17.09.2024 Increase in value of GmbH shares as taxable gift In a recent judgment the Supreme Tax Court decided that the increase in value of shares in a corporation for the purposes of inheritance and gift tax must be determined in accordance with the rules of Section 11 of the Valuation Act. For this purpose, the market value of the beneficiary's share prior the transfer must be compared with the market value of this share after the contribution. Categories: Supreme Tax Court casesKeywords: taxable value, inheritance and gift tax, ...
31.10.2016 Deadline for the filing of an application for recording at t ... The Supreme Tax Court held, in a decision published on 27 October 2016, that: Categories: Supreme Tax Court casesKeywords: Tax Reorganisations Act, Tax Book Values ...
