Erstmalige Anwendung des § 4f EStG bei Übertragung von Pensionsverpflichtungen – I R 48/22

Court: Federal Fiscal Court

File number: I R 48/22

Decision of: 05.11.2025

Published on: 19.02.2026

Senate: First Senate

Publication type: NV

Source: Original decision at the Federal Fiscal Court

Note: This information is for general information purposes only and does not replace individual legal or tax advice.


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