Tax & Legal

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1. 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, ...
2. 17. November 2025

   Council adopts regulation to speed up cross-border data prot ...

   Today the Council of the EU adopted new rules to improve cooperation between national data protection bodies when they enforce the General Data Protection Regulation (GDPR) in order to speed up the process of handling cross-border data protection complaints.

   Kategorien: From Europe

   Schlagwörter: cooperation, Data Protection
3. 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 ...
4. 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 ...
5. 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 ...
6. 14. November 2025

   Three-day delivery presumption invalidated in case of struct ...

   If, within the three-day period, no mail is delivered on two days as scheduled and if, on the third day, only the mail from the first day on which no mail service took place is delivered, the three-day delivery presumption of notification under Section 122( 2) no. 1 of the German Fiscal Code is automatically invalidated. This was decided by the Supreme Tax Court in a most recently published judgment.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: delivery documentation, postal delivery
7. 14. November 2025

   ECJ: Higher gift tax for foreign family foundation not neces ...

   In a currently published judgment, the European Court of Justice held that the German regulation providing favorable inheritance tax classes for domestic family foundations which are not available to foreign family foundations does not contravene the fundamental principle for free movement of capital provided that the legislation in question complies with the principle of proportionality.

   Kategorien: European Court of Justice

   Schlagwörter: family foundation, foreign foundation
8. 12. November 2025

   Taxation of portfolio dividends for family foundation

   In a recent decision, the Hamburg Tax Court commented on the deduction of income-related expenses in connection with dividends from portfolio investments paid to a family foundation who itself is not exempt from corporation tax.

   Kategorien: Tax Court

   Schlagwörter: portfolio dividend, family foundation
9. 11. November 2025

   MoF: Simplification and exemption from VAT for small enterpr ...

   In a most recent circular, the Federal Ministry of Finance (MoF) has commented on the input VAT deduction from services obtained by an entrepreneur prior to the switch from the standard taxation to taxation under the small business regime in Section 19 of the German Value Added Tax Act.

   Kategorien: Official Pronouncements

   Schlagwörter: Small and Medium Enterprises (SME), inpu ...
10. 07. November 2025

    Losses incurred prior to harmful acquisition may be carried ...

    The Supreme Tax Court decided that negative income from the financial year in which a harmful acquisition of shares within the meaning of Section 8c Corporation Tax Act takes place is not completely barred as it still can be offset (carried back) against income from the previous year to the extent the losses were incurred prior to the harmful share transfer.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: loss carry-back, harmful share acquisiti ...
11. 07. November 2025

    VAT assessment basis for additional newspaper access to e-su ...

    The Supreme Tax Court decided that delivering a print version of a newspaper and providing first-time access to an e-paper version of that newspaper are separate main services from a VAT point of view. They are not indivisible, they each serve a separate purpose for the customer, and the e-paper is not just used to read the print version of the newspaper under the best possible conditions. However, the e-paper did have no independent value of its own at the time because the total price of the subscription did not increase when access was granted for the first time.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: digital data
12. 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, ...
13. 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
14. 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
15. 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 ...
16. 02. November 2025

    ECJ: Conditions for issuing a Preservation Order against for ...

    An Austrian request for a preliminary ruling concerns a repayment claim against a Maltese online casino. Malta had introduced a law to prevent enforcement. However, Malta might perhaps find itself at odds with the ECJ. In his opinion, the Advocate General sees a fair chance of overturning this restriction and paving the way for numerous players in Europe to reclaim their losses.

    Kategorien: European Court of Justice

    Schlagwörter: gaming, online game
17. 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
18. 26. Oktober 2025

    ECJ: Factoring fees are remuneration for debt collection ser ...

    In a most recent judgment following a preliminary request from Finland, the European Court of Justice has once again confirmed that specific fees and commissions associated with debt collection are subject to VAT.

    Kategorien: European Court of Justice

    Schlagwörter: Factoring, debt collection
19. 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
20. 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, ...
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