Tax & Legal

Categories: All (3 found)

1. 16.01.2026

   Restriction to offset losses from tax deferral model in case ...

   In a recent judgment, the Supreme Tax Court held that the loss offset restrictions of Section 15b of the Income Tax Act would come into effect if the investor did not actively participate in the project. This also applies if the initiator of a tax deferral model, as a founding partner, participates on the same terms as the other investors.

   Categories: Supreme Tax Court cases

   Keywords: restriction, tax deferral scheme, loss c ...
2. 01.07.2024

   Constitutionality of the loss set-off restriction for forwar ...

   In the summary review required during suspension proceedings under Section 69 (3) of the German Tax Court Code, the loss set-off restriction for forward transactions/futures under Section 20 (6) Sentence 5 of the German Income Tax Act (ITA) in the version of the Finance Act 2020 of 21 December 2020 (Federal Law Gazette I 2020, 3096) is incompatible with Article 3 (1) of the German Constitution. This was decided by the Supreme Tax Court in a ruling published on 27 June 2024.

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

   Keywords: Futures, losses, loss curtailment, Incom ...
3. 21.09.2016

   Loss carry back in case of change in shareholding during the ...

   The Lower Tax Court of Muenster held that losses incurred during the year in which a harmful change in shareholding took place can be carried back to the previous tax year.

   Categories: Supreme Tax Court cases

   Keywords: loss carry-back, change of shareholders, ...