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

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.



