Transformation Act (UmwG 1995)

The conversion law (UmwG 1995) is based on the civil law conversion types. A change in legal form is now flexibly possible within the framework of universal succession without liquidating the previous company. The assets and debts are transferred by law to the new legal entity and do not have to be transferred individually.
The merger, split and the change of form are z. B. Possibilities to change the legal and organizational form. Motives for conversions arise from economic and legal changes in the corporate environment, but also from internal business reasons (rationalization measures, expansion, raising capital, liability restrictions).

Parallel zum UmwG erging das Conversion Tax Act (Umw-StG). Mit dem UmwG und UmwStG sollen Unternehmen betriebswirtschaftliche Anpassungserfordernisse unter erleichterten gesellschaftsrechtlichen und steuerrechtlichen Bedingungen realisieren können.

Was the explanation to "Transformation Act (UmwG 1995)"Helpful? Rate now:

Weitere Erklärungen zu Steuern