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UmwStG 2006 Umwandlungssteuergesetz 2006
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
(1) Wird das übertragene Vermögen nicht Betriebsvermögen des übernehmenden Rechtsträgers, sind die infolge des Vermögensübergangs entstehenden Einkünfte bei diesem oder den Gesellschaftern des übernehmenden Rechtsträgers zu ermitteln. Die §§ 4, 5 und 7 gelten entsprechend.
(2) In den Fällen des Absatzes 1 sind § 17 Abs. 3 und § 22 Nr. 2 des Einkommensteuergesetzes nicht anzuwenden.
Quelle: BMJ
Import: