deceased shareholder / Tax & Legal - Der Blog zu aktuellen Entwicklungen und relevanten Neuerungen / PwC Deutschland

Schlagwörter: deceased shareholder (1 gefunden)

23. Februar 2021

No tax effect on income of deceased shareholder after retroa ...

The Supreme Tax Court held that a merger with retrospective tax effect does not lead to a merger profit for a former and meanwhile deceased shareholder of a limited company even if the shares were acquired gratuitously after the effective (retroactive) tax transfer date.

Kategorien: Supreme Tax Court cases
Schlagwörter: merger profit, retroactive merger, decea ...

Kontakt

Björn Viebrock

Partner
Düsseldorf

Folgen Sie mir auf LinkedIn

E-Mail

© 2017 - 2025 PwC. All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details. Portions of this program may use third-party open source components governed by the respective open source license terms.

Schlagwörter: deceased shareholder (1 gefunden)

No tax effect on income of deceased shareholder after retroa ...

Kontakt

Björn Viebrock

Follow us