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V2253-18 ·26 July 2018 ·consulta-vinculante Medium impact
Tax

Merger of a German entity may qualify for special CIT regime if legal requirements and valid economic reasons are met

A German credit institution has enquired whether its merger operation can apply the special regime for European companies. The Directorate General for Tax (DGT) indicates that this is possible provided that commercial and tax requirements are met, and the operation's primary purpose is not fraud or tax advantage.

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2018-07-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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