Reorganization of a legal entity

Liquidation of a legal entity Liquidation of a legal entity does not count as the submission of participants' participation shares. If any legal entity is liquidated, if the asset of the legal entity is transferred to a participant who is a legal entity, and if 100 percent of the participation in the legal entity belongs to the participant before the liquidation: the taxable presentation of these assets by the legal entity from which the transfer of assets is canceled...