Umstrukturierungen im Bereich mittelständischer Unternehmen

Unique practical handbook with concrete advice, checklists and sample forms. This cutting-edge handbook presents all corporate and tax law aspects of restructuring processes in medium-sized companies and groups of companies in a practical manner. The authors use numerous examples to illustrate the essential structuring options. They devote special attention to topics that are particularly relevant for small and medium-sized enterprises, such as dealing with special business assets, the participation of minors or the typical legal forms of small and medium-sized enterprises. A large number of advisory notes, checklists, sample formulations and sample contracts for all major forms of restructuring make this handbook a valuable tool for practitioners. The up-to-date new edition takes into account numerous new practice-relevant judgements and administrative directives. Current in the 6th edition: Introduction of the KöMoG (option model for corporation tax for commercial partnerships) Reform of the real estate transfer tax as of 1.7.2021 Regulations on the COVID 19 pandemic Table of contents: I. Introduction II. Reasons for restructuring III. Reorganisations under the Reorganisation Act IV. Reorganisations outside the Reorganisation Act V. Use of losses VI. Cross-border situations VII. Participation of minors VIII. Real Estate Transfer Tax in Reorganisations IX. Model contracts and forms.