20 Entscheidungen gefunden

Income tax

Übertragung stiller Reserven aus Rücklage nach § 6b Abs. 3 EStG auf Wirtschaftsgüter einer KGaA – IV R 21/23

Court: Federal Fiscal Court

File number: IV R 21/23

Decision of: 21.05.2026

Published on: 17.09.2026

Senate: Fourth 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.

Income tax

Beiträge der Eltern an einen Förderverein der Schule ihres Kindes als Schulgeld im Sinne von § 10 Abs. 1 Nr. 9 EStG – X R 27/23

Court: Federal Fiscal Court

File number: X R 27/23

Decision of: 03.06.2026

Published on: 03.09.2026

Senate: 10th 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.

Income tax

Zahlungen an einen Dritten als Gegenleistung nach § 9 Abs. 2 Nr. 3 GrEStG – II R 1/24

Court: Federal Fiscal Court

File number: II R 1/24

Decision of: 17.06.2026

Published on: 27.08.2026

Senate: Second 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.

Income tax

Verlustausgleichsbeschränkung für Verluste aus gewerblicher Tierzucht/Tierhaltung in § 15 Abs. 4 Satz 1 und 2 EStG verfassungsgemäß – VI R 29/24

Court: Federal Fiscal Court

File number: VI R 29/24

Decision of: 11.06.2026

Published on: 27.08.2026

Senate: Sixth 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.

Income tax

Auslegung des in § 4i Satz 1 EStG normierten Abzugsverbots – Niederländische Gruppenbesteuerung vom Tatbestand dieser Norm erfasst – IV R 36/23

Court: Federal Fiscal Court

File number: IV R 36/23

Decision of: 11.06.2026

Published on: 06.08.2026

Senate: Fourth 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.

Income tax

Aussetzung der Vollziehung im Rahmen des § 50d Abs. 9 Satz 4 EStG – VI B 44/25 (AdV)

Court: Federal Fiscal Court

File number: VI B 44/25 (AdV)

Decision of: 04.03.2026

Published on: 26.03.2026

Senate: Sixth 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.

Income tax

Zum zeitlichen Anwendungsbereich von § 7g EStG i.d.F. des JStG 2020 – IV B 46/25 (AdV)

Court: Federal Fiscal Court

File number: IV B 46/25 (AdV)

Decision of: 18.03.2026

Published on: 02.04.2026

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.

Income tax

Aussetzung des Verfahrens: Kirchensteuerbescheid als Folgebescheid des Einkommensteuerbescheids – X B 111/25

Court: Federal Fiscal Court

File number: X B 111/25

Decision of: 20.03.2026

Published on: 09.04.2026

Senate: 10th 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.

Income tax

Verfassungsgemäße Anwendung des § 50d Abs. 12 EStG – VI R 3/24

Court: Federal Fiscal Court

File number: VI R 3/24

Decision of: 22.01.2026

Published on: 09.04.2026

Senate: Sixth 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.

Income tax

Verfassungsmäßigkeit des § 15a Abs. 1a EStG – IV R 27/23

Court: Federal Fiscal Court

File number: IV R 27/23

Decision of: 26.02.2026

Published on: 16.04.2026

Senate: Fourth 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.