In October, two oral hearings will take place at the Federal Constitutional Court to discuss the constitutionality of various provisions in the Inheritance Tax Act. The current tax benefits for family-owned businesses are a particular focus of these hearings.
We have summarized the key information for you:
- How the court might rule
- What to do leading up to the decision and afterward
- How the legislature might respond.
You can download the document here as a PDF file in German.
We are happy to answer any questions you may have.