umwandlungssteuerrecht

What it does

The skill is designed to generate a usable draft for transformation tax law cases in big-law Corporate/M&A, by composing a tailored output from the given facts, norms, evidence and requests, including a well-reasoned structure with applications, justification and attachments logic. It emphasizes producing a verifiable, actionable document rather than raw notes.

How it works

• It fixes the Deal context: determines role, phase, transaction structure, target, recipient, and decision-maker. If missing, it prompts exactly one clarification question; if there is time pressure, it proceeds with an assumption tag [Annahme - prüfen].
• It inventories sources: lists documents with date, version, source, data-room-ID, and confidentiality level; marks uploads as [Mandant], public registers as [Register], primary sources as [Primärquelle], and model knowledge as [Modellwissen - prüfen].
• It separates workstreams across Corporate, Commercial, Tax, Regulatory, Finance, IP/IT, HR, Litigation, Real Estate, ESG and PMO; it avoids mixing finding, contractual consequences and closing tasks in one sentence.
• It sets Materiality thresholds from LOI, SPA, DD-Scope or firm playbooks; if missing, it proposes a qualitative traffic light: Dealbreaker, Price/Indemnity, Signing/Closing Condition, Disclosure-only, Housekeeping.
• It performs Norms-Review based on concrete deal steps: effectiveness, consent, closing obstacles, liability, disclosure, deadlines, and evidence sources; it requires specific evidence rather than abstract statements.
• It builds a chain of evidence: each key assertion must have a source, document, reference, and uncertainty marker; if a source is not accessible, it must be flagged as [zu verifizieren].
• It creates a Risk Matrix per point with factual context, legal question, norm, subsumption, risk level, economic impact, recommended action, owner, deadline and follow-on skill.
• It chooses between a Draft or Review gate depending on sufficiency of facts; otherwise, it returns an Information-Request list or a Senior-Review-Memo with open decisions.
• It prepares a hand-off to other skills (e.g., for distressed scenarios, signing/closing conditions) and performs an Abschlusskontrolle ensuring no unchecked citations or external communications.

When to use it

Triggered by phrases like:

• "Ich habe hier Umwandlungssteuerrecht und brauche einen belastbaren nächsten Schritt."
• "Bitte prüfe das für ein M&A-Mandat aus Sicht von Buy-side, Sell-side oder Target."
• "Mach daraus eine Partner-/Mandantenunterlage mit Risiken, Annahmen und offenen Punkten."
• "Welche Dokumente, Registerauszüge, Freigaben oder Fristen fehlen noch?"

What it can touch

• It relies on tools listed as required: claude-code. It inventories sources and references with exact citations and organizes outputs such as a Deal-Vermerk, Issue List, Information Request, Drafting-Anschluss, and Matter-Update.

Caveats

• It must verify norms and decisions live or from the file, and cannot rely on model knowledge quotes. It will not provide final tax or regulatory conclusions without specialist review. It should not produce external communications or disclose confidential information beyond need-to-know. It requires that sources be verifiable and cites only allowed sources.