Considerations for Business Restructuring

• Transfer of assets in the restructuring of sole proprietorships or partnerships
• § 6 Abs. 5 EStG provides tax benefits for the continuation of book values for individual assets
• The VAT treatment of transfer transactions is often overlooked
• Lack of analysis of VAT consequences can lead to unintended tax burden without the possibility of input tax deduction.

Source: datenbank.nwb.de

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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