Bei der Angstklausel handelt es sich um ein au\u00dferordentliches K\u00fcndigungsrecht, von dem der Emittent eines Genussscheines dann Gebrauch machen kann, wenn der Gesetzgeber eine Rechtsvorschrift erl\u00e4sst, welche die Behandlung des Genussscheines \u00e4ndert. Der Genussschein kann durch die neu in Kraft tretende Rechtsvorschrift steuerlich anders behandelt werden oder aber das eingenommene Geld durch die Ausgabe der Genussscheine (Genussscheinkapital) kann nur noch beschr\u00e4nkt als haftendes Eigenkapital anerkannt werden. In beiden F\u00e4llen hat der Emittent das Recht, den Genussschein vorzeitig zu k\u00fcndigen.<\/p>\n","protected":false},"excerpt":{"rendered":"
Bei der Angstklausel handelt es sich um ein au\u00dferordentliches K\u00fcndigungsrecht, von dem der Emittent eines Genussscheines dann Gebrauch machen kann, wenn der Gesetzgeber eine Rechtsvorschrift erl\u00e4sst, welche die Behandlung des Genussscheines \u00e4ndert. Der Genussschein kann durch die neu in Kraft tretende Rechtsvorschrift steuerlich anders behandelt werden oder aber das eingenommene Geld durch die Ausgabe der […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-4692","page","type-page","status-publish","hentry"],"translation":{"provider":"WPGlobus","version":"3.0.2","language":"en","enabled_languages":["de","en"],"languages":{"de":{"title":true,"content":true,"excerpt":false},"en":{"title":false,"content":false,"excerpt":false}}},"featured_image_urls_v2":{"full":"","thumbnail":"","medium":"","medium_large":"","large":"","1536x1536":"","2048x2048":""},"post_excerpt_stackable_v2":"
Bei der Angstklausel handelt es sich um ein au\u00dferordentliches K\u00fcndigungsrecht, von dem der Emittent eines Genussscheines dann Gebrauch machen kann, wenn der Gesetzgeber eine Rechtsvorschrift erl\u00e4sst, welche die Behandlung des Genussscheines \u00e4ndert. Der Genussschein kann durch die neu in Kraft tretende Rechtsvorschrift steuerlich anders behandelt werden oder aber das eingenommene Geld durch die Ausgabe der Genussscheine (Genussscheinkapital) kann nur noch beschr\u00e4nkt als haftendes Eigenkapital anerkannt werden. In beiden F\u00e4llen hat der Emittent das Recht, den Genussschein vorzeitig zu k\u00fcndigen.<\/p>\n","category_list_v2":"","author_info_v2":{"name":"PrudentWater","url":"https:\/\/prudentwater.com\/en\/author\/niklas33\/"},"comments_num_v2":"0 comments","_links":{"self":[{"href":"https:\/\/prudentwater.com\/en\/wp-json\/wp\/v2\/pages\/4692","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/prudentwater.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/prudentwater.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/prudentwater.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/prudentwater.com\/en\/wp-json\/wp\/v2\/comments?post=4692"}],"version-history":[{"count":0,"href":"https:\/\/prudentwater.com\/en\/wp-json\/wp\/v2\/pages\/4692\/revisions"}],"wp:attachment":[{"href":"https:\/\/prudentwater.com\/en\/wp-json\/wp\/v2\/media?parent=4692"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}