Tax & Legal

Aktuelle Entwicklungen und relevante Neuerungen im Themenbereich Steuern & Recht in englischer Sprache.

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  1. 07. Dezember 2025

    No accrual of loan interest if terms of payment are prolonge ...

    If a majority shareholder and the company decide that the interest maturity date from a loan granted to the company should be extended, the interest does not immediately accrue to the shareholder if the amendment was concluded prior to the original interest due date. According to the Supreme Tax Court, this applies irrespective of whether the terms and circumstances of the prolongation are customary and in line with arm's length principles.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: accruall, deferral, interest period
  2. 07. Dezember 2025

    Compensation for waiver of usufruct on leased property subje ...

    The remuneration for waiving a right of usufruct to a private property is taxable as compensation in accordance with Section 24 No. 1 letter a of the Income Tax Act (ITA) if the owner of the usufruct right at the time of the waiver has actually leased the property and earned taxable income from rental and leasing. According to a recent decision of the Supreme Tax Court, this applies irrespective of whether the taxpayer receiving compensation for lost or foregone income was under legal, economic, or actual pressure at the time the agreement for waiver was concluded.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: compensation payment, waiver
  6. 02. Dezember 2025

    Constitutional Court: No general requirement for written agr ...

    In a ruling from May 2025, the Federal Constitutional Court decided that the lack of a written contract between related German companies is not sufficient ground for refusing the deduction of business expenses. Rather, an overall assessment must be made to determine whether the agreement actually took place, even if made verbally or implied.

    Kategorien: Constitutional Court
    Schlagwörter: deduction, business expense, arm's lengt ...
  7. 02. Dezember 2025

    ECJ: Responsibility of online marketplace operator for proce ...

    In its judgment published today, the European Court of Justice held that the operator of an online marketplace is responsible for the processing of personal data contained in advertisements published on its platform. The operator must identify, before publication, advertisements that contain sensitive data and verify that the advertiser is actually the person whose data appears in such an advertisement or that the advertiser has the explicit consent of that person.

    Kategorien: European Court of Justice
    Schlagwörter: Data processing, Personal data, digital ...
  9. 30. November 2025

    Real estate transfer tax upon acquisition of real estate by ...

    When purchasing a property for which the buyer and seller have agreed to split the real estate transfer tax equally the tax office requires a verifiable justification when claiming the full amount from the buyer. In its decision the Supreme Tax Court also discussed the question as to whether and when an so called “single (uniform) chargeable transfer” may be assumed.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: property development, sale of real estat ...
  10. 30. November 2025

    Begin of statutory limitation period not before submission o ...

    In a fundamental judgment, the Supreme Tax Court decided that in cases where the taxpayer has fulfilled the notification obligation under Section 30 (1) or (2) of the German Inheritance Tax Act and the tax office requires the submission of a gift tax return the deferral of the limitation period for gift tax assessment only ends when the gift tax return is filed but no later than at the end of the third calendar year after the year in which the tax arose.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: gift tax, limitation period
  12. 21. November 2025

    tax & legal newsflash - ECJ referral on the “switch-over” c ...

    In its decision of 3 June 2025, (IX R 39/21 - published on 20 No-vember 2025), the Supreme Tax Court referred the "switch-over" in Section 20 (2) Foreign Tax Act (“FTA”) to the ECJ: de-nial of DTA exemption for passive and low-taxed foreign per-manent establishments and partnerships. The core question of the referral is whether it should be possible for the taxpayer – in the context of CFC taxation under Section 7 FTA et seq. – to provide "counter-evidence" in accordance with Section 8 (2) FTA.

    Kategorien: Tax & Legal Newsflash
    Schlagwörter: EU Law
  16. 17. November 2025

    Greenwashing: Climate promises must be backed up by corporat ...

    A Paris civil court has drawn a clear line on the limits of environmental marketing by large energy companies. On 23rd of October 2025 (N° RG 22/02955 – N° Portalis 352J-W-B7G-CWJKL), the court held that TotalEnergies may not advertise climate neutrality where the company’s actual business conduct does not align with that claim. The decision sets an important benchmark for environmental communications in the European energy sector, emphasizing that sustainability promises must be credibly substantiated by concrete corporate measures.

    Kategorien: From Europe, Tax & Legal News
    Schlagwörter: Marketing und Targeting, environmental, ...
  18. 17. November 2025

    Double assessment of real estate transfer tax in ‘signing/cl ...

    In a recent decision, the Supreme Tax Court once again granted the taxpayer interim relief in the form of a suspension from execution and held that in the case of an acquisition of shares in a limited liability company (GmbH) where the contractual acquisition transaction (signing) and the actual transfer of the shares (closing) take place at different times, real estate transfer tax may not be levied twice.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: sale of property, real estate transfer t ...
  19. 16. November 2025

    No extended trade tax deduction if classic cars are held as ...

    The Supreme Tax Court decided that a secondary (ancillary) activity to the holding and management of own property which is not expressly permitted by Section 9 No. 1 Sentence 2 Trade Tax Act (in the case in dispute: keeping classic cars for the purpose of appreciation of value), can also preclude an extended trade tax deduction even if no income is generated.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: ancillary service, extended trade tax de ...
  20. 16. November 2025

    Taxation of German retired persons living in Portugal as “re ...

    In a case decided by the Supreme Tax Court, an application submitted to the Portuguese tax authorities before 1 April 2020 led to a ten-year tax exemption of the pension income for a taxpayer who had permanently moved to Portugal However, in order to prevent a double non-taxation in such cases Germany has agreed a subject-to-tax clause with Portugal if such income is not taxed in Portugal.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: retirement pension, subject to tax claus ...
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