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German Inheritance Tax

Dr. Stefan Königer

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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.

Note
The legal matrimonial property regime of spouses is the so-called community
of accrued gains, as far as nothing else has been agreed upon in the marriage
contract. If the community of accrued gains is terminated by death or for
another reason (e.g. divorce), the accrued gain is to be compensated. Consequently, the original assets at the beginning of the community of accrued gains have to be indexed for reasons of comparability.

For more details regarding the community of accrued gains see Koeniger, The German Inheritance and Gift Tax, 2017, p. 43 et seqq.

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