Tag Archive: loss-carry-forward kstg-8c

State aid: European Commission investigates German tax advantages for restructuring share deals & debt-to-equity swaps

In July 2009, the German parliament tried to improve the tax situation for German restructurings by enacting the so called restructuring clause (Sanierungsklausel) in § 8c Corporate Tax Act (Körperschaftsteuergesetz) which allows certain fiscal loss carry-forwards to continue for ailing companies in case of a significant change in their shareholding. The rule was designed to …

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Permanent link to this article: http://blogs.dlapiper.com/derestructuring/2010/08/05/state-aid-european-commission-investigates-german-tax-advantages-for-restructuring-share-deals-debt-to-equity-swaps/