Die sonstige Gegenleistung bei Einbringungen und Anteilstausch nach dem Umwandlungssteuergesetz (English shop)

Unter besonderer Berücksichtigung der Entstehungsgeschichte der gegenleistungsbezogenen Buchwertfortführungsvoraussetzungen nach §§ 20, 21, 24 UmwStG und deren Vorläuferbestimmungen

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The dissertation examines other consideration (“sonstige Gegenleistung”) in contributions and share exchanges under §§ 20, 21 and 24 UmwStG (German Reorganisation Tax Act). One of its focal points is the legal-historical analysis of the provision on the granting of other consideration introduced by the UmwStG 1969 and its development up to the UmwStG 2006 as amended by the Steueränderungsgesetz 2015. With particular attention to the legislative history of the UmwStG 1969, the author shows how, alongside a 1965 decision of the Bundesfinanzhof, it was above all the Federal Ministry of Finance (BMF), with its preparatory work and drafts, that shaped the act which subsequently entered into force. The author also examines in greater depth the legislative process of the UmwStG 2006 introduced by the SEStEG and that of the Steueränderungsgesetz 2015. A further focus of the study is devoted to the “classical” interpretation of the concept of other consideration. Taking the legal-historical findings into account, the author develops an interpretative result derived in a methodologically sound manner. In doing so, he also demonstrates from a doctrinal perspective which of the approaches advanced in the literature are convincing and which are not.