Guest lecture by GRÄFE Tax & Legal GmbH Munich on Thursday, 23 January 2025

At the beginning of his presentation, Mr Ladenburger gave an overview of the legal institution of a business split. He focussed in particular on the possible manifestations and the two prerequisites for establishing a business split. In addition to the legal aspects, Mr Ladenburger explained many illustrative examples from practice and thus consolidated the theoretical aspects of the requirements for a business split. In particular, the current change in the law due to the MoPeG and the associated effects on the business split were also discussed. Mr Ladenburger then presented the main problems of a business split, how to avoid them and possible structures for securing a business split.

To conclude the guest lecture, Mr Wildgruber worked together with the students on a case study on tax-efficient unbundling. The case study illustrated just how complex the topic of business splitting is and what effects and interactions can also arise in the context of asset succession. The subsequent get-together provided an opportunity for personal dialogue and further questions.