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German Inheritance Tax

Dr. Stefan Königer

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detailed article explaining the new inheritance tax law

According to the new Inheritance and Gift Tax Act (IGTA), a multitude of (systematic) changes results for the determination of non-privileged assets, above all due to the consideration of debts, a materiality limit for non-operating assets as well as the joint financial statement. [Read the complete article..]

LATEST DEVELOPMENTS

  • Federal Finance Court (II B 16/17) – August 30, 2017
  • Federal Finance Court (II R 46/15) – August 30, 2017
  • Federal Finance Court (II R 33/15) – July 26, 2017
  • Federal Finance Court (II R 45/15) – July 12, 2017
  • Federal Ministry of Finance (Federal Fiscal Gazette, pt. I, p. 1202) – May 11, 2017
  • Munich Finance Court (4 K 711/16) – April 5, 2017

Federal Finance Court (II B 16/17) – August 30, 2017

The depreciation of real estate which was transferred by gift inter vivos after the point in time when the tax becomes chargeable cannot justify a tax waiver due to reasons of equity. [Read more…] about Federal Finance Court (II B 16/17) – August 30, 2017

Federal Finance Court (II R 46/15) – August 30, 2017

If a third party make available its employees free of charge to an association, a gift inter vivos from the third party to the association is at hand. [Read more…] about Federal Finance Court (II R 46/15) – August 30, 2017

Federal Finance Court (II R 33/15) – July 26, 2017

Expenses to make good the damage of inherited assets as e.g. real estate which are caused during the deceased’s lifetime but only appear after his death cannot be deducted as liabilities of estate within the meaning of § 10 para. 5 Inheritance and Gift Tax Act. [Read more…] about Federal Finance Court (II R 33/15) – July 26, 2017

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An ideal support for international tax lawyers who are involved in succession planning for clients who either reside in Germany or hold German assets, this detailed guide provides deep insights in all issues of tax liability, valuation, tax calculation as well as tax assessment and levy procedures in Germany.

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