Hans Gunnar Fleischmann

from Wikipedia, the free encyclopedia

Hans Gunnar Fleischmann (* May 17, 1939 ; † December 17, 2015 ) was a German tax advisor and professor for business taxation .

Life

Hans Gunnar Fleischmann studied economics and in 1971 at the University of Wuerzburg to Dr. rer. pole. PhD. He worked for many years as a tax officer, later as a tax advisor in Munich. He lived in Schwabing and in Keitum on Sylt.

The main area of ​​work was the taxation of national and international real estate investments , such as capital investments , real estate funds and builder models . In 1992 he was appointed professor for accounting and tax law at the Landshut University of Applied Sciences .

Fleischmann has published numerous papers and articles on German tax issues.

Fonts

  • The Transformation Tax Act 1969 as part of the harmonization efforts: Transformation, merger and incorporation of companies in Germany and France with special consideration of the establishment of a common market and the harmonization proposals of the EC Commission , Schmitt & Meyer 1972 (dissertation)
  • Crediting procedures under corporate tax law: similarities and differences between the French and the two crediting procedures discussed in the Federal Republic of Germany , W. Stollfuss 1972
  • Tax harmonization and changes to corporate reform , Goldmann 1973
  • Taxes that become wealth ?: e. Guide to tax-privileged capital investments , Verlag Moderne Industrie 1978, together with Hans-Dieter Meyerhoff, Helmut W. Röschinger
  • Use of life insurance for financing: BMF letter of December 21, 1992 (IV B 1 - S 2221 - 210 / 92IV B 2 - S 2134 - 90/92) IN: Volume 34 of German tax law, CH Beck 1993
  • Taxes that become wealth? Guide to tax-privileged capital investments , MVG Landberg am Lech 1984 (8th edition), ISBN 3-478-01668-1

Articles (selection from 2000)

  • Tax Law - Article - The application letter of the BMF to S 2b EStG , IN: German Tax Law: DStR; Wochenschrift & comprehensive database for tax consultants, CH Beck 2000, ISSN 0012-1347, together with Dirk Meyer-Scharenberg
  • Tax law - the 5th builders' decree - the end of afler fund models? - Comments on the draft of a new building owner and fund decree , IN: German tax law: DStR; Weekly & comprehensive database for tax consultants, CH Beck 2002, ISSN 0012-1347
  • Tax law - finally published: The new builder and fund decree , IN: German tax law: DStR; Wochenschrift & comprehensive database for tax consultants, CH Beck 2004, ISSN 0012-1347, together with Dirk Meyer-Scharenberg
  • Tax law - ground rent prepayment: beginning and end of a tax saving model , IN: German tax law: DStR; Weekly and comprehensive database for tax consultants, CH Beck 2004, ISSN 0012-1347
  • Tax law - Articles - The new hobby decree - On the BMF letter dated October 8, 2004 - In a letter dated October 8, 2004, the BMF commented on the intention to earn income from income from renting and leasing. Fleischmann brings a critical summary of this new "Hobby Decree". , IN: The company: business administration, tax law, commercial law, labor law, Handelsblatt Düsseldorf 2005, ISSN 0005-9935
  • Tax law - The new (section sign) 15b EStG: The final death of the tax saving models - According to (section sign) 15b EStG, losses from all fund structures may only be offset against later, positive income "from the same source of income", i.e. from the same fund . , IN: The company: business administration, tax law, commercial law, labor law, Handelsblatt Düsseldorf 2006, ISSN 0005-9935
  • Tax law - BMF letter of 17.7.2007 - IV B 2 - S 2241 - b-07-0001 - application letter to (section sign) 15b EStG , IN: The company: business administration, tax law, commercial law, labor law, Handelsblatt Düsseldorf 2007, ISSN 0005-9935
  • New tax rulings on closed funds , IN: The company: rightly secure innovation., Handelsblatt Fachmedien Düsseldorf 2010, ISSN 0005-9935

swell

  • Who's Who in Germany 1976 , volumes 1–2, page 455

Web links

Individual evidence

  1. ^ Hans Gunnar Fleischmann's obituary notice , FAZ , January 5, 2016
  2. ↑ Website Hans Gunnar Fleischmann , University of Landshut , January 5, 2016
personal data
SURNAME Fleischmann, Hans Gunnar
BRIEF DESCRIPTION German tax advisor
DATE OF BIRTH May 17, 1939
DATE OF DEATH 17th December 2015