German legislator introduces tax exemption for income resulting from debt waivers in restructuring scenarios with retroactive effect.
On 23 November 2018, the German legislator approved legislation regarding tax exemption...more
To date, a debt waiver has been frequently used as a tool to successfully restructure German-based companies in financial difficulties.
A decision of the German Federal Fiscal Court (Bundesfinanzhof) published on...more
To date, a debt waiver has been frequently used as a tool to successfully restructure German based companies in financial difficulties.
A decision of the German Federal Fiscal Court (Bundesfinanzhof) published on...more