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A holding company has enquired whether a merger by absorption of an inactive subsidiary can qualify for the special merger regime. The DGT has ruled that inactivity does not preclude the regime, provided the transaction is driven by valid economic reasons and is not solely for tax advantages.
This ruling provides legal certainty for corporate restructurings involving dormant entities, confirming that economic substance prevails over mere inactivity when applying tax-neutral merger rules.
The tax team reviews your specific situation.
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