Materiellrechtliche und gleichheitsrechtliche Aspekte der steuerlichen Begünstigung von Sanierungserträgen gemäß § 3a EStG

The success of restructurings regularly depends decisively on the tax treatment of profits triggered by reorganization measures. However, the application of the tax exemption of Section 3a EStG, which was created for this purpose, is fraught with conflict due to numerous questions of interpretation. The work therefore comprehensively identifies the known and newly emerged problems with regard to their scope of application, requirements and legal consequences, develops practical solutions on the basis of the relevant literature and thus offers a reliable aid for restructuring practice.
In a second focus, the work is devoted to an examination of the compatibility of Section 3a EStG with the general principle of equality of Article 3 para 1 GG.