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Konzernverschmelzungen im Fokus von Umwandlungsrecht und Umwandlungssteuerrecht by Anonymous

Konzernverschmelzungen im Fokus von Umwandlungsrecht und Umwandlungssteuerrecht

by Anonymous
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Book cover type: Paperback
  • ISBN13: 9783668780378
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 72
  • Original Price: USD 60.9
  • Language: German
  • Edition: 1. Auflage
  • Item Weight: 105 grams
  • BISAC Subject(s): General

Bachelorarbeit aus dem Jahr 2018 im Fachbereich Jura - Zivilrecht / Handelsrecht, Gesellschaftsrecht, Kartellrecht, Wirtschaftsrecht, Note: 1,7, Fachhochschule Trier - Umwelt-Campus, Standort Birkenfeld, Sprache: Deutsch, Abstract: Schwerpunkt dieser Arbeit ist die Verschmelzung. Die Verschmelzung ist eine von vier Umwandlungsarten. Wichtigstes Merkmal der Verschmelzung ist, dass das Vermögen durch Gesamtrechtsnachfolge übergeht. Aufgrund dessen kann die Gesellschaft ohne Liquidation untergehen. Verschmelzungen werden in der Praxis auch zur Realisierung von Synergien genutzt. Eine praktische Bedeutung kommt der Verschmelzung auch bei der Bereinigung von Konzernstrukturen zu. Durch das dritte UmwÄndG gab es bedeutende Änderungen im Bereich der Konzernverschmelzung. Durch diese Änderungen ergeben sich Erleichterungen für die verschmelzenden Unternehmen. Unter gewissen Voraussetzungen kann beispielsweise auf den Verschmelzungsbeschluss verzichtet werden. Eine weitere Erleichterung ergibt sich aus dem verschmelzungsrechtlichen Squeeze-out. Im Vergleich zu dem aktienrechtlichen Squeeze-out ermöglicht dieser einen Ausschluss von Minderheitsaktionären bereits bei einem Quorum von 90%. Durch das Umwandlungssteuergesetz sollen Verschmelzungen von Unter-nehmen einer möglichst geringen Steuerbelastung unterfallen. Das UmwStG unterscheidet in den 11 - 13 UmwStG im Rahmen der Verschmelzung vom Körperschaften nach den Auswirkungen auf die übertragendende Gesellschaft, die übernehmende Gesellschaft und die Anteilseigner der übertragenden Gesellschaft. Bei Konzernverschmelzung treten hier verschiedene Besonderheiten im Zusammenhang mit der Auf-, Ab- oder Seitwärtsverschmelzung auf. Die 11 und 12 UmwStG ermöglichen es, dass die stillen Reserven steuerneutral auf den übertragenden Rechtsträger übergehen. Im Fokus dieser Arbeit stehen die umwandlungsrechtlichen Voraussetzungen für die Verschmelzung gemä UmwG. Ebenfalls befasst sich diese Arbeit mit den steuerlichen Aus

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