Flensburg Law & Tax Practice: Info Blog
Law & Taxation Blog
On our blog, we provide updates on the latest developments in tax law, company law, family law and debt management. Presented in a practical manner, you’ll find in-depth insights into legal and tax issues relevant to businesses and private individuals.
BFH: Reinstatement in the event of an error in the electronic transmission of a claim
BFH-Urteil: Wer beim Finanzgericht die falsche Einreichungsform nutzt, kann trotzdem Wiedereinsetzung erhalten , wenn das Gericht zu spät warnte.
BFH: A tax investigation launched after the deadline has passed no longer suspends the limitation period
BFH ruling of 19 May 2026: A tax investigation carried out after the deadline has passed can no longer halt the limitation period (Ref. VIII R 17/24).
BFH: The tax court must ascertain the actual relief sought in the claim
BFH hebt FG-Urteil auf: Gerichte müssen das wirkliche Klagebegehren ermitteln, nicht nur den Wortlaut.
Speculation period for property sales: it depends on the appointment with the notary, not on the transfer of ownership
BFH: The ten-year period for the sale of property begins and ends with the notarial contract, not with the transfer of ownership.
BFH: Antitrust fine increases the value of a business in the event of a gift
BFH ruling: Provisions for antitrust fines increase a company’s value for the purposes of gift tax (Ref. II R 17/23).