Home / CY AIF Law of 2018 / PART ΙΙ: PROVISIONS REGARDING THE ALTERNATIVE INVESTMENT FUNDS / Chapter 10: Mergers / [96] Tax provisions regarding AIF mergers.

96. Tax provisions regarding AIF mergers.

(1) The transfer of the assets and liabilities of an AIF due to the merger, shall be exempted from any tax, duty or charge.

(2) In the case of merger of AIFs the provisions of Part VI of the Income Tax Law regarding the reorganisation of companies and the relevant provisions of the Special Contribution for the Defence of the Republic Laws shall apply.

(i) 187(Ι) of 2015,212(Ι) of 2015,110(Ι) of 2016, 135(Ι) of 2016, 119(Ι) of 2017, 134(Ι) of 2017, 165(Ι) of 2017, 51(Ι) of 2018, 96(Ι) of 2018, 117(Ι) of 2002, 223(Ι) of 2002, 188(Ι) of 2003, 178(Ι) of 2007, 23(Ι) of 2009, 44(Ι) of 2009, 75(Ι) of 2009, 111(Ι) of 2009, 40(Ι) of 2010, 132(Ι) of 2010, 114(Ι) of 2011, 190(Ι) of 2011, 72(Ι) of 2012, 29(Ι) of 2013, 119(Ι) of 2015, 208(Ι) of 2015, 209(Ι) of 2015, 68(Ι) of 2016, 106(Ι) of 2017, 131(Ι) of 2017, 98(Ι) of 2018, 118(Ι) of 2018, 118(Ι) of 2002, 230(Ι) of 2002, 162(Ι) of 2003, 195(Ι) of 2004, 92(Ι) of 2005, 113(Ι) of 2006, 80(Ι) of 2007, 138(Ι) of 2007, 32(Ι) of 2009, 45(Ι) of 2009, 74(Ι) of 2009, 110(Ι) of 2009, 41(Ι) of 2010, 116(Ι) of 2011, 197(Ι) of 2011, 102(Ι) of 2012, 188(Ι) of 2012, 19(Ι) of 2013, 26(Ι) of 2013, 27(Ι) of 2013, 14(Ι) of 2014, 115(Ι) of 2014, 134(Ι) of 2014, 170(Ι) of 2014, 116(Ι) of 2015