On Sep. 12, AUT GVT published reorganization reporting ordinance.
AUT GVT published Regulation on the notification of a reorganization pursuant to s 13, para 1, of the Reorganization Tax Act (Reorganization Reporting Regulation–UmgrMV).
Purpose
Regulation of the form, and the structure and content of a notification of contributions, mergers and real divisions within meaning of the Reorganization Tax Act (UmgrStG).
Notification of a corporate reorganization is made by one of the taxpayers involved.
Effectiveness
The regulation applies for the first time to corporate reorganizations that are decided or contractually signed after Jun. 30, 2025.
