An overcharge for the acquisition of shares by a corporation (buyer) paid to a natural person who is associated with the buyer’s shareholder can also be subject to Gift Tax even if the difference between overcharge and fair market is already subject to Income Tax as hidden profit distribution (see also Federal Finance Court of September 2, 2015 (II B 146/14)). [Read more…] about Dusseldorf Finance Court (4 K 1680/15 Erb) – November 11, 2016
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Munster Finance Court (3 K 1476/16 Erb) – November 10, 2016
The tax rate of 30% for acquisitions in tax class II in the version of the Inheritance and Gift Tax Reform Act 2009 is not unconstitutional; see also Federal Finance Court January 20, 2015 (II R 9/11). [Read more…] about Munster Finance Court (3 K 1476/16 Erb) – November 10, 2016