>P >X4q ?([u uX>P ">P@>4 @X> >4AM-P>[u>4@>4 hX4t@>P(4wM>zz>VA> @(P[u @X> TXA @>T N4A>P4>uT>4MA>(>PP>z1PTw>M>A^ )\\: ,Mq?4Tq ys >X4w>z&wA>4 6Pw'4^(4w>4 "X>@>P P&[Vw'4wXw w>T+[uAq

ffn HAP'"hPA;# M;# J"&WPh\7>Y" #"h <'hn [A

<MX"ihP"M"i>U&W"% 9>P <>wPXzz i+(v>PMA>(>PUX[ug XMA w>M>A^UX[u 4X[uA @>zX4X>PAqf+[u @>P <>wPq ^(T QAQ>4V3 ,<>M[uU(MM>T-z>uU(4w (4@ <>Pq @>M 5X4?(MM[uqY<O9P([VM .xC**EE ^( ?PAq . fPq .s MX4@ +(v>PMAUq S>[uAM41PT>4 M1U[u>Y z&P @X>@X> ?d 4X[uA (4TXAA>U`+P +4">4@`+P XMAq 9X>M >PwX`A MX[u +(M K . ?`Mq . ?dY @>P@>4 M+[uUX[u>4 ?4">4@(4wM`>P>X[u +(z QA>(>P4 `>M[uP'4VAq ?([u 3>M>A^>Y @X>

g N ?4Tq :y)7:G. pq ?`Mq y+Z ?4V4&-z>4 +(v>PMAUq S>[uAM41PT>4

:y)

:y*7:E2

:G\

:G.

Page 297: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

@X> ?d z&P >4AM-P>[u>4@ +4">4@`+P >PVU'P>4Y MX4@ V>X4> MAUq S>[uAM41PT>4Y@>44 XuP S>w>U(4wMw>w>4MA+4@ MX4@ V>X4> QA>(>P4 XQ@q K * ?dq?`Mq y+ XMA +UM1 $14 @>P 51PT(UX>P(4w >4w>P w>z+MMA +UM ?`Mq y Q+A^ )Y @+ @X>M>P+UUwq +(z i+4@>P> 3>M>A^>g +UM1 +([u QA>(>Pw>M>A^> $>P">XMAq B( @>4 +(v>PMAUqS>[uAM41PT>4 ^'uU>4 `>XM-X>UM">XM> @+M 6XwB(U3Y @+M <?z/3Y @+M <6P^33Y@+M J>PT`3 1@>P @+M H1b3Y @+M p4$B(U3 )\.\q f+[u @>T QX44 (4@ B">[V@>P S>w>U(4w M1UU>4 XT ">M>4AUX[u>4 j>XMA(4wMw>M>A^> `>AP1zz>4 M>X4 ,Mq?4Tq :G.sq 9X> +UUwq w>u+UA>4> 51PT(UX>P(4w V+44 +`>P +([u @+^( z&uP>4Y @+MMz&P S>[uAM41PT>4Y @X> >X4>4 +4@>P>4 S>w>U(4wMw>u+UA u+`>4Y @+M 0+U`>X4V&4ztA>$>Pz+uP>4 +(M^(M[u+UA>4 XMAqJ"&WPh;7i=";% S>[uAM41PT>4 MX4@ +UU> 3>M>A^> XT T+A>PX>UU>4 QX44>Y +UM1 +UUtw>T>X4$>P`X4@UX[u> S>w>U(4w>4Y @X> >4A">@>P +UM z1PT>UU>M 3>M>A^ XT 1P@t4(4wMw>T'v>4 3>M>A^w>`(4wM$>Pz+uP>4 ^(MA+4@> w>V1TT>4 MX4@ 1@>P +UMS>[uAM$>P1P@4(4w>4 >PU+MM>4 "(P@>4q fX[uA ^( @>4 S>[uAM41PT>4 ^'uU>4 J>Pt"+UA(4wM>PU+MM>Y @+ @X>M> 4X[uA +UUw>T>X4$>P`X4@UX[u MX4@Y M14@>P4 4(P z&P @X>4+[uw>1P@4>A>4 <>u/P@>4 <X4@(4wM"XPV(4w >4Az+UA>4q<'/"U&W";#" 07i=M>U"iM;Y U; <'hn [ IAP* N% OP1A^ @>P (4A>PM[uX>@UX[u>451PT(UX>P(4w X4 ?`Mq y Q+A^ )Y @>P 4X[uA $14 S>[uAM41PT>4Y M14@>P4 $14 3>tM>A^>4 M-PX[uAY MX4@ `>X@> ?`M'A^> >X4u>XAUX[u @+uX4w>u>4@ +(M^(U>w>4Y @+MM 3>tM>A^> XT T+A>PX>UU>4 QX44> w>T>X4A MX4@q 9>44Z <>X@> J1PM[uPXzA>4 $>Pz1Uw>4@>4 wU>X[u>4 B">[VY 4'TUX[u @>P <>P>[u4(4w >A"+Xw>P ?4M-P&[u> +(M j>XMtA(4wMw>M>A^>4 @+M V1PP>VA> 6X4V1TT>4 @>M QA-zUq ^(wP(4@> ^( U>w>4Y @+M 4X[uAXT S+uT>4 @>M O>XU>X4V&4zA>$>Pz+uP>4M (4@ @>P ?`w>UA(4wMA>(>P V&4MAUX[u w>tTX4@>PA 1@>P @(P[u @+M 4+[u K ) ?`Mq E +4^(P>[u4>4@> lX4@>Pw>U@ V&4MAUX[u$>PT>uPA "(P@>q<'h&W>U"X";#" <M\*(W>M;Y% 9X> <>wPXzz>Y +(z @X> @X> l1PP>VA(P$1PM[uPXzA @>M?`Mq y+ X4 +4@>P>4 S>[uAM41PT>4 +4^(">4@>4 XMAY MX4@ X4 ?`Mq y+ +`M[uUX>v>4@+(zw>^'uUAq0Li #"i"; B/"&?"% 5&P @X> B">[V> @X>M>P +(v>PMAUq S>w>U(4w u>XvA 4X[uAM +4t@>P>MY +UM @+MM `>X @X>M>4 3>M>A^>4Y ">44 +4 @X> w>P+@> @>zX4X>PA>4 <>wPXzz> +4tw>V4&-zA "XP@Y @X> S>[uAMz1Uw>4 @>M ?`Mq y+ wP>Xz>4qk1iW5W"; hU&W #U"h" .i5X"; qj% S>[uAMz1Uw> @>M ?`Mq y+ XMAY @+MM @X> w>4+44tA>4 3P/v>4 (T @X> 4+[u K * ?`Mq x\ MAzP>X>4 <>AP'w> (4@ 4+[u KK *)@ ?`Mq .(4@ x* ?`Mq y 4X[uA @>P <>T>MM(4wMwP(4@U+w> 4+[u ?`Mq y (4A>PUX>w>4@>4 <>tAP'w> >Pu/uA (4@ (T @X> 4+[u K *[ ?`Mq ) 4X[uA `>P&[VMX[uAXwA>4 <>APX>`M$>PtT/w>4MTX4@>P(4w>4Y <>APX>`M+(Mw+`>4Y J>P'(v>P(4wMV1MA>4 1@>P Hl $14 @>4<>APX>`M$>PT/w>4MT>uP(4w>4 1@>P 6X44+uT>4 @>P >4AM-P>[u>4@>4 6X4V(4zAMt+PA>4 w>TX4@>PA ">P@>4q9X> 51PT(UX>P(4w i>Pu/u>4 MX[u @X>M> 3P/v>4g `>@>(A>AY @+MM 4X[uA @X> w>M+TA>6X4V&4zA>>PTXAAU(4w (4@ J>PU(MA$>PP>[u4(4w 4>( `>P>[u4>A ">P@>4Y M14@>P4@+MM U>@XwUX[u >X4> ?@@XAX14 @>P X4 @>P MAUq J>P+4U+w(4w 4X[uA `>P&[VMX[uAXwA>4<>AP'w> +(z @X> W>">XUXw> <>^(wMwP/v> >Pz1UwAq

1 )2G

ppq O+A`>MA+4@ (4@ S>[uAMz1Uw> ?4Tq :G. g N

Page 298: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 )2: ^Hc=:

en 1i>(MP"iM;Y"; *M <'hn ['%<'Y">PM;YhP"M"i

I&WiU\PPM=% F13UR" ?`^(wM`>M[uP'4V(4w>4 `>X @>P ?`w>UA(4wMA>(>P +UM MA>(>PM}MA>T+AXtM[u>M (4@ $>Pz+MM(4wMP>[uAUX[u>M bP1`U>TY 5S )\.\Y .x2I I4ZQ=4Y K ) ?`Mq y` Xq@q5q 4+[u@>T QAJ>P>X4z3 )\.. 7 9+M i0X4 (4@ 0>Pg @>P 6X4`>^X>u(4w $14 l+-XA+UPAP'w>4Y 6QA<)\.)Y .\yq

<'?"Wi K7; #"i h,;PW"PUh&W"; 1U;?7==";hP"M"i% ?`Mq y` "(P@> @(P[u @+MN4A>P4>uT>4MA>(>PP>z1PTw>M>A^ )\\: X4 K ) >X4w>z&wAq ?([u @X>M> J1PM[uPXzA@X>4A @>P 6X4z&w(4w @>P ?`w>UA(4wMA>(>P X4 @X> Q}MA>T+AXV @>P 6X4V1TT>4MA>(t>Pq 9X> 51PT(UX>P(4wY "14+[u l+-XA+U>PAP'w> 4X[uA X4 @X> w>4+44A>4 <>wPXzz>>X4^(`>^X>u>4 MX4@Y z&uPA ^( >X4>P ?`V>uP $14 @>P M}4Au>AXM[u>4 6QAq (4@ U'MMA@X> l+-XA+U>X4V&4zA> ^( >X4>P >Xw>4>4 Q[u>@(U> ">P@>4 ,@+^( 4'u>P ?4Tq .EsqJ"&WPh;7i="; #U"h"h ."h"P*"h%H'uP>4@ ?`Mq y+ @X> 6X4`>^X>u(4w @>P l+-XtA+U>X4V&4zA>Y @X> @>P ?`w>UA(4wMA>(>P (4A>PUX>w>4Y X4 @X> <>wPXzz> i6X4V&4zA>Y @>PQ(TT> @>P 6X4V&4zA>Y @>M 3>M+TA`>AP+wM @>P 6X4V&4zA>Y @>M 6X4V1TT>4M (4@@>T ^( $>PMA>(>P4@>4 6X4V1TT>4g z&P +(v>PMAUq S>[uAM41PT>4 +41P@4>AY P>tw>UA ?`Mq y`Y @+MM @X>M> 6X4V&4zA> `>X @>4 >4AM-P>[u>4@>4 <>wPXzz>4 X4 S>[uAMt41PT>4 @X>M>M 3>M>A^>M 4X[uA ^( `>P&[VMX[uAXw>4 MX4@q S>[uAM41PT>4 @X>M>M3>M>A^>M MX4@ +UU> J1PM[uPXzA>4 @>M 6QA3q 3P(4@M'A^UX[u ^'uU>4 +([u @X>?`Mq )7y ^( @>4 S>[uAM41PT>4 @X>M>M 3>M>A^>Mq<;?;L2\M;Y A; 8"YiU\\" #"i <'hn N][% ?`Mq y` wP>XzA 4(P `>X M1U[u>4 S>[uAMt41PT>4 @>M 6QA3Y @X> +4 @X> <>wPXzzM"+uU @>M K ) ?`Mq )7y +4V4&-z>4Y +UM1 X4XuP>T O+A`>MA+4@ @X> <>wPXzz> i6X4V&4zA>Y @>P Q(TT> @>P 6X4V&4zA>Y @>M 3>tM+TA`>AP+wM @>P 6X4V&4zA>Y @>M 6X4V1TT>4M (4@ @>T ^( $>PMA>(>P4@>4 6X4tV1TT>4g $>P">4@>4q 9X>M V+44 >X4>PM>XAM @X> J1PM[uPXzA @>M K ) M>U`MA M>X4Y +4t@>P>PM>XAM `>^X>uA MX[u @X> J1PM[uPXzA +(z +UU> +4@>P>4 >MAP>[uAUq J1PM[uPXzA>4qp44>Pu+U` @>M K ) V4&-zA ?`Mq ) 4X[uA +4 >X4>4 @>P w>4+44A>4 <>wPXzz> +4Y M14t@>P4 @>zX4X>PA @>4 <>wPXzz @>P 6X4V&4zA>q B( @>4 6X4V&4zA>4 ^'uU>4 +([u @X>6X4V&4zA> +(M l+-XA+U$>PT/w>4q 9X>M "XPVA MX[u W>@1[u `>X @>P 6PTXAAU(4w @>Pz1Uw>4@>4 z&P @X> <>MA>(>P(4w T+vw>`>4@>4 3P/v>4Y @X> (4A>P 0>P+(MP>[u4(4w@>P 6X4V&4zA> +(M l+-XA+U$>PT/w>4 >PTXAA>UA ">P@>4Y 4X[uA +(Mq ?`Mq * zzq z+UU>4X4 @>4 ?4">4@(4wM`>P>X[u @>M ?`Mq y`Y ">XU @X>M> >X4>4 @>P X4 ?`Mq y` w>4+44tA>4 <>wPXzz> $1P+(MM>A^>4q <>X 6PTXAAU(4w @>P Q(TT> @>P 6X4V&4zA> "X> z&P @>43>M+TA`>AP+w @>P 6X4V&4zA>Y @+M 6X4V1TT>4 (4@ @+M ^( $>PMA>(>P4@> 6X4tV1TT>4 MX4@ @X> 6X4V&4zA> +(M l+-XA+U$>PT/w>4 z&P @X> 6PTXAAU(4w @>P ">XtA>P>4 <>T>MM(4wMwP(4@U+w>4 u>P+(M^(P>[u4>4q ?`Mq y` MA>UUA +`>P +([u MX[u>PY@+MM @X> 6X4V&4zA> +(M l+-XA+U$>PT/w>4 +([u `>X @>4 &`PXw>4 f1PT>4 @>M6QA3Y @X> +4 @X> <>wPXzzM"+uU @>M K ) ?`Mq )ty +4V4&-z>4Y 4X[uA ^( `>P&[VMX[uAXtw>4 MX4@q 9X>M MX4@ @X> KK .\` ?`Mq .Y K .\@Y KK )x+ (4@ )x`Y K )yY K )E`Y K *)?`Mq x Q+A^ ) zzqY K *)+Y KK **Y **+Y K *2 ?`Mq . fPq y <([uMAq ` (4@ K xE ?`Mq )fPq .qJ"&WPh\7>Y"% jX>w>4 @X> J1P+(MM>A^(4w>4 @>M ?`Mq y` $1PY M1 MX4@ @X> 6X4V&4ztA>Y @X> 4+[u K *)@ ?`Mq . (4@ K x* ?`Mq y @>P +`w>UA>4@>4 l+-6PAPQAq (4A>PUX>tw>4Y X4 @X> 6PTXAAU(4w @>P w>4+44A>4 <>AP'w> 4X[uA >X4^(`>^X>u>4q QX> MA>u>4(4+`u'4wXw @+4>`>4q 9X>M> S>[uAMz1Uw> T+4Xz>MAX>PA @X> ?`V>uP $14 @>P M}4Au>tAXM[u>4 6QAq `>X @>4 6X4V&4zA>4 +(M l+-XA+U$>PT/w>4q 51Uw> XMAY @+MM MX> 4X[uA`>X @>P MA(z>4">XM>4 6PTXAAU(4w @>M ^( $>PMA>(>P4@>4 6X4V1TT>4M ^( `>P&[VtMX[uAXw>4 MX4@q hXAuX4 ">P@>4 $14 @X>M>4 6X4V&4zA>4 V>X4> Q? 1@>P +w< +`w>t

g N ?4Tq :G) nq ?`Mq y`Z ?`w>UA(4wMA>(>P

:G)

Page 299: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

^1w>4Y >`>4M1 ">4Xw "X> ?`^(wM`>AP'w> XQ@q ?`Mq * 1@>P lX4@>PzP>X`>AP'w> 4+[uK *) ?`Mq Eq 9>P >X4^Xw> +`^X>u`+P> -PX$+A> ?(z"+4@ XMA 4+[u K *)@ ?`Mq . @X>lXP[u>4MA>(>Pq 9>P QA-zUq V+44 W>@1[u >X4>4 ?`^(w @>M -PX$+A>4 ?(z"+4@M +(z?4AP+w 4+[u K *)@ ?`Mq E u>P`>Xz&uP>4Y ">44 @X>M z&P Xu4 X4Mw>M+TA w&4MAXw>PXMAq ?([u `>X @>P 6PTXAAU(4w @>M u/[uMAT/wUX[u>4 ?`^(wM 4+[u K .\@ ">P@>4@X>M> 6X4V&4zA> 4X[uA >X4`>^1w>4q ?([u uX>P V+44 W>@1[u @X> ?4AP+wMA>UU(4w4+[u K *)@ ?`Mq E >X4> >4AM-P>[u>4@> 6X4`>^X>u(4w `>"XPV>4 ,^( ?4">4@(4wMtz'UU>4 Mq >A"+ F13UR" 5S )\.\Y .x2 zzqsqD"Y\A>> K7; <'hn [' IAP* N% pT B(w> @>M QA>(>P$>P>X4z+[u(4wMw>M>A^>M )\..,Mq ?4Tq ys XMA Q+A^ ) $14 ?`Mq y`Y X4 @>T ?(M4+uT>4 $14 Q+A^ . w>P>w>UA "+tP>4Y ">ww>z+UU>4 ,^( @>4 51Uw>4 4'u>P I4ZQ=4Y 6QA< )\.)Y .\ysq

6X4MA">XU>4 zP>Xq

dn 1i>(MP"iM;Y"; *M <'hn R%HAiU\>U&W" M;# \"hP*Mh"P*";#" 1U;?7==";hP"M"i

fn f;WA>P M;# 8"#"MPM;Y K7; <'hn R

?`Mq E >4Au'UA J1PM[uPXzA>4 &`>P @>4 S>[u>4">w $14 @>P A+PXzUX[u>4 ^(P z>MAt^(M>A^>4@>4 6X4V1TT>4MA>(>Pq 9X> J1PM[uPXzA XMA X4 @>4 $>Pw+4w>4>4 n+uP>4T>uPz+[u w>'4@>PA "1P@>4Y $1P +UU>T (T @X> ?`w>UA(4wMA>(>P TXA ^( `>P&[VtMX[uAXw>4Y +`>P +([u (T +4@>P>4 w>M>A^w>`>PXM[u>4 64AM[u>X@(4w>4 S>[u4(4w^( AP+w>4 ,Mq1q ?4Tq ysq Q+A^ . P>w>UA @X> S>[u>4M[uPXAA> $14 @>P A+PXzUX[u>4 ^(Pz>MA^(M>A^>4@>4 6X4V1TT>4MA>(>Pq p4 Q+A^ ) XMA @X> 0X4^(P>[u4(4w $14 B(U+tw>4+4M-P&[u>4 4+[u ?`M[u4q Fp w>P>w>UAq Q+A^ * M[uUX>vUX[u MX>uA z&P `>MAXTTA>5'UU> @X> 0X4^(P>[u4(4w $14 lX4@>Pw>U@+4M-P&[u>4 $1Pq

ffn 8"YiU\\" p<'hn R IAP*3o

HAiU\>U&W" 1IPn XMA @X>W>4Xw> 6QAqY @X> MX[u @(P[u ?4">4@(4w @>M $1UU>4 6QAtO+PXzM ,K *)+sY wwzq (4A>P <>P&[VMX[uAXw(4w @>M bP1wP>MMX14M$1P`>u+UAM w>TqK *)` (4@ @>M >PT'vXwA>4 6QAO+PXzM ,K *)[ `XM JB )\\\C)\\.Y KK *xY *x`I K *x[?`Mq x `XM JB .22:I KK *x>7*xwI K *y +5 `XM JB .22:s +(z @+M ^( $>PMA>(>P4@>6X4V1TT>4 >PwX`A ,K *)+sq0"hP*Mh"P*";#" 1IPn XMA @X> A+PXzUX[u> 6QAqY $>PTX4@>PA (T @>4 64AU+MA(4wMt`>AP+w 4+[u K *)[ ,`XM JB )\\\C)\\.sY @X> +4^(P>[u4>4@>4 +(MU'4@XM[u>4 QA>(t>P4 (4@ @X> QA6PT'vXw(4w>4 M1"X> $>PT>uPA (T @X> QA>(>P 4+[u K *)@ ?`Mq *(4@ xY @X> QA>(>P 4+[u K *x[ ?`Mq y (4@ @>4 B(M[uU+w 4+[u K * ?`Mq x Q+A^ )@>M 51PMAM[u'@>4t?(MwU>X[uMw>M>A^>Mq B( ">XA>P>4 0X4^(P>[u4(4w>4 Mq Q+A^ )(4@ *qIP"M"i ;A&W g ON# <'hn 3 UE=n g ON# <'hn O M;# Z% f+[u K *)@ ?`Mq * MX4@l+-XA+U>PAP'w>Y @X> 4X[uA @>P ,+`w>UA>4@>4s l+-6PAPQAq (4A>PU>w>4 u+`>4Y X4 @>P6QA6PVU'P(4w TXA ^( >Pz+MM>4q 9+ @X>M> +`>P >`>4z+UUM @>T Q14@>PA+PXz 4+[uK *)@ ?`Mq . (4A>Pz+UU>4Y T(MM ?`Mq E uX>P >X4> ?@@XAX14 TXA @>P QA>(>PY @X> +(z@X> &`PXw>4 6X4V&4zA> >4Az'UUAY $1PM>u>4q f+[u K *)@ ?`Mq x V+44 @>P QA-zUq >X4>w>M14@>PA> 5>MAM>A^(4w @>P l+-XA+U>PAP'w>Y @X> TXA @>P l+-6PAPQAq +`w>w1UA>4M>X4 M1UU>4Y $>PU+4w>4q ?([u X4 @X>M>4 5'UU>4 `U>X`A >M `>XT Q14@>PA+PXz 4+[u

1 )22

lq ?`Mq EZ O+PXzUX[u> (4@ z>MA^(M>A^>4@> 6QAq ?4Tq :G)7::. g N

:G*7:G2

::\

::.

Page 300: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 *\\ ^Hc=:

K *)@ ?`Mq .Y TXA @>P 51Uw>Y @+MM >X4> ?@@XAX14 TXA @>P XT L`PXw>4 z>MA^(M>A^>4t@>4 6QAq ^( >Pz1Uw>4 u+Aq

fffn BM>AY";A;h2iL&W" p<'hn R IAP* No

.iM;#i"Y">% f+[u @>P 3P(4@P>w>U @>M Q+A^>M ) ">P@>4 B(U+w>4+4M-P&[u> 4+[u?`M[u4q Fp @>P A+PXzUX[u>4 6QAq uX4^(w>P>[u4>Aq 9(P[u @X>M> S>w>U(4wY @X> `>tP>XAM +4 M->^X>UU>P>P QA>UU> +4^(AP>zz>4 (4@ uX>P 4(P @>VU+P+A1PXM[u "X>@>Pu1UA XMAYM1UU>4 (4w>P>[uAz>PAXwA> 91-->U$>Pw&4MAXw(4w>4 $>PTX>@>4 ">P@>4 ,$wUq B"273@8O. X4 )R0QU@8Y K ) S4q .G.sq<'hn R IAP* N +A>'hn N% 9>P 3>M>A^w>`>P u+A X4 K :x Q+A^ ) @(P[u @+M 6Xw>4tu>XTP>4A>4w>M>A^ $q )2qGq)\\: ,<3<Uq p )\\:Y .y\2s TH +` @>T .q:q)\\: @X>>X4T+UXw >Pu/uA> 3P(4@^(U+w> z&P W(4w> B(U+w>4`>P>[uAXwA> ,M1wq <>P(zM>X4MA>Xtw>Pt<14(Ms >X4w>z&uPAq 9>P <S+A P>wA> @>Mu+U` XT 3>M>A^w>`(4wM$>Pz+uP>4 ^(TQA>(>P`&P1VP+AX>+``+(3 +4Y @X> >X4T+UXw >Pu/uA> 3P(4@^(U+w> 4X[uA X4 @X>3&4MAXw>P-P&z(4w ^"XM[u>4 Q?t?`^(w 4+[u K .\+ ?`Mq ) Q+A^ * (4@ B(U+w>4tz/P@>P(4w >X4^(`>^X>u>4Y ">XU @X> 5= `>X @>P J>P+4U+w(4w 4X[uA 1u4> ">XA>P>6PTXAAU(4w>4 >PV>44>4 V/44A>4Y 1` @>P QA-zUq z&P @+M W>">XUM $>P+4U+wA> n+uP @X>>Pu/uA> 3P(4@^(U+w> >Pu+UA>4 u+`>q O}-XM[u>P">XM> ">P@> `>X W(4w>4 B(U+w>4t`>P>[uAXwA>4 @X> MAUq 64AU+MA(4w 1u4>uX4 TXAA>UM @>P B(U+w> (4@ 4X[uA &`>P @>4Q?t?`^(w `>"XPVAq NT >X4>4 M14MA >Pu>`UX[u>4 6PTXAAU(4wM+(z"+4@ @>P 5= ^($>PT>X@>4Y M>X >M w>P>[uAz>PAXwAY @>T B(U+w>4`>P>[uAXwA>4 @>4 >X4T+UXw>4 6Pu/tu(4wM`>AP+w 1u4> 3&4MAXw>P-P&z(4w ^( `>U+MM>4 ,<S9P([VMq yxGC\: _<>M[uUq]YGsq 9>P 5X4?(MM[uq @>M <(4@>MA+wM M>A^A> @X>M>4 J1PM[uU+w @+P+(zuX4 X4 ?`Mq EQ+A^ ) 0+U`Mq ) (T ,?PAq . fPq )+ (4@ fPq xY <O9P([VMq .EC.\2.2Y 2 zqsY (T MXt[u>P^(MA>UU>4Y @+MM @>P >X4T+UXw> 6Pu/u(4wM`>AP+w 4X[uA w>Tq K ) ?`Mq E ^( >Xt4>T B(M[uU+w z&uP>4 V+44 ,<O9P([VMq .EC.\2x\Y y (4@ Esq 9X> S>w>U(4w "XPVA+(MM[uUX>vUX[u ^(w(4MA>4 @>M B(U+w>4`>P>[uAXwA>4Z 6P >Pu'UA X4 @>T `>M14@>PMw>z/P@>PA>4 >PMA>4 <>XAP+wMW+uP @X> >Pu/uA> 3P(4@^(U+w>q <>X @>P 3&4MAXw>P-P&tz(4w (4@ 0X4^(P>[u4(4w "XP@ @>P <>P(zM>X4MA>Xw>Pt<14(M 4X[uA `>P&[VMX[uAXwAY@uq @>P B(U+w>4`>P>[uAXwA> V+44 XT w&4MAXwMA>4 5+UU @>4 $1UU>4 Q?t?`^(w w>TqK .\+ `>+4M-P([u>4Y (4@ T(MM MX[u 7 ">44 M>X4 QA>(>P$1PA>XU +(M @>T Q?t?`t^(w @>4 <>AP+w @>P YY41PT+U>4g 3P(4@^(U+w> &`>PMA>XwA 7 `>X 6PTXAAU(4w @>Pz>MA^(M>A^>4@>4 6QAq T+~XT+U 4(P @X>M>4 <>AP+w z&P @X> 6PTXAAU(4w @>P z>MAt^(M>A^>4@>4 6QA uX4^(P>[u4>4 U+MM>4 ,K ) ?`Mq E Q+A^ ) 0+U`Mq .I $wUq ^(P 3&4MtAXw>P-P&z(4w K .\+ ?4Tq 2sq 9>P >X4T+UXw> 6Pu/u(4wM`>AP+w uX4w>w>4 $>P`U>X`AXuT +UM B(U+w> (4@ z&uPA ^( V>X4>P 0X4^(P>[u4(4w `>X @>P 6PTXAAU(4w @>P z>MAt^(M>A^>4@>4 6QAq 9X> >X4T+UXw >Pu/uA> 3P(4@^(U+w> XMA w>Tq K :x Q+A^ * +UM<>MA+4@A>XU @>P 3P(4@^(U+w> z&P @+M >PMA> 4+[u @>T *.q.)q)\\G `>wX44>4@> <>XtAP+wMW+uP ^( w>"'uP>4q 9X> f>(P>w>U(4w "XPVA (6 ^(w(4MA>4 $14 B(U+w>4`>tP>[uAXwA>4Y @X>7 `>P>XAM $1P @>T .q.q)\\: ^>PAXzX^X>PA> ?UA>PM$1PM1Pw>$>PAP'w> +`w>M[uU1MM>4Y

^( <>wX44 XuP>M >PMA>4 <>XAP+wMW+uP>MY @+M 4+[u @>T *.q.)q)\\G `>wX44>4T(MMY @+M )yq j>`>4MW+uP 41[u 4X[uA $1UU>4@>A u+`>4 (4@ &`>P @>4 *.q.)q)\\G uX4+(M <>XAP'w> ^+uU>4I

7 4+[u @>T *.q.)q)\\G >PMAT+UM ^>PAXzX^X>PA> ?UA>PM$1PM1Pw>`>XAP'w> +`M[uUX>v>4(4@ ^( <>wX44 @>M XuP>M >PMA>4 <>XAP+wMW+uP>M @+M )yq j>`>4MW+uP 41[u 4X[uA$1UU>4@>A u+`>4q

g N ?4Tq ::.7::) lq ?`Mq EZ O+PXzUX[u> (4@ z>MA^(M>A^>4@> 6QAq

::)

Page 301: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

fEn +U;*Mi"&W;M;Y K7; dU;#"iY"># p<'hn R IAP* Oo

Q+A^ * P>w>UAY @+MM @>P ?4M-P([u +(z lX4@>Pw>U@ X4 @>4 5'UU>4 @>P A+PXzUX[u>4 6QAquX4^(^(P>[u4>4 XMAY X4 @>4>4 @+M 6X4V1TT>4 @(P[u @X> 5P>X`>AP'w> 4+[u K *)?`Mq E w>TX4@>PA "XP@q 9+@(P[u M1UU >X4> M+[uUX[u 4X[uA w>P>[uAz>PAXwA> 91-->Ut`>w&4MAXw(4w @(P[u 5P>X`>AP'w> (4@ lX4@>Pw>U@ $>PTX>@>4 ">P@>4 ,$wUq +([uB"23@8O. X4 )R0QU@8Y K ) S4q .G.sq 9X> w>'4@>PA> 5+MM(4w $14 Q+A^ * w>uA +(z@X> <>M[uU(MM>T-z>uU(4w @>M 5X4?(MM[uq @>M <(4@>MA+wM ^(P&[V ,?PAq . fPq )`U+(A <O9P([VMq .EC.\2.2Y 2sq 6M u+4@>UA MX[u 4+[u @>P 3>M>A^>M`>wP&4@(4w (T>X4> 51Uw>'4@>P(4w (4@ ?4-+MM(4w @>M H1PAU+(AM 1u4> T+A>PX>UUtP>[uAUq =4@>tP(4w>4 ,<O9P([VMq .EC.\2x\Y ysq

6X4MA">XU>4 zP>Xq

cn 1i>(MP"iM;Y"; *M <'hn S%<'h&W;UPPh'"hP"M"iM;YT D"&Wh"> */Uh&W"; M;'"V

h&Wi(;?P"i M;# '"h&Wi(;?P"i IP"M"i2\>U&WP

I&WiU\PPM= p*H =/ao% ,UMS=Y 9+M b>PX1@X^XA'AM-PX4^X-Y QA(H .2G.Y .EI G"P:Y 9>P ^>XAUXt[u> NTz+4w @>P <>MA>(>P(4wY QA(H .2GxY *\EI X"@SQ"PPY p4A>P->PX1@XM[u> 9(P[utM[u4XAAM`>MA>(>P(4w @>M 6X4V1TT>4MY 5X4+4^+P[uX$ fq 5q <@q *x ,.2GysY .I )40QQ=48O;;YB(P <>>X4zU(MM(4w @>P J>PA>XU(4w @>P n+uP>Mt (4@ @>P j>`>4M>X4V1TT>4 @(P[u @X> 5Xt4+4^-1UXAXVY O&`X4w>4 .2GGI A"@83=Y 9X> ?`M[u4XAAM`>MA>(>P(4w XT @>(AM[u>4 6PAP+wMA>(t>PP>[uA 7 bPX4^X-X>4 (4@ ?(M4+uT>4Y 9XMMq h+X4^ .2GGI YUROJY B(P b>PX1@X^XA'A @>P 6X4tV1TT>4MA>(>PY 5S .2G2Y .**I X"@SQ"PPY 9X> <>MA>(>P(4w @>M j>`>4M>X4V1TT>4MYO&`X4w>4 .2G2I X"@SQ"PPY j>`>4M>X4V1TT>4M`>MA>(>P(4w @(P[u X4A>P->PX1@XM[u>4 bP1twP>MMX14M+(MwU>X[uY QA(H .2:\Y *.:I FU23@8S=Y j>`>4M>X4V1TT>4M`>MA>(>P(4w @(P[uX4A>P->PX1@XM[u>4 bP1wP>MMX14M+(MwU>X[uY QA(H .2:\Y .))I FU23@8S=Y O>~A>4A"(Pz >X4>P6QA3t=4@>P(4w ^(P j>`>4M>X4V1TT>4M`>MA>(>P(4w @(P[u X4A>P->PX1@XM[u>4 bP1wP>MtMX14M+(MwU>X[uY QA(H .2:\Y )y)I AOQQ=4Y B">XW'uPXw> MA+AA >X4W'uPXw>P J>P+4U+w(4wkY QA(H.2:\Y *.\I FU23@8S=Y j>`>4M>X4V1TT>4M`>MA>(>P(4w @(P[u X4A>P->PX1@XM[u>4 bP1wP>MtMX14M+(MwU>X[uY QA(H .2:.Y )yyI )U42=RY 9>P B>XAz+VA1P X4 @>P 6X4V1TT>4M`>MA>(>P(4wY9XMMq <1[u(T .2:)I A@8OR2HY 9>P J>P+4U+w(4wM^>XAP+(T `>X @>P 6X4V1TT>4MA>(>PY9QAB .2:)Y x:GI XN:RY 9>P 5>MAMA>UU(4wM^>XAP+(T `>X @>P w>M14@>PA>4 5>MAMA>UU(4w $146X4V&4zA>4Y 9QAB .2:xY )):I '=P:=4Y 6X4V1TT>4MA>(>PUX[u> b>PX1@XMX>P(4wMP>w>U4Y N4tA>P4>uT>4M>Pu+UA(4w (4@ 1-AXT+U> 6X4V1TT>4M`>MA>(>P(4wY O>XU ppY B>XAM[uPXzA z&P <>tAPX>`M"XPAM[u+zA .2:EY .*EI K=8P=4Y 9>P w>M>A^UX[u> 3>w>4M+A^ +UM M}MA>T+AXM[u> 3P(4@U+w>@>P 6X4V1TT>4M`>MA>(>P(4w X4 9>(AM[uU+4@Y 9QAS .2::Y )EGI IU4@88O;Y 3(A+[uA>4 5Y X4ZQA'4@Xw> 9>-(A+AX14 @>M 9>(AM[u>4 n(PXMA>4A+wM ,0PMwqsY J>Pu+4@U(4w>4 @>M yGq 9Aq n(PXMtA>4A+w>MY <+4@ ppY h+X4^ .2::I G"P:Y 9X> <>T>MM(4wMwP(4@U+w> @>P 6X4V1TT>4MA>(>PYl/U4 .2::I FU23@8S=Y cV141TXM[u> ?4+U}M> >X4V1TT>4MA>(>PUX[u>P 6X4V(4zAM>PTXAAtU(4w (4@ ?UA>P4+AX$>4 MA>(>PUX[u>P 6X4V1TT>4M->PX1@XMX>P(4wY QA(H .2::Y ...I BO3=Y?`M[u4XAAM`>MA>(>P(4w (4@ <>(PA>XU(4wM^>XAP+(TY 9< .22xY :y.I %40=PY b>PX1@>4w>"X44(4@ O1A+Uw>"X44Y 9XMMq <1[u(T .22:I %O4=PS"QMY f+[uw>U+w>PA> <>MA>(>P(4w $14 6X4tV1TT>4Y <>PUX4 )\\xI #@S8O;;" J>PU(MA> XT 6X4V1TT>4MA>(>PP>[uAY 9QAn3 ): ,)\\ysY..I '=P>2Y bPX4^X-X>4 @>P J>PU(MA`>P&[VMX[uAXw(4wY 9QAn3 ): ,)\\ysY x.I K"SOWY 6X4V1TtT>4MA>(>PP>[uAY xq ?(zUqY h&4[u>4 )\\:I ,UMS=CG"P:Y QA>(>PP>[uAY )\q ?(zUqY l/U4 )\.\IV3Q=4" bPX4^X-X>4 @>P 6X4V&4zA>>PTXAAU(4w t b>PX1@X^XA'AM-PX4^X-Y 9QAn3 *x ,)\..sY 2.q

1 *\.

jq ?`Mq GZ ?`M[u4XAAM`>MA>(>P(4w ?4Tq ::*7:22 g N

::*

::x7:22

Page 302: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 *\) ^Hc=:

fn 4U" 1U;?7==";hP"M"i A>h eAWi"hhP"M"i p<'hn S IAP* 3o

3n 8"#"MPM;Y #"i eAWi"h'"hP"M"iM;Y

9X> n+uP>MMA>(>P MA>uA +UM U+(z>4@> <>MA>(>P(4w XT 3>w>4M+A^ ^( @>4 >X4T+UXw>4QA>(>P4 (4@ +([u XT 3>w>4M+A^ ^( >X4>P T>uPW'uPXw>4 QA>(>P>Pu>`(4wY @X> +(MtU'4@XM[u> S>[uAM1P@4(4w>4 V>44>4q_i7'>"=APU? #"i eAWi"h'"hP"M"iM;Y ,@>P b>PX1@X^XA'A @>P 6QAsZ 9X> 6QAq M1UU@X> "XPAM[u+zAUX[u> j>XMA(4wMz'uXwV>XA @>M QA-zUq `>U+MA>4q 9X>M> <>U+MA(4w -P1wP>MtMX$ ^( w>MA+UA>4Y "XP@ +UM 3>`1A @>P 3>P>[uAXwV>XA `>AP+[uA>Aq ?T 6X4V1TT>4 W>t">XUM @>M >X4^>U4>4 n+uP>M w>T>MM>4 M[u"+4VA +`>P @X> j>XMA(4wMz'uXwV>XA @>M>X4^>U4>4q p4z1Uw> @>P 6Pu>`(4w @>P 6QAq +UM n+uP>MMA>(>P (4@ @>P bP1wP>MMX14@>M 6QAO+PXzM z&uPA @+M wU>X[u> 6X4V1TT>4Y >P^X>UA X4 $>PM[uX>@>4 U+4w>4 B>XAtP'(T>4Y ^( >X4>P J>PM[uX>`(4w @>P 3>M+TA`>U+MA(4w TXA 6QAq QA-zUq TXA 7 &`>P>X4>4 U'4w>P>4 B>XAP+(T w>M>u>4 7 wU>X[u>P j>XMA(4wMz'uXwV>XA ">P@>4 @+u>P (4tA>PM[uX>@UX[u u1[u `>MA>(>PAq p4z1Uw>@>MM>4 MX4@ $>PM[uX>@>4> J1PM[uU'w> ^( >Xt4>P wU>X[uT'vXw>P>4 <>MA>(>P(4w w>T+[uA "1P@>4I $wUq @+M Q[uPXzAA(T X4 6X4zq6QAq ?4Tq ** zq B(T <XUUXwV>XAM>PU+MM Mq ?4Tq 2\GqeAWi"h'"hP"M"iM;Y A>h P"&W;Uh&W"h _iU;*U2% f+[u @>P <>wPq ^(T 64A"(Pz >Xt4>M 6QA3 .2Gy ,<O9P([VMq GC.xG\Y )*:s XMA @X> 6QAq iXuP>T H>M>4 4+[u >X4>n+uP>MMA>(>Pgq 9+M XMA (6 ^(TX4@>MA TXMM$>PMA'4@UX[uI @X> wU>X[u> <>u+(-A(4wU'MMA MX[u >`>4M1 "1uU z&P >X4> Q>[uMT14+AMMA>(>P 1@>P >X4> B">XW+uP>MMA>(>P+(zMA>UU>4q ?UM hXAA>U ^(P <>U+MA(4w @>P "XPAM[u+zAUX[u>4 j>XMA(4wMz'uXwV>XA @>M6X4^>U4>4 XMA @X> 6QAq iXuP>T H>M>4 4+[ug >u>P >X4> 9(P[uM[u4XAAMA>(>P 4+[u>X4>T T>uPW'uPXw>4 1@>P $X>UW'uPXw>4 9(P[uM[u4XAA @>P j>XMA(4wMz'uXwV>XAqfX[uA >X4T+U +P`>XAMA>[u4XM[u> NTMA'4@> w>`X>A>4 >X4> W'uPUX[u> 6Pz+MM(4w @>M6X4V1TT>4MI @X> <>MA>(>P(4w 4+[u >X4>T T>uPW'uPXw>4 6X4V1TT>4 "&P@>?P`>XA >PM-+P>4q ?([u @X> S&[VMX[uA4+uT> +(z @X> /zz>4AUX[u>4 0+(Mu+UA>^"X4wA XT 0X4`UX[V +(z @X> 5>MAM>A^(4w (4@ ?4-+MM(4w $14 J1P+(MB 4X[uA ^(PW'uPUX[u>4 6Pu>`(4w @>P 6QAq 9+MM >X4 QA-zUq X4 n+uP>4 >X4>M w>PX4w>P>4 6X4V1TtT>4M M>X4>4 <>@+Pz >4AM-P>[u>4@ >X4M[uP'4VA (4@ X4 n+uP>4 TXA u/u>P>T 6X4tV1TT>4 >X4> >4AM-P>[u>4@ u/u>P> 6X4V1TT>4M$>P">4@(4w AP>X`AY `>@>(A>A4X[uA >X4> wU>X[u u1u> j>XMA(4wMz'uXwV>XA X4 @>4 $>PM[uX>@>4>4 n+uP>4I @X>M> `>tTXMMA MX[u 4X[uA 4>AA1 4+[u >X4>T Q+U@1 ^"XM[u>4 6X4V1TT>4 (4@ w>"1UUA>T<>@+PzY M14@>P4 `P(AA1 4+[u @>T 6X4V1TT>4q 9X> ?(Mw>MA+UA(4w @>P 6QAq +UMn+uP>MMA>(>P `>P(uA @+u>P (6 +(z >X4>P $>P+4U+w(4wMA>[u4XM[u>4 64AM[uq @>M3>M>A^w>`>PMqi9+M b>PX1@X^XA'AM-PX4^X- XMA V>X4 H>PA(4wM-PX4^X-Y M14@>P4 >X4 A>[u4XM[u>MbPX4^X-Y @+M @X> X@>+U> <>MA>(>P(4w 4+[u @>P "XPAM[u+zAUX[u>4 j>XMA(4wMz'uXwV>XA>X4M[uP'4VAg ,M1 G"P: X4 ,UMS=CG"P:Y QA>(>PP>[uAY )\q ?(zUq )\.\Y K 2 S4q xxT"fsq ?4@>PM IU4@88O; ,3(A+[uA>4 5 yGq 9Aq n(PXMA>4A+wY Gy zzqsZ iH>M>4AUXt[u>P O>XU @>M T+A>PX>UU>4 6X4V1TT>4MA>(>PP>[uAMqg N6 `>P(uA @X> ?(zz+MM(4wIU4@88O;3 +(z ^O 4X[uA V1PP>VA>4 ?44+uT>4Z i9>P QA-zU 8 $>P">4@>A M>X46X4V1TT>4 W>">XUM X4 @>P 3>w>4"+PAqg i9>P 6P">P`MA'AXw> M([uA @>Mu+U` 4X[uA>X4 T/wUX[uMA wP1v>M j>`>4M>X4V1TT>4 +4^(M+TT>U4Y M14@>P4 >P"XP`A M>X46X4V1TT>4 ^(P 9>[V(4w M>X4>M W>">XUM w>w>4"'PAXw>4 <>@+PzMqg ?UM l14tM>m(>4^ M>X4>P ?(zz+MM(4w "XUU IU4@88O; i@X> 6P">P`M+(z">4@(4w>4 +UM ?(zt"+4@ ^(P f(A^(4wY 4X[uA +([u ^(P 6Pu+UA(4w (4@ J>P`>MM>P(4w @>P 6P">P`MtwP(4@U+w>4 8 @>zX4X>P>4gq

g N ?4Tq 2\\ jq ?`Mq GZ ?`M[u4XAAM`>MA>(>P(4w

2\\

Page 303: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

6X4> <>MA'AXw(4w @>P ?(zz+MM(4wY @+MM @X> ?`M[u4XAAM`>MA>(>P(4w 4(P >X4 A>[ut4XM[u>M bPX4^X- XMAY UX>z>P4 K .. ?`Mq . Q+A^ )Y "14+[u P>w>UT'vXw "X>@>PV>uP>4t@> 6X44+uT>4Y @X> V(P^> B>XA $1P 1@>P 4+[u <>>4@Xw(4w >X4>M lWq ^(zUX>v>4Y@>T lWq ^(w>P>[u4>A ">P@>4Y ^( @>T MX> "XPAM[u+zAUX[u w>u/P>4Y (4@ @X> SM-Pq^(T H>[uM>U @>P 3>"X44>PTXAAU(4wM+PAq 9X> XT J>PwU>X[u ^"XM[u>4 K x ?`Mq .(4@ K x ?`Mq * >4AMA>u>4@>4 (4A>PM[uX>@UX[u u1u>4 b>PX1@>4w>"X44> MX4@ &`>P@X> 3>M+TAU>`>4M@+(>P >X4>M <>APX>`M w>M>u>4 wU>X[uq H>XU `>X >X4>T H>[uM>U@>P 3>"X44>PTXAAU(4w 1u4> ?4wU>X[u(4wMT+v4+uT>4 +`>P (4A>PM[uX>@UX[u>O1A+Uw>"X44> &`>P @X> 3>M+TA@+(>P @>M <>APX>`M w>M>u>4 >4AMA>u>4 V/44A>4YXMA 4+[u @>P SM-Pq (4@ w+4^ uh XT Q[uPXzAA(T uX>P >X4> 3>"X44+4wU>X[u(4w $1Pt^(4>uT>4q 9X>M> ?(zz+MM(4w M>A^A +`>P $1P+(MY @+MM @+M n+uP>MMA>(>P-PX4^X- U>t@XwUX[u +UM A>[u4XM[u>M bPX4^X- (4@ 4X[uA +UM M}MA>TAP+w>4@>P 3P(4@M+A^ @>M6QA3 $>PMA+4@>4 "XP@q 9X> (4A>PM[uX>@UX[u>4 ?(zz+MM(4w>4 &`>P @>4 QA>UU>4t">PA @>M b>PX1@X^XA'AM-PX4^X-M "XPV>4 MX[u X4M`>M14@>P> `>X @>P &`>P->PX1@XM[u>4J>PU(MA`>P&[VMX[uAXw(4w +(Mq 0'UA T+4 @X> n+uP>M`>MA>(>P(4w z&P >X4 T+A>PX>UU>MbPX4^X-Y MX4@ &`>P->PX1@XM[u> J>PU(MA$>PP>[u4(4wM`>M[uP'4V(4w>4 (4A>P M}MA>tT+AXM[u>4 3>MX[uAM-(4VA>4 uX44>uT`+Pq 9X>M>M 6Pw>`4XM XMA +`>P V+(T TXA >Xt4>T +4 "XPAM[u+zAUX[u>4 S>+UXA'A>4 +(Mw>PX[uA>A>4 j>XMA(4wMz'uXwV>XAM-PX4^X- ^($>P>X4`+P>4Y @+ @>P "XPAM[u+zAUX[u> 6Pz1Uw $14 QA>(>P-zUX[uAXw>4 &`>P->PX1@XM[uM[u"+4V>4@ XMAq 6M UX>wA @+u>P 4'u>PY @X> j>XMA(4wMz'uXwV>XAM`>AP+[uA(4w &`>P>X4 n+uP uX4+(M ^( >PMAP>[V>4q 9>T >4AM-PX[uA >u>P >X4> 6X41P@4(4w @>M n+uP>MtMA>(>P-PX4^X-M +UM A>[u4XM[u>M bPX4^X-qJ"&WPhP"&W;Uh&W" 8"#"MPM;Y #"i eAWi"h'"hP"M"iM;Y% p4 MA>(>PA>[u4XM[u>P0X4MX[uA `>@>(A>A @X> 3>MA+UA(4w @>P 6QAq +UM n+uP>MMA>(>P ,?`Mq G Q+A^ .sZ 9+MlWq XMA7 J>P+4U+w(4wM^>XAP+(T ,K )y ?`Mq .sY TXA @>MM>4 ?`U+(z @X> 6QAq >4AMA>uA ,K *E

?`Mq .sI7 <>T>MM(4wM^>XAP+(TI @X> A+PXzUX[u> 6QAq i`>TXMMA MX[u 4+[u @>T ^( $>PMA>(t

>P4@>4 6X4V1TT>4g ,K *)+ ?`Mq .Y K ) ?`Mq y Q+A^ .sI7 6PTXAAU(4wM^>XAP+(TI @X> 3P(4@U+w>4 z&P @X> 5>MAM>A^(4w @>P 6QAq ,?`Mq .7Es

iMX4@ W>">XUM z&P >X4 lWq ^( >PTXAA>U4g ,?`Mq G Q+A^ )sI Mq ?4Tq 2.)q9+M lWq XMA +([u @+44 JB (4@ 6PTXAAU(4wM^>XAP+(TY ">44 @>P QA-zUq 4(P "'utP>4@ >X4>M O>XUM @>M lWq 6X4V&4zA> >P^X>UA u+A 1@>P M>X4> (4`>M[uP'4VA> 1@>P `>tM[uP'4VA> 6QAbzUX[uA 4X[uA "'uP>4@ @>M w+4^>4 lWq `>MA+4@>4 u+A ,Mq ?4Tq 2.)sq1i5\\;M;Y #"h f;h7>K";*K"i\AWi";h (4A>P`PX[uA ">@>P @>4 JB 41[u @>4 6PtTXAAU(4wM^>XAP+(T ,<50 $q :qEq.2G) 7 pJ S .)2CEEY <QA<Uq pp .2G)Y G:xsI Mq +([u6X4zq 6QAq ?4Tq xG: ^(T l14V(PMq =4@>P(4w @>P ->PM/4UX[u>4 QAbzUX[uA `>>X4tzU(MMA> @>4 6PTXAAU(4wM^>XAP+(T 4(P `XM JB .22yY Mq ?4Tq 2.)q

6X4MA">XU>4 zP>Xq

Nn E"iW(>P;Uh *M #"; E"i\AWi";hK7ih&WiU\P";

1U;?7==";hP"M"i"iW"'M;Y% 9X> <>MAXTT(4w @>P 6QAq +UM n+uP>MMA>(>P @(P[u?`Mq G "XP@ @(P[u K )y (4@ @X> J1PM[uPXzA>4 @>P ?d &`>P @X> 9(P[uz&uP(4w@>P <>MA>(>P(4w X4 51PT >X4>P J>P+4U+w(4w >Pw'4^Aq ?4P>[u4(4w $14 J1P+(Mt^+uU(4w>4Y QA?`^(wM`>AP'w>4 (4@ lQAq ,`XM JB )\\.s M1"X> wwzq 0X4^(P>[u4(4w$14 +(Mw>^+uUA>T lX4@>Pw>U@ Mq K *Eq ?(M4+uT>4 $14 @>P J>P+4U+w(4w `>MA>tu>4 `>X @>4 6X4V&4zA>4Y `>X @>4>4 @X> 6QAq @(P[u QA?`^(w +UM +`w>w1UA>4 wXUA,Mq K x\ ?`Mq * Q+A^ *Y K x\+ ?`Mq yY K x\` ?`Mq xY K x* ?`Mq yY K xE ?`Mq xY K y\

1 *\*

pq 9X> 6QAq +UM n+uP>MMA>(>P ,Q+A^ .s ?4Tq 2\\72\y g N

2\.72\x

2\y

Page 304: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 *\x ^Hc=:

?`Mq )sq QA+AA >X4>P J>P+4U+w(4w (4A>P B(wP(4@>U>w(4w @>P MA(z>4">XM>4 6PTXAAtU(4w 4+[u K ) V/44>4 X4 `>MAXTTA>4 5'UU>4 b+(M[u+UX>P(4w 1@>P w+4^>P 1@>PA>XU">XM>P 6PUq @>P 6QAq >Pz1Uw>4 ,K *x[ ?`Mq yY K y\ ?`Mq xsqc7W;hP"M"i"iW"'M;Y% 9X> jQAq `XU@>A >X4> 6Pu>`(4wMz1PT @>P 6QAq 9+MjQA?(zV1TT>4 &`>P"X>wA @+M 6QA?(zV1TT>4 `>X H>XA>Tq 6M >4AMA>uA @X> 3>tz+uP >X4>M iQ14@>Pt6X4V1TT>4MA>(>PP>[uAM z&P ?P`>XA4>uT>Pgq 9>P 3P(4@M+A^@>M K )Y @+MM @X> 6QAq >X4> n+uP>MMA>(>P XMAY wXUA +`>P +([u z&P MX>Z 9X> n+uP>MjQAq"XP@ $1T n+uP>M+P`>XAMU1u4 >Pu1`>4Y (4@ ^"+P M1Y i@+MM MX> @>P 6QAq >4AM-PX[uAY@X> @>P ?P`f M[u(U@>AY ">44 >P +(MM[uUX>vUX[u 6X4V&4zA> +(M 4X[uAM>U`MA'4@Xw>P?P`>XA >P^X>UAg ,K *:+ ?`Mq )sq 9>P 3P(4@M+A^ "XP@ W>@1[u X4M1">XA @(P[u`P1t[u>4Y +UM @X> 6QAq z&P O>XU> @>M ?P`>XAMU1u4M @(P[u @>4 QA?`^(w +UM +`w>w1UA>4wXUAY Mq1q 6X4^>UzP+w>4 P>w>U4 @X> KK *:7x) zq B(T J>Pu'UA4XM ^"XM[u>4 jQAJ>Ptz+uP>4 (4@ J>P+4U+w(4wM$>Pz+uP>4 Mq K xE ?4Tq )yqdA2UPA>"iPiAYhP"M"iQ<'Y">PM;YhP"M"i% 9X> l+-6PAPQAq XMA V>X4> QA>(>P >Xw>t4>P ?PAY M14@>P4 >X4> 6Pu>`(4wMz1PT @>P 6QAq ,(4@ lQAqsq Q>XA @>P 6X4zq @>P ?`tw>UA(4wMA>(>P @(P[u @+M N4A>P4>uT>4MA>(>PP>z1PTw>M>A^ )\\: "XPVA @>P a(>UtU>4+`^(w @>zX4XAX$q 6X4> J>P+4U+w(4w zX4@>A 4X[uA T>uP MA+AA ,$wUq K x* ?`Mq ysqIP"M"iA'*MY '"U '"h&Win IP"M"i2\>U&WPUY"; pg [)Ao% ?([u @X> ?`^(wMA>(>P4+[u K y\+ XMA >X4> 6Pu>`(4wMz1PT @>P 6QAq (4@ V>X4> QA>(>P >Xw>4>P ?PAq f+[uK y\ ?`Mq ) Q+A^ . u+A MX> ?`w>UA(4wM"XPV(4wq

On 4Mi&W\LWiM;Y #"i eAWi"h'"hP"M"iM;Y

9+M n+uP>MMA>(>P-PX4^X- `>"XPVAY @+MM @X> 6QAq z&P >X4 n+uP >PTXAA>UA "XP@ ,lWq +UM6PTXAAU(4wM^>XAP+(TY Mq ?4Tq 2.)Y K )y ?4Tq x.sq 9>M H>XA>P>4 z&uPA >M @+^(Y@+MM @X> 6QAq 4+[u @>T n+uP>M>X4V1TT>4 `>T>MM>4 "XP@ ,lWq +UM <>T>MM(4wMt^>XAP+(TY Mq K )y ?4Tq .:sq Q[uUX>vUX[u >4AMA>uA 4+[u K *E ?`Mq . @X> 6QAq TXA?`U+(z @>M JBY @>P 4+[u K )y ?`Mq . @+M lWq XMA ,lWq +UM JBY Mq K )y ?4Tq .:sqB( @>P H1PAU+(A@X$>Pw>4^ ^"XM[u>4 K )y ?`Mq . ,i`>^1w>4>Mg 6X4V1TT>4s (4@K ) ?`Mq . Q+A^ . ,i>P^X>UAgs Mq ?4Tq yGY K )y ?4Tq .2q

Zn bU>#"iM;Y K7; +(iP"; #"i eAWi"h'"hP"M"iM;Y

9+M 6QA3 TXU@>PA X4 >X4Xw>4 5'UU>4 @X> 0'PA>4Y @X> MX[u @(P[u @X> <>MA>(>P(4w4+[u n+uP>M+`M[u4XAA>4 XJTq @>P 6QAbP1wP>MMX14 >Pw>`>4Y (4@ ^"+P @(P[u QA>(>Pt`>zP>X(4w>4 1@>P t>PT'vXw(4w>4 M1"X> @(P[u @X> h/wUX[uV>XA @>P J>PU+w>P(4wqIP"M"i'"\i"UM;Y"; 7#"i V"i=(XUYM;Y";%7 `>X `>MAXTTA>4 J>P'(v>P(4wMw>"X44>4Y @+ MX> P>w>UT'vXw >X4> ^(M+TT>4t

w>`+UUA> ?(z@>[V(4w $14 T>uPW'uPXw +4w>M+TT>UA>4 MAXUU>4 S>M>P$>4 >4Au+UtA>4 ,KK .xY .x+Y .EY .GY .: ?`Mq * XJTq K *x ?`Mq ) fPq .sI

7 `>X `>MAXTTA>4 +(v>P1P@>4AUX[u>4 6X44+uT>4 1@>P 6X4V&4zA>4 ">w>4 XuP>P^>XAUX[u>4 B(M+TT>4`+UU(4w ,K * fPq 2 (4@ .\I KK )x fPq . (4@ *Y *x ?`Mq )fPq )Y *I K *x ?`Mq ) fPq xY yI K *x`sq

B"UP>U&W" E"i>AY"iM;Y%! ,mTm6cK>6! !md Amd:>TmdH6T7 $14 J>PU(MA>4 ,K .\@I ^(T J>PU(MA+`^(w +UM 4X[uA 4(P "XPAM[u+zAM-1UXAXM[u

T1AX$X>PA>P J1PM[uPXzAY M14@>P4 +UM 9(P[u`P>[u(4w @>P ?`M[u4XAAM`>MA>(>tP(4w +(M 3P&4@>4 @>P QA>(>Pw>P>[uAXwV>XA Mq K .\@ ?4Tq ..7.*s

g N ?4Tq 2\y72\G jq ?`Mq GZ ?`M[u4XAAM`>MA>(>P(4w

2\E

2\G

Page 305: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

7 @>P 64AU1u4(4w z&P >X4> T>uPW'uPXw> O'AXwV>XA ,K *x ?`Mq * +5Y `XM JB .22:sI7 @X> ?(z@>[V(4w MAXUU>P S>M>P$>4 ,KK E`Y E[I Mq +([u K y ?4Tq xy2 &`>P S&[Vt

U+w> z&P 6PM+A^`>M[u+zz(4wsq! ?m=K:=$Rm Amd:>TmdH6Tm6 =8 b6Kmdmccm m=6md %mccmdm6 5mdG$;c=$RK=TH6T !md +=dKc$R>WK:=$Rm6_m=cKH6TcW&R=T;m=K >Pz1Uw>4 ^< +([u X4 z1Uw>4@>4 5'UU>4Z7 `>X P>w>UT'vXw "X>@>PV>uP>4@>4 6X44+uT>4 (4@ ?(Mw+`>4 ,K ..Y <>P&[Vt

MX[uAXw(4w XT n+uP @>P j>XMA(4w MA+AA XT n+uP @>M B(zU(MM>MsI7 `>XT ?`^(w $14 J1PM1Pw>+(z">4@(4w>4 +UM Q? ,K .\ ?`Mq . fPq )Y K .\[

?`Mq )7xsI! ?m=K:=$Rm Amd:>TmdH6Tm6 =8 b6Kmdmccm !mc 9d%m=KTm%mdc# Mq K .. ?`Mq . Q+A^ *Y K *:+?`Mq . Q+A^ ) ,U+(z>4@>P ?P`>XAMU1u4 wXUA X4 @>TW>4Xw>4 lWq +UM `>^1w>4Y X4 @>T@>P j1u4^+uU(4wM^>XAP+(T 1@>P j1u4+`P>[u4(4wM^>XAP+(T >4@>Asq8U>>UY?"UPh"i>Ahh% <>X >X4>T -P1wP>MMX$>4 QAO+PXz V/44>4 MX[u XT 6~AP>Tz+UU(4`XUUXw> 0'PA>4 +(M @>T b>PX1@X^XA'AM-PX4^X- >Pw>`>4Y M1 @+MM >X4 6PUq w>`1A>4XMA ,M1 (6 ^( S>[uA G"P: X4 ,UMS=CG"P:Y QA>(>PP>[uAY )\q ?(zUq )\.\Y K 2 S4q xx(4@ K ). S4q *)2 zzqsq 6X4> N4`XUUXwV>XA V+44 +`>P 4X[uA @+TXA `>wP&4@>A ">P@>4Y@+MM >X4> S>[uAMzP+w> X4 >X4>T M-'A>P>4 n+uP +4@>PM `>(PA>XUA "XP@ (4@ @+44 ^(>X4>P 4X>@PXw>P>4 `^"q w+P V>X4>P QA>(>P z&uPA ,<50 $q ))q2q.2GE 7 p S E:CGxY<QA<Uq pp .2GGY .ysq 6M XMA +([u $>Pz+MM(4wMw>T'vY @+MM `>X ?`M[u4XAAMA>(>P4 @X>W'uPUX[u>4 QA>(>P+4M-P&[u> >X4 $>PM[uX>@>4>M P>[uAUX[u>M Q[uX[VM+U u+`>4 V/4t4>4 ,<J>Pz3 $q :q*q.2GG 7 . <$S .\\.CGEY QASl ?d .2GGY K .E2Y S4q .s

6X4MA">XU>4 zP>Xq

ffn 1i=UPP>M;Y #"i 8"hP"M"iM;YhYiM;#>AY"; \Li "U; dA>";#"i@AWip<'hn S IAP* No

3n 8"#"MPM;Y K7; <'hn S IAP* N

f+[u ?`Mq . Q+A^ . (4A>PUX>w>4 @>P 6QAq @X> i6X4V&4zA>Y @X> @>P QA-zU 8 >P^X>UAgqf+[u ?`Mq G Q+A^ ) MX4@ i@X> 3P(4@U+w>4g z&P @X> 5>MAM>A^(4w @>P 6QAq 7 `>M14t@>PM +UM1 @X> 6X4V&4zA>Y @X> @>P QA-zUq >P^X>UA ,@>P 3>"X44 1@>P J>PU(MA (4@ @>PN4A>PM[uX>@ ^"XM[u>4 6X44+uT>4 (4@ HlY ?`Mq )s 7 iW>">XUM z&P >X4 lWq ^( >PtTXAA>U4gq 9+TXA "XP@ +UM1 @>P ^>XAUX[u> <>^(w ^"XM[u>4 @>P 6P^X>U(4w @>P 6X4tV&4zA> (4@ XuP>P 6PTXAAU(4w z&P @X> B">[V> @>P 6QAq u>Pw>MA>UUAq

Nn E"iW(>P;Uh *M A;#"i"; E7ih&WiU\P";

?(z @>4 6PTXAAU(4wM^>XAP+(T >X4>M n+uP>M MX4@ +([u +4@>P> S>w>U(4w>4 @>M6QA3 +`w>MAXTTAZ7 9>P <>APX>`M$>PT/w>4M$>PwU>X[u w>Tq K x ?`Mq . >Pz1UwA 4+[u HWq ,K x+sI @+M

HWq (Tz+MMA P>w>UT'vXw ^"/Uz h14+A> ,K :` Q+A^ . 6QA9JsI7 @X> ?z? `>TXMMA MX[u 4+[u n+uP>M`>AP'w>4 ,K G ?`Mq .sI7 @X> 0/[uMA`>AP'w> z&P J1PM1Pw>+(z">4@(4w>4 ,K .\ ?`Mq *s +` JB .22*I ^(P

S>[uAMU+w> `XM >X4M[uUq JB .22) Mq <50 $q .qxq.22: 7 F S .yxC2xY <50CfJ.22:Y .*x2q

7 5P>X`>AP'w> (4@ 5P>XwP>4^>4 ,Mq ?4Tq y.ys w>UA>4 z&P >X4 n+uPI

1 *\y

ppq 6PTXAAU(4w <>MA>(>P(4wMwP(4@U+w>4 ,Q+A^ )s ?4Tq 2\G72.. g N

2\:72\2

2.\

2..

Page 306: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 *\E ^Hc=:

7 @X> b+(M[u`>AP'w> z&P Hl ,K 2+sY z&P Q? ,K .\[s (4@ z&P +(v>Pw>"/u4UX[u><>U+MA(4w>4 ,K **+ (4@ K **`s MX4@ 4+[u @>4 @(P[uM[u4XAAUX[u>4 ?(z">4@(4tw>4 >X4>M n+uP>M `>P>[u4>AI

7 5P>X`>AP'w> 4+[u K *) ?`Mq E (4@ O+PXz ,K *)+s MX4@ +(z >X4 n+uP `>^1w>4q

On dA>";#"i@AWi A>h 1i=UPP>M;Yh*"UPiAM=

4Ah dA>";#"i@AWi XMA 6PTXAAU(4wM^>XAP+(T ,$wUq +([u K )y ?4Tq .:sq 9X>M wXUAz&P +UU> <>MA>(>P(4wMwP(4@U+w>4q ?UU>P@X4wM MX4@ 3>"X44> $14 j+4@t (4@ 51PMAt"XPA>4 M1"X> 3>">P`>AP>X`>4@>4 w>Tq K x+ ?`Mq . Q+A^ . i4+[u @>T HWq ^( >PtTXAA>U4gq Q1">XA @+M lWq @>T HWq >4AM-PX[uAY >4AM-P>[u>4 MX[u ?`Mq G Q+A^ ) (4@K x+q Q1">XA @+M HWq $1T lWq +`">X[uAY P>w>UA K x+ ?`Mq )Y "X> @>P 3>"X44 @>MHWq i`>X @>P 6PTXAAU(4w @>M 6X4V1TT>4M 8 ^( `>P&[VMX[uAXw>4g XMAY (4@ U>XA>A@+TXA +(z @+M lWq +UM 6PTXAAU(4wM^>XAP+(T &`>Pq 9X>M wXUA +([u `>X <XU@(4w >X4>MS(T-z"XPAM[u+zAMW+uP>M ,K E 6QA9Js `>X 6P/zz4(4wY 6P">P`Y ?(zw+`> 1@>P J>Pt'(v>P(4w >X4>M <>APX>`M `^"q `>X =4@>P(4w @>M ?`M[uU(MM^>XA-(4VAM ,K :`6QA9Jsq9X> l14V(PM>P/zz4(4w (4A>P`PX[uA 4X[uA @>4 6PTXAAU(4wM^>XAP+(T ,<50 $q :qEq.2G) 7 pJ S .)2CEEY <QA<Uq pp .2G)Y G:xsq 3U>X[u>M wXUA z&P @X> 6P/zz4(4w @>Mp4M1U$>4^$>Pz+uP>4Mq1i=UPP>M;Yh*"UPiAM= XMA @>P B>XAP+(TY z&P @>4 @X> <>MA>(>P(4wMwP(4@U+w>4 >PtTXAA>UA ">P@>4q h+vw>`>4@ MX4@ @X> X4 @+M lWq z+UU>4@>4 A+AM'[uUX[u>4Y X4?`Mq .7E +(zw>^'uUA>4 (4@ @X> M14MAXw>4 <>MA>(>P(4wMwP(4@U+w>4q 0+A @>P QA-zUq4(P "'uP>4@ >X4>M O>XUM @>M lWq 6X4V&4zA> `>^1w>4Y M1 >Pz1UwA V>X4> NTP>[ut4(4w @>M 6X4V1TT>4M +(z >X4>4 n+uP>M`>AP+w (4@ +4A>XUXw> 6Pu>`(4w @>P 6QAqY>A"+ ^(P <>P&[VMX[uAXw(4w @>P O+PXz-P1wP>MMX14 ,<>wPq ^( K x S>w6 <O9P([VMqGC.xG\Y )*2sqd"U; A'Y"?Li*P"i 1i=UPP>M;Yh*"UPiAM= ="Wi% <XM ^( M>X4>P =4@>P(4w @(P[u@+M nQA3 .22E $q ..q.\q.22y 1P@4>A> ?`Mq G Q+A^ * >X4>4 +`w>V&P^A>4 6PTXAAtU(4wM^>XAP+(T +4Y ">44 @X> (4`>M[uP'4VA> 1@>P `>M[uP'4VA> QAbzUX[uA 4X[uA W>t">XUM "'uP>4@ >X4>M w+4^>4 lWq `>MA+4@>4 u+AY >A"+ @(P[u 3>`(PAY O1@Y B(^(w1@>P H>w^(wq 9X>M u+AA> (+q ^(P 51Uw>Y @+MM @>P n+uP>MA+PXz +(z >X4 O>XUW+uP>M>X4tV1TT>4 +4w>">4@>A "(P@>q 6X4> NTP>[u4(4w @>M O>XUW+uP>M>X4V1TT>4M z+4@4X[uA MA+AAq ?` JB .22E >Pz1UwA X4 @X>M>4 5'UU>4 V>X4> J>PV&P^(4w @>M 6PTXAAtU(4wM^>XAP+(TM T>uPq B(T H>[uM>U ^"XM[u>4 (4`>M[uP'4VA>P (4@ `>M[uP'4VA>PQAbzUX[uA Mq ?4Tq 2.y zzq4U" *"UP>U&W" BM7i#;M;Y AM\ #Ah dA>";#"i@AWi >Pz1UwA `>X L`>PM[u(MM>X4tV&4zA>4 (4@ Q? 4+[u @>T B(t `^"q ?`zU(MM-PX4^X- ,&`>P +(v>Pw>"/u4UX[u> <>tU+MA(4w>4 Mq K ** ?4Tq y)s (4@ `>X 3>"X44>X4V&4zA>4 >4AM-P>[u>4@ @>4 w>TqK y ?`Mq . T+vw>`UX[u>4 3P(4@M'A^>4 1P@4(4wMT'vXw>P <([uz&uP(4w w>Tq@>T S>+UXM+AX14Mt (4@ pT-+PXA'AM-PX4^X-q 6X4> ?(M4+uT> `XU@>A @X> $>P>X4z+[uA>3>"X44>PTXAAU(4w 4+[u K x ?`Mq *Y @X> @>T 3P(4@M+A^ 4+[u @>T B(t `^"q ?`tzU(MM-PX4^X- z1UwAq

Zn 1i=UPP>M;Y #"i .iM;#>AY"; \Li #U" 0"hPh"P*M;Y #"i 1U;?7==";hP"M"i

f+[u ?`Mq G Q+A^ ) MX4@ +UU> <>MA+4@A>XU> @>P <>T>MM(4wMwP(4@U+w> $14 @>46X4V&4zA>4 &`>P Q(TT> (4@ 3>M+TA`>AP+w @>P 6X4V&4zA> `XM uX4 ^(T 6X4V1TtT>4 (4@ ^( $>PMA>(>P4@>4 6X4V1TT>4 ,?`Mq )7Es z&P @+M lWq ^( >PTXAA>U4q 9X>M

g N ?4Tq 2..72.* jq ?`Mq GZ ?`M[u4XAAM`>MA>(>P(4w

2.)

2.*

Page 307: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

wXUA z&P -1MXAX$> "X> 4>w+AX$> 6X4V&4zA> (4@ @X> @+$14 $1P^(4>uT>4@>4 ?`^&w>,Q14@>P+(Mw+`>4Y +(v>Pw>"/u4UX[u> <>U+MA(4w>4 (4@ 5P>X`>AP'w>sq Q1">XA w>TqK x+ ?`Mq . >X4 $1T lWq +`">X[u>4@>M HWq T+vw>`>4@ XMAY >Pz1UwA w>Tq K x+?`Mq ) >X4> L`>PU>XA(4w +(z @+M lWq?`">X[u>4@> <>(PA>XU(4w @>P 3P(4@U+w>4 z&P @X> 6QAq X4 $>PM[uX>@>4>4 JB XMAT/wUX[uY ">XU >X4> <X4@(4wM"XPV(4w 4(P X4 ?(M4+uT>z'UU>4 4+[u @>4 3P(4@M'At^>4 $14 O(3 X4 <>AP+[uA V1TTA ,Mq 6X4zq 6QAq ?4Tq yE\Y yE.sq 9X>M XMA +([u$>Pz+MM(4wMw>T'v ,<J>Pz3 $q :q*q.2GG 7 . <$S .\\.CGEY QASl ?d .2GGK .E2 Sq .sq 6M wX`A +([u V>X4 +UUw>T>X4>M l1PP>M-14@>4^-PX4^X- XT QAS>[uA,Mq ?4Tq E)sq

6X4MA">XU>4 zP>Xq

fffn D"&Wh"> */Uh&W"; M;'"h&Wi(;?P"i M;# '"h&Wi(;?P"i IP"M"iV2\>U&WP p<'hn S IAP* Oo

I&WiU\PPM=% C"13Y 9X> f>(P>w>U(4w @>P `>M[uP'4VA>4 QA>(>P-zUX[uA @(P[u @+M nQA3 .22EYp4zq .22yY EG*I C"13Y =4@>P(4w>4 z&P `>M[uP'4VA QA>(>P-zUX[uAXw> @(P[u @+M nQA3 .22GYp4zq .22GY *)GI XO4R=Q"PPY L`>P`UX[V &`>P @+M nQA3 .22GY O>XU ppY 9QAB .22GY x\\IFN337P=4Y 9X> f>(P>w>U(4w @>P A>T-1P'P>4 QA>(>P-zUX[uA @(P[u @X> nQA3 .22E (4@ .22GY pQAS.22GY ))yq

3n J"&WPh";P/U&?>M;Y

1IPJ. 39S[ Kn [n!n39SZ ,<3<Uq p .2GxY .GE2I <QA<Uq p .2GxY y*\sZ ?`Mq G Q+A^ *1P@4>A> `XM ^( M>X4>P =4@>P(4w @(P[u @+M nQA3 .22E $q ..q.\q.22y >X4>4 +`w>tV&P^A>4 6PTXAAU(4wM^>XAP+(T +4Y ">44 @X> (4`>M[uP'4VA> 1@>P `>M[uP'4VA>QAbzUX[uA 4X[uA W>">XUM "'uP>4@ >X4>M w+4^>4 lWq `>MA+4@>4 u+Aq 9X>M u+AA> (+q^(P 51Uw>Y @+MM @>P n+uP>MA+PXz +(z >X4 O>XUW+uP>M>X4V1TT>4 +4w>">4@>A "(P@>qeIP. 399R Kn 33n3)n399[ ,<3<Uq p .22yY .)y\I <QA<Uq p .22yY x*:sZ ?` JB .22E>Pz1UwA X4 @X>M>4 5'UU>4 V>X4> J>PV&P^(4w @>M 6PTXAAU(4wM^>XAP+(TM T>uPY >M$>P`U>X`A $X>UT>uP `>X @>P S>w>U(4w @>M ?`Mq G Q+A^ )Y @>T^(z1Uw> @>P 6PTXAAtU(4wM^>XAP+(T @+M lWq XMAq<'hn S IAP* O U#0 #"h eIP. 399S Kn N)n3Nn399R ,<3<Uq p .22EY )\x2I <QA<Uq p.22EY .y)*s 1P@4>A 4(4T>uP +4Y @+MM i@X> "'uP>4@ @>P `>M[uP'4VA>4 6QAbzUX[uA>P^X>UA>4 X4U'4@XM[u>4 6X4V&4zA> X4 >X4> J>P+4U+w(4w ^(P (4`>M[uP'4VA>4 6QAtbzUX[uA >X4^(`>^X>u>4g MX4@q 3>w>4&`>P @>P S>w>U(4w @>M nQA3 .22E XMA @+TXAV>X4> T+A>PX>UUtP>[uAUX[u> =4@>P(4w $>P`(4@>4I @X> S>w>U(4w @>M nQA3 .22G XMAU>@XwUX[u VU+P>P (4@ >X4@>(AXw>P z1PT(UX>PAq f+[u @>P <>wPq @>M 5X4+4^+(MM[u(MtM>M M1UU @X> =4@>P(4w VU+PMA>UU>4Y @+MM `>X `>M[uP'4VA>P (4@ (4`>M[uP'4VA>PQAbzUX[uA "'uP>4@ @>M lWq @X> ?`w>UA(4wM"XPV(4w @>M K y\ ?`Mq y Q+A^ . +5 ,W>A^A?`Mq ) Q+A^ .s 4X[uA >X4APXAA ,<O9P([VMq .*Cy2y)Y xxsq

Nn 8"#"MPM;Y K7; <'hn S IAP* O

H>[uM>UA> @>P QA-zUq XT j+(z> >X4>M lWq $14 @>P `>M[uP'4VA>4 ^(P (4`>M[uP'4VtA>4 QAbzUX[uA 1@>P (Tw>V>uPAY "+P>4 `XM >X4M[uUX>vUX[u JB .22y z&P @X>M>M n+uP^">X J>P+4U+w(4w>4 TXA W>">XUM +`w>V&P^A>T 6PTXAAU(4wM^>XAP+(T @(P[u^(z&utP>4Y M1 @+MM @>P n+uP>MA+PXz ^">XT+U +(z ^">X O>XUW+uP>M>X4V1TT>4 +4w>">4@>A

1 *\G

pppq N4`>M[uP'4VA>C`>M[uP'4VA> QAbzUX[uA ,Q+A^ *s ?4Tq 2.*72.E g N

2.x

2.y

2.E

Page 308: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 *\: ^Hc=:

"(P@>q ?` JB .22E XMA XT 5+UU> @>M H>[uM>UM ^"XM[u>4 (4`>M[uP'4VA>P (4@ `>tM[uP'4VA>P QAbzUX[uA 4(P 41[u >X4> J>P+4U+w(4w $1P^(4>uT>4q1U;" K"iY>"U&W'Ai" J"Y">M;Y z+4@ MX[u XT X4^"XM[u>4 +(zw>u1`>4>4 K y\?`Mq x Q+A^ : X@5 @>M 3P>4^->4@U>P3 $q )xqEq.22x ,<3<Uq p .22xY .*2yI <QA<Uq p.22xY xx\sq QA-zUqY @X> X4 >X4>T O>XU @>M lWq `>M[uPq MA-zUq "+P>4 (4@ `>X @>4>4+(z XuP>4 ?4AP+w @X> <>MA>(>P(4w 4+[u K y\ ?`Mq x ?4">4@(4w z+4@Y w+UA>4 z&P@+M w>M+TA> lWq +UM (4`>M[uPq MA-zUqY ">44 MX> X4 @X>M>T lWq +([u (4`>M[uPq MA-zUq"+P>4qE7iV M;# aA&WP"U>" #"i J"&WPh>AY" 'Uh "U;h&W>U"X>U&W EB 399[% pT J>PtwU>X[u ^(P >X4T+UXw>4 ?4">4@(4w @>M n+uP>MA+PXzM +(z @X> Q(TT> @>P `>X@>4O>XUW+uP>M>X4V1TT>4 ,| n+uP>M>X4V1TT>4s "+P @X> ^">XT+UXw> J>P+4U+w(4wTXA W>">XUM +`w>V&P^A>T 6PTXAAU(4wM^>XAP+(T +(zwP(4@ @>M -P1wP>MMX$>4 QA>(>PtA+PXzM (4@ @>P @1-->UA>4 3>"'uP(4w >A"+Xw>P 5P>X`>AP'w> >A[q X@S w&4MAXw>P,VPXAq uX>P^( <50 $q )GqGq.22x 7 p S )yC2xY <QA<Uq pp .22yY .)G | 5S .22yY )):sqN4w&4MAXw>P "+P MX> +`>P ^(T >X4>4 XT 5+UU> @>P J>PU(MA>4AMA>u(4wY @>44 4+[uuh "+P ">@>P >X4 J>PU(MA+(MwU>X[u ^"XM[u>4 @>4 `>X@>4 J>P+4U+w(4w>4 >X4>MJB 41[u >X4 J>PU(MA+`^(w 4+[u K .\@ T/wUX[uq B(T +4@>P>4 "+P @X> S>[uAMU+w>`XM >X4M[uUX>vUX[u JB .22y X4M1">XA (4w&4MAXw>PY +UM HlY @X> X4 @>T >X4>4 +`w>tV&P^A>4 6PTXAAU(4wM^>XAP+(T +`zU1MM>4 (4@ @X> TXA 6X44+uT>4 XT B(M+TT>4tu+4w MA+4@>4Y @X> @>T +4@>P>4 +`w>V&P^A>4 6PTXAAU(4wM^>XAP+(T ^(^(1P@4>4"+P>4Y 4X[uA +`w>^1w>4 ">P@>4 V144A>4Y ">XU X4 @X>M>T +`w>V&P^A>4 6PTXAAtU(4wM^>XAP+(T >X4 w>M>A^UX[u>M H>P`(4wMV1MA>4+`^(wM$>P`1A `>MA+4@ ,<50 $q.Gqxq.22E 7 p S G:C2yY <QA<Uq pp .22EY yG. | 5S .22EY Gx*sq

On E"iW(>P;Uh *M A;#"i"; E7ih&WiU\P";

9X> S>w>U(4w>4 &`>P @X> `>M[uP'4VA> QAbzUX[uA ,K . ?`Mq xY KK x2 zzqs `U>X`>4 (4t`>P&uPAY X4M`>M14@>P> "XP@ @X> `>M[uP'4VA> QAbzUX[uA 4X[uA @(P[u @X> (4`>tM[uP'4VA> QAbzUX[uA >PM>A^A ,TXMM$>PMA'4@UX[u <O9P([VMq .*C.yy:Y .y)Y M1"X>C"13Y p4zq .22GY *)GY @X> $14 >X4>P J>P+4U+w(4w 4+[u @>4 J1PM[uPXzA>4 @>P (4`>tM[uP'4VA>4 QAbzUX[uA M-P>[u>4sq 9X> "'uP>4@ @>P `>M[uP'4VA>4 QAbzUX[uA >P^X>UtA>4 X4U'4@XM[u>4 6X4V&4zA> ">P@>4 U>@XwUX[u X4 @X> J>P+4U+w(4w >X4`>^1w>4Y @X>z&P @X> (4`>M[uP'4VA> QAbzUX[uA @(P[u^(z&uP>4 XMAq B(T J>Pu'UA4XM ^(P ?`w>UtA(4wM"XPV(4w @>M K y\ ?`Mq ) Q+A^ . Mq ?4Tq 2)xq B(P ^>XAwU>X[u>4 QAP>X[u(4w@>M K )y ?`Mq ) Mq K )y ?4Tq )2q B(P ^>XAwU>X[u>4 6X4zq @>M K *)` ?`Mq . fPq ) MqK *)` ?4Tq GE zzq

6X4MA">XU>4 zP>Xq

Zn HAP'"hPA;# M;# J"&WPh\7>Y" U= 1U;*">;";

Ao D"&Wh"> */Uh&W"; M;'"h&Wi(;?P"i M;# '"h&Wi(;?P"i IP"M"i2\>U&WPQ+A^ * P>w>UA @>4 5+UUY @+MM "'uP>4@ >X4>M lWq >X4> b>PM14 M1"1uU (4`>M[uPq +UM+([u `>M[uPq MA-zUq XMAq 9X>M XMA 4(P T/wUX[uY ">44 $14 @>P (4`>M[uP'4VA>4 ^(P`>M[uP'4VA>4 QAbzUX[uA 1@>P (Tw>V>uPA $14 @>P `>M[uP'4VA>4 ^(P (4`>M[uP'4VtA>4 QAbzUX[uA w>">[uM>UA "XP@q

8"Uh2U">% 6X4 ?P`f $>PU>wA "'uP>4@ >X4>M lWq M>X4>4 H1u4MXA^ ,K : ?ds X4M ?(MU+4@Y`>u'UA +`>P M>X4> X4U'4@XM[u> ?P`>XAMMA>UU> `>Xq

G;'"h&Wi(;?P" IP"M"i2\>U&WP% N4A>P @X> (4`>M[uP'4VA> QAbzUX[uA z+UU>4 @X>O+A`>MA'4@> @>P K . ?`Mq .7*Y K .+q

g N ?4Tq 2.E72). jq ?`Mq GZ ?`M[u4XAAM`>MA>(>P(4w

2.G

2.:72)\

2).

Page 309: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

++J c\Yn N[N n(UX )\.) ^Hc=:

8"h&Wi(;?P" IP"M"i2\>U&WP% B(P `>M[uP'4VA>4 QAbzUX[uA ^'uU>4 4X[uA 4(P @X>5'UU> @>M K . ?`Mq x 6QA3Y M14@>P4 +([u @X> @>P M1wq >P">XA>PA>4 `>M[uP'4VA>4QAbzUX[uA 4+[u KK )Y y ?QA3qb"Wi=A>UY"i D"&Wh"> #"i IP_\>U&WP U= h">'"; dA>";#"i@AWi XMA T/wUX[u (4@z&uPA ^( >X4>P J>P+4U+w(4wq

8"Uh2U">% 6X4 ?P`f $>PU>wA XT 5P&uW+uP M>X4>4 H1u4MXA^ X4M ?(MU+4@Y `>u'UA M>X4> X4tU'4@XM[u> ?P`>XAMMA'AA> `>X (4@ $>PU>wA 7 >4Aw>w>4 M>X4>P (PM-P&4wUX[u>4 ?`MX[uA 7 XT0>P`MA @>MM>U`>4 lWq M>X4>4 H1u4MXA^ "X>@>P ^(P&[V X4M p4U+4@q

'o J"&WPh\7>Y"

AAo aMi ;7&W "U;" E"iA;>AYM;YpT S+uT>4 @X>M>P J>P+4U+w(4w ">P@>4 @X> "'uP>4@ @>P `>M[uP'4VA>4 QAbzUX[uA>P^X>UA>4 X4U'4@XM[u>4 6X4V&4zA> @>4 "'uP>4@ @>P (4`>M[uP'4VA>4 QAbzUX[uA >Pt^X>UA>4 6X4V&4zA>4 uX4^(w>^'uUAq 6PMA @+44 "XP@ XT J>P+4U+w(4wMM[u>T+ @>MK ) z1PAw>z+uP>4Y M1 @+MM @>P 3P(4@zP>X`>AP+wY >A"+Xw> +4@>P> 5P>X`>AP'w> (4@@>P n+uP>MA+PXz 4(P >X4T+U 7 (4@ 4X[uA "X> `XM >X4M[uUX>vUX[u JB .22y @1-->UA 7^(P ?4">4@(4w w>U+4w>4q

''o 1i=UPP>M;Y #"i 1U;?L;\P" '*/n #"i 8"hP"M"iM;YhYiM;#>AY";9X> "'uP>4@ @>P `>M[uP'4VA>4 QAbzUX[uA >P^X>UA>4 X4U'4@XM[u>4 6X4V&4zA> MX4@(4+`u'4wXw $14 @>P "'uP>4@ @>P (4`>M[uP'4VA>4 QAbzUX[uA >P^X>UA>4 6X4V&4zA>4+[u @>4 z&P @X> `>M[uP'4VA> QAbzUX[uA T+vw>`>4@>4 J1PM[uPXzA>4 @>P K .?`Mq xY KK x2 zzq ^( >PTXAA>U4q 6PTXAAU(4wM^>XAP+(T XMA @+`>X @+M lWq 9+M `>@>(tA>AY @+MM B(t (4@ ?`zU&MM> +([u +(v>Pu+U` @>M B>XAP+(TM @>P `>M[uP'4VA>4QAbzUX[uA X4 @X> 6PTXAAU(4w @>P <>MA>(>P(4wMwP(4@U+w>4 6X4w+4w zX4@>4Y M1z>P4MX> @>T lWq @>M H>[uM>UM @>P QAbzUX[uA ^(w>1P@4>A ">P@>4 V/44>4q NTw>V>uPAMX4@ @X> "'uP>4@ @>P (4`>M[uP'4VA>4 QAbzUX[uA >P^X>UA>4 6X4V&4zA> (4+`u'4wXw$14 @>4 "'uP>4@ @>P `>M[uP'4VA>4 QAbzUX[uA >P^X>UA>4 6X4V&4zA> 4+[u @>T z&P@X> (4`>M[uP'4VA> QAbzUX[uA T+vw>`>4@>4 J1PM[uPXzA>4 ,K . ?`Mq .7*Y KK ) zzqs^( >PTXAA>U4q ?([u uX>P XMA @>P 6PTXAAU(4wM^>XAP+(T @+M lWqY M1 @+MM >M ^( &`>PtU+-->4@>4 6PTXAAU(4wM^>XAP'(T>4 V1TTAq1U;" Y";AM" BM7i#;M;Y @>P 6X4V&4zA> `^"q @>P <>MA>(>P(4wMwP(4@U+w>4 ^(P(4`>M[uP'4VA>4 1@>P ^( `>M[uP'4VA>4 QAbzUX[uA XMAY M1">XA ?`^(wM-1MA>4 "X>HlY Q? >A[q `>AP1zz>4 MX4@Y X@S 4X[uA 41A">4@XwY @>44 @X> (4`>M[uP'4VA>QAbzUX[uA V>44A V>X4> &`>P @X> `>M[uP'4VA> QAbzUX[uA uX4+(Mw>u>4@>4 S>MAPXVAX1t4>4Y M1 @+MM @X> ?`^(wM-1MA>4 W>@>4z+UUM XT S+uT>4 @>P (4`>M[uP'4VA>4QAbzUX[uA XuP> <>P&[VMX[uAXw(4w zX4@>4q

8"Uh2U"> p3o% 6X4 ?P`f "1u4A XT ?(MU+4@ (4@ +P`>XA>A X4 9>(AM[uU+4@q ?T .qyq\\^X>uA >P 4+[u 9>(AM[uU+4@q pT n(UX \\ zUX>v>4 Hl +`Y @X> MX[u "XPAM[u+zAUX[u +(z @X> B>XA$1T .q.q7*\qxq\\ `>^X>u>4q d` @X> Hl XT S+uT>4 @>P (4`>M[uP'4VA>4 1@>P @>P `>tM[uP'4VA>4 QAbzUX[uA `>P&[VMX[uAXwA ">P@>4Y u+A +(z @X> 0/u> @>P 6X4V&4zA> (4@ +(z@X> z>MA^(M>A^>4@> 6QAq V>X4>4 6X4zU(MMq8"Uh2U"> pNoY <50 $q .Gqxq.22E 7 p S G:C2yY <QA<Uq pp .22EY yG. | 5S .22EY Gx* 4+[utw>`XU@>AZ 6X4 <>^X>u>P $14 X4U'4@XM[u>4 6X4V&4zA>4 +(M l+-XA+U$>PT/w>4Y @X> @>P l+t-6PAPQAq (4A>PUX>w>4Y >P^X>UA +T *qGq\\ 6X44+uT>4 XT S+uT>4 @X>M>P 6X4V&4zA>q 6P^X>uA +T .)q2q\\ $14 9>(AM[uU+4@ X4 @X> Q[u">X^q pT 9>^>T`>P \\ zUX>v>4 Hl XTS+uT>4 @>P 6X4V&4zA> +(M l+-XA+U$>PT/w>4 +`Y @X> MX[u "XPAM[u+zAUX[u +(z @+M w+4^>lWq `>^X>u>4q 6X4> ?(zA>XU(4w (4@ >X4> w>4+(> B(1P@4(4w @>P Hl V+44 (4A>P`U>X`>4q9X> Hl V/44>4 X4 $1UU>T NTz+4w XT S+uT>4 @>P (4`>M[uP'4VA>4 QAbzUX[uA +`w>t^1w>4 ">P@>4Y @+ @>P 6PTXAAU(4wM^>XAP+(T @+M lWq XMAq 9X> ?`w>UA(4wM"XPV(4w @>M K y\?`Mq ) Q+A^ . wP>XzA 4X[uA ,+4@>PM 41[u X4 <50 $q .Gqxq.22E 7 p S G:C2yY <QA<Uq pp.22EY yG. | 5S .22EY Gx*Y @+M ^(P S>[uAMU+w> `XM >X4M[uUX>vUX[u JB .22y >PwX4wsq

1 *\2

pppq N4`>M[uP'4VA>C`>M[uP'4VA> QAbzUX[uA ,Q+A^ *s ?4Tq 2).72)* g N

2))

2)*

Page 310: EStG 002 252 07-2012 komplett - Ertragsteuerrecht · 1 x ^Hc=:?4Tq ?4Tq ‘s QAP>XAzP+w>4 ^(T QA>(>Pt

1 *.\ ^Hc=:

9X>M>P J>P^X[uA +(z >X4> w>4+(> B(1P@4(4w z&uPA 4X[uA ^( >X4>P J>P+4U+w(4w4+[u @>4 J1PM[uPXzA>4 @>P (4`>M[uP'4VA>4 QAbzUX[uA ,TXMM$>PMA'4@UX[u<O9P([VMq .*C.yy:Y .y)Y M1"X> C"13Y p4zq .22GY *)Gsq JX>UT>uP $>P`U>X`A >M `>X@>4 3P(4@M'A^>4 @>P 6PTXAAU(4w @>P <>MA>(>P(4wMwP(4@U+w>4 z&P `>M[uPq QA-zUqY+UM1 6Pz+MM(4w 4(P X4U'4@XM[u>P 6X4V&4zA>Y `>M[uP'4VA> ?`^X>u`+PV>XA $14 <?`^"q Hl >A[q 9X> "'uP>4@ @>P `>M[uP'4VA>4 QAbzUX[uA >P^X>UA>4 X4U'4@XM[u>46X4V&4zA> ">P@>4 U>@XwUX[u X4 @X> J>P+4U+w(4w >X4`>^1w>4Y @X> z&P @X> (4`>tM[uP'4VA> QAbzUX[uA @(P[u^(z&uP>4 XMAq

&o d"U;" <'Y">PM;Yh/Ui?M;Y #"h g [) <'hn NB(4'[uMA "(P@> 4+[u @>T nQA3 .22E V>X4> >~-UX^XA> S>w>U(4w @+uX4w>u>4@ w>tAP1zz>4Y 1` @X> ?`w>UA(4wM"XPV(4w @>M K y\ ?`Mq ) z&P 6X4V&4zA>Y @X> @>T QA>(t>P+`^(w (4A>PUX>w>4Y +([u XT 5+UU @>M H>[uM>UM ^"XM[u>4 (4`>M[uP'4VA>P (4@`>M[uP'4VA>P QAbzUX[uA z&P @>4 B>XAP+(T @>P `>M[uP'4VA>4 QAbzUX[uA >X4APXAAq 9>PH1PAU+(A @>M K y\ ?`Mq ) Q+A^ . ,i9X> 6QAq z&P 6X4V&4zA> 8 wXUA `>X `>M[uPqQA>(>P-zUX[uAXw>4 @(P[u @>4 QA>(>P+`^(w +UM +`w>w1UA>4qgs (4@ @>P H1PAU+(A @>MK ) ?`Mq G Q+A^ * ,i8 M1 MX4@ @X> 8 X4U'4@XM[u>4 6X4V&4zA> @>4 8 >P^X>UA>46X4V&4zA>4 uX4^(^(P>[u4>4qgs "+P>4 X4M1">XA "X@>PM-P&[uUX[uq 3U>X[u"1uU "+PM[u14 4+[u @>P +UA>4 5+MM(4w K ) ?`Mq G Q+A^ * +UM U>~ M->[X+UXM $1PP+4wXwq f+[u@>P >P4>(A>4 =4@>P(4w XMA 4(4 VU+Pw>MA>UUAY @+MM >X4> ?`w>UA(4wM"XPV(4w 4X[uAX4 <>AP+[uA V1TTAq

JwUqZ XO4R=Q"PPY 9QAB .22GY x\\ zqI C"13Y p4zq .22GY *)GI FN33P=4Y pQAS .22GY ))y,))GY VPXAq ^(P M}MA>T+AXM[u>4 QA>UU(4w @>P lU+PMA>UU(4wZ K y\ ?`Mq ) "'P> `>MM>P w>">tM>4sq

g N ?4Tq 2)*72)x jq ?`Mq GZ ?`M[u4XAAM`>MA>(>P(4w

2)x