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A query was raised regarding whether the merger of two collective investment schemes (CIS) can benefit from the special tax regime for mergers. The Directorate General for Taxes (DGT) has ruled that this is possible, provided the requirements of the Corporate Tax Act are met and the merger is carried out for valid economic reasons.
This ruling provides legal certainty for investment funds and management companies, confirming that mergers between CIS can maintain tax neutrality if justified by economic rationale.
The tax team reviews your specific situation.
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