The Essence of Tax Effects of Reorganisation
The Tax Code sets separate rules for the reorganisation of an enterprise, and the foundation of this page consists of Articles 56 and 152. Article 56 governs the performance of tax obligations: the tax obligation of a reorganised enterprise is performed, and its tax arrears paid, by its legal successor in the manner established by the Code. On a merger of several enterprises, the successor to each obligation is the enterprise created by the merger; on accession, the enterprise to which the acceding enterprise acceded; on division, the enterprises created by the division; on a change of legal form, the enterprise created by that reorganisation.
The rule of solidarity matters: where several successors exist, the share of each is determined by the dividing balance or another transfer act, and the newly created enterprises bear solidarity liability for performing the tax obligation of the reorganised enterprise or its corresponding part. On separation, the division rules extend to the separated enterprise as well. An amount overpaid before reorganisation is credited by the tax authority proportionally to the successor's future obligations or returned according to the shares.