Transaction Tax Law - An Overview of Current Federal Fiscal Court Case Law

Incongruent profit distribution, execution of a profit and loss transfer agreement and the tax classification of guarantee commissions as debt interest - the German Federal Fiscal Court (BFH) recently issued a ruling on three practice-relevant topics in transaction tax law. During this year’s Munich Private Equity Training (MUPET) in Munich, tax law experts and POELLATH professionals Gerald Herrmann and Jannis Lührs presented the supreme court decisions and classified them for practical purposes.