Anwendung des § 50i Abs. 1 EStG auf Besitz-Personengesellschaften in Schenkungsfällen – I R 13/22

Court: Federal Fiscal Court

File number: I R 13/22

Decision of: 16.07.2025

Published on: 11.12.2025

Senate: First Senate

Publication type: V

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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