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UmwStG 2006 Umwandlungssteuergesetz 2006
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
(1) Geht das Vermögen der übertragenden Körperschaft auf eine andere Körperschaft über, gelten die §§ 11 bis 15 auch für die Ermittlung des Gewerbeertrags.
(2) Für die vortragsfähigen Fehlbeträge der übertragenden Körperschaft im Sinne des § 10a des Gewerbesteuergesetzes gelten § 12 Abs. 3 und § 15 Abs. 3 entsprechend.
Quelle: BMJ
Import: