Case Law

The depreciation of real estate which was transferred by gift inter vivos after the point in time when the tax becomes chargeable cannot justify a tax waiver due to reasons of equity. [Read more…] about Federal Finance Court (II B 16/17) – August 30, 2017

If a third party make available its employees free of charge to an association, a gift inter vivos from the third party to the association is at hand. [Read more…] about Federal Finance Court (II R 46/15) – August 30, 2017

Expenses to make good the damage of inherited assets as e.g. real estate which are caused during the deceased’s lifetime but only appear after his death cannot be deducted as liabilities of estate within the meaning of § 10 para. 5 Inheritance and Gift Tax Act. [Read more…] about Federal Finance Court (II R 33/15) – July 26, 2017