{"id":1132,"date":"2018-05-15T22:37:04","date_gmt":"2018-05-15T20:37:04","guid":{"rendered":"https:\/\/www.christianprodinger.com\/?p=1132"},"modified":"2019-10-24T15:14:06","modified_gmt":"2019-10-24T13:14:06","slug":"immobilienvermietung-zwischen-gesellschaft-und-gesellschafter","status":"publish","type":"post","link":"https:\/\/www.christianprodinger.com\/en\/immobilienvermietung-zwischen-gesellschaft-und-gesellschafter\/","title":{"rendered":"Immobilienvermietung zwischen Gesellschaft und Gesellschafter"},"content":{"rendered":"<div id=\"modal-ready\"><h1>Immobilienvermietung zwischen Gesellschaft und Gesellschafter<\/h1>\n<p><strong>2nd edition. SWK-Spezial 2017. Linde, 2017.<br \/>\n<\/strong><\/p>\n<p>A precise analysis of the legal development and the current legal situation and the establishment of solutions. A glossary and a checklist increase the practical value.<\/p>\n<p><!--more--><\/p>\n<p>The letting of a residential property to a shareholder built by a company belonging to this shareholder is highly controversial both from a corporate tax and a value added tax standpoint.<br \/>\nIn the book SWK-Spezial, the extensive case law of the Supreme Administrative Court and the Austrian Independent Tax Tribunal (UFS)\/Federal Finance Court as well as the core statements of the corporate tax decrees (KStR) 2013 with regard to the most important areas of doubt are presented systematically and clearly: What are the income and value added tax risks? When is it a case of a hidden dividend distribution? How can the rental contract\/rent\/return be estimated? The topics of company flats and input tax deduction are also covered. With its detailed glossary and numerous checklists and proposed solutions, SWK-Spezial is a practical guide to the right tenancy structure.<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Immobilienvermietung zwischen Gesellschaft und Gesellschafter 2nd edition. SWK-Spezial 2017. Linde,  [&#8230;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23],"tags":[],"_links":{"self":[{"href":"https:\/\/www.christianprodinger.com\/en\/wp-json\/wp\/v2\/posts\/1132"}],"collection":[{"href":"https:\/\/www.christianprodinger.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.christianprodinger.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.christianprodinger.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.christianprodinger.com\/en\/wp-json\/wp\/v2\/comments?post=1132"}],"version-history":[{"count":5,"href":"https:\/\/www.christianprodinger.com\/en\/wp-json\/wp\/v2\/posts\/1132\/revisions"}],"predecessor-version":[{"id":1182,"href":"https:\/\/www.christianprodinger.com\/en\/wp-json\/wp\/v2\/posts\/1132\/revisions\/1182"}],"wp:attachment":[{"href":"https:\/\/www.christianprodinger.com\/en\/wp-json\/wp\/v2\/media?parent=1132"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.christianprodinger.com\/en\/wp-json\/wp\/v2\/categories?post=1132"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.christianprodinger.com\/en\/wp-json\/wp\/v2\/tags?post=1132"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}