Pursuant to that new provision, an entity may carry losses forward, even in the event of a prejudicial acquisition of a shareholding within the meaning of Paragraph 8c(1) of the KStG, provided that: (i) the acquisition serves the purpose of restructuring the corporate entity, (ii) the company is, or is likely to be, insolvent or over-indebted at the time of the acquisition, (iii) the company’s fundamental business structures are preserved, which essentially entails the safeguarding of jobs, a significant injection of business assets, or write-off of debts which are still recoverable, (iv) the company does not change its sector of activity during the five years following the acquisition, and (v) the company had not ceased operation at the time of the acquisition.
Na temelju te nove odredbe gospodarski subjekt može izvršiti prijenos gubitaka, čak i u slučaju štetnog stjecanja udjela u smislu članka 8.c stavka 1. KSTG-a, kad se ispune sljedeći uvjeti: cilj stjecanja udjela je sanacija društva; u trenutku stjecanja društva ono je insolventno, prezaduženo ili u opasnosti da će to postati; njegova temeljna poslovna struktura je sačuvana, što se ostvaruje, u bitnome, očuvanjem radnih mjesta, znatnim prinosom obrtnog kapitala ili otpisom još uvijek nadoknadivih dugova; nije došlo ni do kakve promjene gospodarskog sektora tijekom pet godina nakon stjecanja udjela i, u trenutku stjecanja udjela, društvo nije prestalo obavljati svoju djelatnost.Eurlex2018q4 Eurlex2018q4