Announcement
01 Jan 2009
In January 2009, the government of Germany announced a targeted tax change.
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Number of interventions
1
1 certainly harmful
0 likely harmful
0 liberalising
List of interventions
Implementation date
01 Jan 2009
Revocation date:
No revocation date
Updated: 01 Jan 2009
Tax or social insurance relief
In force
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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