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Inheritance and gift tax

Inheritance tax in focus: current developments before the Federal Constitutional Court

German inheritance tax is once again under constitutional scrutiny. On 12 and 13 October 2026, the Federal Constitutional Court (Bundesverfassungsgericht – BVerfG) held oral hearings in two proceedings concerning key issues of current inheritance tax law. According to the official schedule, the hearing in case 1 BvF 1/23 took place on 12 October 2026 and the hearing in case 1 BvR 804/22 on 13 October 2026.

Marie Christine Waldens
Franziska Maiwald
| 4 min read | 27 Oct 2026
BMF Letter

Modified separation theory for transfers under section 6(5) sentence 3 of the Income Tax Act: Federal Finance Ministry changes course – with a catch

In a letter dated 20 October 2026, the Federal Ministry of Finance (BMF) responded to the judgment of the Federal Fiscal Court (BFH) of 11 December 2025 (IV R 17/23, DStR 2026, 395): for part-consideration transfers of individual assets under section 6(5) sentence 3 of the Income Tax Act (EStG), a gain now arises in all open cases only to the extent that the consid-eration exceeds the book value. The tax authorities are abandoning the ‘strict separation theo-ry’ and revoking their 2013 non-application decree. This article explains what is changing, where the BMF letter goes beyond the judgment, why loss cases may turn into a trap and for whom an application to apply the previous legal position is worthwhile.

Dr Martin Weiss
| 15 min read | 27 Oct 2026
VAT grouping

Recent judgment: German Federal Fiscal Court clarifies financial integration requirements

German Federal Fiscal Court clarifies financial integration requirements and reinforces the view that integration criteria must be assessed together in the context of the specific corporate structure, rather than in isolation

Katharina Lehner
| 4 min read | 26 Oct 2026
Quick-Check

BVV compliance in 2027: Is your company ready?

The Contribution Procedure Ordinance (BVV) takes effect on 1 January 2027. Answer a few questions now to receive an assessment.

Michael Schäfer
| 23 Oct 2026
International Tax | Withholding Tax

Cologne Fiscal Court strengthens entitlement to interest on delayedwithholding tax refunds

In its judgment of 27 May 2026 (case reference 6 K 2020/22), the Cologne Fiscal Court (Finanzgericht, FG) ruled that non-resident applicants may, subject to certain conditions, have a direct entitlement under EU law to interest on delayed refunds of Germanwithholding tax. Although the case concerned an Austrian private foundation, the ruling is likely to have implications well beyond the individual case for international funds, asset managers, banks and holding companies. Leave to appeal on points of law was granted.

Dieter Kühnel
| 6 min read | 23 Oct 2026
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Press releases

11 Mar 2026

Grant Thornton increases annual revenue to EUR 264 million in financial year 2024/25

The audit and advisory firm Grant Thornton in Germany ended the 2024/25 financial year on September 30, 2025, with consolidated revenue of EUR 264 million (up 6 percent on the previous year). The Audit & Assurance division recorded particularly strong growth with an increase of 14 per cent compared to the previous year.

09 Feb 2026

Grant Thornton Germany wins Martin Biegel for the new position of CFO/COO

Martin Biegel joined the Senior Leadership Team of the audit and advisory firm Grant Thornton Germany in February as the new Chief Financial Officer/Chief Operating Officer (CFO/COO) and in this role will actively help drive the firm’s strategic development.

13 Oct 2025

Grant Thornton Germany and Cinven enter into strategic partnership

The Equity Partners of Grant Thornton AG Wirtschaftsprüfungsgesellschaft (“Grant Thornton Germany”) have approved the strategic partnership with international private equity firm Cinven. This marks a key milestone for the transaction initially announced on 10 September 2025, which is expected to close in the first quarter of 2026. The partnership further strengthens Grant Thornton Germany’s position as a leading, trusted service provider in the German audit and advisory market, ushering in its next phase of growth.

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