Zur Einbringung “quoad sortem” – Anteile an der Komplementär-GmbH als Sonderbetriebsvermögen I – IV R 20/23

Court: Federal Fiscal Court

File number: IV R 20/23

Decision of: 02.12.2025

Published on: 12.02.2026

Senate: Fourth 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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