The tax court Düsseldorf’s recent decision, in a case involving consignment stock, repeated the earlier findings of other tax courts. It confirmed that the circumstances of the specific single case are relevant, particularly, as to whether legally binding orders exist prior to the transfer of the goods to the stock. Only confirmation by the Federal Fiscal Court is, as yet, missing. Meanwhile, the Upper Tax Authority of Frankfurt am Main included these findings in its administrative circular regarding consignment stocks. The Authority also now allows the suspension of proceedings, in the case of appeals. The Upper Tax Authority also extended the list of countries accepting simplifications for consignment stocks, which are also acknowledged by the German tax authorities.