Umschaltklausel in § 20 Abs. 2 AStG erfordert Mehrheitsbeteiligung an Auslandsgesellschaft – IX R 32/23

Court: Federal Fiscal Court

File number: IX R 32/23

Decision of: 08.04.2025

Published on: 30.05.2025

Senate: 9th 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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