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In connection with company crises and restructuring procedures Rödl & Partner is active in the course of formal insolvency proceedings and also out-of-court settlements for all those involved. In spite of the coming into effect of the law in Germany designed to facilitate the restructuring of companies (ESUG) on March 1, 2012, difficulties remain in reconciling insolvency law with tax law. This is particularly true for questions relating to tax law in connection with the taxation of restructuring gains, taxation questions with self-administration and with circumstances where the personal liability of those involved is the focus of the financial authorities. As a result, in recent years the German fiscal court has made a number of rulings which considerably expand the debts of the insolvency assets to the disadvantage of the in¬sol¬vency administrator. Furthermore, the additions to the insolvency law have given rise to new questions regarding the treatment in relation to sales tax of goods and services in the preliminary self-administration or in protection proceedings and questions relating to tax liability.
In the area of insolvency law Rödl & Partner supports companies and insolvency administrators across Germany but also other professional colleagues (lawyers/auditors/tax consultants) with the processing of questions relating to tax law in the course of restructuring and insolvency proceedings or insolvency planning and self-administration procedures.
Norman Lenger-Bauchowitz, LL.M.
Partner
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