Transnational Change of the Corporate Form as a New Design Option

Overview


Clemens Just, Kian Tauser and Anna Steudner described in this bylined article how the Higher Regional Court of Nuremberg, citing the VALE judgment of the first German Supreme Court, has ruled on the requirements of a cross-border change in the legal form of a corporation from other EU countries. The authors analyzed the numerous implications of the decision, including for taxes.