Germany - The New Administrative Decree regarding the German Reorganization Tax Act
- P. Eckl
- European Taxation, 2011 (Volume 51), No 8
- 6 July 2011
On 2 May 2011, the German Federal Ministry of Finance published the official draft of an administrative decree that clarifies uncertainties regarding the Reorganization Tax Act, which implements the EU Merger Directive into German law. The following article analyses central aspects of this draft, which comprises 177 pages, and highlights the new rules for certain merger, spin-off and contribution constellations.