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UmwStG 2006
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UmwStG 2006
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Umwandlungssteuergesetz 2006
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Erster Teil: Allgemeine Vorschriften
§ 1 - § 2
Zweiter Teil: Vermögensübergang bei Verschmelzung auf eine Personengesellschaft oder auf eine natürliche Person und Formwechsel einer Kapitalgesellschaft in eine Personengesellschaft
§ 3 - § 10
Dritter Teil: Verschmelzung oder Vermögensübertragung (Vollübertragung) auf eine andere Körperschaft
§ 11 - § 14
Vierter Teil: Aufspaltung, Abspaltung und Vermögensübertragung (Teilübertragung)
§ 15 - § 16
Fünfter Teil: Gewerbesteuer
§ 17 - § 19
Sechster Teil: Einbringung von Unternehmensteilen in eine Kapitalgesellschaft oder Genossenschaft und Anteilstausch
§ 20 - § 23
Siebter Teil: Einbringung eines Betriebs, Teilbetriebs oder Mitunternehmeranteils in eine Personengesellschaft
§ 24
Achter Teil: Formwechsel einer Personengesellschaft in eine Kapitalgesellschaft oder Genossenschaft
§ 25
Neunter Teil: Verhinderung von Missbräuchen
§ 26
Zehnter Teil: Anwendungsvorschriften und Ermächtigung
§ 27 - § 28
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