Niedersächsisches FG: Sperrfristverstöße bei Umwandlung in eine GmbH

Jan. 23, 2026 | Uncategorized | 0 Kommentare

Das Niedersächsische FG hat entschieden, dass bei einem Sperrfristverstoß nach § 22 UmwStG innerhalb des ersten Zeitjahres die Begünstigungen nach §§ 16, 34 EStG anwendbar sind und die Vorschrift teleologisch zu reduzieren ist.

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