Who is entitled to an exemption?

The exemption concerning the reorganisation of a company applies if

• the reorganisation has occurred with legal tax continuity, such as a merger
• the reorganisation is carried out with tax continuity according to the applicable provisions in the Taxation Act, such as
• mergers and demergers of private limited liability companies, shared liability partnerships, cooperatives, companies and associations that are the tax equivalent to private limited liability companies
• cross-border mergers and demergers
• conversions from sole proprietorships, shared liability partnerships, cooperatives, state enterprises and inter-municipal companies to private or public limited liability companies.

The exemption also applies if the reorganisation could have been carried out with tax continuity, even if this has not been done in practice.

Both reorganisation and reregistration must be completed no earlier than 1 January 2016.

Declaration to the Tax Administration

You must decide if the reorganisation is covered by the exemption and declare this to the Tax Administration before the vehicle is reregistered.

Submit the declaration via our contact form

The declaration must include

• the name and organisation number of the companies that have been reorganised
• the provision that provides the basis for the exemption
• the date the reorganisation was completed

You're responsible for ensuring that the information provided is correct and complete, and that the reorganisation is actually covered by the exemption.

If it subsequently turns out the there was no basis for the exemption, the registration transfer fee will be retrospectively calculated. It will be more likely than before to charge an administrative fee in addition to the transfer fee when making such retrospective calculations.