Laurin Kühn: Sperrfristen nach § 22 UmwStG, Kartoniert / Broschiert
Sperrfristen nach § 22 UmwStG
- Grundtatbestand, Ersatztatbestände und Ausnahmen
- Publisher:
- Duncker & Humblot GmbH, 01/2026
- Binding:
- Kartoniert / Broschiert
- Language:
- Deutsch
- ISBN-13:
- 9783428197439
- Item number:
- 12596414
- Volume:
- 271 Pages
- other:
- 3 Tabellen; 271 S., 3 Schwarz-Weiß- Tabellen
- Edition number:
- 26001
- Ausgabe:
- 1. Auflage
- Weight:
- 462 g
- Format:
- 232 x 157 mm
- Thickness:
- 20 mm
- Release date:
- 27.1.2026
Blurb
'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.
Notes:
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