The reasons for restructuring a partnership are diverse. Notably, there is the different taxation involved when restructuring a partnership into a corporation. Additionally, business-related motives such as liability limitations or synergy effects can also lead to a restructuring into a corporation. This book aims to provide entrepreneurs and their advisors with recommendations for optimizing the restructuring of a partnership from an income tax perspective. Optimization refers to whether hidden reserves in the business assets of the restructuring partnership should be dissolved during the restructuring and how this choice can potentially be exercised. The core idea of the considerations thus represents a sale transaction that is currently favored under paragraphs 16 (4) and 34 of the Income Tax Act (EStG).