Income tax reduction due to inheritance tax charge only with ...
According to a decision of the Supreme Tax Court, the 5-year preferential period in Section 35b sentence 1 of the German Income Tax Act starts at the time the inheritance tax arises, which is generally upon the death of the testator. This also applies if it was not possible to claim the tax reduction in due time by reasons for which the taxpayer could not be held responsible.
Kategorien: Supreme Tax Court cases
Schlagwörter: inheritance tax, preferential taxation