The EU Tax Merger Directive

The EU Tax Merger Directive, which has now been implemented in all 27 EU member states, allows entities to restructure their groups on a cross-border basis within the EU without negative tax consequences – a feature that is clearly crucial in attaining the desired tax and cash benefits of such transactions. A complex web of tax regulations and requirements has since emerged as member states have tailored and incorporated provisions from the directive to fit within their own national legislation.

Whether you’re making an acquisition or looking for opportunities to simplify your group structure within the EU, our new publication "Tax Restructuring in the EU" can help you navigate the complexities of cross-border reorganisations.   This guide provides information on the technical fiscal aspects of the EU directive and an overview of its implementation within each member state. You will also find detailed country chapters, which facilitate comparison of the different rules in operation within each jurisdiction including tax and accounting aspects.

Would you like a copy of the book, please contact Thomas Dane, Evelina Novak or Henrik Dalgaard.  In addition, we would be pleased to talk to you about your corporate simplification opportunities.  Therefore, please contact us on 01 583 6000 should you wish to learn more about this topic.

Contact us

Mojca Bartol Lesar

Mojca Bartol Lesar

Partner, Tax and Legal Services Leader, PwC Slovenia

Tel: +386 31 790 584

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