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Private Equity Magazin

Private Equity Magazin

The magazine for private equity-professionals | Private Funds • M&A • Tax

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Federal Fiscal Court

escape clause

Good news for German Founders and Beneficiaries of foreign Foundations and Trusts

12 May 2025

taxation of management participations, management participation, equity participation, equity investment

German Federal Fiscal Court confirms its case law on the taxation of management participations

13 March 2024

tax deposit account, tax-specific contribution account, foundation, foundations, tax-free, tax-free return

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

taxation of gains from the sale of cryptocurrencies, cryptocurrencies, Cryptocurrencies as taxable assets

Fundamental judgement of the Federal Fiscal Court on the taxation of gains from the sale of cryptocurrencies

1 August 2023

Sweet Equity

Sweet Equity – No justification for higher taxation

7 June 2021

profit distribution

Carried interest as profit distribution under German tax law

21 January 2021

Intercompany financing – The recent rulings of the Federal Fiscal Court can have a significant impact on existing structures.

Intercompany financing – Amendment of prior decisions of the German Federal Fiscal Court

8 January 2020

DTA – The BFH recently had to decide an issue that was highly relevant to practice.

Federal Fiscal Court decides on right of taxation in the absence of DTA

12 December 2019

Distributions by a foreign family foundation: With the recently published judgement, the Federal Fiscal Court has so far clarified open legal questions. Source: Michael Hofmann/Pixabay

Federal Fiscal Court clarifies open questions regarding distributions by a foreign family foundation

5 December 2019

You can find an overview of all topic pages here.

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