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The German Scheme on the Fiscal Carryforward of Losses – a “Selected” Case

Christoph Arhold


I. Introduction and Description of the Measure On February 24, 2010, the Commission ex officio has opened the formal investigation procedure in State aid Case C 7/20101 “Opening Decision” with respect to the so called “Sanierungsklausel” (restructuring clause). The Sanierungsklausel is applicable to companies in which changes in the shareholding have taken place. The Sanierungsklausel enables such companies, if they are ailing, to carry forward f


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