Covid-19 - Measures for remediation (German only)

The Covid-19 pandemic has left many companies in financial difficulties. In this presentation, you will learn about the tax pitfalls that need to be considered in connection with reorganisation measures.

This is about:

• Concept of the need for rehabilitation
• Waiver of claims by parent (issue levy, WHT, CIT)
• Waiver of claims by grandmother (issue tax, WHT, CIT)

• Waiver of claims by shareholders (issue levy, WHT, CIT, Individual Income Tax)

• Waiver of claims by sister (issue levy, WHT, CIT)

• Redevelopment merger (WHT, stamp duties, CIT)