Germany: Corporate Tax

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Article
Debt-to-Equity Swap: Opportunities And Risks
Debt-to-equity swaps offer distressed companies a path to financial recovery by converting creditor receivables into equity, but they carry significant valuation risks that can expose new shareholders to unexpected liabilities. This analysis examines the legal framework governing these complex restructuring instruments in Germany, including insolvency plan proceedings and StaRUG restructuring procedures. Understanding the critical risk factors and implementation strategies is essential for creditors, distre
Germany Insolvency
MB
Mayer Brown
Article
Loss Forfeiture In The Event Of Share Acquisitions: New Developments In Judicial Review Proceedings
The German Federal Constitutional Court is set to rule on the constitutionality of Section 8c of the Corporate Tax Act, which mandates complete forfeiture of tax losses when more than 50% of a corporation's shares change hands. The Hamburg Fiscal Court has supplemented its 2017 referral order with new details about a specific case where losses would be forfeited solely due to share acquisition, raising fundamental questions about whether this provision violates Germany's constitutional principle of equality
Germany Tax
AO
A&O Shearman
Article
The End Of The Signing Closing Issue: The New Rules On German Real Estate Transfer Tax In Share Deals
Germany has enacted significant reforms to its real estate transfer tax rules for share deals, addressing the controversial issue of double taxation that previously arose when signing and closing occurred at different times. The new legislation establishes a clear hierarchy between tax provisions and extends notification periods, fundamentally changing how M&A transactions involving real estate-owning companies are taxed.
Germany Tax
AO
A&O Shearman
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