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Wedding & Partner Achieves Victory for Its Clients before Federal Fiscal Court (BFH)
Reorganisation Tax / Consideration of Negative Acquisition Costs

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The ruling was concerned with the question of whether withdrawals in a retroactive time period could be assessed in an additional contribution obligation for the business assets provided. The BFH ruled in the negative and thus granted the appeal. The corresponding settlement can also occur by means of negative acquisition costs on the shares received (BFH, ruling dated 07.03.2018 – I R 12/16; published on 18.07.2018).