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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 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

Hamburg Finance Court (3 V 12/17) – March 14, 2017

If a consideration is agreed upon in line with a gift, its fair market value according to the general principles of the Valuation Act in the version of the Inheritance and Gift Tax Reform Act 2009 reduces the acquisition liable to tax. [Read more…] about Hamburg Finance Court (3 V 12/17) – March 14, 2017

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