The standard work on corporate group taxation - up-to-date with the Growth Opportunities Act. Corporate group taxation is highly popular due to its advantages in loss utilization and financing. However, the regulations of German corporate group law are highly complex. The establishment, execution, and termination of a corporate group must consider income tax law, value-added tax law, and real estate transfer tax law, as well as corporate law, accounting law, insolvency law, and international aspects. The standard work by Prinz/Witt answers all questions. It is fully updated in the new edition. The 3rd edition includes current legislation as well as the administrative views and case law from the Federal Fiscal Court (BFH), the European Court of Justice (EuGH), and the Federal Court of Justice (BGH). In particular, the impact of the Growth Opportunities Act on corporate group taxation is taken into account, especially the repeal of § 14 para. 1 no. 5 of the Corporate Tax Act (KStG). Three new chapters enhance the work: accounting law of corporate groups, corporate groups and the option under § 1a KStG, and practical experiences of corporate groups in corporate structures. The concept spans from planning and establishment to structuring and termination. The established foundational work by Prinz/Witt provides answers to all important legal questions regarding corporate groups, from planning and establishment to structuring, risk assessment, and termination. The distinguished authors from consulting, judiciary, and administration provide specialized knowledge in all relevant areas of law for corporate groups. Examples, overviews, and templates illustrate the complex subject matter. It addresses corporate tax, trade tax, value-added tax, and real estate transfer tax aspects of corporate groups.