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Home > Finance and accounting > Finance and the finance industry > Public finance and taxation > Umwandlung einer GmbH & Co. KG in eine GmbH: Untersuchung am Beispiel eines grundbesitzhaltenden Unternehmens(Business, Economics, and Law)
Umwandlung einer GmbH & Co. KG in eine GmbH: Untersuchung am Beispiel eines grundbesitzhaltenden Unternehmens(Business, Economics, and Law)

Umwandlung einer GmbH & Co. KG in eine GmbH: Untersuchung am Beispiel eines grundbesitzhaltenden Unternehmens(Business, Economics, and Law)


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About the Book

Eine Rechtsformänderung ist für jede einzelne Gesellschaft ein komplexer und individueller Sachverhalt. Folglich ist es nicht möglich, eine allgemeingültige Empfehlung zur optimalen Art der Umstrukturierung auszusprechen. Jessica Harneit geht der Frage nach, wie aus gesellschafts- und steuerrechtlicher Sicht eine grundbesitzhaltende GmbH & Co. KG am besten in eine GmbH umstrukturiert werden kann. Sie wendet die sog. Verschmelzung durch Aufnahme, den Formwechsel und das sog. Anwachsungsmodell auf die gewünschte Umwandlung an und zeigt, dass der Formwechsel die beste Art für die grundbesitzhaltende Gesellschaft ist.

Table of Contents:
Motivation zum Rechtsformwechsel.- Umwandlung einer GmbH & Co. KG in eine GmbH.- Verschmelzung der grundbesitzhaltenden GmbH & Co. KG.- Formwechsel der grundbesitzhaltenden GmbH & Co. KG.- Anwachsung der grundbesitzhaltenden GmbH & Co. KG.  

About the Author :
Jessica Harneit absolvierte ihren LL.B. an der Brunswick European Law School der Ostfalia Hochschule für angewandte Wissenschaften. Sie ist als Steuer- und Prüfungsassistentin tätig.


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Product Details
  • ISBN-13: 9783658254322
  • Publisher: Springer Fachmedien Wiesbaden
  • Publisher Imprint: Springer Gabler
  • Height: 210 mm
  • No of Pages: 81
  • Series Title: Business, Economics, and Law
  • Width: 148 mm
  • ISBN-10: 3658254327
  • Publisher Date: 19 Feb 2019
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Untersuchung am Beispiel eines grundbesitzhaltenden Unternehmens


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Umwandlung einer GmbH & Co. KG in eine GmbH: Untersuchung am Beispiel eines grundbesitzhaltenden Unternehmens(Business, Economics, and Law)
Springer Fachmedien Wiesbaden -
Umwandlung einer GmbH & Co. KG in eine GmbH: Untersuchung am Beispiel eines grundbesitzhaltenden Unternehmens(Business, Economics, and Law)
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