Tax Deductibility of Valuation Reports in Divorce Proceedings - Tax Law
GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Bremen, Dusseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Nuremberg, Stuttgart and London www.grprainer.com/en conclude: The Finance Court of Hessen (FG) ruled in its judgment of July 2, 2013 that the costs for one such valuation report cannot be deducted as an extraordinary burden in accordance with sec. 33 of the German Income Tax Act (EStG), as this did not meet the necessary requirement of inevitability (Az. 13 K 985/12).
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