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Tax & Legal

Aktuelle Entwicklungen und relevante Neuerungen im Themenbereich Steuern & Recht in englischer Sprache.

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Schlagwörter: distribution-in-kind

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  • 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.

    Originaldatum
    Kategorien
    Tax Court
    Schlagwörter
    Spin-off, distribution-in-kind, corporat ...
    Autor:in