Der grenzüberschreitende Formwechsel von Personengesellschaften

This book presents a comprehensive analysis of the cross-border conversion of partnerships, which remains without statutory regulation even after UmRUG. It analyses the conflict-of-laws implications of MoPeG and contends that Section 706 sentence 2 BGB effects a paradigm shift from the real-seat to the incorporation theory. Drawing on inbound and outbound conversions between Germany and Austria, the author develops solutions de lege lata, most notably through the analogous application of Sections 333 et seq. UmwG, and proposals de lege ferenda in light of the freedom of establishment under Articles 49 and 54 TFEU. The work is addressed to academics and practitioners of international company and transformation law.