This paper deals with the taxation of the reorganisation surplus in a group of companies, which is a topic of current interest. At first, this bachelor thesis deals with group taxation and the taxation of reorganisation surpluses. Furthermore, the relation between the two taxation regimes will be described and explained. For cases where the two taxation regimes overlap the law hardly contains any rules on application. In court decisions facts and circumstances have been clarified to some extent and a few opinions can be found on this topic in academic writing. This paper will summarise existing views and describe taxation of a reorganisation surplus in a group of companies from both a theoretical legal and a practical view. Calculation of the reorganisation surplus and of corporate income tax in a group of companies will also be dealt with, including problematic issues and cases of doubt, if any, and subjected to legal assessment. Moreover, this paper deals with collection and assessment of taxes in the course of business reorganisation measures. On the one hand, the tax administration is the tax creditor, but on the other hand, it also has an important function in supporting the taxpayer to enable successful reorganisation of his business. Therefore, the purpose of this paper is to point out the legal options available to the tax authority in this regard.