Categories: Supreme Tax Court cases (701 found)

1. 26.10.2025

   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.

   Categories: Supreme Tax Court cases

   Keywords: input VAT, adjustment
2. 26.10.2025

   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.

   Categories: Supreme Tax Court cases

   Keywords: Collaterals / Sicherheiten, excise duty, ...
3. 24.10.2025

   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.

   Categories: Supreme Tax Court cases

   Keywords: roll-over relief provision, Income Tax A ...
4. 19.10.2025

   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.

   Categories: Supreme Tax Court cases

   Keywords: rental, Holiday accomodation
5. 19.10.2025

   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.

   Categories: Supreme Tax Court cases

   Keywords: trade tax exemption, educational course
6. 19.10.2025

   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.

   Categories: Supreme Tax Court cases

   Keywords: training seminars, trade tax exemption
7. 12.10.2025

   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.

   Categories: Supreme Tax Court cases

   Keywords: Tax evasion, electronic data
8. 10.10.2025

   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.

   Categories: Supreme Tax Court cases

   Keywords: Wiedereinsetzung in den vorigen Stand, f ...
9. 04.10.2025

   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.

   Categories: Supreme Tax Court cases

   Keywords: commodity warrant, capital investment in ...
10. 04.10.2025

    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.

    Categories: Supreme Tax Court cases

    Keywords: loss offset, securities dealings, capita ...
11. 29.09.2025

    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.

    Categories: Supreme Tax Court cases

    Keywords: real estate transfer tax, property compa ...
12. 29.09.2025

    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).

    Categories: Supreme Tax Court cases

    Keywords: record retention, documentation
13. 26.09.2025

    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.

    Categories: Supreme Tax Court cases

    Keywords: mandatory disclosure, Data Protection
14. 19.09.2025

    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.

    Categories: Supreme Tax Court cases

    Keywords: retention requirement, digital data
15. 10.09.2025

    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.

    Categories: Supreme Tax Court cases

    Keywords: spouse, gifts, compensation
16. 05.09.2025

    Taxation of income from a foreign investment fund

    According to the ruling of the Supreme Tax Court published on 28 August 2025, taxation under the Investment Tax Act 2004 represents the final tax burden and for private investors it takes precedence over taxation under the general provisions. This also hinders a fund's capital investments being allocate to the shareholder under Section 39 (2) No. 1 of the Tax Code.

    Categories: Supreme Tax Court cases

    Keywords: Tax-free investment income, investment i ...
17. 05.09.2025

    Assessment of fees for advance ruling provided uniformly to ...

    In a recently published judgment, the Supreme Tax Court decided that only one fee for processing a binding information (advance ruling) may be charged to several applicants if the information is provided to the applicants in a uniform manner and on the same subject.

    Categories: Supreme Tax Court cases

    Keywords: tax rulings
18. 02.09.2025

    Services provided by a prevention and personal development c ...

    In a most recent decision, the Supreme Tax Court held that the activity of a prevention and personal development coach may be exempt as a provision of children's or young people's education within the meaning of Article 132 paragraph 1 letter i of the VAT Directive. In the absence of a formal recognition procedure an institution with the same objective can in any case be assumed if the institution's entire entrepreneurial objective is aimed at educating children and young people.

    Categories: Supreme Tax Court cases

    Keywords: training seminars, educational events
19. 01.09.2025

    Loss utilization after termination of a two-tier limited par ...

    In a recently published judgment, the Supreme Tax Court decided in a case involving the transfer of a limited partnership to the sole remaining limited partner in the legal form of a limited liability company (GmbH) by way of universal succession through accrual, among other things, that the limited partner's allowable loss determined at the time of termination within the meaning of Section 15a (4) of the Income Tax Act can be offset by the limited limited company against its future profits.

    Categories: Supreme Tax Court cases

    Keywords: limited partnership, loss carryforward t ...
20. 31.08.2025

    No extended trade tax deduction in case of en bloc sale of p ...

    A sale of five multi-family properties at the same time (“en bloc sale”) in the third year after acquisition is detrimental to the extended trade tax deduction as it violates the established three-property limit within a five-year period. This was decided by the Supreme Tax Court in a most recent judgment.

    Categories: Supreme Tax Court cases

    Keywords: property company, trade tax deduction
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