The fair market value according to § 11 para. 2 Valuation Act of a share in a corporation is generally determined by the ratio of the share of the nominal capital of the corporation (§ 97 para. 1b sent. 1 Valuation Act). [Read more…] about Federal Ministry of Finance – March 2, 2016
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Regional Office of Finance (Bavaria) – February 4, 2016
If an executor of a will is obliged to file the inheritance tax declaration according to § 31 para. 5 Inheritance and Gift Tax Act (IGTA), he also has to ensure the payment of the inheritance tax (§ 32 para. 1 sent. 2 IGTA). [Read more…] about Regional Office of Finance (Bavaria) – February 4, 2016
Federal Finance Court (II B 100/15) – January 9, 2016
It is not to be considered unconstitutional if a surviving person of a common law marriage is not treated like a spouse or a same-sex registered partner (see also Federal Constitutional Court June 1, 1983, 1 BvR 107/83, Federal Fiscal Gazette 1984, pt. II, p. 172). [Read more…] about Federal Finance Court (II B 100/15) – January 9, 2016