https://www.morganlewis.com/pubs/2024/03/federal-fiscal-court-confirms-previous-case-law-on-the-taxation-of-management-participations
Federal Fiscal Court Confirms Previous Case Law on the Taxation of Management Participations
In its rulings dated December 14, 2023 (VI R 1/21 and VI R 2/21 NV), the Federal Fiscal Court (BFH) confirmed its previous case law on the taxation of...
federal fiscal court
https://www.morganlewis.com/pubs/2025/05/federal-fiscal-court-on-trade-tax-for-commercially-infected-upper-tier-partnerships
Federal Fiscal Court on Trade Tax for Commercially Infected Upper-Tier Partnerships
The German Federal Fiscal Court confirmed its case law which states that the commercial infection of an upper-tier partnership pursuant to Section 15 para. 3...
federal fiscal courton trade
https://www.morganlewis.com/pubs/2025/02/german-federal-fiscal-court-comments-on-several-aspects-of-real-estate-transfer-tax-for-share-deals
German Federal Fiscal Court Comments on Several Aspects of Real Estate Transfer Tax for Share Deals
In several recently published rulings, the German Federal Fiscal Court has commented on several aspects of real estate transfer tax (RETT) in case of share...