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.
Categories: Supreme Tax Court cases
Keywords: inheritance tax, family home exemption, ...
