20 Entscheidungen gefunden

Non-profit organizations and associations

Nachträgliche gesonderte Feststellung eines verbleibenden Vermögensstock-Spendenvortrags – X R 2/24 (X R 10/23)

Court: Federal Fiscal Court

File number: X R 2/24 (X R 10/23)

Decision of: 03.06.2026

Published on: 06.08.2026

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.

Non-profit organizations and associations

Mittelbare Anteilsvereinigung bei einer zwischengeschalteten Personengesellschaft (“RETT-Blocker”) – Kein Vertrauensschutz – II R 7/22

Court: Federal Fiscal Court

File number: II R 7/22

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.

Non-profit organizations and associations

Zur Besteuerung von Leistungen einer Schweizer Familienstiftung – VIII R 25/21

Court: Federal Fiscal Court

File number: VIII R 25/21

Decision of: 01.10.2024

Published on: 28.11.2024

Senate: VIII 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.

Non-profit organizations and associations

Anteilsvereinigung bei einer ausländischen Stiftung – II R 14/23

Court: Federal Fiscal Court

File number: II R 14/23

Decision of: 30.10.2024

Published on: 06.02.2025

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.

Non-profit organizations and associations

Im Wesentlichen inhaltsgleich mit BFH-Urteil vom 03.12.2024 – IX R 32/22: Zurechnungsbesteuerung bei ausländischen Familienstiftungen und Verstoß von Art. 15 Abs. 6 AStG gegen die Kapitalverkehrsfreiheit – IX R 15/24

Court: Federal Fiscal Court

File number: IX R 15/24

Decision of: 03.12.2024

Published on: 24.04.2025

Senate: 9th 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.

Non-profit organizations and associations

Im Wesentlichen inhaltsgleich mit BFH-Urteil vom 03.12.2024 – IX R 32/22: Zurechnungsbesteuerung bei ausländischen Familienstiftungen und Verstoß von Art. 15 Abs. 6 AStG gegen die Kapitalverkehrsfreiheit – IX R 16/24

Court: Federal Fiscal Court

File number: IX R 16/24

Decision of: 03.12.2024

Published on: 24.04.2025

Senate: 9th 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.

Non-profit organizations and associations

Im Wesentlichen inhaltsgleich mit BFH-Urteil vom 03.12.2024 – IX R 32/22: Zurechnungsbesteuerung bei ausländischen Familienstiftungen und Verstoß von Art. 15 Abs. 6 AStG gegen die Kapitalverkehrsfreiheit – IX R 31/22

Court: Federal Fiscal Court

File number: IX R 31/22

Decision of: 03.12.2024

Published on: 24.04.2025

Senate: 9th 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.

Non-profit organizations and associations

Beihilfeprüfung und steuerrechtliche Gemeinnützigkeit von Servicekörperschaften – V R 22/23

Court: Federal Fiscal Court

File number: VR 22/23

Decision of: 22.05.2025

Published on: 17.07.2025

Senate: Fifth 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.

Non-profit organizations and associations

Spendenabzug bei Zuwendungen an eine in der Schweiz ansässige Stiftung – X R 20/22

Court: Federal Fiscal Court

File number: X R 20/22

Decision of: 01.10.2025

Published on: 29.01.2026

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.

Non-profit organizations and associations

Anteilsvereinigung beim Erwerb eigener Anteile – II R 24/22

Court: Federal Fiscal Court

File number: II R 24/22

Decision of: 22.10.2025

Published on: 12.02.2026

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.