Ordinance on the transfer of interest and EBITDA carryforwards during reorganisations published

An ordinance published on 2 June 2022 (“Zinsvortrags-ÜbergangsV”) provides the legal framework for the transfer of interest and EBITDA carryforwards to the receiving entity in the context of corporate reorganisations. Austrian interest limitation rule in a nutshell According to the Austrian interest limitation rule the deductibility of net interest expense for corporations is limited to 30% […]

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