This article needs revision: The footstep theory is not simply synonymous with "universal succession". It is probably about the question of whether and, if so, to what extent a legal successor is to be treated for tax purposes like the legal predecessor, i. H. the legal successor "follows in the footsteps" of the legal predecessor for tax purposes, for example when transferring shares. The question is apparently answered differently in Finanzverwaltung and Rspr, cf. Footstep theory trampled underfoot . Please help to improve it , and then remove this flag.