„Geleistete Anzahlungen sind jedenfalls dann keine „anderen Forderungen“ i.S. von § 13b Abs. 2 Satz 2 Nr. 4a ErbStG a.F., wenn sie nicht für den Erwerb von Verwaltungsvermögen geleistet wurden.“

BFH-Urt. II R 36/20 v. 1.2.2023, BStBl. 2024 II, 269

„Aufwendungen für Glattstellungsgeschäfte als negative Einnahmen aus Kapitalvermögen auch rückwirkend im Veranlagungszeitraum der Vereinnahmung der Stillhalterprämien“

BFH-Urt. VIII R 27/21 v. 2.8.2022, BStBl. 2024 II, 872

„Aufforderung der Betriebsprüfung zur Überlassung eines Datenträgers nach den „Grundsätzen zum Datenzugriff und zur Prüfbarkeit digitaler Unterlagen“ bei Berufsgeheimnisträgern“

BFH-Urt. VIII R 24/18 v. 7.6.2021, BStBl. 2023 II, 63

c·k·s·s was named one of the best tax law firms in Germany in 2025 by the magazine Best Lawyers, published in Handelsblatt.

The best tax law firms in Germany in 2025

JUVE-Verlag has published its 2025 ranking of leading advisors in tax law. The trade magazine’s ranking as part of the “Handbook of Taxes 2025” is based on comprehensive surveys of fellow consultants and in-house experts. c·k·s·s is one of the leading law firms in Germany in tax disputes, criminal tax law and VAT advice.
The fifteen leading names in the tax dispute (“Top 15”) include  Dr. Claas Fuhrmann sowie Rudolf Stahl who is also one of Germany’s leading criminal tax lawyers.
We would like to thank you for your trust and see these awards as a further incentive.

JUVE Tax Handbook 2025

c·k·s·s was named one of the best tax law firms in Germany in 2025 by the magazine Best Lawyers, published in Handelsblatt.

The best tax law firms in Germany in 2025

JUVE-Verlag has published its 2024 ranking of leading advisors in tax law. The trade magazine’s ranking as part of the “Handbook of Taxes 2024” is based on comprehensive surveys of fellow consultants and in-house experts. c·k·s·s is one of the leading law firms in Germany in tax disputes, criminal tax law and VAT advice.
The fifteen leading names in the tax dispute (“Top 15”) include  Dr. Claas Fuhrmann sowie Rudolf Stahl who is also one of Germany’s leading criminal tax lawyers.
We would like to thank you for your trust and see these awards as a further incentive.

JUVE Tax Handbook 2024

c·k·s·s was recognized by “brand eins” magazine as one of the best commercial law firms in Germany in 2025.

best commercial law firms in 2025

c·k·s·s has been named Germany’s Top commercial law firms 2024 by “FOCUS-Business”.

FOCUS-Business 2024

c·k·s·s was named one of the best tax law firms in Germany in 2024 by the magazine Best Lawyers, published in Handelsblatt.

The best tax law firms in Germany in 2024