· Insight

Capital gain II due to transformation of legal form

Original: “Einbringungsgewinn II durch Formwechsel”

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.

in: Handelsblatt online, Steuerboard, August 2, 2022
Authors: Tobias Deschenhalm
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