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Frankfurt Of Counsel Stefan Skulesch authored an editorial published May 17 in Betriebs-Berater online commenting on the Federal Constitutional Court’s ruling that capital gains are subject to trade tax in Germany. While it is broadly known that partnerships may find strategies to avoid trade tax when they sell a business or operational unit, Skulesch points out that the court’s ruling has important effects on the retroactivity of legislation since in the underlying case the legislation imposing the tax was discussed before but passed after the sale of shares. The court, however, ruled that no breaches had occurred. Click here to read the article (in German). Betriebs-Berater is one of the leading trade publications on current developments in law, tax and accounting in Germany.