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Bus/Financial - Finance (general) | | German term or phrase: überschießende Außenhaftung | Lediglich bei einer Innenfinanzierung des Fonds ergeben sich steuerliche Auswirkungen, da durch die Eintragung der Haftsumme in Höhe der Beteiligung zzgl. Agio die sog. "überschießende Außenhaftung" nach
§ 271 Abs. 1 HGB entsteht. |
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