- A holding company plans to acquire voting rights from another entity as part of a business restructuring.
- The acquisition aims to ensure effective control over the entity through a majority of voting rights.
- The requirements for economic and organizational linkage are met.
- The holding company will have more than 50 percent of voting rights, ensuring effective control.
- The conditions for applying the special group regime are fulfilled.
- The special regime can be applied from January 1 of the year following the acquisition.
Source: audiconsultores-etlglobal.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
