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Share Merger Exemption

German translation: (Steuer-)befreiung bei der Zusammenlegung von Unternehmensanteilen


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:Share Merger Exemption
German translation:(Steuer-)befreiung bei der Zusammenlegung von Unternehmensanteilen
Entered by: Ansgar Knirim
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10:39 Sep 26, 2007
English to German translations [PRO]
Law/Patents - Law: Taxation & Customs / Luxemburgische Unternehmensbesteuerung
English term or phrase: Share Merger Exemption
Es geht um möglich Steuerbefreiungen oder -vergünstigungen bei Gründung einer Holdinggesellschaft nach luxemburgischem Recht:

"As an additional requirement under the ***Share Merger Exemption***, the Luxembourg company must continue to hold, for a period of at least five years after the date of the contribution (i) all shares in the EU Company that were acquired at the moment of the tax exempt contribution, as well as all shares that were already held at that moment, if any, and (ii) at least 65 per cent of the capital in the EU Company.
Ansgar Knirim
Local time: 15:25
(Steuer-)befreiung bei der Zusammenlegung von Unternehmensanteilen
Explanation:
Erscheint mir angesichts des Textes am logischsten
Selected response from:

Thomas Menz
Local time: 15:25
Grading comment
Vielen Dank, Thomas!
4 KudoZ points were awarded for this answer



Summary of answers provided
4(Steuer-)befreiung bei der Zusammenlegung von UnternehmensanteilenThomas Menz


  

Answers


1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
share merger exemption
(Steuer-)befreiung bei der Zusammenlegung von Unternehmensanteilen


Explanation:
Erscheint mir angesichts des Textes am logischsten

Thomas Menz
Local time: 15:25
Native speaker of: Native in GermanGerman
PRO pts in category: 4
Grading comment
Vielen Dank, Thomas!
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