Verschmelzungsvorgänge unter der Beteiligung von Drittstaatskapitalgesellschaften

The book deals with the increasingly relevant question as to whether mergers with corporations from non-EU countries are permitted and shows the consequences of such mergers for the German taxation. The author’s results indicate that mergers with corporations from non-EU countries are not prohibited under German law, however, they do face practical difficulties. The German legislature does not hold a strict concept with regard to the taxation of mergers with the participation of non-EU corporations. Tax neutrality should be considered in cases where the right of taxation still remains with the German state following the merger.