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Sanierungsprivilegierung und Beihilfenrecht

How can the income tax treatment of reorganisation-related debt restructurings be sensibly regulated without violating the European state aid rules? The author addresses this key question and comprehensively analyses the legal tax situation in Germany and France. In particular, a look at debt restru...

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Furkejuvvon:
Váldodahkki: Hoppe, Claas-Constantin
Materiálatiipa: Online
Giella:duiskkagiella
Almmustuhtton: Nomos Verlagsgesellschaft mbH & Co. KG 2025
Fáttát:
Debt-Equity-Swap
Private-Creditor-Test
restructuring Tax Law
restructuring profit
waiver of claims
thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law
Liŋkkat:ONIX_20250227_9783748952558_5
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Čoahkkáigeassu:How can the income tax treatment of reorganisation-related debt restructurings be sensibly regulated without violating the European state aid rules? The author addresses this key question and comprehensively analyses the legal tax situation in Germany and France. In particular, a look at debt restructurings between related parties under company law reveals specific tax problems in each country. He urges the German legislator to improve the legal situation, particularly for restructuring shareholders. In addition to a dose of French pragmatism, only a systematic reorientation of loss utilisation proves to be state-aid-proof and economically sensible.

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