In principle, the transfer of business assets may be exempt from gift or inheritance tax under certain conditions. However, this does not apply...
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Hotels and car parks as non-preferential administrative assets for gift and inheritance tax purposes?
TAXGATE strengthens its team with additional specialists
We are delighted to welcome a young, highly qualified tax consultant. Stephan Scheffold will strengthen our team from July 2024....
BFH: tax-free allowance for the transfer of assets to a family foundation
In its ruling of 28 February 2024, the Federal Fiscal Court (BFH) continued its case law in connection with the transfer of assets to a family foundation....
BFH: Application of the principles of proportionality and protection of legitimate expectations when estimating income
In its ruling of 28 November 2023, the Federal Fiscal Court (Bundesfinanzhof, BFH) reaffirmed its case law on the application of the principles of proportionality and the protection of legitimate expectations in...
GbR - Obligation to register in the company register?
Due to the entry of GbRs in the company register introduced by the MoPeG, there are also some changes for existing GbRs: In principle, the...
The new add-back taxation in practice
In its letter dated 22 December 2023, the Federal Ministry of Finance published the new version of the AStG decree on 255 pages and set out its view on the...
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