18 Entscheidungen gefunden

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

Anforderungen an das sogenannte Schonvermögen der unterhaltenen Person beim Abzug von Unterhaltsleistungen als außergewöhnliche Belastungen – VI R 21/21

Court: Federal Fiscal Court

File number: VI R 21/21

Decision of: 29.02.2024

Published on: 20.06.2024

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

Nur punktuelle Änderungsmöglichkeit nach § 50d Abs. 8 Satz 2 EStG – VI R 34/21

Court: Federal Fiscal Court

File number: VI R 34/21

Decision of: 01.08.2024

Published on: 21.11.2024

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

Kein Werbungskostenabzug bei Umzug des Steuerpflichtigen wegen Einrichtung eines Arbeitszimmers – VI R 3/23

Court: Federal Fiscal Court

File number: VI R 3/23

Decision of: 05.02.2025

Published on: 17.04.2025

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

Zur Verfassungsmäßigkeit des Gewinnzuschlags nach § 6b Abs. 7 EStG – VI R 20/23

Court: Federal Fiscal Court

File number: VI R 20/23

Decision of: 20.03.2025

Published on: 03.07.2025

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

Keine (Pflicht-)Veranlagung bei Stellung eines Antrags auf Günstigerprüfung nach § 32d Abs. 6 EStG erst nach Ablauf der Festsetzungsfrist – VI R 17/23

Court: Federal Fiscal Court

File number: VI R 17/23

Decision of: 14.05.2025

Published on: 02.10.2025

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

Abzug ersparter Mietaufwendungen als außergewöhnliche Belastung – VI R 15/23

Court: Federal Fiscal Court

File number: VI R 15/23

Decision of: 17.06.2025

Published on: 16.10.2025

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

Doppelte Haushaltsführung: Kein Werbungskostenabzug für die vom Ehegatten aufgrund eigener Verpflichtung gezahlten Kosten einer Zweitwohnung des anderen Ehegatten – VI R 16/23

Court: Federal Fiscal Court

File number: VI R 16/23

Decision of: 09.09.2025

Published on: 30.10.2025

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

Aufwendungen für die Anmietung eines Pkw-Stellplatzes als Werbungskosten im Rahmen einer doppelten Haushaltsführung – VI R 4/23

Court: Federal Fiscal Court

File number: VI R 4/23

Decision of: 20.11.2025

Published on: 08.01.2026

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

Thesaurierungsbegünstigung: Berücksichtigung von gesonderten Feststellungen nach § 34a Abs. 10 Satz 1 EStG – VI R 23/23

Court: Federal Fiscal Court

File number: VI R 23/23

Decision of: 09.09.2025

Published on: 08.01.2026

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.