Einbringung/Anwachsung Personenunternehmen in Kapitalgesellschaft (GmbH) & Anteilstausch | Teil 4/5

Our fourth part focuses on the conversion of a partnership into a corporation. This can be done through contribution, change of legal form, accretion, or merger. We also discuss share exchanges (e.g., GmbH to GmbH). A lock-up period must be observed for these conversion processes. If a sale nevertheless takes place, this will have subsequent tax consequences. Explained with legal and balance sheet examples. 0:00 Introduction & Intro 1:55 Contribution, Change of Legal Form & Accretion 4:08 Excursus on Accretion 6:58 What should be considered when making a contribution? 8:27 Notes on the Tax Advisor Exam 9:20 Legal Situation & Example Calculation 21:30 Share Exchange 29:47 Conclusion & Contact ▬▬▬▬▬▬▬▬▬▬▬▬▬ Are you a graduate or tax advisor (m/f/d) and interested in corporate tax law? Then take a look at our careers page: https://www.juhn.com/karriere/ ▬▬▬▬▬▬▬▬▬▬▬▬▬ Our blog post on the integration of partnerships: https://www.juhn.com/fachwissen/umwan... ▬▬▬▬▬▬▬▬▬▬▬▬▬ Your direct contact: Phone: +49 221 999 832-01 Email: [email protected] ▬▬▬▬▬▬▬▬▬▬▬▬ Follow us on social media: ► Facebook:   / juhnsteuerberater   ► Instagram:   / juhnsteuerberater   ► LinkedIn:   / juhn-steuerberater   ► Xing: https://www.xing.com/companies/juhnpa... ► Twitter:   / juhntax   ► Podcast: https://www.juhn.com/podcast/ ▬▬▬▬▬▬▬▬▬▬▬▬ Tax Advisor Prof. Dr. jur. Christoph Juhn LL.M. Christoph Juhn is a professor of tax law and a tax advisor. His consulting and research focus is on corporate tax law. He studied tax law (Bachelor's degree) and corporate tax law (Master's degree) and passed the tax advisor examination at the age of 25. Since 2013, he has been a lecturer in tax law at the FOM University of Applied Sciences for Economics and Management, where he was appointed professor in 2020. Additionally, he has been a permanent expert advisor for the Cologne Tax Advisors Association (advanced training for tax advisors) since 2014 and has been training young tax officials at the Federal Finance Academy since 2018. In practice, he specializes in corporate structuring consulting, advising in particular on restructuring, company sales, and international tax issues. His firm, with offices in Bonn and Cologne, also prepares ongoing financial/payroll accounting, annual financial statements, and tax returns for companies with the legal form of GmbH (limited liability company) and GmbH & Co. KG (limited liability company & Co. KG). This provides clients with a "one-stop shop" service. ▬▬▬▬▬▬▬▬▬▬▬▬▬ JUHN Partner GmbH Tax Consulting Firm Im Zollhafen 24 50678 Cologne ► Phone: +49 221 999 832-01 ► Email: [email protected] ► Website: https://www.Juhn.com #Contribution #Change of Legal Form #Merger