Walberg & Cie. partner Dr. Sebastian Binder publishes a case note on the FG Niedersachsen judgment of April 2, 2025 (9 K 147/22)

Mar 5, 2026
Publications

In the March 1, 2026 issue of GmbHR, Dr. Sebastian Binder discusses the judgment of the Lower Saxony Fiscal Court (FG Niedersachsen) of April 2, 2025 (9 K 147/22) concerning the teleological reduction of Section 22(1) sentence 1 half-sentence 2 of the German Reorganization Tax Act (UmwStG) in cases of violations of the lock-up period in the first year.

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