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
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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