12. Februar 2018 Write-up of shares in GmbH not part of tax-neutral profit tr ... The Supreme Tax Court has decided that a gain arising from a share disposal can be rolled-over on a tax-neutral basis under Section 6b Income Tax Act where the privileged asset has been sold to a related entity. However, the Court also ruled that the part of the gain attributable to the write-up of the privileged asset – where the earlier write-down of the shares had reduced the taxable profits -could not be rolled over as a tax-neutral transfer under section 6b of the Income Tax Act. Kategorien: Supreme Tax Court casesSchlagwörter: limited partnership, roll-over relief, I ...
