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Interest charged on suspended tax liabilities (suspension interest) of 0.5% per month, i.e. 6% per year, might (already) be unconstitutional for interest accrual periods from 2014 to 2018. Münster Fiscal Court reached this conclusion in its decision dated 3 June 2026 (9 V 583/26), thereby granting a stay of enforcement in respect of the interest assessment notices in question. For the period from 2019 to April 2021, the Federal Fiscal Court (BFH) had already expressed serious doubts about the constitutionality of suspension interest in another case (decision of 24 October 2024, VI B 35/24).

In its judgement on 16 July 2025 (file no. I R 1/23) the Federal Fiscal Court (so-called Bundesfinanzhof – BFH) handed down a decision with practical relevance on the utilisation of losses when a change of control occurs during the year. Particularly important is that a loss carry-back under section 10d of the Income Tax Act (so-called Einkommensteuergesetz - EStG) remains possible if an acquisition that is detrimental under section 8c of the Corporation Tax Act (KStG) has been made. The judgement creates new room to manoeuvre for restructuring and transferring participating interests.