Global Private Equity Watch - Feed https://privateequity.weil.com/contributor/tobias-geerling/ Fri, 22 May 2026 16:31:29 +0000 hourly 1 Supreme Tax Court Abolishes German Restructuring Privilege https://privateequity.weil.com/specialist-areas/supreme-tax-court-abolishes-german-restructuring/ Thu, 23 Feb 2017 16:12:11 +0000 Tobias Geerling Britta Grauke https://privateequity.weil.com/?p=2053 Cancellation of debt – a key element of most restructurings – generally triggers taxable income. The German tax authorities had issued an administrative decree (the “Tax Restructuring Decree” – Sanierungserlass), however, declaring that, upon the satisfaction of certain requirements and conditioned on forfeiture of any loss carry forwards, the cancellation of debt income (“CODI“) would […]

The post Supreme Tax Court Abolishes German Restructuring Privilege appeared first on Global Private Equity Watch.

]]>