Based on a current decision of the fiscal court in Muenster the transfer of shares of three different legally and economically independent corporations carried out on the same day by a father to his son is not regarded as a uniform transaction. Therefore, each transfer is assessed individually for the application of the exemption from gift tax for the transfer of businesses (FG Muenster, Decision daed July 9, 2018 – 3 K 2134/17Erb.)