entry into force of MoMiG now is some time passed and many of the investors who have decided before the entry into force of the reform for a UK Limited instead of a German company form want now but again a German GmbH and an entrepreneurial society.
Regarding the question on the way in which this desire can be realized and what to look for in practice, I want the current article by Sebastian Herrler and Dr. Susan Schneider DStR in 2009, 2433 ff ., recommend the title "civil and tax bases with a review Go ahead, come back - - the Limited (top) to GmbH. The authors provide a concise overview of the possibilities of transfer of operations, the steps described in the merger process and will also discuss the particular tax consequences. At the same time explaining the differences between the continuation of a limited liability company or UG. Overall, a successful demonstration of their reading can only be recommended.
Regarding the question on the way in which this desire can be realized and what to look for in practice, I want the current article by Sebastian Herrler and Dr. Susan Schneider DStR in 2009, 2433 ff ., recommend the title "civil and tax bases with a review Go ahead, come back - - the Limited (top) to GmbH. The authors provide a concise overview of the possibilities of transfer of operations, the steps described in the merger process and will also discuss the particular tax consequences. At the same time explaining the differences between the continuation of a limited liability company or UG. Overall, a successful demonstration of their reading can only be recommended.
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