Fees for Binding Tax Rulings: The Relevant Set of Facts, Multiple Applicants and Limitation Periods

The Federal Fiscal Court has further refined the meaning of the relevant “set of facts” for fee purposes in the context of complex succession-planning and restructuring arrangements. It has also clarified the treatment of applications submitted by multiple applicants and held that fees charged for binding tax rulings are not subject to the statutory limitation period applicable to tax assessments.

The decision provides important guidance for the preparation of future ruling applications, particularly as regards the need to present the contemplated steps as elements of a single, integrated overall transaction.