On 16 July 2026, the Fede\u00adral Fis\u00adcal Court (BFH) aut\u00adho\u00adri\u00adsed the publi\u00adca\u00adti\u00adon of six jud\u00adge\u00adments and rulings. The decis\u00adi\u00adons cover topics ran\u00adging from trade tax and bin\u00adding rulings to lia\u00adbi\u00adli\u00adty for tax eva\u00adsi\u00adon. Here is an over\u00adview of the key points.<\/p>\n
Whe\u00adre a natu\u00adral per\u00adson car\u00adri\u00ades out seve\u00adral com\u00admer\u00adcial acti\u00advi\u00adties, the ques\u00adti\u00adon ari\u00adses, for the pur\u00adpo\u00adses of trade tax, as to whe\u00adther the\u00adse con\u00adsti\u00adtu\u00adte a sin\u00adgle busi\u00adness or seve\u00adral inde\u00adpen\u00addent busi\u00adnesses. The Fede\u00adral Fis\u00adcal Court (BFH) has cla\u00adri\u00adfied that the decisi\u00adve fac\u00adtors in this regard are the simi\u00adla\u00adri\u00adty of the acti\u00advi\u00adties and their eco\u00adno\u00admic, orga\u00adni\u00adsa\u00adtio\u00adnal and finan\u00adcial inter\u00adcon\u00adnec\u00adtion. This can have a signi\u00adfi\u00adcant impact on the amount of trade tax paya\u00adble, as the tax-free allo\u00adwan\u00adce is gran\u00adted only once per busi\u00adness (jud\u00adge\u00adment of 28 Janu\u00adary 2026, X R 8\/23).<\/p>\n
Anyo\u00adne who appli\u00ades to the tax office for a bin\u00adding ruling \u2013 that is, who seeks a legal\u00adly bin\u00adding assess\u00adment of a plan\u00adned pro\u00adject \u2013 must pay a fee for this. The Fede\u00adral Fis\u00adcal Court (BFH) has now cla\u00adri\u00adfied that a sepa\u00adra\u00adte fee may be paya\u00adble for each indi\u00advi\u00addu\u00adal appli\u00adca\u00adti\u00adon. The decisi\u00adve fac\u00adtor here is the under\u00adly\u00ading fac\u00adtu\u00adal cir\u00adcum\u00ads\u00adtances as a who\u00adle. Fur\u00adther\u00admo\u00adre, the\u00adre is no limi\u00adta\u00adti\u00adon peri\u00adod for the assess\u00adment of the\u00adse fees. This means that the tax office may assess them even after a con\u00adsidera\u00adble peri\u00adod of time has elap\u00adsed (jud\u00adge\u00adment of 25 Febru\u00adary 2026, II R 38\/23).<\/p>\n
In prin\u00adci\u00adple, tax offices and tax courts may rely on the shares of the estate sta\u00adted in the cer\u00adti\u00adfi\u00adca\u00adte of inhe\u00adri\u00adtance. Howe\u00adver, if the\u00adre are serious grounds for belie\u00adving that the con\u00adtent of the cer\u00adti\u00adfi\u00adca\u00adte of inhe\u00adri\u00adtance is incor\u00adrect, they are entit\u00adled \u2013 and inde\u00aded obli\u00adged \u2013 to deter\u00admi\u00adne the actu\u00adal dis\u00adtri\u00adbu\u00adti\u00adon of the estate them\u00adsel\u00adves. This ruling is par\u00adti\u00adcu\u00adlar\u00adly signi\u00adfi\u00adcant in inhe\u00adri\u00adtance tax cases whe\u00adre the shares of the estate direct\u00adly affect the tax lia\u00adbi\u00adli\u00adty (Decis\u00adi\u00adon of 29 June 2026, II B 68\/25).<\/p>\n
When valuing com\u00adpa\u00adny shares using the so-cal\u00adled sim\u00adpli\u00adfied inco\u00adme approach, which is fre\u00adquent\u00adly appli\u00aded for inhe\u00adri\u00adtance and gift tax pur\u00adpo\u00adses, extra\u00ador\u00addi\u00adna\u00adry expen\u00adses may be excluded from the cal\u00adcu\u00adla\u00adti\u00adon. The Fede\u00adral Fis\u00adcal Court (BFH) has cla\u00adri\u00adfied that it is irrele\u00advant whe\u00adther the\u00adse expen\u00adses aro\u00adse in the ordi\u00adna\u00adry cour\u00adse of busi\u00adness. The sole decisi\u00adve fac\u00adtor is whe\u00adther they are not expec\u00adted to have any fur\u00adther impact on the annu\u00adal inco\u00adme that can be sus\u00adtain\u00adab\u00adly gene\u00adra\u00adted in the future (jud\u00adge\u00adment of 6 May 2026, II R 2\/24).<\/p>\n
Anyo\u00adne who mere\u00adly par\u00adti\u00adci\u00adpa\u00adtes in tax eva\u00adsi\u00adon \u2013 for exam\u00adp\u00adle, by acting as an accom\u00adpli\u00adce \u2013 is, in prin\u00adci\u00adple, lia\u00adble for the tax eva\u00added. Howe\u00adver, the Fede\u00adral Fis\u00adcal Court (BFH) has ruled that the so-cal\u00adled \u2018over\u00adri\u00adding of acces\u00adso\u00adry lia\u00adbi\u00adli\u00adty\u2019 under sec\u00adtion 191(5), second sen\u00adtence, of the Ger\u00adman Fis\u00adcal Code (AO) does not app\u00adly in this case. Acces\u00adso\u00adry lia\u00adbi\u00adli\u00adty means that lia\u00adbi\u00adli\u00adty is lin\u00adked to the exis\u00adtence of the ori\u00adgi\u00adnal tax lia\u00adbi\u00adli\u00adty. The spe\u00adcial rule which sets asi\u00adde this link appli\u00ades only to the prin\u00adci\u00adpal offen\u00adder, not to par\u00adti\u00adci\u00adpan\u00adts (jud\u00adge\u00adment of 21 April 2026, VII R 18\/24).<\/p>\n
The\u00adse rulings demons\u00adtra\u00adte just how com\u00adplex tax law issues can be in prac\u00adti\u00adce. Anyo\u00adne who car\u00adri\u00ades out seve\u00adral busi\u00adness acti\u00advi\u00adties, is plan\u00adning to seek a bin\u00adding tax ruling, or is invol\u00adved in a suc\u00adces\u00adsi\u00adon case should keep an eye on the latest jud\u00adge\u00adments. In such cir\u00adcum\u00ads\u00adtances, it is gene\u00adral\u00adly advi\u00adsa\u00adble to seek indi\u00advi\u00addu\u00adal tax or legal advice.<\/p>\n