23 Entscheidungen gefunden

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.

Other

Steuerbefreiung für das selbstgenutzte Familienheim – Die Entscheidung wurde nachträglich zur amtlichen Veröffentlichung bestimmt – II B 41/25

Court: Federal Fiscal Court

File number: II B 41/25

Decision of: 27.05.2026

Published on: 27.08.2026

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.

Inheritance and gift tax

Ermittlung des Bodenwerts im Sachwertverfahren für Zwecke der Schenkungsteuer – II R 7/24

Court: Federal Fiscal Court

File number: II R 7/24

Decision of: 17.06.2026

Published on: 20.08.2026

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.

Other

Erbfallkostenpauschale bei Vermächtnis; keine Kürzung der Erbfallkostenpauschale für den einzigen persönlich steuerpflichtigen Erwerber – II R 25/23

Court: Federal Fiscal Court

File number: II R 25/23

Decision of: 17.06.2026

Published on: 20.08.2026

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.

Inheritance and gift tax

Steuerbefreiung für ein Familienheim nach § 13 Abs. 1 Nr. 4c ErbStG; Begriff des Grundstücks – II R 27/23

Court: Federal Fiscal Court

File number: II R 27/23

Decision of: 17.06.2026

Published on: 13.08.2026

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.

Other

Kostenpauschale für Videokonferenz nach Nr. 9019 KV-GKG a.F. – II E 3/26

Court: Federal Fiscal Court

File number: II E 3/26

Decision of: 16.04.2026

Published on: 23.07.2026

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.

Other

Grundsteuer: Bodenrichtwert bei Entwicklungszustand “Land- und Forstwirtschaft” – II B 50/25

Court: Federal Fiscal Court

File number: II B 50/25

Decision of: 20.01.2026

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.

Other

Nicht vorschriftsmäßige Besetzung des Gerichts bei unterbliebenem Wechsel der ehrenamtlichen Richter nach Vertagung der mündlichen Verhandlung – II B 7/25

Court: Federal Fiscal Court

File number: II B 7/25

Decision of: 14.01.2026

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.

Other

Rückgängigmachung eines Erwerbsvorgangs – II R 24/23

Court: Federal Fiscal Court

File number: II R 24/23

Decision of: 14.01.2026

Published on: 02.04.2026

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.

Other

Erstmaliger Erwerb eines Anteils an einer Personengesellschaft – II R 5/24

Court: Federal Fiscal Court

File number: II R 5/24

Decision of: 25.02.2026

Published on: 23.04.2026

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.