{"id":18358,"date":"2023-12-04T16:49:35","date_gmt":"2023-12-04T16:49:35","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=18358"},"modified":"2023-12-04T16:49:37","modified_gmt":"2023-12-04T16:49:37","slug":"corporate-income-tax-general-provisions-on-determining-profit-the-second-part-legal-changes-after-january-2024","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-te-ardhurat-e-korporates-dispozita-te-pergjithshme-mbi-percaktimin-e-fitimit-pjesa-e-dyte-ndryshimet-ligjore-pas-janar-2024\/","title":{"rendered":"Corporate Income Tax: General Provisions on Profit Determination: Part Two (Legal Changes after January 2024)"},"content":{"rendered":"<h2 class=\"wp-block-heading\"><strong>Applicable rules on business reorganizations<\/strong><\/h2>\n\n\n\n<p>Business reorganizations include mergers, divisions, partial divisions, stock exchanges, and transfers of business branches.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>A business reorganization does not cause capital gains tax on assets transferred to effect the reorganization, except for any cash payment that exceeds the cash-defined payment.<\/p><\/blockquote>\n\n\n\n<p>For the purposes of this article:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u201cMerger by absorption\u201d is any transfer by an entity of all its business activities (transferor) to a company (acquiring company) in exchange for the issuance or transfer of shares or quotas representing the capital of the acquiring company;<\/li><li>\u201cTransfer of a branch of activity\u201d means any operation whereby a company (transferring company) transfers one or more branches of its activity, without being dissolved, to another company (acquiring company), in exchange for the issue or transfer of shares or quotas representing the capital of the acquiring company. A \u201cbranch of activity\u201d means all the assets and liabilities of a sector of a company which, from an organizational perspective, constitute an independent economic activity and also includes the transfer of all the assets and liabilities of a company.<\/li><li>\u201cExchange of shares or quotas\u201d means any operation through which a company (the acquiring company) obtains a share in the capital of another company (the acquired company), in exchange for issuing or transferring to the shareholder or quota holder of the acquired company, in exchange for their shares or quotas, shares or quotas representing the capital of the acquiring company and, where applicable, a cash payment, provided that the acquiring company obtains the majority of the voting rights in the acquired company through this operation.<\/li><li>\u201cMelting\/joining\u201d is any operation through which:<ul><li>one or more companies (transferor companies), which are dissolved without entering into liquidation proceedings, transfer all their assets and liabilities to another existing company (acquiring company), in exchange for the issue or transfer to the shareholder or partner of shares or quotas representing the capital of the acquiring company and, where applicable, a cash payment; or <\/li><li>or transfer companies, which are dissolved without going through a liquidation process, transfer all their assets and liabilities to a company they form (the acquiring company), in exchange for the issuance or transfer to the shareholder or partner of shares or quotas representing the capital of the acquiring company and, where applicable, a cash payment; or<\/li><li>a company (transferor company), which is dissolved without going through the liquidation process, transfers all of its assets and liabilities to the company (acquirer company) and retains all shares or quotas representing its capital.<\/li><\/ul><\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>\u201cDistribution\u201d is any operation through which:<ul><li>a company (the transferor company), which is dissolved without going through a liquidation process, transfers all its assets and liabilities to two or more existing or new companies (receiving company), in exchange for the issuance of proportional shares or interests or the transfer to its shareholder or partner of shares or interests representing the capital of the receiving company and, if applicable, a cash payment; or<\/li><li>a company (transferring company) transfers one or more branches of activity of a company it forms (acquiring company), in exchange for the issue or transfer to the shareholder or member of shares or quotas representing the capital of the acquiring company and, where applicable, a cash payment.<\/li><\/ul><\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>\u201cCash consideration\u201d is cash consideration paid by an acquiring or purchasing company, in addition to the issue or transfer of shares or quotas, that does not in total exceed 10% of the nominal value of the shares or quotas issued or transferred in exchange.<\/li><li>\u201cTax basis\u201d means the value on which any gain or loss would be calculated for income tax purposes, the gains or capital gains of the transferor company if those assets or liabilities had been sold at the time of the reorganization, but independently of it.<\/li><\/ul>\n\n\n\n<p>The company that becomes active during business reorganization:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>values the assets and liabilities assumed at their carrying amount in the transferring company at the time of reorganization;<\/p><p>values the business assets according to the rules that would have applied to the transferring company had the reorganization not occurred;<\/p><p>reserves and provisions created by the transferring company, depending on the conditions that would apply to the transferring company if the reorganization had not occurred. The acquiring company assumes the rights and obligations of the transferring company with respect to such reserves and provisions.<\/p><\/blockquote>\n\n\n\n<p>In the case of an asset transfer, the transferring company is exempt from tax on capital gains realized due to the reorganization, except for any cash payment exceeding the stated cash payment. The transferring company attributes the market value of the securities received from the business reorganization at the time of the reorganization. If the transferring company sells the securities received within three years of the business reorganization, the cost of acquisition for the calculation of capital gains will be lower than:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>market value at the time of reorganization; and<\/li><li>the cumulative accounting values of assets and liabilities transferred due to reorganization, as they were in the transferring company prior to the reorganization.<\/li><\/ul>\n\n\n\n<p>In the case of a merger, division, or exchange of shares, the shareholder or partner of the transferring company:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>is not subject to tax on any capital gains realized due to a reorganization, except for any cash payment exceeding the stated cash payment;<\/li><li>shareholders or partners do not attribute a value for tax purposes to the titles they receive in exchange that is greater than the value of the titles they held immediately prior to the reorganization.<\/li><\/ul>\n\n\n\n<p>This article applies only to the transfer of a branch or branches of activity located in the Republic of Albania if both the transferring company or individual and the receiving company are residents of the Republic of Albania.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Tax calculated for the transfer of business assets<\/strong><\/h2>\n\n\n\n<p>The transfer of business assets is considered taxable in the following cases:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>A resident taxpayer transfers business assets from its domestic head office to a permanent establishment abroad, and the Republic of Albania no longer has the right to tax the transferred business assets due to the transfer;<\/li><li>a taxpayer resident transfers their tax residence to another country, excluding those business assets that remain effectively connected with a permanent establishment in the Republic of Albania.<\/li><\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>The taxable base to which tax will be applied is the amount equal to the market value of the transferred business assets minus their tax value at the time the business assets leave.<\/p><\/blockquote>\n\n\n\n<p>When the transfer of business assets or tax residency occurs in the Republic of Albania, the Republic of Albania accepts the market value upon entry as the initial value of the business assets for tax purposes.<\/p>\n\n\n\n<p>For the purposes of paragraphs 1 through 3 of this article, the term \u201cmarket value\u201d means the amount for which a business asset can be exchanged or the mutual obligations between unrelated buyers and sellers can be settled in an arm's-length transaction.<\/p>\n\n\n\n<p>Source: <a href=\"https:\/\/www.tatime.gov.al\/c\/6\/70\/tatimi-mbi-te-ardhurat\" target=\"_blank\" rel=\"noreferrer noopener\">General Directorate of Taxes.<\/a><\/p>\n\n\n<div class=\"gdlr-core-widget-box-shortcode\" style=\"color: #ffffff ;background-color: #000014 ;\"  ><h3 class=\"gdlr-core-widget-box-shortcode-title\" style=\"color: #ffffff ;\"  >Do you have a question?<\/h3><div class=\"gdlr-core-widget-box-shortcode-content\" ><p class=\"translation-block\">Do not hesitate to <a href=\"https:\/\/alprofitconsult.al\/en\/contact\/\" target=\"_self\">contact<\/a> us. We are a team of experts and will be happy to speak with you.<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Rregullat e zbatueshme mbi riorganizimet e biznesit Riorganizimet e biznesit p\u00ebrfshijn\u00eb bashkimet, ndarjet, ndarjet e pjesshme, shk\u00ebmbimin e aksioneve dhe transferimet e deg\u00ebve t\u00eb veprimtaris\u00eb. Nj\u00eb riorganizim biznesi nuk shkakton tatim t\u00eb fitimeve kapitale mbi aktivet e transferuara p\u00ebr t&#8217;i dh\u00ebn\u00eb efekt riorganizimit, p\u00ebrve\u00e7 ndonj\u00eb pagese n\u00eb para q\u00eb tejkalon pages\u00ebn e cil\u00ebsuar n\u00eb t\u00eb [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":18359,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,100],"tags":[308,449,85,392,368,89,444],"class_list":["post-18358","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-tatime","tag-biznes-i-madh","tag-kompani","tag-ndryshime-ligjore","tag-shkalla-tatimore-tatim-fitimi-5","tag-shpk","tag-tatim-fitimi","tag-tatimi-mbi-te-ardhurat-e-korporates"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tatimi mbi t\u00eb ardhurat e korporat\u00ebs: Dispozita t\u00eb p\u00ebrgjithshme mbi p\u00ebrcaktimin e fitimit : pjesa e dyt\u00eb (ndryshimet ligjore pas Janar 2024) - AlProfit Consult<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alprofitconsult.al\/en\/corporate-income-tax-general-provisions-on-determining-profit-the-second-part-legal-changes-after-january-2024\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tatimi mbi t\u00eb ardhurat e korporat\u00ebs: Dispozita t\u00eb p\u00ebrgjithshme mbi p\u00ebrcaktimin e fitimit : pjesa e dyt\u00eb (ndryshimet ligjore pas Janar 2024) - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Rregullat e zbatueshme mbi riorganizimet e biznesit Riorganizimet e biznesit p\u00ebrfshijn\u00eb bashkimet, ndarjet, ndarjet e pjesshme, shk\u00ebmbimin e aksioneve dhe transferimet e deg\u00ebve t\u00eb veprimtaris\u00eb. Nj\u00eb riorganizim biznesi nuk shkakton tatim t\u00eb fitimeve kapitale mbi aktivet e transferuara p\u00ebr t&#8217;i dh\u00ebn\u00eb efekt riorganizimit, p\u00ebrve\u00e7 ndonj\u00eb pagese n\u00eb para q\u00eb tejkalon pages\u00ebn e cil\u00ebsuar n\u00eb t\u00eb [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alprofitconsult.al\/en\/corporate-income-tax-general-provisions-on-determining-profit-the-second-part-legal-changes-after-january-2024\/\" \/>\n<meta property=\"og:site_name\" content=\"AlProfit Consult\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/AlProfitConsult\/\" \/>\n<meta property=\"article:author\" content=\"https:\/\/www.facebook.com\/AlProfitConsult\/\" \/>\n<meta property=\"article:published_time\" content=\"2023-12-04T16:49:35+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-04T16:49:37+00:00\" \/>\n<meta property=\"og:image\" 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