Kategorien: Supreme Tax Court cases (706 gefunden)

1. 02. November 2025

   No tax exemption for group restructurings under Section 6a R ...

   In two parallel decisions the Supreme Tax Court held that a group of natural persons who are not organized in the legal form of a partnership or another corporation is not considered as a legal entity under civil law and real estate transfer tax law and cannot therefore be a controlling company within the meaning of Section 6a Real Estate Transfer Tax Act which provides tax exemption for transfer or concentration in the hands of a single shareholder of at least 95% of the equity capital of a property-owning company.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: unification of shares, group structure, ...
2. 02. November 2025

   No substitute inheritance tax liability for foreign family f ...

   In a recent judgment the Supreme Tax Court decided that a family foundation established in the Swiss Confederation and with its administrative headquarters in Germany is not subject to substitute inheritance tax in Germany as it is a foundation without legal capacity.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: substitute, foreign foundation
3. 02. November 2025

   Exemption from real estate transfer tax upon division of the ...

   The Supreme Tax Court decided that the transfer of real estate from a community of heirs to a partnership in the context of the division of the estate is exempt from real estate transfer tax up to the share in which a co-heir participates in the acquiring partnership. The tax exemption does not apply if the co-heir's share in the partnership decreases within five years following the transfer.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: heir
4. 02. November 2025

   Payment for an eco-account in connection with the purchase o ...

   The payment for an eco-account connected to the property under state law is part of the consideration for the purchase of the property and must be included in the assessment basis for real estate transfer tax. This was decided by the Supreme Tax Court in a most recent judgment.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: sale of property, Taxation of real estat ...
5. 02. November 2025

   Prepaid cards or voucher codes for purchase of digital conte ...

   The Supreme Tax Court decided that voucher codes for use in the X network - regardless of the distribution channel - are so-called single-purpose vouchers and their transfer is subject to German VAT because the place of performance is in Germany, and the amount of VAT is already determined at the time of issue based on the country code of the user accounts.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: digital platform operators, voucher
6. 26. Oktober 2025

   Correction of input VAT deduction if import VAT was repaid d ...

   The dispute before the Supreme Tax Court concerned the question of whether the tax office was correct to adjust an input VAT deduction of the plaintiff - following a successful appeal under insolvency law - where the plaintiff later received a refund of the import VAT paid. The court could not see any reasons why the plaintiff should receive a refund even though it no longer owed the tax.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: input VAT, adjustment
7. 26. Oktober 2025

   Security deposit in the full amount of tax due not required ...

   In a recent decision, the Supreme Tax Court held that the transport of sparkling wine under suspension of the due tax to another Member State is not hindered if the demand for security previously determined by the main customs office and paid by the sender does not cover the full amount of the valid state tax for sparkling wine that may arise.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: Collaterals / Sicherheiten, excise duty, ...
8. 24. Oktober 2025

   Roll-over provision under Section 6b of the Income Tax Act ( ...

   In its judgement of 2 July 2025 ( XI R 27/22), the Supreme Tax Court ruled that a roll-over provision created incorrectly in accordance with Section 6b(3) of the Income Tax Act (ITA) must be corrected in accordance with the principles of formal balance sheet consistency.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: roll-over relief provision, Income Tax A ...
9. 19. Oktober 2025

   Supreme Tax Court defines tax principles for rental of holid ...

   In a most recent decision, the Supreme Tax Court held that a residential apartment that is rented exclusively to tourist guests and is kept available for this purpose during the rest of the year is generally to be recognized for tax purposes. It can generally be assumed that the taxpayer intends to generate a surplus income if the rental period does not fall significantly (i.e., by at least 25%) below the usual local rental period for residential apartments.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: rental, Holiday accomodation
10. 19. Oktober 2025

    No trade tax exemption for profits from the sale of educatio ...

    In a recent judgment, the Supreme Tax Court decided that the sale of educational institutions (training faculties) is not a service directly serving the purpose of schooling and education and is therefore not exempt from trade tax.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: trade tax exemption, educational course
11. 19. Oktober 2025

    No trade tax exemption for training courses provided by inde ...

    A limited liability company (GmbH) that holds training classes at an education institute through its sole shareholder-managing director is not a vocational education organization qualifying for trade tax exemption under Section 3 No. 13 Trade Tax Act.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: training seminars, trade tax exemption
12. 12. Oktober 2025

    Failure to inform the revenue authorities of relevant facts ...

    In cannot be assumed from the outset that electronic data which is not automatically transferred to the paper file/electronic file but is only available for retrieval on the tax authority's data storage devices has in any case been known to the tax authorities simply because it is linked to the taxpayer's tax reference number. A married couple could not rely on the tax office to ascertain their tax situation from their wage tax certificates. Anything that is not included in the file is not explained, the Supreme Tax Court said in its conclusion on the question of tax evasion.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: Tax evasion, electronic data
13. 10. Oktober 2025

    No confirmation of receipt required when submitting an appea ...

    Where an appeal is submitted by email, failure to request confirmation that the message was received and read has no impact on the cause of fault. This was decided by the Supreme Tax Court regarding the consequences of missing the one-month filing deadline in the course of an application for reinstatement into the status quo ante pursuant to Section 110 Fiscal Code.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: Wiedereinsetzung in den vorigen Stand, f ...
14. 04. Oktober 2025

    Redemption of gold warrant certificates taxable as capital i ...

    Regarding the redemption of so-called gold warrants, the Supreme Tax Court decided that taxation as „other claims from capital investments“ within the meaning of Section 20 (1) No. 7 Income Tax Act cannot be ruled out on grounds that the holder of the capital claim has the right to demand fulfillment by means other than cash. If the holder exercises this option, the transaction constitutes a taxable redemption and is treated as income from capital investment.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: commodity warrant, capital investment in ...
15. 04. Oktober 2025

    Supreme Tax Court rejects loss offsetting scheme with securi ...

    Section 20 (4a) sentence 3 of the Income Tax Act (ITA) provides that certain capital-related measures are initially treated as tax neutral. Taxation only occurs at the time of resale of the securities which were delivered in the course of the capital transaction. In a recent judgment, the Supreme Tax Court decided that this does not apply to cases in which neither the issuer nor the holder has the right under the contractual terms to unilaterally tender securities or demand the delivery of securities instead of repayment of the securities in cash.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: loss offset, securities dealings, capita ...
16. 29. September 2025

    Exemption from real estate transfer tax and revocation pursu ...

    In a recently published decision, the Supreme Tax Court commented on the repurchase of shares in a property-owning company where the previous acquisition was not subject to real estate transfer tax. Another case decided on the same date concerned the annulment of a chargeable transfer (concentration of 100% of the shares in the property-owning company) which later was reversed a second time restoring the initial level of shareholding.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: real estate transfer tax, property compa ...
17. 29. September 2025

    Official collection of guiding reference values of the MoF u ...

    In a recent judgment, the Supreme Tax Court commented on the retention requirements when determining profits on an accrual accounting basis (Betriebsvermögensvergleich) and using an open cash register, the choice between several possible methods to estimate the tax base (Section 162 Fiscal Code), and the admissibility of an estimate based on the official collection of guiding reference values published by the Federal Ministry of Finance (MoF).

    Kategorien: Supreme Tax Court cases

    Schlagwörter: record retention, documentation
18. 26. September 2025

    Tax office not generally required to disclose content of ano ...

    According to a most recent judgment of the Supreme Tax Court, a taxpayer is not generally entitled to disclosure of an anonymous report received by the tax office that accuses him of misconduct in tax matters. The right to obtain information under data protection law does not confer any further rights in this respect.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: mandatory disclosure, Data Protection
19. 19. September 2025

    Retention requirements also for commercial or business lette ...

    In a recent judgment, the Supreme Tax Court decided that tax-relevant emails are generally subject to retention requirements as commercial and business correspondence and may be requested by the tax authorities during an external audit. This also applies to digital documentation on group transfer pricing, the Supreme Tax Court said.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: retention requirement, digital data
20. 10. September 2025

    Lump-sum compensation in exchange for waiver of post-marital ...

    In a most recent judgment, the Supreme Tax Court held a free gift to be subject to gift tax where the wife, before the marriage and according to a prenuptial agreement, receives a piece of property from her partner as compensation for waiving her claim for equalization of accrued gains between spouses (Zugewinnausgleich), for post-marital alimony, and for allocation of household goods. The Supreme Tax Court further decided that the waiver itself does not reduce the enrichment of the wife and the assessment basis for gift tax.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: spouse, gifts, compensation
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