11. Februar 2021 Issue of shares as part of corporate action (spin-off) The Lower Tax Court of Lower Saxony ruled that the allocation of shares in the course of a restructuring of Hewlett-Packard Company meets the requirements of a spin-off within the meaning of Sec. 20 (4a) Sentence 7 of the German Income Tax Act. Thus, there is no taxable distribution in kind at the time of the share allotment. Kategorien: Tax CourtSchlagwörter: Spin-off, distribution-in-kind, corporat ...
13. Februar 2020 Tax exemption for group restructurings under Section 6a Real ... The tax exemption from real estate transfer tax (RETT) in the event of restructuring within a group under Section 6a of the Real Estate Transfer Tax Act (RETTA) does not constitute State Aid prohibited by EU law. Kategorien: Supreme Tax Court casesSchlagwörter: Spin-off, real estate transfer tax, merg ...
