독일조직재편세법에 관한 고찰

Abstract

German Tax Reorganization Act (hereinafter referred to as ‘GTRA’) is a law which regulates the corporate reorganization or restructuring in the perspective of tax. Not only does it facilitate the flexible restructuring, but it prevents the tax evasion in disguise of corporate reorganization. It is composed of eight parts, and among various kinds of corporate reorganizations it regulates specifically transfer of assets and liabilities in the case of merger to a partnership or a natural person and change of the legal form of a corporation to a partnership(part 2 of GTRA), merger or transfer of assets and liabilities(complete transfer) to another corporate entity(part 3 of GTRA), division, partial division and transfer of assets and liabilities(partial transfer)(part 4 of GTRA), transfer of operating business units to a corporation or a cooperative society and exchange of shares(part 6 of GTRA), transfer of operating business units to a corporation or a cooperative society and exchange of shares(part 7 of GTRA), and change of the legal form of a partnership to a corporation or a cooperative society(part 8 of GTRA). In my opinion, GTRA has some implications on korean tax system of corporate reorganization: An exhaustive single tax code on corporate reorganization like GTRA is needed. Also we have to reconsider basic concepts and system of our corporate reorganization tax law in view of GTRA. Finally, we may refer to GTRA on interpretation and future improvement of our corporate reorganization tax law.