Pillar 2 rules in an M&A context: time for action!

Mergers & Acquisitions

19 April 2024

Adapted tax provisions regarding ‘judicial reorganisations’ offer new opportunities… and challenges

Recent adjustments of tax provisions regarding ‘judicial reorganizations’ offer new opportunities and challenges for distressed companies and their creditors. Most of these adjustments, aligning tax law with the updated insolvency law, entered into force with retroactive effect to 1 September 2023.  The law of 28 December 2023 containing various tax measures has adapted the tax