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31. January 2025
Shares in Investment Funds May Be Subject to Taxation When Moving Abroad When relocating one’s residence from Germany to another country, the so-called exit
...Ruling of the German Federal Fiscal Court (BFH) on April 10, 2024 – Case No.: II R 22/21 If a shareholder transfers shares to
...Losses can be fully offset against profits As the year comes to a close, there is good news for investors: Losses from futures transactions
...Voluntary Disclosure of Tax Evasion Can Protect Against Severe Penalties Tax evasion is consistently penalized. Anyone who fails to report taxable income to the
...Doubts About the Constitutionality of Loss Offset Limitation The Federal Fiscal Court (BFH) has expressed concerns that the restrictions on loss offsetting in derivative
...Ruling of the Federal Fiscal Court (BFH) on December 20, 2023, Ref.: I R 21/21 A tax audit for persons with limited tax liability
...Ruling of the Federal Fiscal Court (BFH) of February 28, 2024, File No.: II R 25/21 Family wealth should ideally be passed on to
...Correction of the Tax Assessment After an Audit – BFH III R 14/22 If profit is determined using the income-excess method, the manner in
...Parking Garage is Not Business Property – Ruling of the BFH on February 28, 2024, Ref.: II R 27/21 Real estate that is leased
...Tax Incentives for Housing through Charitable Purposes In response to high rents and housing shortages, the German government is reintroducing non-profit housing. In early
...Returning to Tax Legality with Voluntary Disclosure Those who have concealed taxable income or provided incorrect or incomplete information to the tax authorities may be
...Ruling of the Federal Fiscal Court (BFH) of 26.09.2023 – Ref. IX R 13/23 If a property is sold within the speculation period of ten
...Judgment of the Federal Fiscal Court on the Requirement of Intention to Bestow Benefits in Hidden Profit Distributions (vGA) – Case No.: I R 9/20
...Ruling by the Federal Finance Court on Tax Exemption Due to Personal Use, Ref: IX R 14/22 If the purchase and sale of a property
...Landmark Judgment of the Federal Finance Court, Case No.: IX R 13/22 When an heir of a community of heirs buys out their shares and
...Additional Assessments Not Always Justified Unclear or incomplete accounting records can lead to additional assessments by the tax office following a tax audit, necessitating back
...Large payments to authorized signatories not tax exempt Payments made to employees amounting to 1.3 million euros, or even “just” 50,000 euros, do not constitute
...Judgment of Finanzgericht Niedersachsen, case no.: 3 K 14/23 It is only the plot of land on which the family home sits that can be
...BFH: Landlord must demonstrate intent to make a profit Tax laws in Germany do not allow financial losses from a hobby to be offset against
...Airbnb hosts are risking trouble with the tax authorities if they fail to properly declare their rental income in their tax returns. They can respond
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