German Reorganisation Tax Law: Münster Tax Court Eases Tax-Neutral Retroactive Contributions of Partnership Interests
Corporate Tax Advisory PracticeWhere a commercial or professional partnership is to be transferred to a corporation, a contribution is often the preferred structuring route. The entrepreneur contributes the partnership interest to a newly established or existing corporation by way of a non-cash contribution and, in return, receives new shares in that corporation.
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9 min read
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24 Sep 2026
