23 Entscheidungen gefunden

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.

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.

Inheritance and gift tax

Parkhaus als erbschaftsteuerrechtlich nicht begünstigtes Verwaltungsvermögen – II R 27/21

Court: Federal Fiscal Court

File number: II R 27/21

Decision of: 28.02.2024

Published on: 27.06.2024

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.

Inheritance and gift tax

Begünstigungstransfer bei der Erbschaftsteuer – II R 12/21

Court: Federal Fiscal Court

File number: II R 12/21

Decision of: 15.05.2024

Published on: 05.09.2024

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.

Inheritance and gift tax

Inhaltsgleich mit BFH-Urteil vom 10.04.2024  II R 22/21 – Werterhöhung von Anteilen an einer Kapitalgesellschaft als Schenkung – II R 23/21

Court: Federal Fiscal Court

File number: II R 23/21

Decision of: 10.04.2024

Published on: 12.09.2024

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.

Inheritance and gift tax

Werterhöhung von Anteilen an einer Kapitalgesellschaft als Schenkung – II R 22/21

Court: Federal Fiscal Court

File number: II R 22/21

Decision of: 10.04.2024

Published on: 12.09.2024

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.

Inheritance and gift tax

Bemessung der Schenkungsteuer bei niedrig verzinsten Darlehen – II R 20/22

Court: Federal Fiscal Court

File number: II R 20/22

Decision of: 31.07.2024

Published on: 28.11.2024

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.

Inheritance and gift tax

Ausführung einer gemischt-freigebigen Grundstücksschenkung nach § 9 Abs. 1 Nr. 2 ErbStG – II R 11/21

Court: Federal Fiscal Court

File number: II R 11/21

Decision of: 21.08.2024

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.

Inheritance and gift tax

Im Wesentlichen inhaltsgleich mit BFH-Urteil vom 20.11.2024 II R 38/22 – Anwendung geschlechterdifferenzierender Sterbetafeln im Rahmen der Bewertung für Zwecke der Erbschaft- und Schenkungsteuer – II R 42/22

Court: Federal Fiscal Court

File number: II R 42/22

Decision of: 20.11.2024

Published on: 10.04.2025

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.

Inheritance and gift tax

Im Wesentlichen inhaltsgleich mit BFH-Urteil vom 20.11.2024 II R 38/22 – Anwendung geschlechterdifferenzierender Sterbetafeln im Rahmen der Bewertung für Zwecke der Erbschaft- und Schenkungsteuer – II R 41/22

Court: Federal Fiscal Court

File number: II R 41/22

Decision of: 20.11.2024

Published on: 10.04.2025

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.