MTR Legal Rechtsanwälte Opens Representative Office in Singapore
21. October 2025
Classification of funeral expenses as estate liabilities in the context of funeral insurance policies In connection with the tax treatment of funeral expenses, the question
...Loss of charity status due to failure to observe asset dedication – current developments in tax law In its judgment of March 13, 2024 (Docket
...Profits from trading cryptocurrencies are subject to tax In its judgment of January 22, 2025, the Nuremberg Fiscal Court made an important decision regarding
...Restriction of the extended deduction for real estate companies in a fiscal unity with subletting models: Analysis of the BFH ruling of October 16, 2024
...Effectively utilize structuring options Anyone wishing to transfer assets to relatives during their lifetime should take gift tax into account. To reduce the tax
...Legal options for taxpayers A tax audit or external audit is not only time-consuming for companies and self-employed individuals. If there are unclear or
...VAT treatment of photovoltaic systems – Clarifications regarding completion between 2022 and 2023 The Munich Local Court had to deal with a case concerning the
...Entitlement to child benefit during voluntary military service: Recent developments and tax classification In its decision of April 25, 2024 (Ref.: III R 43/22), the
...Federal Constitutional Court confirms constitutionality of the minimum profit taxation On August 11, 2025, the Federal Constitutional Court (BVerfG) published a sensational decision regarding whether
...Decision of the European Court of Justice on the Italian Value Added Tax Amnesty On July 17, 2008, the European Court of Justice (ECJ) delivered
...Formation of valuation units in energy trading – Developments and legal framework conditions In the field of energy trading, complex contractual structures and financial hedging
...Background to the European Court of Justice decision The tax relations of internationally operating groups have been the focus of European institutions for years. In
...Background of the Federal Constitutional Court’s decision on the child tax allowance 2014 By decision dated October 8, 2024 (Ref.: 2 BvL 3/17), the Federal
...Current Developments in the Filing of Lawsuits by Tax Advisors: Electronic Submission Mandatory The transition to digitalization has led to profound changes in German tax
...Unconstitutionality of the special church tax in interdenominational marriages: Decision of the Federal Constitutional Court On November 18, 2024, the Federal Constitutional Court (BVerfG –
...No tax reduction for voluntary advance payments for craftsmen’s services: Current legal situation and impact on taxpayers On September 20, 2023, the Düsseldorf Tax Court
...On January 23, 2025, the Hessian Fiscal Court (Ref. 3 K 663/24) confirmed that the new Hessian State Property Tax Act (HGrStG) meets constitutional requirements . Background
...By decision of May 8, 2024 (Ref. VIII R 9/23), the Federal Fiscal Court (BFH) has submitted to the Federal Constitutional Court the question of
...Correction of Final Tax Assessments after the Completion of a Tax Audit: Scope for Review and Current Federal Fiscal Court (BFH) Case Law The legal
...No higher inheritance tax allowance due to parental generation’s renunciation of inheritance – Recent decision by the Federal Fiscal Court (BFH) With its recent decision
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