Die Übertragung von Wirtschaftsgütern bei Personengesellschaften

The aim of this thesis is to develop a concept for a new version of section 6, paragraphs 3 and 5 of the German Income Tax Act. For this purpose, it comprehensively analyses and evaluates the existing legal requirements for transferring individual assets and groups of assets in partnerships. This topic looks back at legal developments that have repeatedly been subject to changes. Furthermore, a uniform and coherent regulatory system for these restructuring processes is lacking. Only fragmentary indications of how to organise such transfers at book value can be found in section 6, paragraphs 3 and 5 of the German Income Tax Act, section 16 of the German Income Tax Act and sections 20 et seq. of the German Reorganisation Tax Act. This study therefore critically examines this existing regulatory structure, taking into account the case law of the Federal Fiscal Court of Germany, as well as the opinion of the German tax authorities, in order to identify weaknesses in this regard and also to emphasise approaches that should be maintained.