The discussion is based on the economic principles of legal form neutrality, particularly addressing whether legal form neutrality is desirable, what justifications exist within tax sciences for this demand, and to what extent it is feasible. From this background, the corporate taxation prior to the Corporate Tax Reform Act of 2008 is presented and examined. In contrast, the question arises regarding the implementation of the goal of legal form neutrality in corporate taxation following the Corporate Tax Reform of 2008, through a detailed analysis of the impacts of the individual changes, while identifying specific sensitivities related to the parameters relevant to corporate taxation, along with computational illustrations.