In the Official Gazette of 24 January 2013, a Decree of 16 January 2013 on the restriction of the interest deductibility for participations was published. The Decree, which applies retroactively from 1 January 2013, is in line with the Draft Decree published on 12 October 2012.
Important additions include the following:
| - | the term reorganizations include the situation of a capital contribution to the acqu… |