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Oct 31, 2016
The Finnish tax authorities have decided upon the determination for taxation purposes of the acquisition cost of shares of Digia Plc and Qt Group Plc, established through partial demerger from Digia Plc.
According to the tax authorities' decision, Digia Plc and Qt Group Plc ratio of the fair value of the shares deviates by more than 30 percentage points in the ratio of net assets transferred to companies. Tax Administration considers such deviation significant. must be maintained. Therefore, fair values of the shares pursuant to 52 c § 5 of the Act on Taxation of Business Income shall be used as a division ratio in calculation of the acquisition cost of the shares.
• based on the above, acquisition cost of Digia Plc's share shall be 48.14 per cent of Digia Plc's original acquisition cost before the partial demerger.
• based on the above, acquisition cost of Qt Group Plc's share shall be 51.86 per cent of Digia Plc's original acquisition cost before the partial demerger.
Further information (in Finnish) about the decision can be found at: http://www.vero.fi/fi-FI/Syventavat_veroohjeet/Verohallinnon_ohjeet/Digia_Oyjn_osittaisjakautumisessa_syntyn(41081)
Qt Group Plc
Qt Group Plc is responsible for Qt development, productization and licensing under commercial and open source licenses. The Qt offering includes a development environment that enables the reuse of software code across numerous different operating systems, platforms and screen types, ranging from desktops and embedded systems to wearables and mobile devices. Qt is used by approximately 1 million developers worldwide and is the leading independent technology behind millions of devices and applications. Qt is the platform of choice for in-vehicle systems, industrial automation devices and other business critical applications manufacturers, and is used by leading global players in 70+ industries. The Qt Company operates in China, Finland, Germany, Japan, Korea, Norway, Russia and USA with about 200 employees worldwide. The Qt Group is headquartered in Espoo, Finland and is listed on Nasdaq Helsinki Stock Exchange. The company’s net sales in year 2015 was 27 MEUR. To learn more visit http://qt.io
Qt Group includes The Qt Company Oy and its global subsidiaries and affiliates.