28.11.2023 Tax group and corporate reconstructions In case of merger of a corporation into a partnership during the year the Supreme Tax Court decided that the acquiring legal entity as the ("new") controlling company also fulfills the requirement of financial integration as a prerequisite for a tax group („Organschaft“) of the former controlling company even if the conversion is not made with retroactive effect from the beginning of the financial year. Categories: Supreme Tax Court casesKeywords: merger, tax group
21.11.2023 ECJ: No tax benefit if application of Merger Directive is su ... The European Court of Justice decided that Article 8(2) of Council Directive 2009/133/EC precludes a national legislation which makes the benefit of that provision subject to conditions relating to a reduction in the shareholding of the shareholder of the transferring company in that company or to a reduction in the share capital of that company, which are not provided for by that directive. Categories: European Court of JusticeKeywords: merger
01.09.2023 Merger of church parishes followed by formation of new paris ... If a new church parish is established by merging several church parishes, real estate transfer tax is payable if the original parishes held shares in real estate-owning GmbHs and these GmbH shares are all in the hands of the newly established church parish after the merger. The Supreme Tax Court decided that this also applies if those GmbHs operate charitable institutions such as hospitals or retirement homes. Categories: Supreme Tax Court casesKeywords: real estate transfer tax, property compa ...
05.12.2022 RETT exemption in case of upstream merger of second-tier com ... The tax exemption from real estate transfer tax (RETT) in the event of restructuring within a group under Section 6a of the RETT Act also applies to cases where a dependent second-tier company is merged with a subsidiary of a group parent company, even if in the five years after the transaction 25 percent of the shares in the parent company are transferred to a new shareholder. In his decision the Supreme Tax Court held that the subsidiary must be regarded as “controlling company” within the meaning of the RETT Act. Categories: Supreme Tax Court casesKeywords: merger, RETT exemption, controlling memb ...
13.02.2020 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. Categories: Supreme Tax Court casesKeywords: Spin-off, real estate transfer tax, merg ...
21.03.2013 Asset transfer costs from sidestream and downstream mergers ... The Supreme Tax Court has held that the exclusion of merger cost as part of the non-taxable profits and losses on merger also applies to indirect shareholdings. Categories: Supreme Tax Court casesKeywords: downstream merger, merger, sidestream me ...
05.07.2012 Sale of partnership share subject to trade tax if coincident ... The Supreme Tax Court has held that the sale of a partnership share is subject to trade tax if the tax effective dates of sale and of its acquisition of the business of its GmbH subsidiary through merger are identical. Categories: Supreme Tax Court casesKeywords: capital gain, trade tax, merger
11.01.2012 Right to electric power duty relief lost on merger The Supreme Tax Court has upheld a Customs decision to refuse to allow transfer of a merged company’s right to manufacturing relief from its electric power duty to the surviving entity. Categories: Supreme Tax Court casesKeywords: reduced rate, electric power duty, merge ...
