Vermeidungsstrategien zur Entstehung einer Betriebsaufspaltung – Unzulässige Umgehung im Sinne des § 42 AO?

<p>This dissertation provides an in‑depth analysis of the concept, structure, and tax implications of business splits (“Betriebsaufspaltung”) and examines the legal limits of avoidance strategies. It focuses on whether specific arrangements – such as involving family members, corporate structuring, or lease‑based models – constitute an abusive practice under Section 42 of the German Fiscal Code (AO). The work outlines the requirements and various forms of business splits, highlighting the significant tax risks, especially the taxation of hidden reserves upon termination. It is aimed at tax advisors, lawyers, auditors, and professionals dealing with corporate structuring and tax planning.</p>