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EU Commission finds German rule on carry forward of losses for fiscal purposes by ailing companies does not constitute State aid
Brussels, 2020-01-22
The European Commission has concluded that a German reorganisation tax measure, the so-called "Sanierungsklausel", does not constitute State aid within the meaning of EU rules. The Sanierungsklausel enables an ailing company to offset losses in a given year against profits in future years, despite changes in its shareholder structure. Read more...