§ 8b Abs. 3 Satz 4 KStG erfasst keine Zinsforderungen – Nahestehen im Sinne von § 8b Abs. 3 Satz 5 KStG bei Beteiligung natürlicher Personen – I R 11/24

Court: Federal Fiscal Court

File number: I R 11/24

Decision of: 01.04.2026

Published on: 11.06.2026

Senate: First 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.


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