- Germany lacks a unified codified insolvency tax law
- Courts frequently address boundary issues in insolvency tax matters
- Recent case law from the European Court of Justice and the Federal Fiscal Court is relevant
- The topic is discussed in various legal publications and editions
Source: datenbank.nwb.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.