Jeremias KümpelSteuerliche Organschaften in (gemischten) Restrukturierungs- und Insolvenzverfahren

About this book deutschenglish

The study examines the treatment of fiscal unities when insolvency proceedings are opened over the assets of one or both companies involved or― and this has remained virtually unexplored ― when they are subject to preventive stabilisation and restructuring frameworks based on the German Act on the Stabilisation and Restructuring Framework for Companies (“Unternehmensstabilisierungs- und -restrukturierungsgesetz”, abbreviated as “StaRUG”). Although fiscal unities are not new to German income tax law and VAT law, there are still numerous unanswered questions in case law and literature even concerning insolvency proceedings. Particularly after the most recent legislative amendments brought about by the German Act on the Further Development of Restructuring and Insolvency Law (“Sanierungs- und Insolvenzrechtsfortentwicklungsgesetz”, abbreviated as “SanInsFoG”), it is necessary to review the status quo again. The SanInsFoG also implemented the StaRUG in 2021 to transpose the European Directive on restructuring and insolvency. Preventive stabilisation and restructuring frameworks based on the StaRUG have not yet been subject of the fiscal courts' case law and, as far as can be seen, no in-depth studies have yet been published in literature on this issue. However, the question of the treatment of fiscal unities is of crucial importance, especially in a state of restructuring. Should a fiscal unity fail, serious tax consequences could arise for both the controlling company and the controlled company. If the conclusion were to be reached that a fiscal unity fails in the case of insolvency proceedings over the assets of an involved company, but not in the case of preventive stabilisation and restructuring frameworks, this could be a strong argument in favour of restructuring within the frameworks based on the StaRUG. The study examines the treatment of fiscal unities, particularly in the context of recent legislative amendments, and provides practice recommendations.

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