Taxation for the purpose of unwinding despite ongoing entanglement?

Unwinding taxation is currently one of the most compelling areas of contention in international tax law. Particularly since the Federal Fiscal Court (BFH) ruling of March 26, 2025, the question of whether taxation of hidden reserves can apply even when Germany retains substantive taxing rights has taken on new urgency. Bianca Disch’s article takes up the discussions from the WIN Tax Conference 2026 and examines three particularly practice-relevant case groups: the decoupling of IP, passive decoupling resulting from changes to double taxation treaties, and the highly topical issue of domestic real estate.