Observatory

Ministry of Labour: Tax exemptions with company transfers

20 July 2010

In response to rulings 20/10, the Ministry of Labour, confirmed that in the case of a company transfer, tax exemptions under art. 8, paragraph 9, of Law 407/90 are passed from the transferor to the transferee for the balance up to and including the termination of contract date.

In response to rulings 20/10, the Ministry of Labour, confirmed that in the case of a company transfer, tax exemptions under art. 8, paragraph 9, of Law 407/90 are passed from the transferor to the transferee for the balance up to and including the termination of contract date. Regardless of the change in company ownership, the working relationship established with the transferor employer will continue with the transferee without interruption, regardless of the legal transaction employed (branch transfer, transfer .. ..)

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