Übertragung stiller Reserven aus Rücklage nach § 6b Abs. 3 EStG auf Wirtschaftsgüter einer KGaA – IV R 21/23

Court: Federal Fiscal Court

File number: IV R 21/23

Decision of: 21.05.2026

Published on: 17.09.2026

Senate: Fourth 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.


Back to the blog