Capital gain II due to transformation of legal form

The joy over a tax-neutral conversion within the scope of §§ 20 or 21 UmwStG is often great. However, not far away lurks the danger of triggering a retroactive contribution profit I or II by a corresponding act. In his essay, POELLATH professional Tobias Deschenhalm deals with a recently published ruling of the Münster Tax Court, which decided on a downstream change of legal form and its consequences.