Law on tax measures accompanying the introduction of the European company and changes to other tax regulations
| Basic data | |
|---|---|
| Title: | Law on tax measures accompanying the introduction of the European company and changes to other tax regulations |
| Abbreviation: | SEStEG |
| Type: | Federal law |
| Scope: | Federal Republic of Germany |
| Legal matter: | Tax law |
| Issued on: | December 7, 2006 ( Federal Law Gazette I p. 2782 , ber. 2007 I p. 68 ) |
| Entry into force on: | December 13, 2006 |
| GESTA : | D032 |
| Please note the note on the applicable legal version. | |
The Law on Tax Accompanying Measures for the Introduction of the European Company and for the Amendment of Other Tax Regulations (SEStEG) is a law that adapts the regulations in German tax law for the restructuring of companies to the latest developments in European law in the area of company law and tax law. The core of the law is a new conversion tax law . In addition, the Income Tax Act , the Corporate Income Tax Act and some other tax laws and ordinances will be changed.
The SEStEG is enacted to implement the Merger Directive ; in particular, detailed regulations on European companies (SE) are introduced into the Transformation Tax Act. One of the main aims of the law is to simplify cross-border corporate restructuring within the European Community .
The law, also known as the “New Transformation Tax Act”, was passed by the Bundestag on November 9, 2006 and entered into force on December 13, 2006.
literature
- Rödder, Schumacher: The upcoming SEStEG: The planned new transformation tax law - The government draft of a law on tax measures accompanying the introduction of the European company and to change other tax regulations. Part I: DStR 2006, p. 1481, Part II: DStR 2006, p. 1525.
- Körner: Comments on the SEStEG draft of April 21, 2006. IStR 2006, p. 469.
- Tax Law Committee of the German Lawyers' Association: Opinion on the law on the tax measures accompanying the introduction of the European company and on changes to other tax regulations (SEStEG). NZG 2006, p. 819.
- BStBK before finance committee: Annual Tax Act 2007 and SEStEG , DStR-KR 2006, p. 43.
- Sebastian Benz, Oliver Rosenberg: Contribution processes according to the government draft of the SEStEG. Special No. 08, 51 (for BB 2006 issue 44)
- Andreas Schaflitzl, Gerhard Widmayer: The taxation of conversions according to the government draft of the SEStEG. Special No. 08, 36 (for BB 2006 issue 44)
Sources and individual references
- ↑ Tax law for companies tightened , in: handelsblatt.com of November 10, 2006
- ↑ Official minutes, 63rd session of the German Bundestag on Thursday, November 9th, 2006: bundestag.de ( Memento of the original of March 5th, 2007 in the Internet Archive ) Info: The archive link was inserted automatically and not yet checked. Please check the original and archive link according to the instructions and then remove this notice. (TOP 11)
