Publications

Publications by Dr. Michael Knittel

Permanent author for legal commentary Stenger / Loose 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)

A. Essays

BMF-Statement referring to questions of tax-treatment of virtual currency and other token, description and remarks to BMF of 10.5.2022, ErbSt-Berater 2022, P. 271
Reporting obligation of a taxable person according to Art. 138 Para. 2 AO respectively third person according to Art. 138b AO (BMF-Statement of 26.3.2022), AO-Berater 2022, P. 219
Allowance of tax advisory fees of the decendent and cost of household clearance in the sense of § 10 Abs. 5 Nr. 3 Satz 1 ErbStG, ErbSt-Berater 2022, P. 219
Taxable treatment of “Cum/Cum-transactions“ by the letter of the German Ministry of Finance of 9.7.2021, AO-Berater 2021, P. 400
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
Generell principles of valuation for gift and inheritance purposes by asset classes, Part I, Part II, ErbSt-Berater 2020, P. 195, 220
International exchange of information – Legal bases and restrictions, IWB 2020, P. 56
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
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
US-taxation in context with the Foreign Earned Income Exclusion, IWB 2019, P. 398
Inheritance tax guidelines (draft) 2019: Open questions and recommendations with regard to the aggregate wage regulation, Part I, II, ErbSt-Berater 2019, P. 108
Non profit making sports club and Tax Compliance, SpuRt 2019, P. 71
Football World Championship 2006: Tax evasion by German football association officials in favor of the DFB, PStR Praxis Steuerstrafrecht 2019, P. 67
Transfer of the family home: open questions and recommendation for the drafted ErbstR 2019, ErbSt-Berater 2019, P. 74
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
Accounting consequences of the cross border relocation for an European public limited-liability company, together with Rüdiger Eble, BB 2008, P. 2283
Tax depreciation of inventories – BBE Steuerpraxis, 2007
Financial statement according to IFRS – BBE Steuerpraxis, 2006
The dominant position of companies according to the EC- merger control ruling No. 4064/8989
Judgement of the production synchronized delivery within the JiT-concept in the automotive industry with regard to group law and competition law

B. Comments

Comments to the decision FG Münster, 3 K 3384/20 Erb, Starting of the expiry suspension in art. 170 para. 2 S.1 No. 1 AO by a notification according to art. 30 ErbStG, ErbSt-Berater 2023, P. 72
Comments to the decision FG Münster, 3 K 1201/21 F, Valuation of a co-owner share in a developed real estate for inheritance tax purposes, ErbSt-Berater 2023, P. 67
Comments to the decision FG München, 1 K 2127/20, Capital gain in the sense of para. 23 EStG in the case of a purchase of an inheritance share by a joint heir, ErbSt-Berater 2023, P. 33
Comments to the decision FG Düsseldorf, 4 K 1832/20 F, Valuation of shares according to Para. 11 BewG in case of a family company, ErbSt-Berater 2023, P. 6
Comments to the decision BFH, VIII R 26/19, Fixing limitation period in case of heirs, ErbSt-Berater 2023, P. 2
Comments to the decision BFH, VIII R 27/21, Expenses for option writer premiums belonging to closing transactions, ErbSt-Berater 2022, P. 356
Comments to the decision BFH, X R 19/19, Professional activity of an athlete und tax attribution of payments by a sport sponsorship, SpuRt 2022, P. 406
Comments to the decision FG Düsseldorf, 4 K 929/19 Erb, AO, Calculation of the capital value of an usufruct, ErbSt-Berater 2022, P. 327
Comments to the decision BFH, X B 87/21, Audit order against the heirs of an entrepreneur, ErbStR-Berater 2022, P. 326
Comments to the decision FG Münster, 3 K 606/21 Erb, timepoint of transition of the position as a policyholder in the case of a free transfer, ERbSt-Berater 2022, P. 296
Comments to the decision OLG Köln, 5 W 14/21, No administration of estate in case of a revocation of a transmortal general power by other heirs, NL Prax 2022 1, P. 14
Comments to the decision OLG Bremen, 2 Wx 184/21, Custody of disposable funds, NL Prax 2022 1, P. 32
Comments to the decision BFH BFH – II R 9/20, Evaluation of a Stiftung & Co. KG for the purpose of inheritance tax, ErbSt-Berater 2022, P. 253
Comments to the decision FG Münster – 3 K 785/20 Erb, legal costs as liabilities of the estate, ErbSt-Berater 2022, P. 195
Comments to the decision FG Münster – 3 K 1298/21 Erb, Deduction of distribution of surplus with due date before the death of the decent as liabilty of the estate, ErbSt-Berater 2022, P. 167
Comments to the decision BFH – II R 31/19, Entitled person of a foreign estate in the sense of § 7 Abs. 1 Nr. 8 Satz 2 HS. 2, ErbSt-Berater 2022, P. 162
Comments to the decision BFH – II R 13/19, Assets of a anglo-american Trust as estaste of the founder, ErbSt-Berater 2022, P. 161
Comments to the decision FG München – 4 K 308/20, No deferral of inheritance tax in case of other use of existing financial means, ErbSt-Berater 2022, P. 133
Comments to the decision FG Düsseldorf – 4 K 272/21 Erb, Expected interest rate in case of an interest-free loan, ErbSt-Berater 2022, P. 130
Comments to the decision BFH – II R 40/18, Consideration of foreign law in context with the interpretation of rulings of the ErbStG, ErbSt-Berater 2022, P. 98
Comments to the decision BFH – II B 34/21, Compensation for the waiver of an alleged status as heir, ErbSt-Berater 2022, P. 99
Comments to the decision FG Baden-Württemberg – 5 K 1996/19, Tax duty in case of capital gains with crypto currencies, ErbSt-Berater 2022, P. 104
Comments to the decision FG Köln – 2 K 2835/19, Constitutionality of § 2 Nr. 4 FKAustG, AO-Berater 2022, P. 82
Comments to the decision FG Köln – 12 K 2675/16, Loss of futures contracts in case of share purchases according to InvStG (2004), ErbSt-Berater 2022, P. 69
Comments to the decision FG Münster -3 K 2174/19 Erb, introduction test according to Art. 13b para. 2 sentence ErbStG in case of shares, ErbSt-Berater 2022, P. 66
Comments to the decision FG Münster – 3 K 1409/20 Erb, Payment of an assigned death benefit by a pension insurance, ErbSt-Berater 2022, P. 35
Comments to the decision BFH – IX R 30/18, Tax base for German sports betting tax, SpuRt 2022, P. 61
Comments to the decision FG Köln – 7 K 1333/19, Application of Art. 13c ErbStG 2009 to real estate in third country, ErbSt-Berater 2022, P. 8
Comments to the decision BFH – II R 23/19, Generous donation of a joint creditor position on a usufruct, ErbSt-Berater 2022, P. 3
Comments to the decision BFH – I R 12/18, So called comparison of types for the purpose of qualification of distributions of a foreign company, Finanz-Rundschau 2021, P. 1070
Comments to the decision FG Münster – 3 K 1551/20 Erb, Funeral expenses paid by funeral expenses insurance as liability of succession, ErbSt-Berater 2021, P. 359
Comments to the decision FG Hamburg – 1 K 305/19, No granting of a tax reduction in case of an inheritance tax burden despite innocent breach of the concession period, ErbSt-Berater 2021, P. 357
Comments to the decision FG Köln – 7 K 2718/20, Qualifikation of a real estate built with a park garage as administrative assets, ErbSt-Berater 2021, P. 324
Comments to the decision BFH – II R 34/18, Separate assessment of the value of a real estate towards a legatee, ErbSt-Berater 2021, P. 296
Comments to the decision BFH – II R 3/19, Preferential treatment of a real estate held as business assets in case of a transfer of use to a third party, ErbSt-Berater 2021, P. 295
Comments to the decision FG München – 4 K 1710/19, Application dead-line for a optional relief according to Art. 13a para. 8 ErbStG a.F., ErbSt-Berater 2021, P. 270
Comments to the decision FG Köln – 6 K 3247/17, No taxable deductibility of the differential amount in case of the expiry of an interests-currency-swap, ErbSt-Berater 2021, P. 252
Comments to the decision FG Düsseldorf – 4 K 2381/20 AO, No waiver of interest in case of later determination of the members of the community of heirs, ErbSt-Berater 2021, P. 242
Comments to the decision FG Münster – 3 K 3911/18 F l, Divergent profit entitlement in case of a private corporation, ErbSt-Berater 2021, P. 208
Comments to the decision FG München – 4 K 2822/18, Determination of the quote of administration assets in a group (ErbStG 2009), ErbSt-Berater 2021, P. 206
Comments to the decision OLG Celle – 6 U 22/20: Immoraility of a notariell will on behalf of a professional guardian, NL Prax 2021 II
Comments to the decision FG Köln – 9 K 2340/17, Allocation of shares (“Bonus-Aktien“) as capital income in sense of Art. 20 para. 1 s. 1 no. 1 EStG, ErbSt-Berater 2021, P. 177
Comments to the decision BFH – II B 61/19, Point of time of the existence of relevant doubts in case of the verification of a lower fair value by a expert opinion, ErbSt-Berater 2021, P. 137
Comments to the decision FG Köln – 2 V 1217/20, Information request to the tax administration of Luxembourg on the basis of a so called tax data-CD, AO-StB 2021, P. 119
Comments to the decision BFH – II R 40/17, Assessment of inheritance tax towards unknown heirs, NL Prax 2021 I, S. 41
Comments to the decsion BFH – II R 7/18, Verification of value by an expert opinion according to art. 198 s. 1 BewG for a leasehold, ErbSt-Berater 2021, P. 97
Comments to the decision BFH – II R 39/18, No relief of property tax for a holiday housing area, ErbSt-Berater 2021, P. 75
Comments to the decision BFH – II B 29/20, Missing relevance of the motives of the parties of contract in case of an obligation for demolition according to art. 94 para. 3 s. 3 BewG, ErbSt-Berater 2021, P. 74
Comments to the decision BFH – II R 33/17, Tax privileged gift of a limited partner’s share according to art. 13a para. 1 s. 1 no. 2 and para. 2 ErbStG a.F., ErbSt-Berater 2021, P. 65
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
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
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
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, P. 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
Comments to the decision FG Münster – 5 K 1264/19 U, Reinstatement in case of multiple administrative acts, AO-Steuerberater 2019, P. 298
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
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
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
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