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    The German Inheritance and Gift Tax
    Unavailable
    The German Inheritance and Gift Tax
    Unavailable
    The German Inheritance and Gift Tax
    Ebook533 pages6 hours

    The German Inheritance and Gift Tax

    By Stefan Königer

    ()

    Currently unavailable

    Currently unavailable

    About this ebook

    Germany is the fourth largest economy in the world, making it an attractive business location and boasting a high standard of living. A number of companies have their registered offices in Germany, including many organized as family businesses. In addition, with worldwide mobility and the internationalization of companies, there has been an increase in binational marriages and dual citizenships. These factors often result in German inheritance and gift tax consequences, either through a residence or through assets held in Germany.

    By providing deep insights in all issues of tax liability, valuation, tax calculation as well as tax assessment and levy procedures in Germany, this detailed guide is an ideal support for international tax lawyers involved in succession planning for clients who either reside in Germany or hold German assets. The book comprises legal text of the German Inheritance and Gift Tax Act as well as in-depth commentary and guidance, section by section.

    Beginning with an overview of the basic structure of the German Inheritance and Gift Tax Act, chapters in the book address each section of Act and the author’s informed commentary includes practical advice and instructions regarding tax planning. Topics addressed in the German Inheritance and Gift Tax Act include these issues, among many others:

    Taxable transactions

    Personal tax liability

    Community property

    Gifts inter vivos

    Valuation

    Tax exemptions

    Privileged assets

    Real estate

    Tax rates

    Taxation of pensions, uses, and services

    Duty of notification

    LanguageEnglish
    PublisherAmerican Bar Association
    Release dateMar 1, 2018
    ISBN9781634258401
    Unavailable
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