Alle Beiträge zum Stichwort: Corporation

Sections 13a–13c of the German Inheritance Tax Act (ErbStG) grant privileges for the acquisition or transfer of business assets, shares in corporations, and agricultural and forestry businesses, which may, under certain circumstances, ensure that the transfer of these assets is completely tax-exempt. The individual requirements for this are very complex and multifaceted.

BFH (German Federal Fiscal Court) confirms its case law on the topic of “hidden profit distribution” for loans to controlling shareholders (BFH, the judgment of 22/02/2023 – I R 27/20 -)