Tax & Legal

Categories: All (2 found)

1. 04.07.2025

   Inheritance Tax Gift Tax Act: Increases in the value of shar ...

   In its decision of 6 June 2025 (II B 43/24 (AdV)) the Supreme Tax Court held that, upon summary examination, it was seriously doubtful whether contributions made by a shareholder to the capital reserve of a limited liability company (GmbH) lead to a taxable increase in the value of the shares of the co-shareholders within the meaning of Section 7(8) Sentence 1 of the Inheritance Tax and Gift Tax Act (“IHTGTA”) if the shareholders agree that the contributions are to be allocated to the contributing shareholder.

   Categories: Supreme Tax Court cases, Tax & Legal New ...

   Keywords: corporation, inheritance and gift tax
2. 11.03.2016

   GmbH & Co. KG can be member of VAT group

   The Supreme Tax Court has held that a GmbH & Co. KG can rank as a corporation for the purposes of entitlement to membership as a subsidiary of a VAT group.

   Categories: Supreme Tax Court cases

   Keywords: VAT group, GmbH & Co. KG, corporation