Die steuerrechtliche Behandlung disquotaler Einlagen zwis...
Waadt, Steffen![Die steuerrechtliche Behandlung disquotaler Einlagen zwischen Sanierungshindernis und Steuersparmodell](https://support.digitalhusky.com/media/annotations/sorted/437/43713201/CHSBZCOP0343713201.jpg)
»The Tax Treatment of Disproportionate Contributions between an Obstacle to Restructurings and a Tax-Saving Scheme«: Over a long period of time, disproportionate contributions allowed for a transfer of large fortunes without triggering gift tax because of a lack of coordination between German gift tax law and fundamental principles of German income tax law and civil law. In 2011, however, a legislative intervention caused the pendulum to swing...