Tag Archive for: BFH

Inheritance tax / estate planning / business succession

Sections 13a – 13c of the Inheritance Tax Act (ErbStG) grant privileges for acquiring or transferring business assets. These shares in corporations and agricultural and forestry businesses may ensure these assets are transferred tax-exempt. The individual requirements for this are very complex and multi-layered.

What is the correct interest rate for loans from a corporation to its shareholders?

BFH (German Federal Fiscal Court) confirms its case law on the topic of “hidden profit distribution” for loans to controlling shareholders (BFH, the judgment of 22/02/2023 – I R 27/20 -)