Transformation Tax Law

Original Language Title: Umwandlungssteuergesetz

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Unlimited Searches
Weekly Updates on New Laws
Access to 5,345,848 Global Laws from 110 Countries
View the Original Law Side-by-Side with the Translation

Subscribe Now for only USD$40 per month.

Transformation Tax Law

Unofficial table of contents

UmwStG 2006

Date of completion: 07.12.2006

Full quote:

" Conversion Tax Act of 7 December 2006 (BGBl. I p. 2782, 2791), as last amended by Article 6 of the Law of 25 July 2014 (BGBl. 1266).

Status:

Last amended by Art. 6 G v. 25.7.2014 I 1266

For more details, please refer to the menu under Notes

Footnote

(+ + + Text evidence from: 13.12.2006 + + +) 
(+ + + For application cf.  § 27 + + +) 
(+ + + For application d.  § 10  § 34 KStG 1977 + + +)

The G was enacted as Article 6 of the G v. 7.12.2006 I 2782 by the Bundestag with the consent of the Bundesrat. It's gem. Article 14 of this G entered into force on 13.12.2006. Unofficial table of contents

Content Summary

Part one General provisions

Scope and definitions	§ 1
Fiscal retroactivity	§ 2

Part two Asset Transition in the case of a merger Civil society or a natural person and change of shape of a Capital company in a civil society

Value rates in the final tax balance of the transferring body	§ 3
Impact on the profit of the accepting legal entity	§ 4
Taxation of the shareholders of the transferring body	§ 5
Increase in profits through union of receivables and liabilities	§ 6
Taxation of open reserves	§ 7
Transfer of assets to a legal entity without operational assets	§ 8
Change of shape into a civil society	§ 9
(dropped)	§ 10

Part Three Merger or transfer of assets (Full transfer) to another body

Value rates in the final tax balance of the transferring body	§ 11
Impact on the profits of the receiving body	§ 12
Taxation of the shareholders of the transferring body	§ 13
(dropped)	§ 14

Fourth part Fission, secession and transfer of assets (partial transfer)

Splitting, secession and partial transfer to other entities	§ 15
Splitting or splitting off on a personal company	§ 16

Fifth Part Industrial tax

(dropped)	§ 17
Industrial tax on transfer of assets to a personal company or to a natural person and, in the event of a change of form, to a personal company	§ 18
Industrial tax on transfer of assets to another body	§ 19

Sixth Part Introduction of assets in a capital company or cooperative and share exchange

Introduction of parts of a company into a capital company or cooperative	§ 20
Valuation of shares in share exchange	Section 21
Taxation of the shareholder	Section 22
Impact on the receiving company	Section 23

Seventh Part Introduction of a holding, operating part or Share of entreplees in a personal company

Introduction of operating assets into a civil society	§ 24

Eighth Part Change of shape of a civil society in a capital company or cooperative

Corresponding application of the Sixth Part	Section 25

Ninth Part Prevention of abuses

(dropped)	Section 26

Tenth part Application requirements and empowerment

Application rules	§ 27
Announcement permission	§ 28

Part one
General provisions

Unofficial table of contents

§ 1 Scope and definitions

(1) The second to the fifth part shall apply only to:

1.: the merger, secession and secession within the meaning of Sections 2, 123 (1) and (2) of the Act of Conversion of entities or similar foreign operations, and Article 17 of Regulation (EC) No 2157/2001 and Article 19 of the Regulation (EC) No 1435/2003;
2.: the change of form of a capital company into a personal company within the meaning of Section 190 (1) of the Transformation Act or comparable foreign operations;
3.: the conversion within the meaning of Section 1 (2) of the Transformation Act, in so far as it corresponds to a conversion within the meaning of Section 1 (1) of the Transformation Act, and
4.: the transfer of assets within the meaning of Section 174 of the Act of Conversion of 28. October 1994 (BGBl. 3210, 1995 I p. 428), as last amended by Article 10 of the Law of 9 December 2004 (BGBl I). 3214), in the current version.

These parts do not apply to the spin-off within the meaning of Section 123 (3) of the Transformation Act. (2) Paragraph 1 shall apply only if:

1.: in the event of a change of form, or in the case of other conversions, the transferor and the accepting entities in accordance with the legislation of a Member State of the European Union or of a State to which the Agreement on the Whereas the European Economic Area is to be established, companies within the meaning of Article 54 of the Treaty on the Functioning of the European Union or of Article 34 of the Agreement on the European Economic Area shall be established, the seat and place of which shall be established; the management within the territory of one of these States or
2.: shall be a natural person whose domiality or habitual residence is situated within the territory of one of the States referred to in point 1 above, a company within the meaning of point 1 and the holder of the right to be transferred and which is not considered to be established outside the territory of those States by means of an agreement to avoid double taxation with a third State.

A European Company within the meaning of Regulation (EC) No 2157/2001 and a European Cooperative within the meaning of Regulation (EC) No 1435/2003 shall apply to the application of the first sentence as a body established in accordance with the legislation of the State A company in whose territory the registered office of the company is situated. (3) The sixth to eighth parts shall apply only to:

1.: the merger, secession and secession within the meaning of Sections 2 and 123 (1) and (2) of the Transformation Act of partnerships and partnership companies or similar foreign operations;
2.: the outsourcing of assets within the meaning of Section 123 (3) of the Transformation Act or comparable foreign operations;
3.: the change of form of a personal company into a capital company or a cooperative within the meaning of section 190 (1) of the conversion law or comparable foreign operations;
4.: the introduction of operating assets through individual succession to a capital company, a cooperative or a partnership, and
5.: the exchange of shares.

(4) Paragraph 3 shall apply only if:

1.

the acquiring legal entity is a company within the meaning of the first sentence of paragraph 2, and

2.

in the cases referred to in paragraph 3 (1) to (4)

a)

in the event of a change in the form of the converting entities, the transfer by individual succession of the relevant entities or the other transformations of the transferable legal entities

aa): a company within the meaning of the first sentence of paragraph 2 is and, in the case of a civil society, directly or indirectly through one or more of these entities, associations of persons, property or natural persons, participate in a number of partnerships which fulfil the conditions set out in the first sentence of paragraph 2 of paragraph 2, or
bb): is a natural person within the meaning of paragraph 2, sentence 1, point 2,

b)

the law of the Federal Republic of Germany with regard to the taxation of profit from the sale of the shares received is not excluded or limited.

Sentence 1 shall not apply in the cases of the introduction of an establishment, part-operation or part of a joint business to a personal company in accordance with § 24. (5) Unless otherwise specified, this law shall be:

1.: Directive 2009 /133/EECof Council Directive 2009 /133/EC of 19 June 2009 October 2009 on the common system of taxation applicable to mergers, divisions, divisions, transfers of assets and exchanges of shares concerning companies of different Member States, and to the transfer of the registered office a European Company or a European Cooperative from one Member State to another Member State (OJ L 327, 31.12.2002, p. 34), as last amended by Directive 2013 /13/EU (OJ L 310, 9.11.2009, p. 30), which is in force at the time of the date of the tax date for the transfer of information;
2.: Regulation (EC) No 2157 /2001of Council Regulation (EC) No 2157/2001 of 8 June 2001. October 2001 on the Statute for a European Company (SE) (OJ L 327, 28.12.2001 EC No 1), as last amended by Council Regulation (EC) No 885/2004 of 26 April 2004 (OJ L 327, 30.4.2004, p. EU No 1), as amended at the time of the date of the tax-transfer date;
3.: Regulation (EC) No 1435/2003 of Council Regulation (EC) No 1435/2003 of 22 July 2003 on the Statute for a European Cooperative Society (SCE) (OJ L 245, 29.9.2003, p. EU No 1) in the version in force at the time of the tax date of transmission;
4.: The value of the book is the value obtained or obtained in accordance with the tax rules on the determination of the profits in a tax balance to be set up for the tax transfer date.

Unofficial table of contents

§ 2 Tax retroactivity

(1) The income and assets of the transferring entity and the accepting legal entity shall be determined as if the assets of the body are at the end of the balance sheet on the basis of the balance sheet on which the transfer is based. (fiscal date of transmission), in whole or in part, would have been transferred to the accepting entity. The same is true for the determination of the tax bases for the business tax. (2) If the person is a company, the first sentence of paragraph 1 shall apply to the income and assets of the shareholders. (3) The first and second paragraphs shall not apply. , to the extent that income on the basis of deviating arrangements is withdrawn in another State of taxation for the purpose of having recourse to an operation referred to in Article 1 (1). (4) The compensation or the settlement of a transfer profit with unbalanced losses, remaining losses, unbalanced negative Income, an interest rate in accordance with § 4h (1) sentence 5 of the Income Tax Act and an EBITDA presentation in accordance with § 4h (1) sentence 3 of the Income Tax Act (loss use) of the transferable legal entity is only permissible if the transfer is The right-holders would have been able to use the loss without applying paragraphs 1 and 2. The first sentence shall apply in respect of negative earnings of the transferable legal entity in the retroactive period. The compensation or the offsetting of positive earnings of the transferable entity in the period of the retroactive period, with losses attributable to account losses, remaining losses, unbalanced negative income and an interest rate contribution in accordance with § 4h Paragraph 1 sentence 5 of the Income Tax Act of the accepting legal entity is not permitted. If an organ-holding company is the holder of an agreement, the third sentence shall also apply to compensation or a settlement in the case of the institution of the institution. If the right-holder is a person-holding company, the third sentence shall also apply to a compensation or a settlement with the shareholders. The provisions of sentences 3 to 5 shall not apply if, before the expiry of the tax transfer date, the transferring entities and the receiving entities are affiliated undertakings within the meaning of Section 271 (2) of the Commercial Code.

Footnote

(+ + + § 2 (4): For the first application, see § 27 (9), 10, 12 + + +)

Part two
Transfer of assets in the event of a merger to a personal company or to a natural person and a change in the form of a capital company into a personal company

Unofficial table of contents

§ 3 Value rates in the final tax balance of the transferring body

(1) In the case of a merger between a personal company or a natural person, the surplus economic assets, including non-paid and self-created intangible assets, are in the final tax balance of the transferring body with the common value. § 6a of the Income Tax Act applies to the valuation of pension provisions. (2) In derogation from paragraph 1, the exceeding economic goods may, on request, be uniform with the carrying amount or a higher value, but at the most with the value after the application. paragraph 1, to the extent that:

1.: they become operating assets of the person holding the person or natural person and are guaranteed that they will be subject later to taxation with income tax or corporation tax; and
2.: The law of the Federal Republic of Germany with regard to the taxation of profits arising from the sale of the transferred economic goods to the shareholders of the accepting personal company or to the natural person is not excluded or is limited and
3.: a consideration is not granted or exists in company rights.

The application must be made at the latest by the initial charge of the tax balance at the tax office responsible for the taxation of the transferring entity. (3) If the Member States of the European Union have a merger of a unlimited taxable corporation Article 10 of Directive 2009 /133/EC applies, the corporation tax is to be reduced to the transfer profit in accordance with Section 26 of the Corporate Tax Law by the amount of foreign tax, which according to the Legislation of another Member State of the European Union if the goods transferred had been sold for the common value. The first sentence shall apply only to the extent that the goods transferred are to be attributed to a permanent establishment of the transferring entity in another Member State of the European Union and the Federal Republic of Germany is subject to double taxation in respect of the shall not prevent the body from being transmitted by a free position. Unofficial table of contents

§ 4 Effects on the profit of the accepting legal entity

(1) The receiving legal entity shall take over the assets transferred to it with the value contained in the final tax balance of the transferring body within the meaning of § 3. The shares in the transferring corporation are in the case of the accepting entity for the tax transfer date with the carrying amount, increased by depreciation, which in previous years have been tax-effectively made, as well as deductions according to § 6b of the Income Tax Act and similar deductions, at most with the common value. § 8b (2) sentences 4 and 5 of the Corporate Income Tax Act as well as § 3 No. 40 sentence 1 (a) sentence 2 and 3 of the Income Tax Act apply to a resulting profit. (2) The receiving legal entity shall enter into the tax Legal status of the transferring entity, in particular with regard to the valuation of the acquired assets, the dislocations for wear and the fiscal profit-reducing reserves. Billable losses, remaining losses, non-balanced negative income from the transferring legal entity, an interest rate presentation in accordance with § 4h (1) sentence 5 of the Income Tax Act and an EBITDA presentation in accordance with § 4h (1) sentence 3 of the Income Tax Act Income tax law does not go over. If the duration of the membership of an asset to the operating assets is significant for taxation, the period of its membership of the operating assets of the transferring entity shall be set off against the accepting entity. If the transferring entity is a support fund, the current profit of the accepting legal entity shall be increased during the marketing year to which the conversion date falls to those of his/her, his associates or his legal guardians. Benefits paid to the Support Fund pursuant to § 4d of the Income Tax Act; § 15 (1) sentence 1 No. 2 sentence 2 of the Income Tax Act applies mutagenly. The carrying amount of the shares in the support payment shall be increased in the amount of the benefits added in accordance with sentence 4. (3) If the surplus economic goods are in the final tax balance of the transferring entity with a value above the carrying amount in the case of the accepting legal entity in the cases of § 7 (4) sentence 1 and (5) of the Income Tax Act according to the previous tax base, in all other cases according to the carrying amount, multiplied by the difference between the book value of the individual (4) As a result of the transfer of assets, a takeover profit or loss of acquisition in the amount of the assets is to be calculated. Difference between the value with which the transferred assets are to be taken over, less the cost of the transfer of assets and the value of the shares in the transferring entity (paragraphs 1 and 2, § 5 (2) and (3)). By way of derogation from the first sentence, for the purpose of determining the acquisition profit or loss of acceptance, the transferred assets of the transferring entity shall be subject to the value provided for in Article 3 (1), to the extent that they do not have the law of the Federal Republic of Germany. Germany for the taxation of profits from a divestment. In the determination of the acquisition profit or loss of acquisition, the value of the transferred assets shall not be taken into account in so far as it is attributable to shares in the transferring entity which are not subject to the tax date of transmission of the transfer. Operating assets of the accepting legal entity. (5) A takeover gain increases and a takeover loss is reduced by a blocking amount within the meaning of § 50c of the Income Tax Act, insofar as the shares in the transferring body at the tax date of transfer to the operating assets of the of the accepting legal entities. A takeover profit is reduced or a takeover loss is increased by the references that are part of the income of capital assets within the meaning of Section 20 (1) No. 1 of the Income Tax Law in accordance with § 7. (6) A loss of acceptance remains out of approach, in so far as it is attributable to a corporation, association of persons or property as a co-enterprise of the personal company. Sentence 1 shall not apply to shares in the transferring company which fulfil the requirements of Section 8b (7) or (8) sentence 1 of the Corporate Tax Law. In the cases of sentence 2, the loss of acceptance shall be taken into account up to the level of the references within the meaning of § 7. In the other cases, it shall be taken into account in the amount of 60 per cent, but not more than 60 per cent of the references within the meaning of § 7; a subsequent loss of acceptance shall not be taken into consideration. Sentence 4 shall not apply to shares in the transferring company which fulfil the conditions laid down in Section 3 (40), third and fourth sentence, of the Income Tax Act; in such cases, sentence 3 shall apply mutagentily. By way of derogation from sentences 2 to 5, a loss of acceptance shall not be taken into consideration unless the sale of the shares in the transferring entity would not take into account any loss of divestment pursuant to Section 17 (2) sentence 6 of the Income Tax Law. or in so far as the shares in the transferring entity have been acquired within the last five years prior to the tax date of the transfer. (7) Insofar as the acquisition profit on a corporation, association of persons or property, § 8b of the German civil society Corporation tax law. In the other cases, § 3 No. 40 and § 3c of the Income Tax Act are to be applied.

Footnote

(+ + + § 4 (2) sentence 2: For the first application, see: Section 27 (5) sentence 1 and Paragraph 10 + + +)
(+ + + § 4 (6) sentence 4 to 6, para. 7, sentence 2: For the first application, see: Section 27 (8) + + +) Unofficial table of contents

§ 5 Taxation of the shareholders of the transferring body

(1) If the receiving entity has acquired shares in the transferring corporation after the tax transfer date, or if he/she finds a shareholder, his profit shall be determined as if he had the shares on that date. (2) Shares in the transferring entity within the meaning of § 17 of the Income Tax Act, which do not have the operating assets of a shareholder of the accepting personal company or of a shareholder in the tax transfer date. natural person, shall be deemed to be responsible for the determination of the profit (3) In the case of the tax transfer date, shares in the transferring corporation are part of the assets of a shareholder, the profit shall be be determined as if the shares on that date are at the carrying amount, increased by depreciation and deductions in accordance with Section 6b of the Income Tax Act and similar deductions which have been carried out in a tax-effective manner in previous years, at most with the common value, in the operating assets of the accepting legal entity has been transferred. Section 4 (1) sentence 3 shall apply accordingly. Unofficial table of contents

§ 6 Increase in profits through union of receivables and liabilities

(1) increases the profit of the accepting legal entity by the fact that the transfer of assets for the erasure of receivables and liabilities between the transferring entity and the accepting entity or for the dissolution of In so far as it is the case, the receiving legal entity may constitute a reserve which reduces the tax profit. The reserve shall be disregarded in the three marketing years following its formation, with at least one third of the profit. (2) Paragraph 1 shall apply accordingly if the profit of a shareholder of the accepting legal entity is increased by that: that a claim or liability of the transferring entity is transferred to the accepting entity or that a provision is to be dislocated as a result of the transfer of assets. The first sentence shall apply only to members who, at the time of the entry into the public register of the conversion decision, are involved in the public register in the acquiring legal entity. (3) The application of paragraphs 1 and 2 shall not be retroactive if the person receiving the conversion decision is not The legal entity shall enter into a capital company within five years after the tax date of the transfer of the tax, whether or not for no valid reason, or give up or give up the operation. Tax assessments already issued, tax measures, exemption notices or a notice of setting shall be amended to the extent that they are based on the application of paragraphs 1 and 2. Unofficial table of contents

Section 7 Taxation of open reserves

The shareholder is the part of the equity capital shown in the tax balance minus the stock of the tax deposit account within the meaning of Section 27 of the Corporate Tax Law, which is based on the application of Section 29 (1) of the German Corporate Tax Act (§ 29) of the German Corporate Tax Act (§ 29) of the German Corporate Tax Act. Corporate tax law provides that in the ratio of the shares to the nominal capital of the transferring entity as income from capital assets within the meaning of Section 20 (1) (1) of the Income Tax Act. This shall apply irrespective of whether a takeover profit or loss of acquisition pursuant to § 4 or § 5 is determined for the shareholder. Unofficial table of contents

§ 8 Transfer of assets to a legal entity without operating assets

(1) Where the transferred assets are not operating assets of the accepting entity, the income arising from the transfer of assets shall be determined in the case of this or the shareholders of the accepting legal entity. § § 4, 5 and 7 shall apply accordingly. (2) In the cases referred to in paragraph 1, Section 17 (3) and Section 22 (2) of the Income Tax Act shall not be applied. Unofficial table of contents

§ 9 Change of form into a personal company

In the case of the change of form of a capital company into a personal company, § § 3 to 8 and 10 shall apply accordingly. For tax purposes, the capital company shall have a transfer balance sheet to establish an opening balance sheet on the date on which the change of form becomes effective. The balance sheets referred to in the second sentence may also be drawn up for a cut-off date which is not more than eight months before the application for registration in a public register (transfer date); § 2 (3) and (4) shall apply accordingly.

Footnote

(+ + + § 9 sentence 3: For the first application, see: Section 27 (10) + + +) Unofficial table of contents

§ 10 (omitted)

Part Three
Merger or transfer of assets (full transfer) to another body

Unofficial table of contents

§ 11 Value rates in the final tax balance of the transferring body

(1) In the case of a merger or transfer of assets (full transfer) to another entity, the exceeding economic assets, including non-paid or self-created intangible assets, are in the the final tax balance of the transferring body with the common value. § 6a of the Income Tax Act applies to the valuation of pension provisions. (2) In derogation from paragraph 1, the exceeding economic goods may, on request, be uniform with the carrying amount or a higher value, but at the most with the value after the application. paragraph 1, to the extent that:

1.: ensuring that they are subsequently subject to corporation tax in the case of the accepting corporation; and
2.: the right of the Federal Republic of Germany with regard to the taxation of profit from the sale of the transferred assets is not excluded or restricted in the case of the receiving body; and
3.: a consideration is not granted or exists in company rights.

Shares in the accepting corporation are at least equal to the carrying amount, increased by depreciation and deductions pursuant to § 6b of the Income Tax Act and similar deductions which have been carried out in previous years tax-effectively, at most with the mean value, set. § 8b (2) sentences 4 and 5 of the Corporate Tax Act shall apply to a resulting profit. (3) § 3 (2) sentence 2 and (3) shall apply accordingly. Unofficial table of contents

§ 12 Impacts on the profits of the receiving body

(1) The receiving entity shall take over the assets transferred to it with the value contained in the final tax balance of the transferring body within the meaning of § 11. (2) In the case of the receiving corporation, a profit or loss in the amount of the difference between the carrying amount of the shares in the transferring entity and the value with which the surrendered shall remain valid shall remain the same as in the case of the transfer of the shares. Economic goods are to be taken over, minus the cost of the transfer of assets, except for the approach. Section 8b of the Corporate Tax Law shall be applied to the extent that the profit in the sense of the first sentence minus the costs for the transfer of the transfer, the share of the receiving entity in the transferring body, shall be deducted from the pro rata . § 5 (1) shall apply accordingly. (3) The receiving entity shall enter into the tax status of the transferring entity; § 4 (2) and (3) shall apply accordingly. (4) § 6 shall apply mutatily to the part of the profit from the association of (5) In the event of the transfer of assets to the non-taxable or tax-exempt sector, the amount of the assets and liabilities in the non-taxable or non-taxable part of the body of the body to be transferred to the The Accepting Capital shall be subject to the equity capital shown in the tax balance minus the stock of the tax deposit account within the meaning of Section 27 of the Corporate Tax Act, which is the result of the application of Section 29 (1) of the Corporate Tax Law, as an income within the meaning of Section 20 (1) No. 1 of the Income Tax Act. Unofficial table of contents

Section 13 Taxation of the shareholders of the transferring body

(1) The shares in the transferring entity shall be deemed to be sold as a common value and the shares in the receiving entity shall be deemed to have been replaced by that value. (2) By way of derogation from paragraph 1, the shares shall be deemed to have been accepted. Shares in the accepting entity with the carrying amount of the shares in the transferring entity, if:

1.: the right of the Federal Republic of Germany with regard to the taxation of the profit from the sale of the shares in the accepting entity is not excluded or limited, or
2.: to apply Article 8 of Directive 2009 /133/EC to the Member States of the European Union in the event of a merger, in which case the profit resulting from a subsequent sale of the shares acquired shall be subject to the provisions of an agreement to tax avoidance of double taxation in the same way as the sale of the shares in the transferring entity would be taxable. Section 15 (1a) sentence 2 of the Income Tax Act shall apply accordingly.

The shares in the accepting entity shall be replaced by the shares in the transferring corporation tax. If the shares in the transferring entity do not belong to an operating capacity, the cost of the book value shall be replaced by the book value. Unofficial table of contents

§ 14 (omitted)

Fourth part
Secession, secession and transfer of assets (partial transfer)

Unofficial table of contents

§ 15 splitting, secession and partial transfer to other entities

(1) If the assets of a corporation are transferred to other entities by splitting or secession or by partial transfer, § § 11 to 13 shall apply mutatily, subject to sentence 2 and § 16. Section 11 (2) and section 13 (2) are to be applied only if a partial operation is transferred to the transferor and a partial operation remains in the case of secession or partial transfer in the case of the transmitting body. Part-holding also involves a share of the company or the participation in a capital company, which comprises the entire nominal capital of the company. (2) Section 11 (2) is not part of the company's shares and shareholdings within the meaning of paragraph 1. if they have been acquired or increased within a period of three years prior to the tax date of the transfer of goods by the transfer of goods which are not part of the holding. Section 11 (2) shall also not apply if the divestiment is carried out to outside persons by division. The same is true if the division creates the conditions for a divestment. This is to be assumed if, within five years after the tax date of the transfer, shares in a corporation involved in the division, the more than 20 per cent of the shares existing before the division becomes active in the corporation shall be sold. In the case of the separation of shareholder tribes, the application of Section 11 (2) also requires that the participations in the transferring corporation have existed at least five years before the tax transfer date. (3) Disbursed losses, remaining losses, remaining losses, unbalanced negative income, a preliminary interest rate in accordance with § 4h (1) sentence 5 of the Income Tax Act and an EBITDA presentation in accordance with § 4h (1) sentence 3 of the Income Tax Act Income tax law of the transferring body in the ratio in which the of the common value the fortune is transferred to another body.

Footnote

(+ + + § 15 (3): For the first application, see Section 27 (5) sentence 1 and Paragraph 10 + + +) Unofficial table of contents

§ 16 Secession or secession on a personal company

§ § 3 to 8, 10 and 15 shall apply as far as the assets of a body are transferred to a personal company by splitting or secession. § 10 is to be applied for the part of the amount referred to in § 40 (2) sentence 3 of the Corporate Tax Law within the meaning of Section 38 of the Corporate Tax Law.

Fifth Part
Industrial tax

Unofficial table of contents

§ 17 (omitted)

- Unofficial table of contents

§ 18 Commercial tax on transfer of assets to a personal company or to a natural person as well as in the event of a change of form into a personal company

(1) § § 3 to 9 and 16 shall apply to the transfer of assets to a personal company or to a natural person as well as to the identification of the business income in the event of a change of form into a personal company. The relevant commercial income of the accepting person-based company or natural person cannot be the subject of incorrect amounts of the current survey period and the amount of the transferable corporate entity within the meaning of § 10a of the (2) A takeover profit or loss of acquisition is not to be recorded. In the case of Section 5 (2), a profit pursuant to § 7 shall not be recorded. (3) If the holding of the personal company or the natural person is abandoned or sold within five years after the conversion, a task or Capital gains of the trade tax, even in so far as it is attributable to the operating assets already present prior to the conversion during the operation of the accepting personal company or the natural person. The first sentence shall apply in so far as a partial operation or a share in the personal company is abandoned or sold. The part of the trade tax measure based on the task or disposal gains within the meaning of the sentences 1 and 2 shall not be taken into account in the reduction of the income tax in accordance with § 35 of the Income Tax Act. Unofficial table of contents

Section 19 Commercial tax on transfer of assets to another body

(1) If the assets of the transferring entity are transferred to another entity, § § 11 to 15 shall also apply to the determination of the business order. (2) For the claims of the transferring entity within the meaning of § 10a of the Industrial tax law shall apply mutas to § 12 (3) and § 15 (3).

Sixth Part
Transfer of assets into a capital company or cooperative and share exchange

Unofficial table of contents

§ 20 The transfer of assets into a capital company or cooperative

(1) Where a holding or part-holding or a co-business share is incorporated into a capital company or a cooperative (acquiring company) and receives new shares in the company for this purpose (factual inlay), the following shall apply for: the valuation of the operating assets and the new shares shall be assessed in the following paragraphs. (2) The acquiring company shall have the operating assets introduced with the common value; for the evaluation of Pension provisions apply to § 6a of the Income Tax Act. By way of derogation from the first sentence, the acquired operating assets may, on request, be applied in a uniform manner to the carrying amount or to a higher value, but not more than the value within the meaning of the first sentence, to the extent that:

1.: ensuring that it is subsequently subject to corporation tax in the case of the accepting corporation;
2.: the liabilities of the operating assets introduced do not exceed the assets; in this case, the equity capital shall not be taken into account;
3.: the law of the Federal Republic of Germany with regard to the taxation of profits from the sale of the assets introduced is not excluded or limited in the case of the accepting company.

The application must be made at the latest by the initial charge of the tax final balance sheet at the tax office responsible for the taxation of the accepting company. If, in addition to the shares of the company, the person to be introduced also receives other economic goods, the value of which exceeds the carrying amount of the operating assets, the acquiring company shall have the operating assets introduced at least with the (3) The value with which the acquiring company applies the operating assets introduced shall be deemed to be the selling price and the acquisition cost of the shares in the company. If the law of the Federal Republic of Germany is excluded as regards the taxation of profit arising from the sale of the operating assets introduced at the time of the introduction, and this is also not justified by the introduction, the following shall apply: To the extent to which the common value of the assets is to be introduced at the time of the introduction as the acquisition cost of the shares. To the extent that, in addition to the shares of the company, other economic goods are also granted, their common value shall be deducted from the value resulting from the rates 1 and 2 in the calculation of the cost of acquisition of the shares in the shares. If the operating assets introduced also include shares in the version of the notice of the 15th of March, as amended by Section 21 (1). October 2002 (BGBl. 4133, 2003 I p. 738), as amended by Article 3 of the Law of 16 May 2003 (BGBl I). 660), the shares received shall also be considered as having been incorporated in the version of the notice of 15 in the spirit of section 21 (1). October 2002 (BGBl. 4133, 2003 I p. 738), as amended by Article 3 of the Law of 16 May 2003 (BGBl I). 660). (4) In the case of an inalienable profit arising from the facts, Section 16 (4) of the Income Tax Act shall apply only if the person concerned is a natural person, it is not a question of the introduction of parts of the income tax law. The company and the acquiring company are involved in the company's business assets with the common value. In these cases, Section 34 (1) and (3) of the Income Tax Act shall apply only to the extent that the gain in disposal is not partially exempt from tax in accordance with Section 3 (40) sentence 1 in conjunction with Section 3c (2) of the Income Tax Act. (5) The income and the income tax The assets of the applicant and the accepting company are to be determined on request in such a way as to determine whether the operating assets had been transferred to the transferor on the expiry of the tax transfer date (paragraph 6). This does not apply in respect of income and business income for the take-up and deposits which take place after the tax transfer date. The acquisition costs of the shares (paragraph 3) are to be reduced by the carrying amount of the deprivation and in order to increase the value of the deposits resulting from § 6 (1) no. 5 of the Income Tax Act. (6) As a tax date of transmission (Time of introduction) may be considered in the cases of the material deposit by merger within the meaning of Section 2 of the Transformation Act of the reference date for which the final balance sheet of each of the transferring companies within the meaning of section 17 (2) of the This date shall not exceed eight months prior to the date of notification of the Merger to be entered in the Commercial Register. The same applies if assets are transferred to the acquiring company by splitting, secession or outsourcing according to § 123 of the Transformation Act. In other cases, the deposit may be returned to a date not exceeding eight months before the date of conclusion of the transfer contract, and not more than eight months before the date on which the person concerned has been placed. Operating assets are transferred to the acquiring company. § 2 (3) and (4) shall apply accordingly. (7) § 3 (3) shall apply accordingly. (8) If a non-resident or acquired company within the meaning of Article 3 of Directive 2009 /133/EC is to be considered to be tax-transparent, it shall be based on the following: Article 11 of Directive 2009 /133/EC on the foreign tax which would have been levied under the legislation of the other Member State of the European Union if the establishment of a permanent establishment situated in another Member State is to be attributed to it were sold to the common value, to which the value of the goods had been transferred to the Income tax or income tax arising from the corresponding application of § 26 of the Corporate Tax Act and of § § 34c and 50 (3) of the Income Tax Act. (9) An interest rate on the basis of § 4h paragraph 1 sentence 5 of the Income Tax Act and an EBITDA presentation in accordance with § 4h (1) sentence 3 of the Income Tax Act of the introduced establishment do not pass on to the acquiring company.

Footnote

(+ + + § 20 (6) sentence 4: For application, see Section 27 (9) + + +)
(+ + + § 20 para. 8: For the application, see Section 27 (13) + + +)
(+ + + § 20 (9): For application, see Section 27 (5) sentence 1 and Paragraph 10 + + +) Unofficial table of contents

Section 21 Assessment of shares in the share exchange

(1) If shares in a capital company or a cooperative (acquired company) are entered into a capital company or cooperative (acquiring company) against the granting of new shares in the acquiring company (Exchange of shares), the acquiring company has the shares to be added with the common value. By way of derogation from the first sentence, the shares may be applied at the request of the carrying amount or a higher value, but not more than the common value, if the acquiring company, after having been brought into the company, has been involved in the application including the shares incorporated, the majority of the voting rights in the acquired company (qualified share exchange) can be proven directly; § 20 (2) sentence 3 shall apply accordingly. If, in addition to the shares of the company, the bringing-in end also receives other economic goods, the value of which exceeds the carrying amount of the shares incorporated, the acquiring company shall have the shares incorporated at least with the common value of the shares. (2) The value with which the acquiring company places the shares incorporated shall be deemed to be the selling price of the shares introduced and the acquisition cost of the shares received. By way of derogation from the first sentence, the amount of the shares shall be deemed to be the divestment price and the acquisition cost of the shares obtained if, after the contribution has been submitted, the law of the Federal Republic of Germany shall be deemed to have been submitted. Germany is excluded or limited as regards the taxation of profit from the sale of these shares, even if the law of the Federal Republic of Germany in respect of the taxation of profit from the sale of the shares is excluded. is excluded or limited. On request, in the cases of the second sentence, the carrying amount of the carrying amount or a higher value, not more than the common value, shall be deemed to be the selling price of the shares in question and the acquisition cost of the shares received, if

1.: the law of the Federal Republic of Germany with regard to the taxation of profit from the sale of the shares received is not excluded or limited, or
2.: the profit from the share exchange under Article 8 of Directive 2009 /133/EC may not be taxed, in which case the profit from a subsequent sale of the shares obtained shall be subject to the provisions of an agreement to avoid the To tax double taxation in the same way as the sale of the shares in the acquired company would have been taxable; § 15 (1a) sentence 2 of the Income Tax Act shall apply accordingly.

The application must be submitted no later than the first time the tax return has been submitted to the tax office responsible for the taxation of the relevant tax office. If the shares have not been part of a company's assets, the cost of the book shall be replaced by the amount of the carrying amount. § 20 (3) sentence 3 and 4 shall apply accordingly. (3) In the case of an exchange gain arising from the exchange of shares, Section 17 (3) of the Income Tax Act shall apply only if the person to be introduced is a natural person and the acquiring company is the person who is receiving the transfer. in accordance with the first sentence of paragraph 1, or in the cases referred to in the second sentence of paragraph 2, of the person applying the common value; this shall apply to the application of Section 16 (4) of the Income Tax Act, provided that one of the provisions of Section 16 (4) of the Income Tax Act is applied in the Operating assets held in a capital company, which shall cover the whole of the Nominal capital of the capital company. Section 34 (1) of the Income Tax Act does not apply. Unofficial table of contents

Section 22 Taxation of the shareholder

(1) Insofar as in the cases of a contribution in kind under the common value (Section 20 (2) sentence 2) the required shares are sold within a period of seven years after the date of arrival, the profit from the contribution shall be made Retroactive in the marketing year of the introduction as profit of the income tax in the sense of § 16 of the Income Tax Act (introduction profit I); § 16 (4) and § 34 of the Income Tax Act are not applicable. The sale of the shares received shall be deemed to be a retroactive event within the meaning of Section 175 (1), first sentence, No. 2 of the German Tax Code. Income I shall be the amount by which the common value of the operating assets introduced at the time of arrival after deduction of the cost of the transfer of assets is the value with which the acquiring company of the operating assets introduced shall be more than one-seventh for each year elapsed since the date of introduction. The entry profit I shall be deemed to be the subsequent acquisition cost of the shares obtained. If the operating assets are also covered by shares in corporations or cooperatives, the provisions of Section 22 (2) shall apply in this respect; in such cases, the law of the Federal Republic of Germany with regard to the taxation of profit from the In addition, the rates 1 to 4 are also to be used for the sale of the shares received. The rates 1 to 5 shall apply mutatily if:

1.: the transfer of the shares received directly or indirectly to a capital company or a cooperative,
2.: the transferor transfers the shares received, unless it proves that the transfer was carried out by an operation within the meaning of § 20 (1) or § 21 (1) or on the basis of comparable foreign transactions to book values,
3.: the capital company in which the shares exist, are dissolved and settled, or the capital of that company is reduced and repaid to the shareholders or amounts from the tax deposit account within the meaning of § 27 of the Corporate tax law shall be distributed or repaid,
4.: the bringing in of the shares received by an operation within the meaning of section 21 (1) or an act within the meaning of section 20 (1) or on the basis of comparable foreign transactions to the carrying amount in a capital company or a cooperative , and the shares shall subsequently be sold directly or indirectly, or transferred directly or indirectly through an operation within the meaning of point 1 or 2, unless it proves that those shares are to be transferred to book values (chain insertion),
5.: the introduction of the shares received into a capital company or a cooperative by an act within the meaning of section 20 (1) or an act within the meaning of section 21 (1) or on the basis of comparable foreign operations to book values , and the shares obtained from this contribution shall subsequently be sold, directly or indirectly, or transferred directly or indirectly through an operation within the meaning of point 1 or 2, unless it proves that the In the case of an application to book values, or
6.: no longer fulfils the conditions laid down in section 1 (4) for the person to be brought in or the acquiring company within the meaning of point 4.

Sentence 4 applies in the cases of sentence 6 no. 4 and 5 also with regard to the acquisition costs of the shares based on the continuation of these shares (section 20 (1) and (21) (1) sentence 2). (2) Insofar as in the context of a contribution in kind (§ 20 (1) or of a share of shares (section 21 (1)) under the common value shall be sold, directly or indirectly, within a period of seven years after the date of arrival by the acquiring company; and as far as the entry of the profit from the sale of these shares at the time of arrival would not have been tax-free pursuant to Section 8b (2) of the Corporate Tax Law, the profit from the contribution in the marketing year of the deposit shall be taxed retroactively as a profit of the income from the sale of shares § 16 (4) and § 34 of the Income Tax Act are not to be applied. The second sentence of paragraph 1 shall apply accordingly. Income II shall be the amount by which the value of the shares introduced exceeds the value at the time of the transfer, after deduction of the cost of the transfer of capital, the value at which the deposit has been applied to the shares obtained, is reduced by one-seventh for each time year elapsed since the date of introduction. The entry profit II shall be deemed to be the subsequent acquisition cost of the shares received. Sentences 1 to 4 shall not apply to the extent that the deposit has sold the shares received; this shall also apply in the cases of § 6 of the External Tax Law of 8 September 1972 (BGBl. 1713), as last amended by Article 7 of the Law of 7 December 2006 (BGBl I). 2782), as amended, if and to the extent that the tax is not being stolen. Sentences 1 to 5 shall apply mutatily if the acquiring company, for its part, further transfers the shares to be introduced by an operation in accordance with the second sentence of paragraph 1, no. 1 to 5, or if the conditions laid down in § 1 (4) are no longer fulfilled for these. (3) In the seven years following the date of introduction, the person concerned shall be required, by 31 May at the latest, to provide proof of whom, at the end of the day, the person who is the person responsible for the the date of arrival,

1.: in the cases referred to in paragraph 1, the shares obtained and the shares based on those shares, and
2.: in the cases referred to in paragraph 2, the shares to be incorporated and the shares based on those shares

are to be counted. If he does not provide proof, the shares referred to in paragraph 1 or paragraph 2 shall be deemed to have been sold on the day following the date of arrival or which corresponds in the following years to this calendar day. (4) The transferor of shares shall be deemed to be the transferor of shares. pursuant to paragraph 1

1.: a legal person under public law, in the cases referred to in paragraph 1, the profit arising from the sale of the shares obtained was incurred as a result of the commercial nature of that body;
2.: In the cases referred to in paragraph 1, the profit from the sale of the shares received shall be deemed to have been incurred as a result of an economic business operation of that body.

(5) The competent tax office responsible for the submission shall certify to the receiving company the amount of the income tax to be taxed, the amount of the tax paid on it and the amount paid on it, and the amount of the tax to be taxed; Reductions in the taxed income, as well as the amount of tax paid and the amount paid, must be communicated to the tax office responsible for the receiving company. (6) In the case of the The legal successor to the applicable law shall be deemed to have been a legal successor of the 1 to 5 and to the legal successor of the acquiring company as a acquiring company within the meaning of paragraph 2. (7) In the cases of a material deposit (Section 20 (1)) or of a share exchange (Section 21 (1)). Under the common value of silent reserves on the basis of a company foundation or an increase in capital from the shares received or introduced or from shares based on these shares to other shares, these shares shall apply to the extent that: also in the form of shares obtained or introduced or shares which are based on those shares within the meaning of paragraph 1 or 2 (involvement in the distribution of shares).

Footnote

(+ + + § 22: For non-application cf. Section 27 (4) + + +) Unofficial table of contents

§ 23 Impacts in the accepting society

(1) The acquiring company shall apply the operating assets introduced with a value below the common value (§ 20 para. 2 sentence 2, section 21 (1) sentence 2), § 4 para. 2 sentence 3 and § 12 para. 3 first half-sentence shall apply accordingly. (2) In the In the case of § 22 (1), the acquiring company may, upon request, be able to profit from the taxed entry profit during the marketing year of the sale of the shares or an equivalent event (section 22 (1) sentence 1 and sentence 6 nos. 1 to 6) as an increase in the amount of the amount of the shares or of the event. in so far as the income tax has been paid by the person to which the income has been paid, and this has been demonstrated by the presentation of a certificate issued by the competent financial office within the meaning of section 22 (5); the approach of the increase shall remain without any effect on the profit. Sentence 1 shall apply only to the extent that the operating assets introduced belong to the operating assets of the accepting company in the cases referred to in § 22 (1), unless it has been transferred to the common value. If the shares sold have been acquired on the basis of an introduction of shares pursuant to section 20 (1) or section 21 (1) (section 22 (2)), the acquisition costs of the contributed shares in the amount of the taxed entry profit are increased to the extent that the 1 and 22 (1) sentence 7 shall apply accordingly. (3) The acquiring company shall set the operating assets in excess of the carrying amount, but shall be subject to the common interest. The following shall apply in accordance with Section 12 (3), first half-sentence, in accordance with the following conditions:

1.: The deductions for wear or substance reduction in accordance with § 7 (1), (4), (5) and (6) of the Income Tax Act shall be increased from the date of the submission to the cost of the entry, increased by the difference between the carrying amount of the individual assets and the value used by the capital company to apply the economic assets.
2.: In the case of deductions for wear in accordance with Section 7 (2) of the Income Tax Act, the value at which the capital company sets the economic goods shall enter the place of the carrying amount of the individual economic goods at the time of the transfer.

In the event of an increase in the cost of acquisition or production costs on the basis of a retroactive taxation of the revenue gain (paragraph 2), this shall apply with the proviso that the date of arrival of the beginning of the marketing year shall be replaced by the date of entry into force of the which is the event that triggers the taxation of the event of income. (4) If the acquiring company sets the operating assets introduced with the common value, the imported goods shall be deemed to be valid at the time of the introduction of the goods. by the capital company, if the introduction of the Operating assets are carried out by means of individual succession; if the operating assets are introduced by means of the complete succession in accordance with the provisions of the Transformation Act, paragraph 3 shall apply accordingly. (5) The relevant commercial income of the (6) § 6 (1) and (3) applies accordingly. (6) § 6 (1) and (3) apply accordingly.

Footnote

(+ + + § 23: For non-application cf. Section 27 (4) + + +)

Seventh Part
Introduction of an operation, partial operation or share of the business into a personal company

Unofficial table of contents

Section 24 Incorporation of operating assets into a personal company

(1) Where a holding or part-holding or a co-business share is brought into a partnership and the transferring co-contractor of the company is to be considered, paragraphs 2 to 4 shall apply to the valuation of the operating assets introduced. (2) The personal company shall have the operating assets in its balance sheet, including the supplementary balance sheets for its shareholders, with the common value; for the valuation of pension provisions, § 6a of the Income Tax Act. By way of derogation from the first sentence, the acquired operating assets may be applied on application with the carrying amount or a higher value, but not more than the value within the meaning of the first sentence, provided that the law of the Federal Republic of Germany in respect of Taxation of the operating assets introduced is not excluded or limited. Article 20 (2) sentence 3 shall apply accordingly. (3) The value used to set the operating assets in the balance sheet of the partnership, including the supplementary balance sheets for its members, shall be deemed to be applicable to the person's income Divestment price. § 16 (4) of the Income Tax Act is to be applied only if the operating assets introduced are valued at the mean value and are not the introduction of parts of a co-business unit; in these cases, § 34 (1) and 3 of the Income Tax Act, in so far as the capital gain is not partially exempt under Section 3 (40) sentence 1 (b) in conjunction with Section 3c (2) of the Income Tax Law. In the cases of sentence 2, Section 16 (2) sentence 3 of the Income Tax Act applies mutagenly. (4) § 23 (1), (3), (4) and (6) applies accordingly; in the cases of the transfer to a personal company by way of the overall succession, Section 20 (5) shall also apply. (5) Where, in the context of a contribution under paragraph 1 under the common value, shares in a corporation, association of persons or property, within a period of seven years after the date of arrival, is sold by the acquiring personal company or by an operation in accordance with § 22 The first sentence of the first sentence of the first subparagraph of Article 6 (1) to (5) shall be further transferred and, if the profit from the sale of such shares would not have been tax-free in accordance with Section 8b (2) of the Corporate Tax Law at the time of the introduction, § 22 (2) (1) of the Corporate 2, 3, and 5 to 7, to the extent that the profit from the sale of the shares transferred to a co-contractor is not applicable, for which Section 8b (2) of the Corporate Tax Law applies in this respect. (6) § 20 (9) applies. accordingly.

Footnote

(+ + + § 24: For application, see Section 27 (4), (5) + + +)

Eighth Part
Change of form of a personal company into a capital company or cooperative

Unofficial table of contents

Section 25 Corresponding application of the Sixth Part

In the cases of the change of form of a personal company into a capital company or a cooperative within the meaning of § 190 of the Transformation Act of 28. October 1994 (BGBl. 3210, 1995 I p. 428), as last amended by Article 10 of the Law of 9 December 2004 (BGBl I). 3214), as amended, or on the basis of comparable foreign transactions, § § 20 to 23 shall apply accordingly. § 9, sentence 2 and 3 shall apply accordingly.

Ninth Part
Prevention of abuses

Unofficial table of contents

§ 26 (omitted)

Tenth part
Application requirements and empowerment

Unofficial table of contents

Section 27 Application requirements

(1) This version of the Act shall be applied for the first time to conversions and transfers in which the application for registration has been made in the public register valid for the effectiveness of the operation in question after 12 December 2006. For applications whose validity does not require registration in a public register, this version of the law shall be applied for the first time when the economic ownership of the goods submitted after 12 December 2006 (2) The conversion tax act in the version of the notice of 15. October 2002 (BGBl. 4133, 2003 I p. 738), as amended by Article 3 of the Law of 16 May 2003 (BGBl I). 660), it must be applied last time to conversions and transfers in which the registration for entry into the public register, which is relevant to the effectiveness of the operation in question, has been carried out by 12 December 2006. For applications whose validity does not require registration in a public register, this version shall be applied last time if the economic ownership of the goods submitted has been transferred to 12 December 2006. (3) By way of derogation from paragraph 2,

1.: § 5 (4) for the provision of shares in the meaning of Article 21 (1), with the proviso that the shares shall be deemed to be the value within the meaning of Article 5 (2) or (3) in the version of paragraph 1 as the tax transfer date in the the operating assets of the accepting legal entity are transferred;
2.: § 20 (6), in the version in force on 21 May 2003, for the cases of exclusion of the right of taxation (Article 20 (3)), if the application was to be applied to the application, paragraph 2,
3.: Section 21 of the version in force on 21 May 2003 shall continue to apply to the shares referred to in Article 21 (1), which are based on an insertion process, to be applied to the provisions of paragraph 2. In the case of § 21 (2) sentence 1 no. 2 in the version in force on 21 May 2003, this applies with the proviso that a stunding of the tax in accordance with Section 6 (5) of the Foreign Tax Act as amended by the Law of 7 December 2006 (BGBl. 2782) shall be made subject to the conditions laid down therein, if the income tax is not yet finally established; § 6 (6) and (7) of the External Tax Act shall apply accordingly.

(4) By way of derogation from paragraph 1, § § 22, 23 and Article 24 (5) shall not apply insofar as the tax exemption pursuant to Section 8b (4) of the German Tax Law (s) of the shares or an event of equal value within the meaning of section 22 (1) of the German law Corporation tax law in the version in force on 12 December 2006 or in accordance with § 3 No. 40 sentence 3 and 4 of the Income Tax Act in the version in force on 12 December 2006 is excluded. (5) § 4 (2) sentence 2, § 15 para. 3, § 20 (9) and § § 6 in the version of Article 5 of the Law of 14 August 2007 (BGBl. 1912) shall be applied for the first time to conversions and transfers in which the registration for registration has taken place in the public register valid for the effectiveness of the operation in question after 31 December 2007. For applications whose validity does not require registration in a public register, this version of the law shall be applied for the first time if the economic ownership of the goods introduced after 31 December 2007 is applied to the economic assets of the country. (6) § 10 shall be applied last time to conversions at which the tax date of transfer is before 1 January 2007. § 10 shall continue to apply in cases where an application pursuant to Section 34 (16) of the Corporate Tax Law, as amended by Article 3 of the Law of 20 December 2007 (BGBl. 3150). (7) § 18 (3) sentence 1 in the version of Article 4 of the Law of 20 December 2007 (BGBl. 3150) shall be applied for the first time to changes in which the application for entry into the public register governing the effectiveness of the conversion has taken place after 31 December 2007. (8) § 4 (6) sentence 4 to 6 as well as § 4 para. 7 sentence 2 in the version of Article 6 of the Law of 19 December 2008 (BGBl. 2794) are to be applied for the first time to conversions in which § 3, No. 40 of the Income Tax Act, in the Act of 14 August 2007 (BGBl.) of the Law of 14 August 2007, is applicable. Article 6 of the Law of 19 December 2008 (BGBl.), as amended by Article 6 of the Law of 19 December 2008 (9) § 2 (4) and § 20 (6) sentence 4. 2794) shall apply for the first time to conversions and transfers in respect of which the harmful shareholding or any other loss-making event occurs after 28 November 2008. § 2 (4) and § 20 (6) sentence 4 in the version of Article 6 of the Law of 19 December 2008 (BGBl. 2794) shall not apply if the transferor and the acquirer agree on 28 November 2008 on the injurious acquisition or other loss-making exclusive event of which the transferor and the transferee are in agreement, the receiving entities shall not be deemed to be in the form of a written document, and the application for registration in the public register, which is relevant for the effectiveness of the operation, or (10) § 2 (4) sentence 1, § 4 (2) sentence 2, § 9 sentence 3, § 15 (3) and § 20 (9) in the version of Article 4 of the Law of 22 December 2009 (BGBl. 3950) shall be applied for the first time to conversions and transfers of which the tax date of the transfer is in one marketing year, for which Article 4h (1), (4), first sentence, and (5), first sentence, and (2) of the Income Tax Act, as amended by the Article 1 of the Law of 22 December 2009 (BGBl. § 8b (4) of the German Corporate Tax Act, as amended by Article 1 of the Law of 21 March 2013 (BGBl.), is to be applied for the first time in the meaning of Section 8b (1) of the Corporate Tax Law. 561) by way of derogation from the second sentence of Article 34 (7a) of the Corporate Tax Law, for the first time before 1 March 2013, when the application for registration in the public register, which is relevant to the effectiveness of the operation in question, has been registered in accordance with the February 28, 2013. (12) § 2 (4) sentences 3 to 6 in the version of Article 9 of the Law of 26 June 2013 (BGBl. I p. 1809) shall be applied for the first time to conversions and transfers in which the registration for entry into the public register, which is relevant for the effectiveness of the operation, takes place after 6 June 2013. § 2, as amended by Article 9 of the Law of 26 June 2013 (BGBl.), is subject to the provisions of Article 9 of the Law of 26 June 2013, which are not valid for entry into a public register. 1809) for the first time when the economic ownership of the economic goods introduced has been transferred after 6 June 2013. (13) § 20 (8) in the version in force on 31 July 2014 is for the first time in the case of tax to apply the transfer date after 31 December 2013. Unofficial table of contents

Section 28 Announcement of the announcement

The Federal Ministry of Finance is authorized to make known the texts of this Act and the legal regulations enacted in accordance with this Act in the version in force in force, with a new date and in new paragraph sequence and, in so doing, eliminate inconsistencies in the wording.