Sections 29 to 34 are not to be applied to the merger of a registered association that is released, pursuant to section 5 (1) no. 9 of the Corporation Tax Act (Körperschaftsteuergesetz – KöStG), from the obligation to pay corporation income tax.
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Part 2 · Special provisions › Division 6 · Merger involving associations having legal capacity › Section 104a
Ineligibility for cash settlement in certain cases
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