Schlagwörter: Spin-off (3 gefunden)

1. 29. August 2023

   Transfer of assets of an investment fund as part of spin-off

   On 25 August 2023, the Federal Ministry of Finance (MoF) issued a circular on the transfer of assets from an investment fund within the meaning of Chapter 2 of the Investment Tax Act to a new investment fund as part of a spin-off.

   Kategorien: Official Pronouncements

   Schlagwörter: Spin-off, investment funds
2. 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 Court

   Schlagwörter: Spin-off, distribution-in-kind, corporat ...
3. 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 cases

   Schlagwörter: Spin-off, real estate transfer tax, merg ...