{"id":18167,"date":"2026-07-19T04:50:58","date_gmt":"2026-07-19T02:50:58","guid":{"rendered":"https:\/\/kanzlei-schueler.de\/?page_id=18167"},"modified":"2026-07-19T04:51:00","modified_gmt":"2026-07-19T02:51:00","slug":"aktuelles","status":"publish","type":"page","link":"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/","title":{"rendered":"Latest news"},"content":{"rendered":"<style>\n        .bfh-layout {\n            display: grid;\n            grid-template-columns: 260px minmax(0, 1fr);\n            gap: 35px;\n            align-items: start;\n        }\n        .bfh-sidebar {\n            background: #f7f7f7;\n            border: 1px solid #e4e4e4;\n            padding: 22px;\n        }\n        .bfh-sidebar h3 {\n            margin: 0 0 12px;\n            font-size: 18px;\n        }\n        .bfh-sidebar-section {\n            margin-bottom: 26px;\n        }\n        .bfh-sidebar-section:last-child {\n            margin-bottom: 0;\n        }\n        .bfh-search-row {\n            display: flex;\n            gap: 8px;\n        }\n        .bfh-search-row input {\n            min-width: 0;\n            width: 100%;\n            padding: 10px 12px;\n            border: 1px solid #ccc;\n        }\n        .bfh-search-row button,\n        .bfh-reset {\n            display: inline-block;\n            padding: 10px 14px;\n            border: 0;\n            background: #333;\n            color: #fff !important;\n            text-decoration: none;\n            cursor: pointer;\n        }\n        .bfh-filterliste {\n            list-style: none;\n            margin: 0;\n            padding: 0;\n        }\n        .bfh-filterliste li {\n            margin: 0;\n            border-bottom: 1px solid #e6e6e6;\n        }\n        .bfh-filterliste li:last-child {\n            border-bottom: 0;\n        }\n        .bfh-filterliste a {\n            display: flex;\n            justify-content: space-between;\n            gap: 10px;\n            padding: 8px 0;\n            text-decoration: none;\n        }\n        .bfh-filterliste a.aktiv {\n            font-weight: 700;\n        }\n        .bfh-trefferzahl {\n            margin: 0 0 20px;\n            font-weight: 700;\n        }\n        .bfh-urteil {\n            margin-bottom: 24px;\n            padding: 24px;\n            border: 1px solid #e3e3e3;\n            background: #fff;\n        }\n        .bfh-urteil h2 {\n            margin: 0 0 16px;\n            font-size: 1.35em;\n            line-height: 1.35;\n        }\n        .bfh-urteil p {\n            margin: 7px 0;\n        }\n        .bfh-urteil-kategorie {\n            display: inline-block;\n            margin: 0 0 12px;\n            padding: 4px 9px;\n            background: #f0f0f0;\n            font-size: 13px;\n        }\n        .bfh-seiten {\n            display: flex;\n            flex-wrap: wrap;\n            gap: 6px;\n            margin-top: 25px;\n        }\n        .bfh-seiten .page-numbers {\n            display: inline-block;\n            padding: 8px 12px;\n            border: 1px solid #ddd;\n            text-decoration: none;\n        }\n        .bfh-seiten .current {\n            font-weight: 700;\n            background: #f2f2f2;\n        }\n        @media (max-width: 850px) {\n            .bfh-layout {\n                grid-template-columns: 1fr;\n            }\n            .bfh-sidebar {\n                order: 0;\n            }\n            .bfh-ergebnisse {\n                order: 1;\n            }\n        }\n    <\/style>\n\n    <div class=\"bfh-layout\">\n        <aside class=\"bfh-sidebar\">\n            <form method=\"get\" action=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/\" class=\"bfh-sidebar-section\" data-trp-original-action=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/\">\n                <h3>Search judgments<\/h3>\n\n                                                \n                <div class=\"bfh-search-row\">\n                    <input\n                        type=\"search\"\n                        name=\"bfh_suche\"\n                        value=\"\"\n                        placeholder=\"Keyword or file number\"\n                    >\n                    <button type=\"submit\">Seek<\/button>\n                <\/div>\n            <input type=\"hidden\" name=\"trp-form-language\" value=\"en\"\/><\/form>\n\n            <div class=\"bfh-sidebar-section\">\n                <h3>Tax areas<\/h3>\n                <ul class=\"bfh-filterliste\">\n                    <li>\n                        <a class=\"aktiv\"\n                           href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/\">\n                            <span>All<\/span>\n                        <\/a>\n                    <\/li>\n                                                                        <li>\n                                <a class=\"\"\n                                   href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/?bfh_kategorie=vermietung-und-immobilien\">\n                                    <span>Rentals and real estate<\/span>\n                                    <span>7<\/span>\n                                <\/a>\n                            <\/li>\n                                                    <li>\n                                <a class=\"\"\n                                   href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/?bfh_kategorie=umsatzsteuer\">\n                                    <span>VAT<\/span>\n                                    <span>52<\/span>\n                                <\/a>\n                            <\/li>\n                                                    <li>\n                                <a class=\"\"\n                                   href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/?bfh_kategorie=sonstige\">\n                                    <span>Other<\/span>\n                                    <span>648<\/span>\n                                <\/a>\n                            <\/li>\n                                                    <li>\n                                <a class=\"\"\n                                   href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/?bfh_kategorie=photovoltaik\">\n                                    <span>Photovoltaics<\/span>\n                                    <span>2<\/span>\n                                <\/a>\n                            <\/li>\n                                                    <li>\n                                <a class=\"\"\n                                   href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/?bfh_kategorie=koerperschaftsteuer\">\n                                    <span>Corporate tax<\/span>\n                                    <span>26<\/span>\n                                <\/a>\n                            <\/li>\n                                                    <li>\n                                <a class=\"\"\n                                   href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/?bfh_kategorie=kindergeld\">\n                                    <span>Child benefit<\/span>\n                                    <span>23<\/span>\n                                <\/a>\n                            <\/li>\n                                                    <li>\n                                <a class=\"\"\n                                   href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/?bfh_kategorie=kapitalertragsteuer\">\n                                    <span>Capital gains tax<\/span>\n                                    <span>7<\/span>\n                                <\/a>\n                            <\/li>\n                                                    <li>\n                                <a class=\"\"\n                                   href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/?bfh_kategorie=internationales-steuerrecht\">\n                                    <span>International Tax Law<\/span>\n                                    <span>17<\/span>\n                                <\/a>\n                            <\/li>\n                                                    <li>\n                                <a class=\"\"\n                                   href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/?bfh_kategorie=grunderwerbsteuer\">\n                                    <span>Real estate transfer tax<\/span>\n                                    <span>18<\/span>\n                                <\/a>\n                            <\/li>\n                                                    <li>\n                                <a class=\"\"\n                                   href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/?bfh_kategorie=gewerbesteuer\">\n                                    <span>trade tax<\/span>\n                                    <span>34<\/span>\n                                <\/a>\n                            <\/li>\n                                                    <li>\n                                <a class=\"\"\n                                   href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/?bfh_kategorie=gemeinnuetzigkeit-und-vereine\">\n                                    <span>Non-profit organizations and associations<\/span>\n                                    <span>20<\/span>\n                                <\/a>\n                            <\/li>\n                                                    <li>\n                                <a class=\"\"\n                                   href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/?bfh_kategorie=erbschaft-und-schenkungsteuer\">\n                                    <span>Inheritance and gift tax<\/span>\n                                    <span>23<\/span>\n                                <\/a>\n                            <\/li>\n                                                    <li>\n                                <a class=\"\"\n                                   href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/?bfh_kategorie=einkommensteuer\">\n                                    <span>Income tax<\/span>\n                                    <span>93<\/span>\n                                <\/a>\n                            <\/li>\n                                                    <li>\n                                <a class=\"\"\n                                   href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/?bfh_kategorie=bilanzierung\">\n                                    <span>Accounting<\/span>\n                                    <span>22<\/span>\n                                <\/a>\n                            <\/li>\n                                                    <li>\n                                <a class=\"\"\n                                   href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/?bfh_kategorie=abgabenordnung\">\n                                    <span>Tax Code<\/span>\n                                    <span>59<\/span>\n                                <\/a>\n                            <\/li>\n                                                            <\/ul>\n            <\/div>\n\n                            <div class=\"bfh-sidebar-section\">\n                    <h3>Year<\/h3>\n                    <ul class=\"bfh-filterliste\">\n                        <li>\n                            <a class=\"aktiv\"\n                               href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/\">Every year<\/a>\n                        <\/li>\n                                                    <li>\n                                <a class=\"\"\n                                   href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/?bfh_jahr=2026\">\n                                    2026                                <\/a>\n                            <\/li>\n                                                    <li>\n                                <a class=\"\"\n                                   href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/?bfh_jahr=2025\">\n                                    2025                                <\/a>\n                            <\/li>\n                                                    <li>\n                                <a class=\"\"\n                                   href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/?bfh_jahr=2024\">\n                                    2024                                <\/a>\n                            <\/li>\n                                                    <li>\n                                <a class=\"\"\n                                   href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/?bfh_jahr=2023\">\n                                    2023                                <\/a>\n                            <\/li>\n                                                    <li>\n                                <a class=\"\"\n                                   href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/?bfh_jahr=2022\">\n                                    2022                                <\/a>\n                            <\/li>\n                                                    <li>\n                                <a class=\"\"\n                                   href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/?bfh_jahr=2021\">\n                                    2021                                <\/a>\n                            <\/li>\n                                                    <li>\n                                <a class=\"\"\n                                   href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/?bfh_jahr=2020\">\n                                    2020                                <\/a>\n                            <\/li>\n                                                    <li>\n                                <a class=\"\"\n                                   href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/?bfh_jahr=2019\">\n                                    2019                                <\/a>\n                            <\/li>\n                                                    <li>\n                                <a class=\"\"\n                                   href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/?bfh_jahr=2018\">\n                                    2018                                <\/a>\n                            <\/li>\n                                                    <li>\n                                <a class=\"\"\n                                   href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/?bfh_jahr=2017\">\n                                    2017                                <\/a>\n                            <\/li>\n                                                    <li>\n                                <a class=\"\"\n                                   href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/?bfh_jahr=2016\">\n                                    2016                                <\/a>\n                            <\/li>\n                                                    <li>\n                                <a class=\"\"\n                                   href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/?bfh_jahr=2015\">\n                                    2015                                <\/a>\n                            <\/li>\n                                                    <li>\n                                <a class=\"\"\n                                   href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/?bfh_jahr=2014\">\n                                    2014                                <\/a>\n                            <\/li>\n                                                    <li>\n                                <a class=\"\"\n                                   href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/?bfh_jahr=2013\">\n                                    2013                                <\/a>\n                            <\/li>\n                                            <\/ul>\n                <\/div>\n            \n                            <div class=\"bfh-sidebar-section\">\n                    <h3>senate<\/h3>\n                    <ul class=\"bfh-filterliste\">\n                        <li>\n                            <a class=\"aktiv\"\n                               href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/\">All Senates<\/a>\n                        <\/li>\n                                                    <li>\n                                <a class=\"\"\n                                   href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/?bfh_senat=I.%20Senat\">\n                                    First Senate                                <\/a>\n                            <\/li>\n                                                    <li>\n                                <a class=\"\"\n                                   href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/?bfh_senat=II.%20Senat\">\n                                    Second Senate                                <\/a>\n                            <\/li>\n                                                    <li>\n                                <a class=\"\"\n                                   href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/?bfh_senat=III.%20Senat\">\n                                    Third Senate                                <\/a>\n                            <\/li>\n                                                    <li>\n                                <a class=\"\"\n                                   href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/?bfh_senat=IV.%20Senat\">\n                                    Fourth Senate                                <\/a>\n                            <\/li>\n                                                    <li>\n                                <a class=\"\"\n                                   href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/?bfh_senat=IX.%20Senat\">\n                                    9th Senate                                <\/a>\n                            <\/li>\n                                                    <li>\n                                <a class=\"\"\n                                   href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/?bfh_senat=V.%20Senat\">\n                                    Fifth Senate                                <\/a>\n                            <\/li>\n                                                    <li>\n                                <a class=\"\"\n                                   href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/?bfh_senat=VI.%20Senat\">\n                                    Sixth Senate                                <\/a>\n                            <\/li>\n                                                    <li>\n                                <a class=\"\"\n                                   href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/?bfh_senat=VII.%20Senat\">\n                                    VII Senate                                <\/a>\n                            <\/li>\n                                                    <li>\n                                <a class=\"\"\n                                   href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/?bfh_senat=VIII.%20Senat\">\n                                    VIII Senate                                <\/a>\n                            <\/li>\n                                                    <li>\n                                <a class=\"\"\n                                   href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/?bfh_senat=X.%20Senat\">\n                                    10th Senate                                <\/a>\n                            <\/li>\n                                                    <li>\n                                <a class=\"\"\n                                   href=\"https:\/\/kanzlei-schueler.de\/en\/aktuelles\/?bfh_senat=XI.%20Senat\">\n                                    XI Senate                                <\/a>\n                            <\/li>\n                                            <\/ul>\n                <\/div>\n            \n                    <\/aside>\n\n        <div class=\"bfh-ergebnisse\">\n            <p class=\"bfh-trefferzahl\">\n                1,051 Entscheidungen gefunden            <\/p>\n\n            \n                            <article class=\"bfh-urteil\">\n                                            <span class=\"bfh-urteil-kategorie\">\n                            Other                        <\/span>\n                    \n                    <h2>\n                        <a href=\"https:\/\/kanzlei-schueler.de\/en\/de_de\/aktuelles\/bfh\/ablehnung-eines-beweisantrags-durch-wahrunterstellung-x-b-28-25\/\">\n                            Ablehnung eines Beweisantrags durch Wahrunterstellung \u2013 X B 28\/25                        <\/a>\n                    <\/h2>\n\n                    <p><strong>Court:<\/strong> Federal Fiscal Court<\/p><p><strong>File number:<\/strong> X B 28\/25<\/p><p><strong>Decision of:<\/strong> 14.08.2026<\/p><p><strong>Published on:<\/strong> 03.09.2026<\/p><p><strong>Senate:<\/strong> 10th Senate<\/p><p><strong>Publication type:<\/strong> NV<\/p><p><strong>Source:<\/strong> <a href=\"https:\/\/www.bundesfinanzhof.de\/de\/entscheidung\/entscheidungen-online\/detail\/STRE202650154\/\" target=\"_blank\" rel=\"noopener noreferrer\">Original decision at the Federal Fiscal Court<\/a><\/p><p><small>Note: This information is for general information purposes only and does not replace individual legal or tax advice.<\/small><\/p>                <\/article>\n                            <article class=\"bfh-urteil\">\n                                            <span class=\"bfh-urteil-kategorie\">\n                            Other                        <\/span>\n                    \n                    <h2>\n                        <a href=\"https:\/\/kanzlei-schueler.de\/en\/de_de\/aktuelles\/bfh\/ueberpfaendung-von-geldforderungen-ix-b-34-26\/\">\n                            \u00dcberpf\u00e4ndung von Geldforderungen \u2013 IX B 34\/26                        <\/a>\n                    <\/h2>\n\n                    <p><strong>Court:<\/strong> Federal Fiscal Court<\/p><p><strong>File number:<\/strong> IX B 34\/26<\/p><p><strong>Decision of:<\/strong> 21.08.2026<\/p><p><strong>Published on:<\/strong> 03.09.2026<\/p><p><strong>Senate:<\/strong> 9th Senate<\/p><p><strong>Publication type:<\/strong> NV<\/p><p><strong>Source:<\/strong> <a href=\"https:\/\/www.bundesfinanzhof.de\/de\/entscheidung\/entscheidungen-online\/detail\/STRE202650155\/\" target=\"_blank\" rel=\"noopener noreferrer\">Original decision at the Federal Fiscal Court<\/a><\/p><p><small>Note: This information is for general information purposes only and does not replace individual legal or tax advice.<\/small><\/p>                <\/article>\n                            <article class=\"bfh-urteil\">\n                                            <span class=\"bfh-urteil-kategorie\">\n                            Income tax                        <\/span>\n                    \n                    <h2>\n                        <a href=\"https:\/\/kanzlei-schueler.de\/en\/de_de\/aktuelles\/bfh\/beitraege-der-eltern-an-einen-foerderverein-der-schule-ihres-kindes-als-schulgeld-im-sinne-von-%c2%a7-10-abs-1-nr-9-estg-x-r-27-23\/\">\n                            Beitr\u00e4ge der Eltern an einen F\u00f6rderverein der Schule ihres Kindes als Schulgeld im Sinne von \u00a7 10 Abs. 1 Nr. 9 EStG \u2013 X R 27\/23                        <\/a>\n                    <\/h2>\n\n                    <p><strong>Court:<\/strong> Federal Fiscal Court<\/p><p><strong>File number:<\/strong> X R 27\/23<\/p><p><strong>Decision of:<\/strong> 03.06.2026<\/p><p><strong>Published on:<\/strong> 03.09.2026<\/p><p><strong>Senate:<\/strong> 10th Senate<\/p><p><strong>Publication type:<\/strong> V<\/p><p><strong>Source:<\/strong> <a href=\"https:\/\/www.bundesfinanzhof.de\/de\/entscheidung\/entscheidungen-online\/detail\/STRE202610165\/\" target=\"_blank\" rel=\"noopener noreferrer\">Original decision at the Federal Fiscal Court<\/a><\/p><p><small>Note: This information is for general information purposes only and does not replace individual legal or tax advice.<\/small><\/p>                <\/article>\n                            <article class=\"bfh-urteil\">\n                                            <span class=\"bfh-urteil-kategorie\">\n                            VAT                        <\/span>\n                    \n                    <h2>\n                        <a href=\"https:\/\/kanzlei-schueler.de\/en\/de_de\/aktuelles\/bfh\/verspaetungszuschlag-bei-aenderung-einer-umsatzsteuerfestsetzung-im-klageverfahren-v-r-35-24\/\">\n                            Versp\u00e4tungszuschlag bei \u00c4nderung einer Umsatzsteuerfestsetzung im Klageverfahren \u2013 V R 35\/24                        <\/a>\n                    <\/h2>\n\n                    <p><strong>Court:<\/strong> Federal Fiscal Court<\/p><p><strong>File number:<\/strong> V R 35\/24<\/p><p><strong>Decision of:<\/strong> 07.05.2026<\/p><p><strong>Published on:<\/strong> 03.09.2026<\/p><p><strong>Senate:<\/strong> Fifth Senate<\/p><p><strong>Publication type:<\/strong> V<\/p><p><strong>Source:<\/strong> <a href=\"https:\/\/www.bundesfinanzhof.de\/de\/entscheidung\/entscheidungen-online\/detail\/STRE202610164\/\" target=\"_blank\" rel=\"noopener noreferrer\">Original decision at the Federal Fiscal Court<\/a><\/p><p><small>Note: This information is for general information purposes only and does not replace individual legal or tax advice.<\/small><\/p>                <\/article>\n                            <article class=\"bfh-urteil\">\n                                            <span class=\"bfh-urteil-kategorie\">\n                            Tax Code                        <\/span>\n                    \n                    <h2>\n                        <a href=\"https:\/\/kanzlei-schueler.de\/en\/de_de\/aktuelles\/bfh\/bindungswirkung-rechtskraeftiger-urteile-ueber-die-nichtigkeit-von-steuerbescheiden-viii-b-51-25\/\">\n                            Bindungswirkung rechtskr\u00e4ftiger Urteile \u00fcber die Nichtigkeit von Steuerbescheiden \u2013 VIII B 51\/25                        <\/a>\n                    <\/h2>\n\n                    <p><strong>Court:<\/strong> Federal Fiscal Court<\/p><p><strong>File number:<\/strong> VIII B 51\/25<\/p><p><strong>Decision of:<\/strong> 11.08.2026<\/p><p><strong>Published on:<\/strong> 27.08.2026<\/p><p><strong>Senate:<\/strong> VIII Senate<\/p><p><strong>Publication type:<\/strong> NV<\/p><p><strong>Source:<\/strong> <a href=\"https:\/\/www.bundesfinanzhof.de\/de\/entscheidung\/entscheidungen-online\/detail\/STRE202650151\/\" target=\"_blank\" rel=\"noopener noreferrer\">Original decision at the Federal Fiscal Court<\/a><\/p><p><small>Note: This information is for general information purposes only and does not replace individual legal or tax advice.<\/small><\/p>                <\/article>\n                            <article class=\"bfh-urteil\">\n                                            <span class=\"bfh-urteil-kategorie\">\n                            Other                        <\/span>\n                    \n                    <h2>\n                        <a href=\"https:\/\/kanzlei-schueler.de\/en\/de_de\/aktuelles\/bfh\/klaerungsbedarf-fuer-eine-rechtsfrage-im-hinblick-auf-eine-revisionszulassung-typisierungs-pauschalierungsbefugnis-des-gesetzgebers-ausgestaltung-der-steuerbefreiung-fuer-elektrofahrzeuge\/\">\n                            Kl\u00e4rungsbedarf f\u00fcr eine Rechtsfrage im Hinblick auf eine Revisionszulassung &#8211; Typisierungs-\/Pauschalierungsbefugnis des Gesetzgebers &#8211; Ausgestaltung der Steuerbefreiung f\u00fcr Elektrofahrzeuge \u2013 III B 48\/19                        <\/a>\n                    <\/h2>\n\n                    <p><strong>Court:<\/strong> Federal Fiscal Court<\/p><p><strong>File number:<\/strong> III B 48\/19<\/p><p><strong>Decision of:<\/strong> 10.09.2019<\/p><p><strong>Published on:<\/strong> 27.08.2026<\/p><p><strong>Senate:<\/strong> Third Senate<\/p><p><strong>Publication type:<\/strong> NV<\/p><p><strong>Source:<\/strong> <a href=\"https:\/\/www.bundesfinanzhof.de\/de\/entscheidung\/entscheidungen-online\/detail\/STRE202650152\/\" target=\"_blank\" rel=\"noopener noreferrer\">Original decision at the Federal Fiscal Court<\/a><\/p><p><small>Note: This information is for general information purposes only and does not replace individual legal or tax advice.<\/small><\/p>                <\/article>\n                            <article class=\"bfh-urteil\">\n                                            <span class=\"bfh-urteil-kategorie\">\n                            Income tax                        <\/span>\n                    \n                    <h2>\n                        <a href=\"https:\/\/kanzlei-schueler.de\/en\/de_de\/aktuelles\/bfh\/zahlungen-an-einen-dritten-als-gegenleistung-nach-%c2%a7-9-abs-2-nr-3-grestg-ii-r-1-24\/\">\n                            Zahlungen an einen Dritten als Gegenleistung nach \u00a7 9 Abs. 2 Nr. 3 GrEStG \u2013 II R 1\/24                        <\/a>\n                    <\/h2>\n\n                    <p><strong>Court:<\/strong> Federal Fiscal Court<\/p><p><strong>File number:<\/strong> II R 1\/24<\/p><p><strong>Decision of:<\/strong> 17.06.2026<\/p><p><strong>Published on:<\/strong> 27.08.2026<\/p><p><strong>Senate:<\/strong> Second Senate<\/p><p><strong>Publication type:<\/strong> NV<\/p><p><strong>Source:<\/strong> <a href=\"https:\/\/www.bundesfinanzhof.de\/de\/entscheidung\/entscheidungen-online\/detail\/STRE202650153\/\" target=\"_blank\" rel=\"noopener noreferrer\">Original decision at the Federal Fiscal Court<\/a><\/p><p><small>Note: This information is for general information purposes only and does not replace individual legal or tax advice.<\/small><\/p>                <\/article>\n                            <article class=\"bfh-urteil\">\n                                            <span class=\"bfh-urteil-kategorie\">\n                            Corporate tax                        <\/span>\n                    \n                    <h2>\n                        <a href=\"https:\/\/kanzlei-schueler.de\/en\/de_de\/aktuelles\/bfh\/massgeblichkeit-der-festsetzungsverjaehrung-fuer-die-erteilung-eines-freistellungsbescheids-gemaess-%c2%a7-32-abs-5-satz-6-kstg-viii-r-38-23\/\">\n                            Ma\u00dfgeblichkeit der Festsetzungsverj\u00e4hrung f\u00fcr die Erteilung eines Freistellungsbescheids gem\u00e4\u00df \u00a7 32 Abs. 5 Satz 6 KStG \u2013 VIII R 38\/23                        <\/a>\n                    <\/h2>\n\n                    <p><strong>Court:<\/strong> Federal Fiscal Court<\/p><p><strong>File number:<\/strong> VIII R 38\/23<\/p><p><strong>Decision of:<\/strong> 23.06.2026<\/p><p><strong>Published on:<\/strong> 27.08.2026<\/p><p><strong>Senate:<\/strong> VIII Senate<\/p><p><strong>Publication type:<\/strong> V<\/p><p><strong>Source:<\/strong> <a href=\"https:\/\/www.bundesfinanzhof.de\/de\/entscheidung\/entscheidungen-online\/detail\/STRE202610163\/\" target=\"_blank\" rel=\"noopener noreferrer\">Original decision at the Federal Fiscal Court<\/a><\/p><p><small>Note: This information is for general information purposes only and does not replace individual legal or tax advice.<\/small><\/p>                <\/article>\n                            <article class=\"bfh-urteil\">\n                                            <span class=\"bfh-urteil-kategorie\">\n                            Income tax                        <\/span>\n                    \n                    <h2>\n                        <a href=\"https:\/\/kanzlei-schueler.de\/en\/de_de\/aktuelles\/bfh\/verlustausgleichsbeschraenkung-fuer-verluste-aus-gewerblicher-tierzucht-tierhaltung-in-%c2%a7-15-abs-4-satz-1-und-2-estg-verfassungsgemaess-vi-r-29-24\/\">\n                            Verlustausgleichsbeschr\u00e4nkung f\u00fcr Verluste aus gewerblicher Tierzucht\/Tierhaltung in \u00a7 15 Abs. 4 Satz 1 und 2 EStG verfassungsgem\u00e4\u00df \u2013 VI R 29\/24                        <\/a>\n                    <\/h2>\n\n                    <p><strong>Court:<\/strong> Federal Fiscal Court<\/p><p><strong>File number:<\/strong> VI R 29\/24<\/p><p><strong>Decision of:<\/strong> 11.06.2026<\/p><p><strong>Published on:<\/strong> 27.08.2026<\/p><p><strong>Senate:<\/strong> Sixth Senate<\/p><p><strong>Publication type:<\/strong> V<\/p><p><strong>Source:<\/strong> <a href=\"https:\/\/www.bundesfinanzhof.de\/de\/entscheidung\/entscheidungen-online\/detail\/STRE202610158\/\" target=\"_blank\" rel=\"noopener noreferrer\">Original decision at the Federal Fiscal Court<\/a><\/p><p><small>Note: This information is for general information purposes only and does not replace individual legal or tax advice.<\/small><\/p>                <\/article>\n                            <article class=\"bfh-urteil\">\n                                            <span class=\"bfh-urteil-kategorie\">\n                            Other                        <\/span>\n                    \n                    <h2>\n                        <a href=\"https:\/\/kanzlei-schueler.de\/en\/de_de\/aktuelles\/bfh\/versorgungsbeginn-im-falle-der-internen-teilung-vi-r-19-24\/\">\n                            Versorgungsbeginn im Falle der internen Teilung \u2013 VI R 19\/24                        <\/a>\n                    <\/h2>\n\n                    <p><strong>Court:<\/strong> Federal Fiscal Court<\/p><p><strong>File number:<\/strong> VI R 19\/24<\/p><p><strong>Decision of:<\/strong> 24.06.2026<\/p><p><strong>Published on:<\/strong> 27.08.2026<\/p><p><strong>Senate:<\/strong> Sixth Senate<\/p><p><strong>Publication type:<\/strong> V<\/p><p><strong>Source:<\/strong> <a href=\"https:\/\/www.bundesfinanzhof.de\/de\/entscheidung\/entscheidungen-online\/detail\/STRE202610162\/\" target=\"_blank\" rel=\"noopener noreferrer\">Original decision at the Federal Fiscal Court<\/a><\/p><p><small>Note: This information is for general information purposes only and does not replace individual legal or tax advice.<\/small><\/p>                <\/article>\n            \n                            <nav class=\"bfh-seiten\" aria-label=\"Seitennavigation\">\n                    <span aria-current=\"page\" class=\"page-numbers current\">1<\/span>\n<a class=\"page-numbers\" href=\"https:\/\/kanzlei-schueler.de\/en\/de_de\/aktuelles\/bfh\/versorgungsbeginn-im-falle-der-internen-teilung-vi-r-19-24\/?urteile-seite=2\">2<\/a>\n<a class=\"page-numbers\" href=\"https:\/\/kanzlei-schueler.de\/en\/de_de\/aktuelles\/bfh\/versorgungsbeginn-im-falle-der-internen-teilung-vi-r-19-24\/?urteile-seite=3\">3<\/a>\n<span class=\"page-numbers dots\">&hellip;<\/span>\n<a class=\"page-numbers\" href=\"https:\/\/kanzlei-schueler.de\/en\/de_de\/aktuelles\/bfh\/versorgungsbeginn-im-falle-der-internen-teilung-vi-r-19-24\/?urteile-seite=106\">106<\/a>\n<a class=\"next page-numbers\" href=\"https:\/\/kanzlei-schueler.de\/en\/de_de\/aktuelles\/bfh\/versorgungsbeginn-im-falle-der-internen-teilung-vi-r-19-24\/?urteile-seite=2\">Weiter \u2192<\/a>                <\/nav>\n                    <\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-18167","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - 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