In proceedings to suspend enforcement, the German Federal Fiscal Court has expressed serious doubts about the administrative practice of imposing double real estate transfer tax in share deals. In particular, the court...more
In its decision dated February 26, 2025 (7 K 1811/21 K), the Düsseldorf Fiscal Court concluded that legal and consulting fees incurred by the indirect sale of a second-tier subsidiary by the subsidiary are deductible business...more