Transformation Tax Act
| Basic data | |
|---|---|
| Title: | Transformation Tax Act |
| Abbreviation: | UmwStG |
| Type: | Federal law |
| Scope: | Federal Republic of Germany |
| Legal matter: | Tax law |
| References : | 610-6-16 |
| Original version from: | October 28, 1994 ( BGBl. I p. 3267 ) |
| Entry into force on: | January 1, 1995 |
| New announcement from: | October 15, 2002 ( BGBl. I p. 4133 ) |
| Last revision from: | December 7, 2006 ( Federal Law Gazette I p. 2782, 2791 ) |
| Entry into force of the new version on: |
December 13, 2006 |
| Last change by: |
Art. 3 G of June 19, 2020 ( Federal Law Gazette I p. 1385 ) |
| Effective date of the last change: |
June 30, 2020 (Art. 6 G of June 19, 2020) |
| GESTA : | D058 |
| Please note the note on the applicable legal version. | |
The Transformation Tax Act regulates the tax consequences based on the Transformation Act
- of transformations of corporations , registered cooperatives , registered associations , economic associations, cooperative auditing associations, mutual insurance associations as well as corporations and institutions under public law ,
- of mergers, asset transfers, splits and spin-offs for corporations with unlimited tax liability,
- the contribution of a business , part of business or co-entrepreneurial share in a corporation against the granting of company shares or in a partnership ,
- a change of legal form from a partnership to a corporation.
With the entry into force of the SEStEG ("Law on the Tax Accompanying Measures for the Introduction of the European Company and for Changes to Other Tax Regulations") significant changes were made to adapt the conversion tax law to the merger directive. For this purpose, the legislature has promulgated a new conversion tax law ( Federal Law Gazette 2006 I p. 2791 ), which came into force on December 13, 2006. Section 27 ("Application Regulations") regulates the applicability of some provisions of the original version of October 28, 1994 ( Federal Law Gazette I, p. 3267 ), which have remained valid after December 13, 2006. Thus the old conversion tax law has not been formally repealed as a whole.
See also
literature
- Haritz / Menner, Transformation Tax Act. Commentary , 4th edition, Munich 2015, Verlag CH Beck, ISBN 978-3-406-55907-5 .
- Kraft / Edelmann / Bron: Transformation Tax Act, Commentary , 1st edition, CF Müller, Heidelberg 2014, ISBN 978-3-8114-4210-8 .
