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Federal Fiscal Court on Section 7(8) of the German Inheritance Tax Act: Gift in the case of payments to corporations even without awareness of gratuitousness?

Original: “BFH zu § 7 Abs. 8 ErbStG: Schenkung bei Leistungen an Kapitalgesellschaften auch ohne Bewusstsein einer Unentgeltlichkeit?”
in: DER BETRIEB Steuerboard, www.der-betrieb.de, January 27, 2026
Authors: Dr. Marcel Duplois, Dr. Katharina Pichler
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