Family property companies in the legal form of a partnership (e.g. GbR or KG) are a popular structuring instrument for...
Category: News
Tax concessions for joint ownership communities (Section 23 (27) GrEStG)
Family property companies in the legal form of a partnership (e.g. GbR or KG) are a popular structuring instrument for...
Reduced valuation for residential property in third countries (Section 13d (3) no. 2 ErbStG)
If property let for residential purposes is bequeathed or gifted, it is not subject to inheritance and gift tax at its...
Possibility of proving the lower fair value (§ 220 para. 2 BewG)
German tax law currently recognises an exit tax for shares in corporations: if a person with unlimited tax liability...
Introduction of an exit tax for shares in investment funds (Sections 19 (3); 49 (5) InvStG)
German tax law currently recognises an exit tax for shares in corporations: if a person with unlimited tax liability...