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Mergers & Acquisitions

In this section you can find useful and practical tax knowledge relating to M&A issues:

Real Estate Transfer Tax: Tax Rates of the German states as of August 1, 2011

Deductibility of Interest: German Interest Barrier Rule for corporations (Federal Central Tax Office)

Deductibility of Interest: German Interest Barrier Rule for partnerships (Federal Central Tax Office)

Tax Loss Carry-Forwards: Administrative guidance on new corporate loss limitation rules issued

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