Dissertation: Die Vermischung von Umwandlungsarten

Die Vermischung von Umwandlungsarten

Schriften zum Handels- und Gesellschaftsrecht, Band 227

Hamburg 2019, 266 Seiten
ISBN 978-3-339-10588-2 (Print), ISBN 978-3-339-10589-9 (eBook)

Analogieverbot des Umwandlungsgesetzes, Auslegung von Umwandlungsverträgen, Bare Zuzahlungen, Dogma der Anteilsgewährungspflicht, Mitgliedschaftsperpetuierung, Nicht-verhältniswahrende Spaltung, Numerus Clausus des Umwandlungsgesetzes, Spaltung zu Null, Umwandlungsarten

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Pursuant to the transformation processes of merger, demerger and asset transfer regulated by the Transformation Act, assets (or portions thereof) may be transferred by way of universal succession. This is an essential part of the "simplification function of the statutory transformation right". The German legislator regulated numerous transformation options in the Transformation Act of 1995: The types of transformations spread among different acts were collated in the Transformation Act and over 300 different transformation options were created.

In legal practice, there is a considerable need for the greatest possible practicability and flexibility in transformation processes: The legal practice combines different types of transformations, e.g. the split-off and the spin-off, and modifies the consideration granted within the transformation process.

This dissertation examines the yardstick measuring the admissibility of the combinations of different kinds of transformations that are discussed in literature as well as of the modifications of the consideration granted within the transformation process. Furthermore, this dissertation sets out whether these combinations and modifications are admissible.

In particular, the replacement of the consideration in the form of shares or memberships of the receiving legal entity by loans or other contributions in kind is analyzed and evaluated.

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