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UmwStG 1995 Umwandlungssteuergesetz 1995
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
1Der achte Teil gilt in den Fällen des Formwechsels einer Personengesellschaft in eine Kapitalgesellschaft im Sinne des § 190 des Umwandlungsgesetzes entsprechend.2Die übertragende Gesellschaft hat eine Steuerbilanz auf den steuerlichen Übertragungsstichtag aufzustellen.
Quelle: BMJ
Import: