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Federal Tax Court judgement: Limitation on losses in the case of an acquisition loss under section 4(6) of the Reorganization Tax Act confirmed

BFH-Insights

Where corporations are reorganized into partnerships - for instance by way of a merger (section 2 of the Reorganization Act [Umwandlungsgesetz–UmwG]) or by way of a change of legal form (section 190) – various “gains” are triggered under the Reorganization Tax Act. The “transfer gain” [Übertragungsgewinn] can in many cases be mitigated or avoided altogether by filing an application (section 3(2) of the Reorganization Tax Act); the “takeover gain” and the “takeover loss” [Übernahmegewinn/Übernahmeverlust] (section 4(4)), by contrast, cannot. A takeover loss cannot be taken into account at all for trade tax purposes (section 18(2) sentence 1), while for income tax purposes it may be taken into account only to a limited extent (section 4(6)). The Federal Tax Court [Bundesfinanzhof–BFH] has now ruled on this matter once again (file ref. IV R 3/23).

Dr Martin Weiss
| 7 min read | 31 Jul 2026

The ECJ judgement on real estate transfer tax and its significance to Germany

Tax alert – real estate transfer tax

German RETT is complex and constitutes a major hindrance to transactions, particularly to intercompany reorganisations. But a recent decision by the European Court of Justice (ECJ) on real estate transfer tax (RETT) could in future bring considerable relief and revitalise the discussion in Germany.

Christian Kempges
| 4 min read | 30 Jul 2026

Identifying risks at the interface between customs and VAT and ensuring processes are properly integrated

Indirect tax & supply chain

Properly combining customs and VAT processes is crucial to international businesses. Well aligned processes are essential for correctly handling customs and VAT in the international movement of goods, ensuring efficiency and preventing errors. Errors at this interface often go unnoticed for a long time – but lead to significant financial risks and non-compliance. Unclear responsibilities and flawed process flows have a direct impact, particularly in cross-border trade. The following article highlights typical interfaces and areas of risk and explains why consistently aligning customs and VAT is becoming increasingly important.

Katharina Lehner
| 4 min read | 27 Jul 2026

Federal Fiscal Court ruling: The real estate transfer tax group clause in section 6a of the Real Estate Transfer Tax Act requires a controlling enterprise

BFH-Insights

The changes to subsections (2a) to (3a) of section 1 of the Real Estate Transfer Tax Act [Grunderwerbsteuergesetz–GrEStG] have recently drawn attention to the real estate transfer tax (RETT). In addition, the European Court of Justice has pronounced on the Nova Iberomoldes case and has called into question the levying of RETT on restructurings. Moreover, in numerous very extensive circulars in February and March, the tax authorities set out their view of how the provisions of the RETT Act are to be applied. The discussion concerning “tax relief for restructurings within a group” under section 6a of the RETT Act has now “calmed down somewhat”, following controversies in both EU and national law. The Federal Fiscal Court [Bundesfinanzhof–BFH] has now again ruled on the term “controlling enterprise” [herrschendes Unternehmen] as defined by sentences 3 and 4 of section 6a (II R 2/23).

Dr Martin Weiss
| 8 min read | 27 Jul 2026

Federal Fiscal Court ruling: Fees for binding rulings under section 89(2) and following of the Fiscal Code

BFH-Insights

“Tax offices and the Federal Central Tax Office may upon request provide advance rulings on the treatment of precisely defined, as yet unrealised circumstances if this is of particular interest due to the existence of significant tax implications”, states section 89(2) sentence 1 of the Fiscal Code [Abgabenordnung–AO]. Taxpayers that are planning a restructuring which they have not yet carried out, for instance, may obtain legal certainty as to what the consequences of this will be with respect to the tax authority. The Federal Fiscal Court [Bundesfinanzhof–BFH] has now again taken a position on the requirement to pay a fee for the advance ruling in complex cases (II R 38/23).

Dr Martin Weiss
| 6 min read | 24 Jul 2026
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Press releases

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

11 Mar 2026

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.

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

09 Feb 2026

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.

Grant Thornton Germany and Cinven enter into strategic partnership

13 Oct 2025

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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