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Abstract

Psychology and Psychotherapy: Research Study

The Accounting and Tax Treatment of Pension Liabilities in M&A-Transactions with Special Consideration to the Corporate Income Tax Option in Germany

  • Open or CloseSebastian Lang*

    Professor of Finance, Investments and Accounting and Dean of studies in Banking and Finance, Berufliche Hochschule Hamburg (BHH), Germany and University of St. Gallen, School of Finance and Swiss Institute of Banking and Finance, Switzerland

    *Corresponding author:Sebastian Lang, Professor of Finance, Investments and Accounting and Dean of studies in Banking and Finance, Berufliche Hochschule Hamburg (BHH), Germany and University of St. Gallen, School of Finance and Swiss Institute of Banking and Finance, Switzerland

Submission: September 15, 2023;Published: September 29, 2023

ISSN 2639-0612
Volume4 Issue1

Abstract

After exercising the corporate income tax option, the opting company, such as a German commercial partnership or partnership company, is fictitiously treated by tax authorities as if it were a limited liability corporation in terms of its income and trade tax. Mergers and acquisitions between opting partnerships and corporations are generally tax neutral, but further conditions regarding the transfer of pension liabilities must be met. If a pension commitment is invalid under civil law, pension provisions must be dissolved on the balance sheet, which possibly leads to a tax profit correction.

Keywords:Corporate income tax option; Mergers and acquisitions; Pension liability

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