103 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

Bewertung von Miteigentumsanteilen – Die Entscheidung wurde nachträglich zur amtlichen Veröffentlichung bestimmt. – II B 29/15

Court: Federal Fiscal Court

File number: II B 29/15

Decision of: 18.01.2016

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

Inhaltsgleich mit BFH-Beschluss vom 27.05.2024  II B 78/23 (AdV) – AdV einer Grundsteuerwertfeststellung im sogenannten Bundesmodell – II B 79/23 (AdV)

Court: Federal Fiscal Court

File number: II B 79/23 (AdV)

Decision of: 27.05.2024

Published on: 13.06.2024

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.

Other

AdV einer Grundsteuerwertfeststellung im sogenannten Bundesmodell – II B 78/23 (AdV)

Court: Federal Fiscal Court

File number: II B 78/23 (AdV)

Decision of: 27.05.2024

Published on: 13.06.2024

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

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.