Even in case of the material non-appealability of an Inheritance and Gift Tax assessment notice, the acquirer can apply (irrevocably) for the optional relief (100% tax exemption) if due to an amended determination of § 151 para. 1 no. 2, 3 Valuation Act the ratio of the non-operating assets to the fair market value of the company or the transferred interest in a partnership/share in a corporation does not exceed 10% for the very first time. [Read more…] about Regional Office of Finance (Bavaria) – July 7, 2016
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Regional Office of Finance (Bavaria) – June 8, 2016
Often a consideration is agreed upon in line with the gift that the donee is obliged to take care of the donor until the rest of his life – if necessary. [Read more…] about Regional Office of Finance (Bavaria) – June 8, 2016
Federal Finance Court (II R 41/14) – June 6, 2016
Even in the case of spouses an individual account is solely attributed to the account holder, in contrast to a joint account. [Read more…] about Federal Finance Court (II R 41/14) – June 6, 2016