Umwandlungsrecht

The purpose of this textbook is to enable the reader to become familiar with the German Transformation Act (UmwG) and the German Award Proceedings Act (SpruchG). The authors describe the main features of corporate transformation law and reorganization tax law. The introduction of the book provides an explanation of the classification scheme of the Transformation Act, its basic concepts and its procedures. The authors then systematically deal with various types of restructuring - mergers, demergers, asset transfers, changes of legal form as well as cross-border conversion procedures. In addition, there are explanations of particular redress mechanisms. Owing to its constant reference to specific cases, the description of practical examples and small test cases as well as the practice questions, this book is also suitable for students preparing for exams. Finally, the numerous references within the individual chapters will facilitate the reader's understanding of the complex interaction between the regulations of transformation law.