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Fiscal Court of Münster Clarifies Relevant Date For Assessing A Contribution In Kind Under Section 20 (1) UmwStG
UnknownAug 28, 2026(4 days ago)
Fiscal Court of Münster Clarifies Relevant Date For Assessing A Contribution In Kind Under Section 20 (1) UmwStG
The Fiscal Court (Finanzgericht, FG) of Münster ruled on the relevant date for assessing a contribution in kind under section 20 (1) of the Reorganization Tax Act (Umwandlungssteuergesetz, UmwStG) (judgment of July 16, 2026, 8 K 1784/23 F).... By: A&O Shearman