10 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.

Income tax

Zurechnung von Grundstücken bei einer Anteilsvereinigung nach § 1 Abs. 3 GrEStG und Grunderwerbsteuerbefreiung bei einer niederländischen Stiftung – II R 11/22

Court: Federal Fiscal Court

File number: II R 11/22

Decision of: 23.07.2024

Published on: 05.12.2024

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.

Income tax

Anwendung des § 6a GrEStG auf Anteilsübertragungen im Ausland – II R 36/21

Court: Federal Fiscal Court

File number: II R 36/21

Decision of: 25.09.2024

Published on: 20.02.2025

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.

Income tax

Steuerbegünstigung nach § 6a GrEStG bei Ausgliederung eines Einzelunternehmens auf eine neu gegründete Kapitalgesellschaft – II R 2/22

Court: Federal Fiscal Court

File number: II R 2/22

Decision of: 25.09.2024

Published on: 20.02.2025

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.

Income tax

Grunderwerbsteuer bei erneuter Überschreitung der 95 %-Grenze; Steuerbefreiung nach § 16 Abs. 2 Nr. 1 GrEStG bei fehlender Steuerbarkeit des vorausgegangenen Erwerbs – II R 26/23

Court: Federal Fiscal Court

File number: II R 26/23

Decision of: 07.05.2025

Published on: 25.09.2025

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.

Income tax

Steuerbefreiung nach § 16 Abs. 2 Nr. 3 GrEStG bei fehlender Steuerbarkeit des vorausgegangenen Erwerbs – II R 16/23

Court: Federal Fiscal Court

File number: II R 16/23

Decision of: 07.05.2025

Published on: 25.09.2025

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.

Income tax

Steuervergünstigung nach § 6a GrEStG – II R 56/22

Court: Federal Fiscal Court

File number: II R 56/22

Decision of: 21.05.2025

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.

Income tax

Einhalten der Vorbehaltensfrist des § 6a Satz 4 GrEStG bei einer Ausgliederung zur Aufnahme – II R 31/22

Court: Federal Fiscal Court

File number: II R 31/22

Decision of: 21.05.2025

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.

Income tax

Entfallen der Steuervergünstigung nach § 5 Abs. 2 GrEStG infolge eines Insolvenzplans – II R 50/21

Court: Federal Fiscal Court

File number: II R 50/21

Decision of: 27.08.2025

Published on: 11.12.2025

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.

Income tax

Steuervergünstigung nach § 6a GrEStG – II R 2/23

Court: Federal Fiscal Court

File number: II R 2/23

Decision of: 08.04.2026

Published on: 09.07.2026

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.