• Skip to primary navigation
  • Skip to content
  • Skip to primary sidebar

German Inheritance Tax

Dr. Stefan Königer

  • Home
  • Succession Planning
  • Case Law
  • Public Announcements
  • Journals

Dusseldorf Finance Court (4 K 2510/15 Erb) – February 2, 2017

The tax exemption for tangible movable item within the meaning of § 13 para. 1 no. 1 c) Inheritance and Gift Tax Act (IGTA) does not only refer to items for daily use. The regulation also includes movable tangible assets other than household items.

For more details regarding tax exemptions for household items and other movable items see Koeniger, The German Inheritance and Gift Tax, 2017, p. 168 et seqq.

Reader Interactions

Primary Sidebar

Recommended

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.

Get insights:

  • the author´s foreword
  • learn more about the content
  • read the introduction

 

Shop the book:

  • link to ABA-Shop (US)

 

Review:

  • Steuern-Buecher.de
Imprint · Privacy Statement · Disclaimer · Dr. Stefan Königer · Phone: +49 (0) 160 939 201 79