OrbitaxOrbitax

European Commission Finds German Reorganization Loss Carry Forward Rule Does Not Constitute State Aid

|Approved Changes|European Union-Germany
European Union-Germany

The European Commission has announced its conclusion that the German rule allowing loss carry forward by ailing companies, despite a change in shareholder structure, does not constitute State aid.

---

State aid: Commission finds German rule on carry forward of losses for fiscal purposes by ailing companies does not constitute State aid

The European Commission has concluded that a German reorganisation tax measure, the so-called "Sanierungsklausel", does not constitute State aid within th…

Continue reading with a Pro Subscription

Unlock full Orbitax Tax News content, including a historical database of tax news, alerts, and analysis from our network of tax experts, all tailored to your company footprint. Now includes Orbitax XatBot AI Tax Assistant.

Free trial available. Cancel anytime. Free Orbitax account required.

Already a Pro or Pro+ subscriber? Sign in to Orbitax to continue reading.