We already reported on a case that was pending at the Federal Fiscal Court (Bundesfinanzhof, BFH) where the point at issue was how precise does the […]
The Act to Transpose the Second Shareholder Rights Directive (Gesetz zur Umsetzung der zweiten Aktionärsrechterichtlinie, ARUG II) came into force at […]
Spouses and life partners are able to bequeath their owner-occupied properties to surviving partners free of inheritance tax provided that the latter […]
If property that is held in private assets is sold within the ten year speculation period then the appreciation in value that is realised has to be […]
The Federal Fiscal Court (Bundesfinanzhof, BFH) does not usually accept a pension and a regular salary being paid concurrently. A recent ruling from a […]
In 2019, a change to the case law of the Federal Fiscal Court (Bundesfinanzhof, BFH) with respect to the extent of corrections pursuant to Section 1 […]
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