Suchergebnisse für: `inheritance-tax` (68 gefunden)

  1. 21. Juli 2022

    Inheritance under Italian law may trigger German inheritance ...

    When evaluating inheritance transactions with cross-border implications, a distinction must be made between inheritance law and inheritance tax law. Inheritance transactions subject to foreign inheritance law may also be subject to inheritance tax in Germany. Such a case was decided by the Supreme Tax Court in a situation where the beneficiary was resident in Germany whilst her deceased father was an Italian citizen and resident there.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: inheritance tax, foreign inheritance
  3. 19. August 2022

    Swiss inheritance tax to be credited against German gift tax

    If a gift is subject to inheritance tax under foreign law (here: Switzerland) because the donor dies within a short period of time after the donation, the tax is to be credited against the German gift tax pursuant to Section 21 Inheritance Tax and Gift Tax Act. With this decision, the Duesseldorf Tax Court upheld the claim of the plaintiff, who had residences both in the Canton of Lucerne and in Germany.

    Kategorien: Tax Court
    Schlagwörter: tax credit, inheritance and gift tax
  5. 29. November 2019

    Inheritance Tax: spousal residence exemption

    According to the Supreme Tax Court in its judgment of 11 July 2019 – (II R 38/16), published on 28 November 2019, the inheritance tax exemption on the inheritance a family home by the surviving spouse or civil partner will not apply retroactively where the surviving spouse/partner transfers ownership of the family home to a third party within ten years of acquisition.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: inheritance tax, family home exemption, ...
  9. 04. März 2024

    Inheritance Tax for legacy given on condition precedent

    If spouses set up a bequest in the form of a so-called Berlin will (Berliner Testament) for children who do not claim their compulsory portion upon the death of the first deceased, the surviving spouse as the heir of the first deceased cannot deduct the bequest as a liability, as the bequest is not yet due. In a recent ruling, the Supreme Tax Court also held, that the child as successive heir must pay inheritance tax on the final legacy as it originates upon the death of the surviving spouse.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: inheritance tax, double charge
  10. 08. Mai 2024

    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
  11. 08. Februar 2022

    Rules for limited inheritance tax liability only in part com ...

    According to the decision of the European Court of Justice (ECJ), the different inheritance tax allowances in the case of unlimited and limited tax liability is in line with EU law, specifically it is not in breach of the free movement of capital. However, the refusal of the German tax office to deduct liabilities linked to the inheritance in the case of limited tax liability is not compatible with EU law. 

    Kategorien: European Court of Justice
    Schlagwörter: limited inheritance tax liability, inher ...
  12. 31. Juli 2025

    No inheritance tax if founders of trust have only limited po ...

    If the founder of an Anglo-American trust, validly established under Guernsey law, has not reserved any powers of control that would allow him to continue to freely dispose of the assets held in the trust, the assets concerned are legally considered to be independent (intransparent) and are not part of the founder's inheritance (legacy) upon his death. Inheritance tax is therefore not payable in such cases, the Tax Court of the state of Schleswig-Holstein said in a final decision.

    Kategorien: Tax Court
    Schlagwörter: trust, foreign inheritance
  13. 09. August 2022

    Inheritance tax exemption for family home not revoked if com ...

    According to a decision of the Supreme Tax Court, the inheritance tax exemption granted to the surviving spouse upon acquisition of the family home must not be revoked retroactively if its continued use for own residential purposes is impossible or unreasonable due to health reasons. The same applies to the tax exemption granted to children as heirs, the BFH said in another judgment from the same date.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: spousal residence exemption, inheritance ...
  14. 13. Oktober 2023

    ECJ: Restriction of partial inheritance tax exemption for le ...

    In a most recent decision, the European Court of Justice held that the German inheritance tax regime that distinguishes between assets located in the domestic territory, in a Member State of the European Union or in the EEA or, alternatively, in a third country, is a restriction on the free movement of capital and cannot be justified by overriding reasons relating to the public interest.

    Kategorien: European Court of Justice
    Schlagwörter: inheritance tax privilege
  15. 16. Februar 2024

    Federal States Supreme Tax Authorities Identical Decrees: Ap ...

    In identical decrees issued by the Supreme Tax Authorities of the Federal States, the tax authorities comment upon the judgment of the Supreme Tax Court of 26 July 2022 (II R 25/20) and upon the underlying view that the option relief under Section 13a (10) Inheritance Tax and Gift Tax Act (or Section 13a (8) IHTA old version) can be exercised separately for each economic unit transferred. This applies to all open cases.

    Kategorien: Official Pronouncements
    Schlagwörter: family business, inheritance and gift ta ...
  16. 04. Juli 2025

    Inheritance Tax Gift Tax Act: Increases in the value of shar ...

    In its decision of 6 June 2025 (II B 43/24 (AdV)) the Supreme Tax Court held that, upon summary examination, it was seriously doubtful whether contributions made by a shareholder to the capital reserve of a limited liability company (GmbH) lead to a taxable increase in the value of the shares of the co-shareholders within the meaning of Section 7(8) Sentence 1 of the Inheritance Tax and Gift Tax Act (“IHTGTA”) if the shareholders agree that the contributions are to be allocated to the contributing shareholder.

    Kategorien: Supreme Tax Court cases, Tax & Legal New ...
    Schlagwörter: corporation, inheritance and gift tax
  18. 11. September 2024

    Inheritance tax: Transfer of privileged assets

    In a most recently published decision, the Supreme Tax Court held that the transfer of the tax privilege for business assets, rented residential property and family homes among co-heirs requires that the assets are conveyed in the course of the division of the estate. The transfer would not be privileged if the decision to divide the estate and thereby transfer preferential (business) assets in exchange for non-preferential assets is based on a new decision of the community of heirs, when initially they deliberately left the estate undivided.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: inheritance tax privilege
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