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
In its decision dated April 24, 2024 (I R 41/20), the Federal Fiscal Court (BFH) decided for the legal status up to December 31, 2021 that exchange rate losses from loans granted by a substantial shareholder (>25 %) are not...more