Unternehmensübertragungen auf gemeinnützige Organisationen

englischIncome tax law does not offer a coherent regulatory concept for the transfer of a company to a charitable organization. In particular, the book value privileges for the transfer of business assets for tax-privileged purposes are incomplete. There are also uncertainties concerning the question, whether the transfer of business assets to a charitable organization will be classified as a hidden contribution or profit distribution and there are unanswered questions regarding the amount of the charitable deduction from income tax. This book shows how the interface between corporate tax law and non-profit law can be structured in a logical and appropriate way. It proposes solutions by interpreting the current law and suggesting new regulations de lege ferenda.