Restructuring Services Tax

A European Prospective

The primary function of this brochure is to highlight some of the main tax implications of restructuring transactions and insolvency procedures across Europe. It continues to ask the exam question, what are the 4 or 5 key tax issues in each territory that are critical in dealing with restructuring transactions.

By its nature, this is far from an exhaustive list but rather designed to give the reader advance warning of the areas where specialist advise might be required. And the European tax landscape is certainly in flux as governments evaluate and begin to enact the output from the OECD's base erosion and profit shifting ("BEPS") initiatives. Tried and tested cross-border restructuring techniques may need to be reconsidered in what is a tricky environment where there are yet few certainties.

Our Restructuring Services Tax network comprises tax professionals in member firms across Europe with expertise and experience in the fields of re-financing and restructuring, distressed M&A and investment, insolvency and corporate simplification assignments. The various country teams included in this brochure (and those listed in the contact schedule at the back) regularly work together on pan-European projects and provide clear, integrated and, above all, commercial advice to our clients.

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