The determination of the Inheritance Tax or Gift Tax is only to be desisted if the amount of tax equals at least EUR 10 and the tax became chargeable before January 1, 2017. [Read more…] about Regional Office of Finance (Bavaria) – January 16, 2017
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Baden-Wurttemberg Finance Court (11 K 3976/13) – January 17, 2017
The heir cannot fully make use of the tax exemption for business assets within the meaning of §§ 13a, 13b Inheritance and Gift Tax Act (IGTA) if he sells privileged assets within the five years holding period and does not reinvest in privileged assets. [Read more…] about Baden-Wurttemberg Finance Court (11 K 3976/13) – January 17, 2017
Saxony-Anhalt Ministry of Finance – January 12, 2017
Custodians as, for example, credit institutions are liable in case of negligence or intention insofar as they transfer assets of the deceased (e.g. bank deposits) abroad before the Inheritance Tax is paid or secured. [Read more…] about Saxony-Anhalt Ministry of Finance – January 12, 2017