In its judgement of 26 March 2025, the Second Senate of the Federal Constitutional Court dismissed a constitutional complaint by several FDP politicians against the Solidarity Surcharge Act 1995 (SolZG 1995)....
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The solidarity surcharge remains - the Federal Constitutional Court ruled on 26 March 2025
Is inheritance tax unconstitutional again?
Most recently in 2014, the Federal Constitutional Court declared the inheritance tax to be partially unconstitutional due to the regulations on preferential treatment for companies (judgement of 17.12.2014, 1...
TAXGATE gains another expert
On 1 January 2025, lawyer and tax consultant Markus Schenk will join TAXGATE as a partner. He is no stranger to the firm and has already...
JStG 2024 - loss utilisation becomes easier for investors
The Annual Tax Act 2024 (JStG 2024) brings a welcome change for capital investors: loss utilisation will become simpler. The legislator is cancelling the previous...
Interest barrier from 2024: Uncertain tax risks in the Group
Historical reason The interest barrier was introduced by the legislator to safeguard the domestic tax base and avoid abusive tax arrangements. With...
TAXGATE supports referendum in Baden-Württemberg
The family entrepreneurs and the young entrepreneurs have drawn our attention to a petition for a referendum to reduce the size of the state parliament in Baden-Württemberg, as we...
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