Ausschüttungssperren in der Organschaft

Under German tax law, a group of companies may be considered a single entity for corporation tax purposes, if, inter alia, the subsidiary transfers all its profits to the parent company. To the detriment of such groups, statutes governing the extent to which profits may be transferred to a parent company are partly unclear and subject to dispute. This study sets out to analyse tax law and corporate law in this regard.