Land Transfer Tax: Double Tax Liability in Trust Arrangements Involving Property Companies

BFH ruling: Trust arran­ge­ments in pro­per­ty com­pa­nies may trig­ger a dou­ble char­ge of land trans­fer tax.

BFH: Court must draw attention to procedural irregularities in the electronic filing of claims

BFH: Tax courts must issue an imme­dia­te war­ning in the event of pro­ce­du­ral irre­gu­la­ri­ties in elec­tro­nic legal pro­cee­dings – other­wi­se, rein­state­ment may be granted.

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: Reinstatement in the event of an error in the electronic transmission of a claim

BFH ruling: Anyo­ne who uses the wrong form of sub­mis­si­on at the tax court may still be gran­ted rein­state­ment – if the court fai­led to warn them in good time.

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).