The ARD television programme Monitor reported on cum/ex and cum/cum transactions. A TAXGATE expert gave an assessment of the effectiveness of the investment tax reform on this point.
You can read the article in the ARD media library view.
The ARD television programme Monitor reported on cum/ex and cum/cum transactions. A TAXGATE expert gave an assessment of the effectiveness of the investment tax reform on this point.
You can read the article in the ARD media library view.
Inheritance tax benefits for housing companies can practically only be implemented with binding information due to restrictive case law (Münster tax court of 10.10.2024) The...
In its judgement of 3 December 2024, the Federal Fiscal Court (BFH) ruled that the exemption from attribution taxation under Section 15 AStG...
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)....
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...
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...
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...
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