ARTICLE · 14 JUNE 1995

005. New German Reorganisation Law

KPMG Germany

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1. Introductory
2. Tax-free reorganisations in general
3. Merger and consolidation
4. Mergers of partnerships into corporations and vice versa
5. Divisive reorganisations (divisions)
6. Change of business form

1. Introductory

In November 1994, two basic German laws were reissued in completely revised form: the Business Reorganisation Act (Umwandlungsgesetz) and the Tax Reorganisation Act (Umwandlungssteuergesetz). The Business Reorganisation Act consolidates the existing statutes covering business reorganisations into a single law and expands considerably on their scope. Its 326 sections specify in detail the statutory procedures for accomplishing the various permitted reorganisations. The receiving entities in such reorganisations take by operation of universal succession or partial universal succession. The Tax

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