HTTP Client
2
Total requests
0
HTTP errors
Clients
http_client 2
Requests
| POST | Search | |
|---|---|---|
| Request options | [ "body" => "{"$type":"eurosoft.esMetaFoundation.esMetaSearch, eurosoft.esMetaFoundation","Query":{"$type":"eurosoft.esMetaFoundation.esMetaQueryByInList, eurosoft.esMetaFoundation","FieldName":"id","List":{"$type":"System.Collections.Generic.List`1[[System.String, mscorlib]], mscorlib","$values":["23f0cb75a86a5c661d20f508a758dae9"]},"Quoted":false},"QueryOptions":{"$type":"eurosoft.esMetaFoundation.esMetaQueryOptions, eurosoft.esMetaFoundation","OrderBy":{"$type":"System.Collections.Generic.List`1[[eurosoft.esMetaFoundation.esMetaSort, eurosoft.esMetaFoundation]], mscorlib","$values":[{"$type":"eurosoft.esMetaFoundation.esMetaSort, eurosoft.esMetaFoundation","Field":"Price_Customer","SortOrder":0}]},"ReturnNumFound":true,"StatisticFields":{"$type":"System.Collections.Generic.List`1[[System.String, mscorlib]], mscorlib","$values":[]},"Start":0,"Rows":1,"Facet":{"$type":"eurosoft.esMetaFoundation.esMetaFacetParameter, eurosoft.esMetaFoundation","Queries":{"$type":"System.Collections.Generic.List`1[[eurosoft.esMetaFoundation.IMetaFacetQuery, eurosoft.esMetaFoundation]], mscorlib","$values":[]},"Sort":true,"Limit":100,"Offset":0,"MinCount":0,"Missing":false},"FilterQueries":{"$type":"System.Collections.Generic.List`1[[eurosoft.esMetaFoundation.IMetaQuery, eurosoft.esMetaFoundation]], mscorlib","$values":[]},"ExtraParams":{"$type":"System.Collections.Generic.Dictionary`2[[System.String, mscorlib],[System.String, mscorlib]], mscorlib"}},"CatalogSearchObject":{"$type":"eurosoft.esMetaFoundation.esMetaCatalogSearchObject, eurosoft.esMetaFoundation","Catalogs":{"$type":"System.Collections.Generic.List`1[[eurosoft.esMetaFoundation.esMetaCatalog, eurosoft.esMetaFoundation]], mscorlib","$values":[{"$type":"eurosoft.esMetaFoundation.esMetaCatalog, eurosoft.esMetaFoundation","CatalogID":32,"CatalogName":"","IsUserCatalog":false},{"$type":"eurosoft.esMetaFoundation.esMetaCatalog, eurosoft.esMetaFoundation","CatalogID":31,"CatalogName":"","IsUserCatalog":false,"UseReferenceCatalog":true,"ReferenceCatalogID":8,"ReferenceCatalogName":"","ReferenceIsUserCatalog":false,"References":{"$type":"System.Collections.Generic.List`1[[System.String, mscorlib]], mscorlib","$values":["MEDIA","TEXT"]}},{"$type":"eurosoft.esMetaFoundation.esMetaCatalog, eurosoft.esMetaFoundation","CatalogID":1,"CatalogName":"haupt_verlag","IsUserCatalog":true}]},"Behaviour":1},"ConvertCoverUrls":true}" "headers" => [ "Content-Type" => "application/json" ] ] |
|
| Response |
200
[ "info" => [ "header_size" => 257 "request_size" => 307 "total_time" => 1.042801 "namelookup_time" => 0.002529 "connect_time" => 0.017395 "pretransfer_time" => 0.077919 "size_upload" => 2382.0 "size_download" => 1457.0 "speed_download" => 1397.0 "speed_upload" => 2284.0 "download_content_length" => 1457.0 "upload_content_length" => 2382.0 "starttransfer_time" => 0.07799 "primary_ip" => "195.252.129.217" "primary_port" => 443 "local_ip" => "172.19.0.5" "local_port" => 49328 "http_version" => 3 "protocol" => 2 "scheme" => "HTTPS" "appconnect_time_us" => 77561 "connect_time_us" => 17395 "namelookup_time_us" => 2529 "pretransfer_time_us" => 77919 "starttransfer_time_us" => 77990 "total_time_us" => 1042801 "effective_method" => "POST" "capath" => "/etc/ssl/certs" "cainfo" => "/etc/ssl/certs/ca-certificates.crt" "start_time" => 1770222633.365 "original_url" => "https://app.eurosoft.net/esConnectMetaB2/V1/Meta/Search" "pause_handler" => Closure(float $duration) {#20056 : "Symfony\Component\HttpClient\Response\CurlResponse" : { : CurlHandle {#20319 …} : Symfony\Component\HttpClient\Internal\CurlClientState {#20259 …} : -9223372036854775808 } } "debug" => """ * Trying 195.252.129.217:443...\n * Connected to app.eurosoft.net (195.252.129.217) port 443 (#0)\n * ALPN: offers h2,http/1.1\n * CAfile: /etc/ssl/certs/ca-certificates.crt\n * CApath: /etc/ssl/certs\n * SSL connection using TLSv1.2 / ECDHE-RSA-AES256-GCM-SHA384\n * ALPN: server accepted h2\n * Server certificate:\n * subject: CN=app.eurosoft.net\n * start date: Feb 4 14:00:09 2026 GMT\n * expire date: May 5 14:00:08 2026 GMT\n * subjectAltName: host "app.eurosoft.net" matched cert's "app.eurosoft.net"\n * issuer: C=US; O=Let's Encrypt; CN=R12\n * SSL certificate verify ok.\n * using HTTP/2\n * h2h3 [:method: POST]\n * h2h3 [:path: /esConnectMetaB2/V1/Meta/Search]\n * h2h3 [:scheme: https]\n * h2h3 [:authority: app.eurosoft.net]\n * h2h3 [content-type: application/json]\n * h2h3 [es-sessionid: f65b3fa85e7fecee979d09bf95672c5f]\n * h2h3 [accept: */*]\n * h2h3 [authorization: Basic SGF1cHRWZXJsYWcwMTpZMChyJEYvaWFkYTY=]\n * h2h3 [user-agent: Symfony HttpClient (Curl)]\n * h2h3 [accept-encoding: gzip]\n * h2h3 [content-length: 2382]\n * Using Stream ID: 1 (easy handle 0x574a04f0c180)\n > POST /esConnectMetaB2/V1/Meta/Search HTTP/2\r\n Host: app.eurosoft.net\r\n content-type: application/json\r\n es-sessionid: f65b3fa85e7fecee979d09bf95672c5f\r\n accept: */*\r\n authorization: Basic SGF1cHRWZXJsYWcwMTpZMChyJEYvaWFkYTY=\r\n user-agent: Symfony HttpClient (Curl)\r\n accept-encoding: gzip\r\n content-length: 2382\r\n \r\n * We are completely uploaded and fine\n < HTTP/2 200 \r\n < cache-control: no-cache\r\n < pragma: no-cache\r\n < content-length: 1457\r\n < content-type: application/json; charset=utf-8\r\n < expires: -1\r\n < server: Microsoft-IIS/10.0\r\n < x-aspnet-version: 4.0.30319\r\n < x-powered-by: ASP.NET\r\n < date: Wed, 04 Feb 2026 16:30:34 GMT\r\n < \r\n """ ] "url" => "https://app.eurosoft.net/esConnectMetaB2/V1/Meta/Search" "response_headers" => [ "HTTP/2 200 " "cache-control: no-cache" "pragma: no-cache" "content-length: 1457" "content-type: application/json; charset=utf-8" "expires: -1" "server: Microsoft-IIS/10.0" "x-aspnet-version: 4.0.30319" "x-powered-by: ASP.NET" "date: Wed, 04 Feb 2026 16:30:34 GMT" ] "response_json" => [ "$type" => "eurosoft.esMetaFoundation.esMetaSearchResult, eurosoft.esMetaFoundation" "Items" => [ "$type" => "System.Collections.Generic.List`1[[eurosoft.esMetaCatalog.esMetaData.esMetaItem, eurosoft.esMetaCatalog.esMetaData]], mscorlib" "$values" => [] ] "FacetFields" => [ "$type" => "System.Collections.Generic.Dictionary`2[[System.String, mscorlib],[System.Collections.Generic.ICollection`1[[System.Collections.Generic.KeyValuePair`2[[System.String, mscorlib],[System.Int32, mscorlib]], mscorlib]], mscorlib]], mscorlib" ] "NumFound" => 0 "Start" => 0 "MaxScore" => null "Status" => 0 "QTime" => 933 "Params" => null "StatResult" => [ "$type" => "System.Collections.Generic.Dictionary`2[[System.String, mscorlib],[eurosoft.esMetaFoundation.esMetaSearchStatResult, eurosoft.esMetaFoundation]], mscorlib" "EAN" => [ "$type" => "eurosoft.esMetaFoundation.esMetaSearchStatResult, eurosoft.esMetaFoundation" "Min" => null "Max" => null "Sum" => null "Count" => 0 "Missing" => 0 "Cardinality" => 0 "SumOfSquares" => null "Mean" => null "StdDev" => null "FacetResults" => [ "$type" => "System.Collections.Generic.Dictionary`2[[System.String, mscorlib],[System.Collections.Generic.Dictionary`2[[System.String, mscorlib],[eurosoft.esMetaFoundation.esMetaSearchStatResult, eurosoft.esMetaFoundation]], mscorlib]], mscorlib" ] ] ] ] ] |
|
| POST | Search | |
|---|---|---|
| Request options | [ "body" => "{"$type":"eurosoft.esMetaFoundation.esMetaSearch, eurosoft.esMetaFoundation","Query":{"$type":"eurosoft.esMetaFoundation.esMetaQueryByInList, eurosoft.esMetaFoundation","FieldName":"id","List":{"$type":"System.Collections.Generic.List`1[[System.String, mscorlib]], mscorlib","$values":["BZ@38369572"]},"Quoted":false},"QueryOptions":{"$type":"eurosoft.esMetaFoundation.esMetaQueryOptions, eurosoft.esMetaFoundation","OrderBy":{"$type":"System.Collections.Generic.List`1[[eurosoft.esMetaFoundation.esMetaSort, eurosoft.esMetaFoundation]], mscorlib","$values":[]},"ReturnNumFound":true,"StatisticFields":{"$type":"System.Collections.Generic.List`1[[System.String, mscorlib]], mscorlib","$values":[]},"Start":0,"Rows":25,"Facet":{"$type":"eurosoft.esMetaFoundation.esMetaFacetParameter, eurosoft.esMetaFoundation","Queries":{"$type":"System.Collections.Generic.List`1[[eurosoft.esMetaFoundation.IMetaFacetQuery, eurosoft.esMetaFoundation]], mscorlib","$values":[]},"Sort":true,"Limit":100,"Offset":0,"MinCount":0,"Missing":false},"FilterQueries":{"$type":"System.Collections.Generic.List`1[[eurosoft.esMetaFoundation.IMetaQuery, eurosoft.esMetaFoundation]], mscorlib","$values":[]},"ExtraParams":{"$type":"System.Collections.Generic.Dictionary`2[[System.String, mscorlib],[System.String, mscorlib]], mscorlib"}},"CatalogSearchObject":{"$type":"eurosoft.esMetaFoundation.esMetaCatalogSearchObject, eurosoft.esMetaFoundation","Catalogs":{"$type":"System.Collections.Generic.List`1[[eurosoft.esMetaFoundation.esMetaCatalog, eurosoft.esMetaFoundation]], mscorlib","$values":[{"$type":"eurosoft.esMetaFoundation.esMetaCatalog, eurosoft.esMetaFoundation","CatalogID":32,"CatalogName":"","IsUserCatalog":false},{"$type":"eurosoft.esMetaFoundation.esMetaCatalog, eurosoft.esMetaFoundation","CatalogID":31,"CatalogName":"","IsUserCatalog":false,"UseReferenceCatalog":true,"ReferenceCatalogID":8,"ReferenceCatalogName":"","ReferenceIsUserCatalog":false,"References":{"$type":"System.Collections.Generic.List`1[[System.String, mscorlib]], mscorlib","$values":["MEDIA","TEXT"]}},{"$type":"eurosoft.esMetaFoundation.esMetaCatalog, eurosoft.esMetaFoundation","CatalogID":1,"CatalogName":"haupt_verlag","IsUserCatalog":true}]},"Behaviour":1},"ConvertCoverUrls":true}" "headers" => [ "Content-Type" => "application/json" ] ] |
|
| Response |
200
[ "info" => [ "header_size" => 258 "request_size" => 307 "total_time" => 1.055128 "namelookup_time" => 0.000248 "pretransfer_time" => 0.000407 "size_upload" => 2248.0 "size_download" => 29087.0 "speed_download" => 27567.0 "speed_upload" => 2130.0 "download_content_length" => 29087.0 "upload_content_length" => 2248.0 "starttransfer_time" => 0.000441 "primary_ip" => "195.252.129.217" "primary_port" => 443 "local_ip" => "172.19.0.5" "local_port" => 49328 "http_version" => 3 "protocol" => 2 "scheme" => "HTTPS" "namelookup_time_us" => 248 "pretransfer_time_us" => 407 "starttransfer_time_us" => 441 "total_time_us" => 1055128 "effective_method" => "POST" "capath" => "/etc/ssl/certs" "cainfo" => "/etc/ssl/certs/ca-certificates.crt" "start_time" => 1770222634.4136 "original_url" => "https://app.eurosoft.net/esConnectMetaB2/V1/Meta/Search" "pause_handler" => Closure(float $duration) {#19738 : "Symfony\Component\HttpClient\Response\CurlResponse" : { : CurlHandle {#19742 …} : Symfony\Component\HttpClient\Internal\CurlClientState {#20259 …} : -9223372036854775796 } } "debug" => """ * Found bundle for host: 0x574a04fef650 [can multiplex]\n * Re-using existing connection #0 with host app.eurosoft.net\n * h2h3 [:method: POST]\n * h2h3 [:path: /esConnectMetaB2/V1/Meta/Search]\n * h2h3 [:scheme: https]\n * h2h3 [:authority: app.eurosoft.net]\n * h2h3 [content-type: application/json]\n * h2h3 [es-sessionid: f65b3fa85e7fecee979d09bf95672c5f]\n * h2h3 [accept: */*]\n * h2h3 [authorization: Basic SGF1cHRWZXJsYWcwMTpZMChyJEYvaWFkYTY=]\n * h2h3 [user-agent: Symfony HttpClient (Curl)]\n * h2h3 [accept-encoding: gzip]\n * h2h3 [content-length: 2248]\n * Using Stream ID: 3 (easy handle 0x574a04f3f760)\n > POST /esConnectMetaB2/V1/Meta/Search HTTP/2\r\n Host: app.eurosoft.net\r\n content-type: application/json\r\n es-sessionid: f65b3fa85e7fecee979d09bf95672c5f\r\n accept: */*\r\n authorization: Basic SGF1cHRWZXJsYWcwMTpZMChyJEYvaWFkYTY=\r\n user-agent: Symfony HttpClient (Curl)\r\n accept-encoding: gzip\r\n content-length: 2248\r\n \r\n * We are completely uploaded and fine\n < HTTP/2 200 \r\n < cache-control: no-cache\r\n < pragma: no-cache\r\n < content-length: 29087\r\n < content-type: application/json; charset=utf-8\r\n < expires: -1\r\n < server: Microsoft-IIS/10.0\r\n < x-aspnet-version: 4.0.30319\r\n < x-powered-by: ASP.NET\r\n < date: Wed, 04 Feb 2026 16:30:35 GMT\r\n < \r\n """ ] "url" => "https://app.eurosoft.net/esConnectMetaB2/V1/Meta/Search" "response_headers" => [ "HTTP/2 200 " "cache-control: no-cache" "pragma: no-cache" "content-length: 29087" "content-type: application/json; charset=utf-8" "expires: -1" "server: Microsoft-IIS/10.0" "x-aspnet-version: 4.0.30319" "x-powered-by: ASP.NET" "date: Wed, 04 Feb 2026 16:30:35 GMT" ] "response_json" => [ "$type" => "eurosoft.esMetaFoundation.esMetaSearchResult, eurosoft.esMetaFoundation" "Items" => [ "$type" => "System.Collections.Generic.List`1[[eurosoft.esMetaCatalog.esMetaData.esMetaItem, eurosoft.esMetaCatalog.esMetaData]], mscorlib" "$values" => [ [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaItem, eurosoft.esMetaCatalog.esMetaData" "WasCalculated" => true "XmlHash" => null "ParentAppID" => null "Amount" => 1.0 "GroupSequence" => 0 "MetaItemID" => 0 "CatalogVariations" => [ "$type" => "System.Collections.Generic.Dictionary`2[[System.String, mscorlib],[System.String, mscorlib]], mscorlib" ] "Scores" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaScores, eurosoft.esMetaCatalog.esMetaData" "$values" => [ [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaScore, eurosoft.esMetaCatalog.esMetaData" "Source" => 1 "Score" => 0.5 ] ] ] "IsLoaded" => true "CatalogSupplierOrderID" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaOrderID, eurosoft.esMetaCatalog.esMetaData" "Type" => 5 "UnitQuantity" => null "OrderQuantity" => 0.0 "OrderNr" => "38369572" "IsMainOrderNumber" => false "IsManufacturerOrderNumber" => false "ValidForProductform" => 0 "ValidForMediaFormat" => 0 ] "CompleteOrderIDs" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaOrderIDs, eurosoft.esMetaCatalog.esMetaData" "$values" => [ [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaOrderID, eurosoft.esMetaCatalog.esMetaData" "Type" => 5 "UnitQuantity" => null "OrderQuantity" => 0.0 "OrderNr" => "978-3-346-58585-1" "IsMainOrderNumber" => false "IsManufacturerOrderNumber" => false "ValidForProductform" => 0 "ValidForMediaFormat" => 0 ] [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaOrderID, eurosoft.esMetaCatalog.esMetaData" "Type" => 3 "UnitQuantity" => null "OrderQuantity" => 0.0 "OrderNr" => "9783346585851" "IsMainOrderNumber" => false "IsManufacturerOrderNumber" => false "ValidForProductform" => 0 "ValidForMediaFormat" => 0 ] [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaOrderID, eurosoft.esMetaCatalog.esMetaData" "Type" => 1 "UnitQuantity" => null "OrderQuantity" => 0.0 "OrderNr" => "3346585859" "IsMainOrderNumber" => false "IsManufacturerOrderNumber" => false "ValidForProductform" => 0 "ValidForMediaFormat" => 0 ] [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaOrderID, eurosoft.esMetaCatalog.esMetaData" "Type" => 5 "UnitQuantity" => null "OrderQuantity" => 0.0 "OrderNr" => "38369572" "IsMainOrderNumber" => false "IsManufacturerOrderNumber" => false "ValidForProductform" => 0 "ValidForMediaFormat" => 0 ] ] ] "PrimaryISBN" => "3346585859" "PrimaryEAN" => "9783346585851" "Catalog" => "BZ" "SubCatalogs" => [ "$type" => "System.Collections.Generic.List`1[[System.String, mscorlib]], mscorlib" "$values" => [ "BZDL" ] ] "MetaCustomerIDs" => [ "$type" => "System.Collections.Generic.List`1[[System.Int32, mscorlib]], mscorlib" "$values" => [] ] "ProductCloudID" => null "ForeignReference" => "38369572" "ERPPrimaryKey" => null "StockInfos" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaStocks, eurosoft.esMetaCatalog.esMetaData" "$values" => [] ] "Praeferenz" => null "Relevanz" => 0.0 "SellingState" => 2 "SellingStateNote" => null "ProductForm" => 25 "ProductFormOrgCode" => "DG" "Coverlink" => null "TaxPercent" => 0.0 "Weight" => 0 "ItemState" => 4 "Created" => "0001-01-01T00:00:00" "PublishingDate" => "2022-02-07T00:00:00" "UnpublishingDate" => "0001-01-01T00:00:00" "ProductionCountry_ISO3166_1" => "DE" "NumberOfPieces" => 1 "Texts" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaTexts, eurosoft.esMetaCatalog.esMetaData" "$values" => [ [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaText, eurosoft.esMetaCatalog.esMetaData" "TextType" => 10 "Text" => "Studienarbeit aus dem Jahr 2018 im Fachbereich Jura - Steuerrecht, Note: 2,0, FOM Hochschule für Oekonomie & Management gemeinnützige GmbH, Dortmund früher Fachhochschule, Veranstaltung: Besteuerung von Übertragungsvorgängen, Sprache: Deutsch, Abstract: Die Frage der Unternehmensnachfolge stellt viele Unternehmer vor große Herausforderungen. Der Unternehmer wird daran interessiert sein, dass sein Unternehmen fortgeführt wird, wenn er sich selbst zur Ruhe setzt. Um die Unternehmensfortführung gewährleisten zu können, wäre es möglich, das Unternehmen an Interessenten zu verkaufen. Soll die Übertragung im Familienkreis stattfinden, kann der Unternehmer in Betracht ziehen, das Unternehmen oder Anteile zu verschenken. Dadurch ist eine finanzielle Belastung des Nachfolgers vermeidbar und es wird ein Anreiz für die Übernahme des Unternehmens geschaffen. Im Hinblick auf die verschiedenen Rechtsformen von Unternehmen und der dadurch resultierenden Vielzahl an Gestaltungsmöglichkeiten der Unternehmensnachfolge befasst sich diese Seminararbeit ausschließlich mit den Personengesellschaften und ihren unentgeltlichen Übertragungen. Zunächst soll dem Leser ein grundlegendes Verständnis von Personengesellschaften und Mitunternehmeranteilen vermittelt und erklärt werden, worum es sich bei Betriebsvermögen handelt. Darauf aufbauend wird ein Überblick über ertragsteuerliche Aspekte einer unentgeltlichen Übertragung von Mitunternehmeranteilen gegeben. Primäre Zielsetzung dieser Arbeit ist die Analyse der schenkungsteuerlichen Folgen, die sich aus der unentgeltlichen Übertragung von Mitunternehmeranteilen ergeben können. Dabei ist es unabdinglich, bestimmte Bewertungsgrundsätze für das Betriebsvermögen herauszuarbeiten, um daraufhin den Wert des Mitunternehmeranteils festzulegen und mögliche Konsequenzen beurteilen zu können." ] [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaText, eurosoft.esMetaCatalog.esMetaData" "TextType" => 14 "Text" => "Studienarbeit aus dem Jahr 2018 im Fachbereich Jura - Steuerrecht, Note: 2,0, FOM Hochschule für Oekonomie & Management gemeinnützige GmbH, Dortmund früher Fachhochschule, Veranstaltung: Besteuerung von Übertragungsvorgängen, Sprache: Deutsch, Abstract: Die Frage der Unternehmensnachfolge stellt viele Unternehmer vor große Herausforderungen. Der Unternehmer wird daran interessiert sein, dass sein Unternehmen fortgeführt wird, wenn er sich selbst zur Ruhe setzt. Um die Unternehmensfortführung gewährleisten zu können, wäre es möglich, das Unternehmen an Interessenten zu verkaufen. Soll die Übertragung im Familienkreis stattfinden, kann der Unternehmer in Betracht ziehen, das Unternehmen oder Anteile zu verschenken. Dadurch ist eine finanzielle Belastung des Nachfolgers vermeidbar und es wird ein Anreiz für die Übernahme des Unternehmens geschaffen. Im Hinblick auf die verschiedenen Rechtsformen von Unternehmen und der dadurch resultierenden Vielzahl an Gestaltungsmöglichkeiten der Unternehmensnachfolge befasst sich diese Seminararbeit ausschließlich mit den Personengesellschaften und ihren unentgeltlichen Übertragungen. Zunächst soll dem Leser ein grundlegendes Verständnis von Personengesellschaften und Mitunternehmeranteilen vermittelt und erklärt werden, worum es sich bei Betriebsvermögen handelt. Darauf aufbauend wird ein Überblick über ertragsteuerliche Aspekte einer unentgeltlichen Übertragung von Mitunternehmeranteilen gegeben. Primäre Zielsetzung dieser Arbeit ist die Analyse der schenkungsteuerlichen Folgen, die sich aus der unentgeltlichen Übertragung von Mitunternehmeranteilen ergeben können. Dabei ist es unabdinglich, bestimmte Bewertungsgrundsätze für das Betriebsvermögen herauszuarbeiten, um daraufhin den Wert des Mitunternehmeranteils festzulegen und mögliche Konsequenzen beurteilen zu können." ] ] ] "Prices" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaPrices, eurosoft.esMetaCatalog.esMetaData" "$values" => [ [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaPrice, eurosoft.esMetaCatalog.esMetaData" "PriceType" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaPriceType, eurosoft.esMetaCatalog.esMetaData" "PriceType" => 4 "IsFixedPrice" => false "PriceTypeDescription" => null ] "Currency_ISO4217" => "CHF" "ValidForCountry_ISO3166_1" => "CH" "Value" => 17.0 "PriceUnit" => 1.0 "PriceName" => null "PriceHint" => "Formel: PREIS+1" "TaxPercent" => 0.0 "TaxType" => 1 "ValidFrom" => "0001-01-01T00:00:00" "ValidTo" => "0001-01-01T00:00:00" "UnitPriceText" => null "PriceParts" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaPriceParts, eurosoft.esMetaCatalog.esMetaData" "$values" => [] ] "PriceBoardEntries" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaPriceBoardEntries, eurosoft.esMetaCatalog.esMetaData" "$values" => [] ] "HasPriceParts" => false "HasPriceParts_WithDifferentMwst" => false ] ] ] "ZsPricePartInfos" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaZsPricePartInfos, eurosoft.esMetaCatalog.esMetaData" "$values" => [] ] "HasPriceParts" => false "HasPriceParts_WithDifferentMwst" => false "TechInfos" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaTechInfos, eurosoft.esMetaCatalog.esMetaData" "$values" => [] ] "Medias" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaMedias, eurosoft.esMetaCatalog.esMetaData" "$values" => [ [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaMedia, eurosoft.esMetaCatalog.esMetaData" "ParentID" => 0 "Type" => 4 "Format" => 2 "LinkType" => 1 "Link" => "https://media.eurosoft.net/CHSBZCOP0338369572.jpg" "LocalPath" => null "AuthHeader" => null "Size" => "Medium" "TypeDetail" => "Standard" "NoExtensionCheck" => true "Width" => 0 "Height" => 180 "IsImageNoExtensionCheck" => true "IsImage" => true "OrderString" => null ] ] ] "Hierarchicals" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaHierarchicals, eurosoft.esMetaCatalog.esMetaData" "$values" => [] ] "Categories" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaCategories, eurosoft.esMetaCatalog.esMetaData" "$values" => [] ] "Series" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaSeries, eurosoft.esMetaCatalog.esMetaData" "$values" => [] ] "Propertys" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaPropertys, eurosoft.esMetaCatalog.esMetaData" "$values" => [ [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaProperty, eurosoft.esMetaCatalog.esMetaData" "PropertyType" => 26 "AdditionalInfo" => null "Content" => "German" ] [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaProperty, eurosoft.esMetaCatalog.esMetaData" 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