European Commission Finds German Reorganization Loss Carry Forward Rule Does Not Constitute State Aid

The European Commission has announced its conclusion that the German rule allowing loss carry forward by ailing companies, despite a change in shareholder structure, does not constitute State aid.

---

State aid: Commission finds German rule on carry forward of losses for fiscal purposes by ailing companies does not constitute State aid

The European Commission has concluded that a German reorganisation tax measure, the so-called "Sanierungsklausel", does not constitute State aid within th…