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Share: KALMAR.HE28.47

 

The Finnish Tax Administration published guidelines on 27 September 2024, regarding the determination of the acquisition cost of Kalmar Corporation and Cargotec Corporation  shares for Finnish income tax purposes. The guidelines confirm that the ratio of net assets remaining with Cargotec Corporation and transferred to Kalmar Corporation is used as the basis for calculating the acquisition costs of the shares. The net assets of Cargotec Corporation have been allocated in such way that Kalmar Corporation has received approximately 32.44% of the net assets and approximately 67.56% of the net assets have remained with Cargotec Corporation. Therefore, in accordance with the Finnish Tax Administration’s guidelines, the acquisition cost of Kalmar Corporation share is 32.44% of the original acquisition cost of Cargotec Corporation share prior to the partial demerger. Consequently, the acquisition cost of Cargotec Corporation share is 67.56% of the original acquisition cost of Cargotec Corporation share prior to the partial demerger.

 

The Finnish Tax Administration’s guidelines are available on the Finnish Tax Administration's website in Finnish and Swedish.