BFH: New Pending Actions in August 2022 | Guidance



Az. In BFH / BVerfG

And the lower court


Exemption from inheritance tax

If a descendant of a person who has relinquished the inheritance receives the amount of the exemption i. sd. Section 16 (1) No. 2 ErbStG?

II p. 13/22

Lower Saxony FG, ruling February 28, 2022, 3 K 176/21


Property Transfer Tax / Standard Contract

Assessment Basis for Determining Real Estate Transfer Tax – Standard Contract

Is it a joint seller side and thus a standardized contract if the building contractor, who is not related to the seller of the property, only gives his consent to include another customer in the already negotiated construction contract?

II R 19/22

FG Munich, referee 20 April 2022, 4 K 1857/19


Child Allowance / Inheritance

1. Is to receive a private pension, the principal capital of which has been granted by donations from a parent and the child’s own savings, only to be taken into account with the taxable portion of income from the child’s own money under Section 32(4) sentence 1 No. 3 EStG?

2. Does the child have the right to dispose of an inherited amount if it is granted for the purpose of converting it into a special pension?

3. Are the inherited assets the same as the monthly payments?

III R 23/22

FJ Baden-Württemberg, Referee 14 April 2022, 1 K 2137/21


Trade Tax/Wind Turbine Details

If a company operating an offshore wind farm is in an area that is not part of a municipality, in the case of a company operating an offshore wind farm, the amount of the commercial tax base will be divided into the municipality in whose area the administrative business buildings are maintained. On the one hand and the federal state on whose coast the wind farm is located, on the other hand, should the federal state be considered to deal with “another municipality entitled to lift”?

IV R 5/22

Lower Saxony FG, ruling 18 January 2022 8 K 100/19


Input Tax Deduction / Insolvency Official

To what extent can an insolvency/bankruptcy official claim input tax deduction from his invoice to the debtor for his services rendered as an insolvency/bankruptcy official? Existence and processing of investigation sales brought about by the insolvency or bankruptcy official, particularly with regard to the terms under which the insolvency or bankruptcy debtor company is presumed to continue by the insolvency or bankruptcy official?

VR 3/22

FJ Monster, Referee 20 January 2022 5 K 1363/19 Yu


Power of Attorney / Cancellation

What is the effect of invalidating the power of attorney during the imaginary three-day period of Section 122 (2) No. 1 AO during the statutory period?

VI R 25/21

FJ Monster, Referee 3 November 2021, 6K 24/21 E, U, W


Wages/money prizes

What specific distinguishing features should be used to allocate award money to the field of employment or to the private field of wealth (here, among other things: a sufficient causal relationship between receipt of the research financial award and employment as a university professor, because the qualification for which the award was paid was for professional activity as a professor was beneficial )?

VI R 12/22

FJ Monster, ruling 16 March 2022 13 K 1398/20 AH


Loan / Cancellation

Are payments from the bank based on a settlement of mutual claims from cancellation of loan agreements taxable capital gain?

Eighth p. 7/22

FG Berlin-Brandenburg, Judgment 7 April 2022, 14 K 9216/19


Loss/Capital Assets

If, in case of sale, I. sd. § 20 Paragraph 1 No. 7 EStG Certificates TecDax to LLC in which the taxpayer has a 100% interest resulting in a loss of capital assets, where the taxpayer has acted with relatively low theoretical chances of profit, with a higher risk of loss, to apply contrary to the spirit and purpose of providing Section 32D(2) No. 1 Letter B EStG If this loss is excluded from the flat rate withholding tax system?

Eighth p. 9/22

FG Nuremberg, Judgment 4 May 2022, 3 K 1470/19


Income from rent and lease / usufruct

On the question of the tax-effective structuring of free and time-limited access to benefits for minor children.

IX R 8/22

FG Berlin-Brandenburg, referee March 21, 2022, 16 K 4112/20


Differential taxation / agriculture and forestry

Does the purchase of second-hand goods from farmers and foresters, who apply taxes at average rates under 24 UStG, also entitle the application of differential taxes under 25a UStG, as opposed to 25a.1 paragraph 5 sentence 3 UStG?

XI R 12/22

FJ Monster, referee 29 March 2022 5 K 1589/21 U

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