Steuerbefreiungen in der Anfangs- und Auslaufphase von Körperschaften

This dissertation deals with the question of whether and under what conditions corporations can claim the tax exemptions of Section 5 (1) KStG during their formation and subsequent liquidation. Particular attention is paid to the question of whether the opening of insolvency proceedings leads to the denial of tax exemption. The focus of the entire investigation is the tax exemption on the grounds of non-profit status pursuant to Section 5 (1) no. 9 KStG. Subsequently, the results found there are transferred to other selected tax exemptions under Section 5 (1) KStG.