https://www.grantthornton.de/en/insights/2026/inheritance-tax-in-focus-current-developments-before-the-federal-constitutional-court/ Grant Thornton AG en 2026-10-26 Inheritance tax in focus: current developments before the Federal Constitutional Court https://www.grantthornton.de/en/insights/2026/modified-separation-theory-for-transfers-under-section-65-sentence-3-estg-bmf-changes-course--with-a-catch/ Grant Thornton AG en 2026-10-26 Modified separation theory for transfers under section 6(5) sentence 3 EStG: BMF changes course – with a catch https://www.grantthornton.de/en/insights/2026/recent-judgment-german-federal-fiscal-court-clarifies-financial-integration-requirements/ Grant Thornton AG en 2026-10-25 Recent judgment: German Federal Fiscal Court clarifies financial integration requirements