This bachelor thesis deals with the impact of a relinquishment and a disposal of a business in the view from income tax and also VAT.
The first chapter is about terms and definitions of a relinquishment and a disposal of a business and the second chapter describes the fiscal consequenses. The last chapter is about the consequenses of the VAT. It was the aim to describe this topic with the text of a law and further literature clearly and to prepare a guideline. As further literature I took the income tax guidelines as well as the income tax comment Jakom 2016 and also the VAT tax guidelines. This secondary literature gives a good overview across the current law and offers some good examples.