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Schlagwörter: Spin-off (2 gefunden)

  1. 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 ...
  2. 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 ...
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