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Restructuring without negative effects

According to the judgment of the Supreme Administrative Court of 12 January 2017., sunken in case no. II FSK 3609/14, partial division, allowing the package to move the newly purchased shares of one capital company to another does not cause loss of the dividend exemption, even if it occurs within two years.

NSA agreed with the court of first instance, that the transition of shares to another entity which succeeded the company will maintain the condition of continuity of the shares.

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