Carried interest from US funds – No ‘commercial profit’ within the meaning of Art. 7 DTT-USA 23 January 2025
German Federal Fiscal Court confirms its case law on the taxation of management participations 13 March 2024
Foreign non-profit organizations are to be exempt from capital gains tax in Germany under certain conditions 5 December 2023
No separate assessment of a tax-specific contribution account in the case of private foundations with legal capacity under German civil law 2 November 2023
Fundamental judgement of the Federal Fiscal Court on the taxation of gains from the sale of cryptocurrencies 1 August 2023
Transfer of domestic real estate by way of a legacy is not subject to limited inheritance tax liability in Germany 11 July 2023
A Question of Residence – On unlimited tax liability despite many years of work-related residence abroad 26 January 2023
