Contributions by a limited partner which are entered on the partnership’s capital reserve account represent a gift to the other partners. [Read more…] about Munster Finance Court (3 K 518/15 Erb) – January 12, 2017
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Federal Finance Court (I R 50/16) – December 12, 2016
The acquisition mortis causa by a care facility (legal entity: corporation) is subject to Corporate Income Tax as an operational profit even if it is also subject to Inheritance Tax. [Read more…] about Federal Finance Court (I R 50/16) – December 12, 2016
Federal Finance Court (II R 21/14) – December 12, 2016
A claim to a compulsory portion (§§ 2303 et seqq. Civil Code) which was not asserted by the deceased is part of his estate and is considered an acquisition by way of death by the heir according to § 3 para. 1 no. 1 Inheritance and Gift Tax Act (IGTA). [Read more…] about Federal Finance Court (II R 21/14) – December 12, 2016