22. Januar 2024 No income tax on sale of inherited property after acquisitio ... In a case of the sale of property belonging to the estate of an association of co-heirs the Supreme Tax Court held that the acquisition for consideration of a joint shareholding is not equivalent to the direct pro rata acquisition of the inherited assets themselves. With this most recent judgment the Supreme Tax Court abandons its previous case law on the matter. Kategorien: Supreme Tax Court casesSchlagwörter: inheritance tax, heir
12. Juni 2013 Full inheritance tax exclusion for non-EU residents? An ECJ advocate general has suggested the court extend its earlier rulings against lower personal allowances to heirs in other member states to residents in third countries. Kategorien: From EuropeSchlagwörter: inheritance tax, heir, personal allowanc ...
