umwandlungssteuerrecht-tabellenreview

What it does

The skill guides the agent to produce a usable draft from case facts, norms, evidence, and requests in the area of transforming corporate structures (Umwandlungssteuerrecht) for mid-market corporate/M&A. It emphasizes sorting deal context (structure, parties, deadlines), verifying applicable norms (UmwStG, GrEStG, KStG, GmbHG, HGB, UmwG, etc.), and producing an output such as a decision paper or board material with risk considerations and required actions. It instructs to collect and verify documents, determine responsible recipients, and build a clear, source-backed argumentation that can be used for mandant-related outputs and closing conditions.

How it works

1. Clarify deal context: identify role, phase, target, counterpart, jurisdiction, deadline/closing, and desired output.
2. inventory sources: list documents with date, version, source, data room ID, and confidentiality; categorize as [Mandant], [Register], [Primärquelle], or [Modellwissen - prüfen].
3. map corporate realities: assess whether shareholders, management, family, bank, tax advisor, notary, or advisory board influence decisions; document informal agreements as risk, not as legal basis.
4. set materiality threshold: determine dealbreaker, price/fairness, closing condition, disclosure-only, or housekeeping status when a threshold is missing.
5. perform norms check: examine the relevant norm groups for the concrete step: effectiveness, consent, execution, liability, disclosure, deadline, and evidentiary source.
6. build evidentiary chain: attach source, document, locus, and uncertainty marker for each important statement; mark unverifiable sources as [zu verifizieren].
7. create risk matrix: for each point provide fact pattern, legal question, norm, subsumption, risk-traffic light, economic impact, recommended action, owner, deadline, and follow-on skill.
8. choose output: Draft or Review-Gate depending on sufficiency of facts; otherwise provide an information-request list or a partner/mandant memo with open decisions.
9. hand-off prep: transfer findings to data-room Q&A, SPA markup, CP-tracker, mandant email, notary checklist, or Closing Bible; reference the applicable follow-on skill.
10. final check: ensure no unchecked case numbers, no blind quotes from official databases, no external communications, and no disclosure beyond need-to-know.

When to use it

Triggered by phrases like:

• "Ich habe hier Umwandlungssteuerrecht und brauche einen belastbaren nächsten Schritt."
• "Bitte prüfe das für einen Unternehmenskauf oder -verkauf aus Sicht von Käufer, Verkäufer oder Zielgesellschaft."
• "Mach daraus eine kurze Mandantenunterlage mit Risiken, offenen Punkten und To-dos."
• "Welche Dokumente, Registerauszüge, Freigaben oder Fristen fehlen noch?"

Not the primary skill when the mandate setup, deal phase, or unclear upload triage is needed first; then use the command center or matter-file skills as appropriate.

What it can touch

The skill relies on the tools listed in the skill: "Claude Code" for coding/automation tasks, and it references handling of documents, registers, and evidence sources. It prescribes labeling sources with tags such as [Mandant], [Register], [BGH-Datenbank], [dejure.org], [EUR-Lex], [Web-Recherche - prüfen].

Caveats

• End product must be in full, formulated sentences; no placeholder-only text.
• Do not rely on model knowledge for legal authority; cite verifiable sources only with court decisions and official databases.
• Never substitute mandatory partner decisions or create external communications without approval.
• Do not produce tax or competition or sanctions conclusions without specialist review.
• Handle confidential data within need-to-know and mark sensitive items for Clean-Room.