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Sperrfristen nach § 22 UmwStG

By Laurin Kühn

Sperrfristen nach § 22 UmwStG Law

Sperrfristen nach § 22 UmwStG

0 - Default Title
Description
'Lock-up Periods Pursuant to Section 22 of the German Reorganization Tax Act (Umwandlungssteuergesetz). Principal Condition, Substitute Conditions, and Statutory Exceptions': This thesis provides an in-depth analysis of the lock-up periods under Section 22 of the German Reorganization Tax Act (Umwandlungssteuergesetz - UmwStG) in the context of contributions to corporations. It examines the interpretation and interrelation of the principal condition of disposal and the substitute conditions set out in Section 22(1) sentence 6 and Section 22(2) sentence 6 UmwStG, as well as the corresponding statutory exceptions. Through this analysis, the work develops a coherent understanding of all principal, supplementary, and exceptional conditions and clearly identifies existing structural inconsistencies within the legal framework.
Product details
Binding:
Paperback
Edition:
1
Number of Pages:
271
Release Date:
2026-01-27
Publication Date:
2026-01-27
Publisher:
Duncker & Humblot GmbH
Languages:
Original: German
ISBN10:
3428197437
ISBN13:
9783428197439
GPSR Manufacturer Reference:
[email protected]
Weight:
462 g
Height:
157 cm
Width:
232 cm
Thickness:
20 cm
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