Offsetting of loss carry forwards are possible if Holding tax status is discontinued

The attached info informs you about the offsetting of loss carry forwards if the tax status changes from the holding tax status to the ordinary tax status. By a decision of the federal court it was decided that the loss carry forwards which were accumulated under the holding status can be offset with accumulated profits under the ordinary tax status.

Wegfall Holdingprivileg

(only available in German)