Germany: Tax

Corporate transactions in Germany present complex tax considerations for buyers and sellers, with fundamentally different implications depending on whether the deal is structured as an asset or share transaction. Understanding how capital gains taxation, real estate transfer tax, and depreciation rules apply to each structure is essential for optimizing after-tax outcomes and managing inherited tax liabilities.

Mit Urteil vom 17.12.2025 (I R 9/23) hat der BFH bestätigt, dass beim (qualifizierten) Anteilstausch nach § 21 UmwStG die Vorbesitzzeiten des übertragenden Rechtsträgers für die Anwendung des gewerbesteuerlichen Schachtelprivilegs (§§ 8 Nr. 5, 9 Nr. 2a GewStG) unberücksichtigt bleiben.

Last fall, the Federal Fiscal Court (BFH) published three new rulings on the topic of business premises and extended trade tax deductions (BFH, July 24, 2025 – III R 23/23, DB 2025 p. 3016; BFH, September 25, 2025 – IV R 31/23, DB 2025 p. 3157; BFH, Sept. 25, 2025 – IV R 9/24). Although two rulings were in favor of the respective taxpayers, the issue of ancillary rental services in the context of the extended trade tax deduction remains a “hot topic” in trade tax assessment.