5 sentence 6 of the Income Tax Act (EStG). It revolves around the question of whether an upper-tier partnership, which is indirectly involved in a transferred asset, can be converted into a corporation at book values without violating the lock-up period. The court...
(Urteil vom 21.06.2023, 2 K 1315/13). Dabei komme es auf das Vorliegen der persönlichen und sachlichen Entlastungsberechtigung nach § 50d Abs. 3 Satz 1 Nr. 1 und 2 EStG n.F. nicht an, da der Motivtest nach § 50d Abs. 3 Satz 2 EStG n.F. erfüllt sei. Bei dessen ...
According to 搂 35 (2) sentence 2 of the Income Tax Act (EStG), the trade tax reduction also applies to personally liable partners (phG) of a partnership limited by shares (KGaA). It is being discussed whether 搂 35 (2) sentence 2 EStG is also applicable to ...
Each strain sensed the presence of the other and responded in a specific manner, which points to fine intraspecific transcriptomic modulation.doi:10.9785/ovs-fr-2006-313Norbert MeierVerlag Dr. Otto SchmidtFinanz-Rundschau Ertragsteuerrecht
The article deals with the constitutionality of the transitional law for the introduction of capital gains taxation according to 搂 20 para. 2 sentence 1 no. 7 EStG (Income Tax Act). The Federal Fiscal Court (BFH) has decided that the inclusion of synthetic fi...
The article in the FinanzRundschau from April 1, 2025 deals with the interpretation of 搂 17 para. 1 sentence 4 EStG in relation to the assessment period. It discusses whether the transfer of shares within a five-year period must be essential/significant according to t...
Voraussetzungen des Verbots des Abzugs von sog. Bestechungsgeldern nach § 4 Abs. 5 Satz 1 Nr. 10 Satz 1 EStG i.V.m. § 299 Abs. 2 und Abs. 3 StGBdoi:10.9785/fr-2023-1051308LUXEMBOURGTAX lawsTAX courtsTAX deductionsINTERNAL revenue law...
Knock-out-Zertifikate keine Termingeschfte i.S.v. § 15 Abs. 4 Satz 3 EStG/Abziehbarkeit von Gebühren für eine verbindliche Auskunft nach § 10 Nr. 2 Halbs. 2 KStGdoi:10.9785/fr-2023-1051806GERMANYACTIONS & defenses (Law)TAX courts...
It also points out the possible impact of the second home tax and property tax on accommodation costs. It is emphasized that an adjustment of the maximum amount of costs is urgently needed.Morawitz, MarkusFinanzRundschau
Ausübung des Wahlrechts nach § 4 Abs. 3 Satz 1 EStG durch auslndische Personengesellschaft – Sperrwirkung bei Buchführungs- und Bilanzierungspflicht nach auslndischem RechtLUXEMBOURGGERMANYFOREIGN partnershipsINCOME tax lawsPOOR people