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Für NewCo 1 (SFHG) und NewCo 5 (SEAG 1. und 2. Kreditlinie) sollen Tochtergesellschaften JerseyCo entstehen oder sind bereits gegründet.
Mehr ist aus den Dokumenten nicht hervorzuzaubern.
Das Steuerrecht auf Jersey wäre mal interessant.
Im SEAG Proposal findet sich nur noch diese Passage:
"Hive downs
Pursuant to the SEAG Restructuring, all of the assets and liabilities of the Company (apart from the LSW Claim, any Retained Operating Cash and the SIHNV Treasury Shares) will be transferred to Newco 5. Following such transfers, all of the investments (shares) held by Newco 5 in the SEAG Direct Subsidiaries shall be contributed to Newco 6. To the extent not undertaken prior to the Implementation Commencement Date, the directors appointed to the board of Newco 3 may wish to take certain steps to mitigate any adverse tax treatment which may arise with respect to the intercompany loan between Lux Finco 2 (SEAG) as lender and Newco 5, as part of any broader tax planning exercise for the SEAG Group. Such steps remain subject to tax and legal diligence, but may include the interposition of a newly incorporated Jersey company as a wholly owned subsidiary of Newco 5 (“Jerseyco”) together with the transfer of certain receivable claims by Newco 5 into Lux Finco 2 and, ultimately, into the Jerseyco in exchange for the issuance of shares. Flexibility for taking such steps with respect to any wider tax planning exercise and making any further changes to the SEAG Group structure post implementation is contained within, and subject to, the terms of the New Lux Finco 2 Loans."
Irgendwie habe ich das dumpfe Gefühl, dass man die 10 % mit Hinblick auf die Steueroase New Jersey gewählt hat.
Mit dem Brexit wäre man auch nicht auf eventuelle EU-Steuerharmonisierungen angewiesen.
Sind aber alles nur meine Vermutungen.
Mehr ist aus den Dokumenten nicht hervorzuzaubern.
Das Steuerrecht auf Jersey wäre mal interessant.
Im SEAG Proposal findet sich nur noch diese Passage:
"Hive downs
Pursuant to the SEAG Restructuring, all of the assets and liabilities of the Company (apart from the LSW Claim, any Retained Operating Cash and the SIHNV Treasury Shares) will be transferred to Newco 5. Following such transfers, all of the investments (shares) held by Newco 5 in the SEAG Direct Subsidiaries shall be contributed to Newco 6. To the extent not undertaken prior to the Implementation Commencement Date, the directors appointed to the board of Newco 3 may wish to take certain steps to mitigate any adverse tax treatment which may arise with respect to the intercompany loan between Lux Finco 2 (SEAG) as lender and Newco 5, as part of any broader tax planning exercise for the SEAG Group. Such steps remain subject to tax and legal diligence, but may include the interposition of a newly incorporated Jersey company as a wholly owned subsidiary of Newco 5 (“Jerseyco”) together with the transfer of certain receivable claims by Newco 5 into Lux Finco 2 and, ultimately, into the Jerseyco in exchange for the issuance of shares. Flexibility for taking such steps with respect to any wider tax planning exercise and making any further changes to the SEAG Group structure post implementation is contained within, and subject to, the terms of the New Lux Finco 2 Loans."
Irgendwie habe ich das dumpfe Gefühl, dass man die 10 % mit Hinblick auf die Steueroase New Jersey gewählt hat.
Mit dem Brexit wäre man auch nicht auf eventuelle EU-Steuerharmonisierungen angewiesen.
Sind aber alles nur meine Vermutungen.
