distribution-in-kind / Tax & Legal - Der Blog zu aktuellen Entwicklungen und relevanten Neuerungen / PwC Deutschland

Schlagwörter: distribution-in-kind (1 gefunden)

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 ...

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Björn Viebrock

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Düsseldorf

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Schlagwörter: distribution-in-kind (1 gefunden)

Issue of shares as part of corporate action (spin-off)

Kontakt

Björn Viebrock

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