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- Title
Schachtelprivilegien in Umwandlungsfällen von Kapitalgesellschaften am Beispiel der Verschmelzung.
- Authors
Schaumberger, Marcus; Stößel, Johannes
- Abstract
The article focuses on laws governing privileges in cases of transformation of corporations in Germany using the example of a merger. It mentions that if the transferred business assets included a participation in another corporation and this pays a dividend to the acquiring corporation in the year of the merger, the question arises whether the principle of one-off taxation at company level is fulfilled in the current corporate tax system for corporations.
- Subjects
ASSETS (Accounting); MERGERS &; acquisitions; DIVIDENDS; CORPORATE tax laws
- Publication
FinanzRundschau, 2021, Vol 103, Issue 16, p773
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2021-1031603