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The applicant asks whether their operation can qualify for the special demerger regime for European Companies. The DGT rules that this is possible if the demerger is carried out in accordance with commercial regulations and shareholders receive shares proportionally, provided that the primary purpose is not fraud or tax advantage.
This ruling clarifies the requirements for European Companies to benefit from special demerger rules, emphasizing the necessity of commercial substance and the absence of tax avoidance motives.
The tax team reviews your specific situation.
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