The establishment of a corporation, in particular the GmbH, can be extremely attractive for tax purposes, especially with higher profits. However, this also applies to an acquirer who takes over a company with high losses and thus reduces his own tax burden. The loss deduction restriction of § 8c KStG is intended to put a proverbial stop to the so-called harmful share acquisition. We show what to look for.
The loss deduction restriction is regulated in § 8c KStG. It applies in the case of a “harmful acquisition of a shareholding” in accordance with § 8c (1) sentence 1 KStG, if
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.