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Sperrfristen Nach § 22 Umwstg: Grundtatbestand, Ersatztatbestände Und Ausnahmen

Sperrfristen Nach § 22 Umwstg: Grundtatbestand, Ersatztatbestände Und Ausnahmen

Paperback

Series: Schriften Zum Steuerrecht, Book 202

Investing & FinanceGeneral Law

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ISBN10: 3428197437
ISBN13: 9783428197439
Publisher: Duncker & Humblot
Pages: 271
Weight: 0.92
Language: German
Lock-up Periods Pursuant to Section 22 of the
German Reorganization Tax Act (Umwandlungssteuergesetz). Principal Condition,
Substitute Conditions, and Statutory Exceptions This thesis provides an in-depth
analysis of the lock-up periods under Section 22 of the German Reorganization Tax Act
(Umwandlungssteuergesetz - UmwStG) in the context of contributions to corporations.
It examines the interpretation and interrelation of the principal condition of
disposal and the substitute conditions set out in Section 22(1) sentence 6 and
Section 22(2) sentence 6 UmwStG, as well as the corresponding statutory exceptions.
Through this analysis, the work develops a coherent understanding of all principal,
supplementary, and exceptional conditions and clearly identifies existing structural
inconsistencies within the legal framework.

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