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Corporate tax advisory practice

Conversion of a partnership into a company: a breach of the holding period rules for a preceding contribution of special business assets?

The tax-neutral transfer of special business assets ahead of a change of legal form is a popular structuring approach in advisory practice, but it carries risks. The Saxony-Anhalt Fiscal Court has recently ruled that a gap of just ten days and the absence of a legal link between the implementation steps can result in the retrospective taxation of hidden reserves. An appeal on points of law is pending before the Federal Fiscal Court (BFH), so the issue has not yet been finally resolved.

Dr Martin Weiss

| 10 min read | 09 Nov 2026

Current survey

Study: Women in M&A and Decision Quality

Current study on influence, team dynamics and decision-making processes in M&A transactions.

Dr Julia Kupzowa

| 10 Nov 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

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.

| 4 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

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Press releases

03 Nov 2026

Planned changes to the leadership team of Grant Thornton Germany

After more than 30 years of client work focusing on complex transactions and 17 years as Member of the Management Board of Grant Thornton Germany, most recently as Chairwoman of the Management Board, Prof. Dr. Heike Wieland-Blöse has decided to leave her position as CEO at the end of the year.

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.

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