Insight
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Insight
German Federal Fiscal Court decides on the valuation of sub-quotal participation rights
In practice, the valuation of shares with preferential or minority rights often causes difficulties. In its ruling of November 16, 2022 (X R 17/20), the Federal Fiscal Court (BFH) has now had the opportunity to comment on the valuation of sub-quota voting rights and profit participation rights.
in: DER BETRIEB Steuerboard, www.der-betrieb.de, May 3, 2023