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German Inheritance Tax

Dr. Stefan Königer

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detailed article explaining the new inheritance tax law

According to the new Inheritance and Gift Tax Act (IGTA), a multitude of (systematic) changes results for the determination of non-privileged assets, above all due to the consideration of debts, a materiality limit for non-operating assets as well as the joint financial statement. [Read the complete article..]

LATEST DEVELOPMENTS

  • Federal Finance Court (II B 16/17) – August 30, 2017
  • Federal Finance Court (II R 46/15) – August 30, 2017
  • Federal Finance Court (II R 33/15) – July 26, 2017
  • Federal Finance Court (II R 45/15) – July 12, 2017
  • Federal Ministry of Finance (Federal Fiscal Gazette, pt. I, p. 1202) – May 11, 2017
  • Munich Finance Court (4 K 711/16) – April 5, 2017

Federal Finance Court (II R 45/15) – July 12, 2017

The first-time or amended determination of Inheritance or Gift Tax for the previous acquisition is no event with retroactive effect which allows the determination of Inheritance or Gift Tax for the subsequent acquisition. [Read more…] about Federal Finance Court (II R 45/15) – July 12, 2017

Federal Ministry of Finance (Federal Fiscal Gazette, pt. I, p. 1202) – May 11, 2017

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

Munich Finance Court (4 K 711/16) – April 5, 2017

The transfer of interests in a partnership or shares in a corporation is only subject to § 7 para. 7 Inheritance and Gift Tax Act (IGTA), if the transfer is based on a withdrawal of a partner/shareholder by law or partnership agreement/articles of association. [Read more…] about Munich Finance Court (4 K 711/16) – April 5, 2017

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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.

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