International Corporate Rescue
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Vol 16 (2019) - Issue 4
Article preview
New Legal Provisions Regarding Tax Exemption of Restructuring Profits in Germany: A Step in the Right Direction!
Dr Artur M. Swierczok, Senior Associate, CMS Hasche Sigle, Frankfurt am Main, and Dr Alexander Witfeld, Associate, CMS Hasche Sigle, Düsseldorf, GermanySynopsis
The German legislator has recently introduced new legal rules on the tax treatment of so called restructuring profits, which regularly arise if the balance sheet of a company is relieved, e.g. by a waiver of creditor claims. The following article provides the reader with an overview of the changes and their importance for the German restructuring practice.
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