lunes, 3 de julio de 2017

German loss forfeiture rules declared unconstitutional by German Federal Constitutional Court

The German Federal Constitutional Court, in a decision published May 12, 2017, has held that the German tax loss forfeiture rules violate the German Constitution to the extent they anticipate a partial forfeiture of a company’s current and carried-forward tax losses upon a transfer of more than 25% but less than 50% of its shares.
The German legislature by December 31, 2018, must amend the tax loss forfeiture rules relating to the transfer of such qualified minority interests so they are consistent with the German Constitution.

Source & more info: PwC

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