Inherited family home: tax exemption applies even if you move in later
BFH ruling: Anyone who inherits their parents’ home is not required to move in within six months, but simply to make a decision in good time.
Inheritance tax: An expert valuation of the property’s value must not be rejected outright
The Federal Fiscal Court (BFH) strengthens the rights of heirs: an expert valuation of a property’s value must not be rejected across the board simply because the purchase price is higher.
BFH: These tax proceedings could directly affect business owners and employees
Der BFH hat für September 2026 neue Revisionsverfahren veröffentlicht – zu Domains, Optionsprogrammen, Nießbrauch und mehr.
Child benefit in shared custody arrangements: Federal Fiscal Court emphasises the importance of the child’s main place of residence
BFH: Im Wechselmodell zählt beim Kindergeld der Lebensmittelpunkt des Kindes, nicht gezahlter Unterhalt.