Study paper from 2015 in the field of Business Administration - Auditing, Grade: 2.7, University of Aschaffenburg, Course: Accounting and Auditing, Language: German. This paper discusses the fundamentals of operational splitting, the tax implications according to current legislation, and ultimately presents whether the advantages or disadvantages of this construct prevail today. In section 2, a brief overview of the fundamentals is provided, motives and forms are mentioned, and the prerequisites are explained. Subsequently, the tax treatment is analyzed from the perspective of both the operating company and the holding company. The tax-economic analysis illustrates the tax implications in a practical manner through a tax burden comparison between a general partnership (OHG) and an operational split in section 3.4.