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Trotz der Möglichkeit einer Buchwert-Umwandlung einer Kapitalgesellschaft in ein Personenunternehmen können steuerliche Belastungen aufgrund der Ausschüttungsfiktion und der Nichtberücksichtigung eines Übernahmeverlustes entstehen, die alternative Gestaltungen des Wechsels zur Besteuerung als Personenunternehmen vorteilhaft werden lassen. Insbesondere im Erwerberfall sind die Alternativen des internen...
Set the date range to filter the displayed results. You can set a starting date, ending date or both. You can enter the dates manually or choose them from the calendar.