Even in the case of a share deal, a non taxable transfer of a going concern can be given in individual cases. This was recently clarified by the Federal Fiscal Court (BFH, judgement of 18.09.2019 – XI R 33/18). This case concerned a controlling company in a VAT group which transferred 100% of the controlled company’s shares. The Court found that, in these sorts of circumstances, if the acquirer of the shares goes on to establish a VAT group with the acquired company, this constitutes a sale of a going concern. Besides that, also other constellations beyond the VAT group are conceivable in which the sale of 100% of shares can lead to a non taxable transfer of a going concern.
Source: kmlz.de
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