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Germany: Scheme on the fiscal carry-forward of losses

Description

The tax measure in question is called "Sanierungsklausel", i.e. reorganisation clause, and is applicable to companies in which changes in the shareholding took place earlier. The Sanierungsklausel ena...

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Intervention Details

Intervention Type

Tax or social insurance relief

MAST Chapter

L: Subsidies (excl. export subsidies)

Implementation date

01 Jan 2009

Revocation date

No revocation date

Implementation level

National

Affected flow

Inward

Announced as temporary

No

Eligible firms

all

Affected Trading Partners

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Affected Products

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