11 Entscheidungen gefunden

Real estate transfer tax

Aussetzung der Vollziehung eines Grunderwerbsteuerbescheids; Verlängerung der Nachbehaltensfrist – II B 54/24 (AdV)

Court: Federal Fiscal Court

File number: II B 54/24 (AdV)

Decision of: 10.04.2025

Published on: 02.05.2025

Senate: Second 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.

Real estate transfer tax

Zweimalige Festsetzung von Grunderwerbsteuer für den Erwerb von Gesellschaftsanteilen beim Auseinanderfallen von sogenanntem Signing und Closing – II B 13/25 (AdV)

Court: Federal Fiscal Court

File number: II B 13/25 (AdV)

Decision of: 09.07.2025

Published on: 31.07.2025

Senate: Second 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.

Real estate transfer tax

Zweimalige Festsetzung von Grunderwerbsteuer für den Erwerb von Gesellschaftsanteilen beim Auseinanderfallen von sogenanntem Signing und Closing – II B 23/25 (AdV)

Court: Federal Fiscal Court

File number: II B 23/25 (AdV)

Decision of: 16.09.2025

Published on: 02.10.2025

Senate: Second 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.

Real estate transfer tax

Zahlung für Übernahme eines Ökokontos als Teil der grunderwerbsteuerrechtlichen Bemessungsgrundlage – II R 47/22

Court: Federal Fiscal Court

File number: II R 47/22

Decision of: 04.06.2025

Published on: 30.10.2025

Senate: Second 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.

Real estate transfer tax

Befreiung von der Grunderwerbsteuer bei Teilung des Nachlasses – II R 42/21

Court: Federal Fiscal Court

File number: II R 42/21

Decision of: 04.06.2025

Published on: 30.10.2025

Senate: Second 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.

Real estate transfer tax

Zweimalige Festsetzung von Grunderwerbsteuer für den Erwerb von Gesellschaftsanteilen beim Auseinanderfallen von sogenanntem Signing und Closing – II B 47/25 (AdV)

Court: Federal Fiscal Court

File number: II B 47/25 (AdV)

Decision of: 27.10.2025

Published on: 13.11.2025

Senate: Second 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.

Real estate transfer tax

Bemessungsgrundlage für die Grunderwerbsteuer bei übernommenem Wohnungsrecht – II R 32/22

Court: Federal Fiscal Court

File number: II R 32/22

Decision of: 22.10.2025

Published on: 05.02.2026

Senate: Second 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.

Real estate transfer tax

Nießbrauchrecht als grunderwerbsteuerliche Gegenleistung – II R 5/22

Court: Federal Fiscal Court

File number: II R 5/22

Decision of: 22.10.2025

Published on: 05.02.2026

Senate: Second 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.

Real estate transfer tax

Teilweise inhaltsgleich mit BFH-Urteil vom 08.10.2025 II R 20/23 – Keine Wiedereinsetzung in den vorigen Stand bei Nichteinhaltung der grunderwerbsteuerrechtlichen Anzeigepflicht eines Notars – II R 22/23

Court: Federal Fiscal Court

File number: II R 22/23

Decision of: 08.10.2025

Published on: 12.02.2026

Senate: Second 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.

Real estate transfer tax

Keine Wiedereinsetzung in den vorigen Stand bei grunderwerbsteuerpflichtigem Erwerbsvorgang – II R 20/23

Court: Federal Fiscal Court

File number: II R 20/23

Decision of: 08.10.2025

Published on: 12.02.2026

Senate: Second 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.