Last reviewed 21 Aug 2023
N/A
N/A
Interest in connection with third party financing of the acquisition of shares is basically tax deductible.
Interest expenses are generally tax deductible, to the extent that subordinated capital is to be treated as a liability for tax purposes and not as a (disguised) capital contribution.
N/A
Possible where there is an interest of at least 90% in the share capital (applicable to joint stock corporations), even if minority shareholders dissent.
The gain of legal entities on the sale of shares in a joint stock corporation in general is taxable income.
N/A
N/A
For the sale of individual assets, the acquisition cost principle is applicable. The total purchase price is allocated to individual assets and liabilities at fair value, the difference constitutes goodwill.
For tax purposes, goodwill is not subject to amortisation
Upstream merger (possibly down-stream), side- stream merger, takeover of the business by the main shareholder (not in case of a corporation), spin-off, demerger.
For financial accounting purposes, as a rule valuation of assets and liabilities is always optional, and in accordance with IFRS and IAS.
For tax purposes, goodwill is not subject to amortisation
Revaluation of assets is as a rule not tax deductible
In general, the contribution of assets is allowed (services cannot be contributed).
The exchange of individual assets against an interest in the company is subject to various taxes
For tax purposes, goodwill is not subject to amortisation
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Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
