17. September 2024 Increase in value of GmbH shares as taxable gift In a recent judgment the Supreme Tax Court decided that the increase in value of shares in a corporation for the purposes of inheritance and gift tax must be determined in accordance with the rules of Section 11 of the Valuation Act. For this purpose, the market value of the beneficiary's share prior the transfer must be compared with the market value of this share after the contribution. Kategorien: Supreme Tax Court casesSchlagwörter: taxable value, inheritance and gift tax, ...
20. Mai 2015 Land – taxable value notifications provisional The finance ministries of the provinces have instructed all tax offices to issue notifications of land values provisionally pending a Constitutional Court decision. Kategorien: Official PronouncementsSchlagwörter: land tax, taxable value
