Council Directive 2009/133/EC of 19 October 2009 on the… Article 7

Article 7

1. Where the receiving company has a holding in the capital of the transferring company, any gains accruing to the receiving company on the cancellation of its holding shall not be liable to any taxation. 2. The Member States may derogate from paragraph 1 where the receiving company has a holding of less than 15 % in the capital of the transferring company. From 1 January 2009 the minimum holding percentage shall be 10 %.

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Other provisions in CHAPTER II — RULES APPLICABLE TO MERGERS, DIVISIONS, PARTIAL DIVISIONS, TO TRANSFERS OF ASSETS AND EXCHANGES OF SHARES

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 7 of Council Directive 2009/133/EC of 19 October 2009 on the… (LawPlayer, data as of 2026-07-04)

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