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Domov > Online training > Exemption of income from capital gains under section 13c – what are the conditions and how to create “substance”? – 2021
Exemption of income from capital gains under section 13c – what are the conditions and how to create “substance”? – 2021
One of the conditions for the application of the capital gains exemption is the requirement to exercise substantial functions and management and risk-bearing at the holding company level. The training will discuss how this requirement can be interpreted. More information about the training can be found below.
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