Corporate insolvencies are currently on the rise again, not least against the backdrop of the current economic weakness. At the same time, there is a wealth of new laws, case law, and administrative instructions regarding insolvency tax law. In this new edition of the standard work, advisors and insolvency administrators will find both foundational knowledge and solutions to all relevant specialized questions at the intersection of insolvency law and tax law, along with many important practical tips from the two authors, who are experienced practitioners at a leading law firm specializing in insolvency law. The 4th edition of the practical handbook incorporates a multitude of important decisions from case law. It takes into account, among other things, the development of restructuring and insolvency law by the legislator, all relevant current case law, aspects related to the GDPR, the insolvency administrator's right to information from the tax authority, the tax exemption of restructuring gains, current issues regarding insolvency and corporate groups, as well as new questions concerning set-off in insolvency and tax aspects of self-administration.

Contents include: insolvency law, opening procedures, opened proceedings, insolvency of tax advisors, legal relationships of the insolvency administrator with the tax advisor, tax procedural law in insolvency proceedings, implementation of taxation, collection procedures, set-off, enforcement procedures, legal remedy procedures and appeals, substantive tax law in insolvency, structured by individual tax types from income tax to customs duties.