Flensburg Law & Tax Practice: Info Blog
Law & Taxation Blog
Customs duties as extraordinary expenses in the valuation of shares
BFH ruling: Interest expenses on customs duties may be excluded when valuing shares for gift tax purposes.
When are two businesses regarded as one? The Federal Fiscal Court clarifies a trade tax issue
The Federal Fiscal Court (BFH) clarifies: When are two commercial enterprises treated as a single entity for trade tax purposes? The judgement X R 8/23 sets out key criteria.
Platform revenues: Germany extends automatic data exchange to third countries
Germany is extending the automatic exchange of data on platform income to third countries. What this means for taxpayers.
Federal Court of Justice: No entitlement to commission for property managers who also act as estate agents
Federal Court of Justice ruling: Property managers who also act as estate agents are not entitled to commission, not even from the landlord.
Federal Court of Justice: Semi-detached houses are not covered by the principle of equal division of estate agent’s commission
The Federal Court of Justice (BGH) clarifies: a two-family house is not a single-family house. The principle of half-sharing the estate agent’s commission applies only under certain conditions.
Federal Court of Justice: Flat owners are entitled to air conditioning on their balconies
Federal Court of Justice: Flat owners are, in principle, entitled to permission to install an air-conditioning unit on their balcony.