Tax & Legal

Categories: All (3 found)

1. 15.09.2025

   Düsseldorf Tax Court: Doubts as to whether the distribution ...

   Serious doubts as to whether a distribution of an estate will lead to a change in the shareholder structure of at least 90% of the shares in a property-owning limited liability company within the meaning of Section 1(2b) of the Real Estate Transfer Tax Act (RETTA)

   Categories: Tax & Legal News, Tax Court

   Keywords: real estate transfer tax, inheritance, T ...
2. 24.02.2015

   Annuity paid for business deductible by non-resident

   The ECJ has held that a non-resident taxpayer must be able to deduct an annuity paid in consideration for a business interest on the same lines as a resident.

   Categories: From Europe

   Keywords: annuity, special expenses, inheritance, ...
3. 25.11.2014

   Pension payment for early inheritance deductible for non-res ...

   An ECJ advocate general has suggested the court hold for a second time that Germany must allow a non-resident a deduction on the same terms as a resident for a pension paid to his father in consideration of his early assumption of joint ownership in the family business.

   Categories: From Europe

   Keywords: inheritance, family business, ownership