Der Durchgriff im Gesellschafts- und Steuerrecht

The abolition of the legal separation between a company and its controlling shareholder was incorporated into federal court jurisprudence for both corporate law and tax law at the beginning of the 20th century. In this context, the Federal Court bases the piercing of the corporate veil in both areas of law on different methodological foundations. Although the doctrine has so far dealt extensively with the concept of piercing the corporate veil, comprehensive, cross-disciplinary contributions are still lacking. In addition to a thorough examination of the existing doctrine and case law on piercing the corporate veil, this work presents, for the first time, a detailed, cross-disciplinary investigation aimed at supporting the piercing of the corporate veil in both corporate law and tax law on the same methodological basis, considering the unity of the legal order.