- Court ruling on July 3, 2024 (case file I FSK 1449/20)
- Transfer of assets must be of an organized part of an enterprise
- Assets must be able to continue similar business activities with no material changes
- Transfer may not be subject to VAT
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
