»Restructuring Gains in Income Tax Law. An Investigation with Special Consideration of the Ability-to-Pay Principle and the European ban on State Aid«: The tax implications of restructuring gains have been a topic of debate in legislation, jurisprudence and literature for more than a hundred years, with varying results and justifications. The Federal Fiscal Court's decision on the »reorganisation decree« in 2016 and the subsequent introduction of new legal regulations, this development has come to an end so far. The tax exemption of restructuring-related profits under Section 3a of the German Income Tax Act (EStG), which is relevant in practice and primarily motivated by economic policy, nevertheless