- from TAXGATE
In a final judgement (case no. 5 K 9/25), the Hamburg Fiscal Court ruled that income-related expenses of a foundation that are incurred in...
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10th anniversary: Interest barrier at the Federal Constitutional Court
- from Ilkan Dadusut
Am 14.10.2015 hat der Bundesfinanzhof (Az. I R 20/15) dem Bundesverfassungsgericht die Frage vorgelegt, ob die Regelungen zur Zinsschranke nach…
BMF: Inheritance tax treatment of the appointment of a successor beneficiary of a Liechtenstein family foundation during the founder's lifetime
- from Tobias Stiegler
Das BFH-Urteil (II R 50/22) wurde am 18.08.2025 im Bundessteuerblatt veröffentlicht und ist damit über den Einzelfall hinaus für allgemein…
Tax optimisation iS. Parental allowance in 2025 and 2026
- from Stephan Scheffold
In Germany, parents are financially supported by the state after the birth of a child under certain conditions so that they can take their time to...
Munich tax court: Legal dispute in the event of relocation of the administrative headquarters of an FL foundation to Germany
- from Tobias Stiegler
Das Finanzgericht München hat mit Urteil vom 13.08.2025 entschieden, dass das Vermögen einer wirksam gegründeten, rechtlich selbständigen und damit intransparenten…
Income tax trap with the matrimonial property regime swing - current BFH ruling
- from Markus Schenk
If assets within a family are unequally distributed between the spouses, assets can be separated from the spouses' economic assets by means of the so-called...
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BFH confirms the "Hamburg model" - family home in a GbR can be transferred free of inheritance and gift tax!
- from Stephan Scheffold
What is the Hamburg model? If spouses do not hold their family home as fractional ownership, but as the property of a (spousal or family) GbR, the...
Artificial intelligence in accounting - efficiency, precision and new opportunities for companies
- from TAXGATE
Accounting is changing. While the manual recording of receipts used to dominate day-to-day work, digital processes are increasingly taking...
Transfer pricing documentation in the USA: Increasing relevance for customs purposes
- from Carsten Schmid
Transfer pricing documentation has traditionally been an instrument for the tax protection of multinational companies vis-à-vis the US tax authority, the IRS. With the tightening of customs policy...
Hamburg tax court: Family foundation and free float dividends
- from TAXGATE
In a final judgement (case no. 5 K 9/25), the Hamburg Fiscal Court ruled that income-related expenses of a foundation that are incurred in...
BMF: Inheritance tax treatment of the appointment of a successor beneficiary of a Liechtenstein family foundation during the founder's lifetime
- from Tobias Stiegler
Das BFH-Urteil (II R 50/22) wurde am 18.08.2025 im Bundessteuerblatt veröffentlicht und ist damit über den Einzelfall hinaus für allgemein…
Tax optimisation iS. Parental allowance in 2025 and 2026
- from Stephan Scheffold
In Germany, parents are financially supported by the state after the birth of a child under certain conditions so that they can take their time to...
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