date | theme
25. April 2017 | Use loss carry forward in the GmbH purchase
23. August 2018 | GmbH loss carry forwards: § 8c KStG unconstitutional -> objection & deadline
11. November 2018 | Save the loss carry forwards at the GmbH: the new § 8d KStG helps!
17. February 2019 | Buy GmbH loss carryforwards: 6 new strategies for using losses (this contribution)
09. May 2019 | Continuation-related loss carry forward according to § 8d KStG
In § 8c KStG and § 8d KStG, the legislature has regulated how to deal with loss carry forwards when acquiring a GmbH. In principle, the intention is that the acquirer cannot claim this loss deduction for himself. In this context, the term “harmful shareholding acquisition” was coined. However, exceptions are provided, the conditions of which have recently changed. We present the following 6 design models for loss utilization in 2019.
Until now, the provision in §8c KStG provided that when acquiring a certain percentage of a corporation, a share of the existing loss deduction could not be used by the acquirer. One speaks of the “defeat of loss carry forwards”. An employment period of 5 years was to be considered. The Act stipulated the following limits for a share acquisition within this period:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.