016 • Earn-Out
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016 • Earn-Out
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About this listen
Earn-Out-Klauseln gelten als pragmatischer Kompromiss – führen in der Praxis aber regelmäßig zu Konflikten, Missverständnissen und steuerlichen Überraschungen.
Prof. Dr. Heribert Heckschen spricht mit Dr. Christian Flache und Torsten Zapf über typische Fehler in der Vertragsgestaltung, steuerliche Stolperfallen nach BFH-Rechtsprechung und die unausweichliche Frage: Was passiert eigentlich mit den Gewinnen des laufenden und zukünftigen Geschäftsjahrs?
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In the spirit of reconciliation, Audible acknowledges the Traditional Custodians of country throughout Australia and their connections to land, sea and community. We pay our respect to their elders past and present and extend that respect to all Aboriginal and Torres Strait Islander peoples today.