Due to the new Inheritance and Gift Tax Act which was announced in the Federal Law Gazette on November 9, 2016, the capitalization rate of the Simplified Income Approach (§§ 199 et seqq. Valuation Act) was retroactively reduced from 17,8571 to 13,75 as of January 1, 2016. [Read more…] about Federal Ministry of Finance (Federal Fiscal Gazette, pt. I, p. 1202) – May 11, 2017
Ministry of Finance
Federal Ministry of Finance (Federal Fiscal Gazette, pt. I, p. 434) – March 20, 2017
The announcement comprises the updated numbers from 2016 for indexing the original assets according to the consumer price index at the beginning of the community of accrued gains. [Read more…] about Federal Ministry of Finance (Federal Fiscal Gazette, pt. I, p. 434) – March 20, 2017
Senior Directorate of Finance (Frankfurt) – March 16, 2017
According to § 25 Inheritance and Gift Tax Act (old version) the deferred tax can be discharged with its net present value according to § 12 para. 3 Valuation Act by the acquirer on request at any time. [Read more…] about Senior Directorate of Finance (Frankfurt) – March 16, 2017