Publications

Publications by Dr. Michael Knittel

  • Permanent author for legal commentary Gürsching / Stenger with reference to the German evaluation law for tax purposes / inheritance and gift law for tax purposes (BewG / ErbStG)
  • Official member of the editors  of the monthly journal Erbschaftsteuerberater (Otto-Schmidt-Verlag)
  • Comments to the decision FG Münster – 3 K 2699/17 F, Prepayments as favoured  assets, ErbSt-Berater 2021, P. 40
  • Comments to the decision FG Münster – 3 K 2983/17 F, Determination of the starting wages bill in case of a renumeration of the director/ co-enterpreneur, ErbSt-Berater 2021, P. 39
  • Comments to the decision BFH – IX R 1/20, Taxable losses in case of expiry  of Knock-out-Options, ErbSt-Berater 2021, P. 35
  • Comments to the decision BFH – II B 16/20, Ineffektivness of a waiver of legal share, ErbSt-Berater 2021, P. 33
  • Text: Consideration of tax-free donations according to Art. 13 Abs. 1 Nr. 12 and Nr. 14 ErbStG  in the context of inheritance taxation, ErbSt-Berater 2021, P. 15
  • Comments to the decision FG Münster – 2 K 1232/10 E, Punitive taxation according to Art. 6 Abs. 1 InvStG a. F. in case of a foreign fonds, ErbSt-Berater 2021, P. 7
  • Comments to the decision BFH – X R 27/19, Determination of the tax value of real estate, ErbSt-Berater 2021, P. 3
  • Comments to the decision FG Münster – 3 K 722/16 Erb, Calculation of the right of usufruct in case of interest and redemption payments by the beneficial owner, ErbSt-Berater 2020, P. 344
  • Comments to the decision FG Münster – 9 K 3359/18 E, Capital income: incongruental dividends as non hidden dividend, ErbSt-Berater 2020, P. 287
  • Comments to the decision FG Düsseldorf – 4 K 1095/20 Erb, Limited tax liability: Violation of European law by Art. 16 Abs. 2 and Art. 10 Abs. 6 S. 2 ErbStG, ErbSt-Berater 2020, P. 285
  • Comments to the decision BFH – II R 9/17, Gift tax in case of disproportional contribution into the company assets, ErbSt-Berater 2020, P. 281
  • Comments to the decision FG Düsseldorf – 11 K 3447/19 BG, Purchase price of real estate as comparative value in case of indirect donation of real estate, ErbSt-Berater 2020, P. 251
  • Text: Generell principles of valuation for gift and inheritance purposes by asset classes, Part I, Part II, ErbSt-Berater 2020, P. 195, 220
  • Comments to the decision FG Münster – 3 V 605/20 F, Exeedance of the line  of asset management in case of renting of real estate, ErbSt-Berater 2020, P. 183
  • Comments to the decision FG Münster – 13 K 3135/15 E, Capital income by transferring the purchase gain of a real estate from abroad, ErbSt-Berater 2020, P. 153
  • Comments to the decision BFH – VIII R 16/16, tax recognition of losses from full-risk certificates, ErbSt-Berater 2020, P. 124
  • Comments to the decision BFH – II R 34/16, preferantial treatment of  business assets in case of the gift of a participation in a limited partnership with a usufruct, ErbSt-Berater 2020, S. 93
  • Comments to the decision BFH – II B 67/18, enlargement of the audit period in case of gift tax, ErbSt-Berater, P. 94
  • Comments to the decision OLG Schleswig  – 3 Wx 12/19, Violation of joint last will in case of the replacement of the executor, ZEV 2020, P. 158
  • Text: International exchange of information – Legal bases and restrictions, IWB 2020, P. 56
  • Comments to the decision BFH – II R 4/17, Obligation to transfer the estate as estate’s liability, ErbSt-Berater 2020, P. 34
  • Comments to the decision BFH – VIII R 18/16, Debt waiver of a partner after introduction of the final withholding tax, ErbSt-Berater 2020, P. 2
  • Comments to the decision FG Münster – 5 K 4028/16 U, Tax liability of de facto director, AO-StB 2019, P. 366
  • Comments to the decision FG Düsseldorf – 6 K 481/19 AO, Requirements to the attribute of selflessness in the constitution of a non-profit organization, AO-StB 2019, S. 366
  • Comments to the decision OLG Frankfurt am Main – 1 Ws 22/19, Opening of the main proceedings against former DFB-offcials in connection with the Football World Championchip 2006, SpuRt 2019, P. 275
  • Comments to the decision BFH – XI R 44/17, Option primium paid as part of the acquisition costs after exercise of the option on the basis of the cash price, ErbSt-Berater 2019, P. 315
  • Comments to the decision FG München – 4 K 174/16, Limited taxliability – legacy with reference to a domestic real estate, ErbSt-Berater 2019, P. 318
  • Text: Reporting obligation of a taxable person according to Art. 138 Para. 2 AO respectively third person according to Art. 138b AO, AO-Steuerberater 2019, P. 307
  • Comments to the decision FG Münster – 5 K 1264/19 U, Reinstatement in case of multiple administrative acts, AO-Steuerberater 2019, P. 298
  • Text: Inheritance tax guidelines (draft) 2019: Open questions and recommendations with regard to the aggregate wage regulation in cases of a split-up of an enterprise and of a corporate transformation, ErbSt-Berater 2019, P. 293
  • Comments to the decision FG  Hamburg – 3 K 196/16, Capital income by payment of an investment manager to a participating fund investor, ErbSt-Berater P. 226
  • Comments to the decision BFH  – VI R 24/1, Expenses for a Sky-Bundesliga-subscription as deductible expenses for tax reasons, SpuRt 2019. P. 184
  • Comments to the decision FG Köln – 4 K 108/17, Valuation discount because of traffic noise and construction defects according to Art. 82  Para. 1 S.  2 No. 1, 2 BewG, ErbSt-Berater 2019, P. 197
  • Comments to the decision FG Düsseldorf – 4 K 2524/16 F, Minimum value rule according to Art. 11, Para. 2 S. 3 BewG also in case of application of the simplified capitalised earnings method, ErbSt-Berater 2019, P. 194
  • Comments to the decision FG Köln – 7 K 131/17, For the purpose of tax evasion founded foreign foundation, ErbSt-Berater 2019, P. 160
  • Comments to the decision FG Münster – 3 K 3039/17, Discount of a liability with subject to a condition agreed on in a donation agreement, ErbSt-Berater 2019, P. 163
  • Text: US-taxation in context with the Foreign Earned Income Exclusion, IWB 2019, P. 398
  • Comments to the decision EuG T-865/16 – State aid granted by Spain in favor of Spanish football clubs of the Primera División, SpuRt 2019, P. 122
  • Comments to the decision BFH I R 74/16 – Unlimited tax liability in case of simultaneous national tax residence and foreign centre of interests, AO-StB 2019, P. 138
  • Comments to the decision FG Köln 7 K 926/15 – Changing of eligible assets to non eligible assets in the sense of Art. 13a ErbStG, ErbSt-Berater 2019, P. 127
  • Comments to the decision FG Hamburg 4 K 121/17 – Liability of a tax evader/tax receiver according to Art. 71 AO also for his own tax debts, AO-Berater 2019, P. 107
  • Text: Inheritance tax guidelines (draft) 2019: Open questions and recommendations with regard to the aggregate wage regulation, Part I, II, ErbSt-Berater 2019, P. 108
  • Text: Non profit making sports club and Tax Compliance, SpuRt 2019, P. 71
  • Text: Football World Championship 2006: Tax evasion by German football association officials in favor of the DFB, PStR Praxis Steuerstrafrecht 2019, P. 67
  • Text: Transfer of the family home: open questions and recommendation for the drafted ErbstR 2019, ErbSt-Berater 2019, P. 74
  • Comments to the decision FG Düsseldorf 4 K 1652/16 Erb, – Transfer of embezzled money as a voluntary contribution in the sense of § 7 Abs. 1 Nr. 1 ErbStG, ErbSt-Berater 2019, P. 4
  • Comments to the decision FG Münster 3 K 2766/15 Erb, – Arising of gift tax in case of the contribution of an  advanced entitlement to death benefits, ErbSt-Berater 2019, P. 6
  • Comments to the decision FG Köln 11 K 2738/14, – Taxation of a payment from US-pension plan 401 (k), IWB 2019 / P. 132
  • Comments to the decision FG Münster 9 K 2384/17, – Legal protection against measures of so called flank protection only in cases of serious reasons, AO Steuerberater 2018 / P. 336
  • Text: Evaluation discount for tax purposes for family companies according to Art. 13a Abs. 8 ErbStG after the inheritance tax reform 2016, ErbSt-Berater 2018 / P. 339
  • Comments to the decision BFH I R 10/17, – Fraudulent misrepresentation  in the sense of Art. 172 para. 1 S. 1 Nr. 2 let. c AO, AO Steuerberater 2018 / P. 306
  • Comments to the decision BFH IX R 17/17, – Legal consequences of the partial limitation of a collective decision with regard to the determination of the housing allowance, AO Steuerberater 2018 / P. 271
  • Comments to the decision FG Baden-Württemberg 5 K 2508/17, – No taxable gain in case of private sale of high pricing tickets for a game of the champions league, SpuRt 2018 / P. 228
  • Comments to the decsion FG Köln 2 V 174/18, – Requirements to the information request by the tax authorities towards a foreign administration, AO Steuerberater 2018 / P. 236
  • Comments to the decision FG Düsseldorf 6 K 1598/16 K, – Participation into a public limited partnership as a commercial business establishment – AO Steuerberater 2018 / P. 142
  • Comments to the decision BFH R 44/15, – Preferantial treatment of business assets with regard to the inheritance tax: requirement of a commercial business establishment – AO Steuerberater 2018 / P. 104
  • Comments to the decision BFH II R 46/15, – Employment contract model for amateur players  – SpuRt 2018 / P. 41
  • Text: Accounting consequences of the cross border relocation  for an European public limited-liability company, together with Rüdiger Eble, BB 2008, P. 2283
  • Text: Tax depreciation of inventories – BBE Steuerpraxis, 2007
  • Text: Financial statement according to IFRS – BBE Steuerpraxis, 2006
  • Text: The dominant position of companies according to the EC- merger control ruling No. 4064/8989
  • Text: Judgement of the production synchronized delivery  within the JiT-concept in the automotive industry with regard to group law and competition law

Current

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Reclaim of a gift

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Family company

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