Riedel:Steuern beim Erben und Schenken

When transferring assets, the associated tax burden must not be disregarded. This book provides an overview of the key tax aspects of inheritances and gifts. It focuses on the Inheritance Tax Act and the Valuation Act, but also takes a look at income tax and land transfer tax. The book is primarily aimed at those who are looking for a compact summary of the legal framework and application requirements. The changes to inheritance tax regulations as a result of the Growth Opportunities Act of 27 March 2024 have been taken into account. From the contents: Inheritance and gift tax law - personal and substantive tax liability - determination of the taxable acquisition - valuation of the acquisition - personal and substantive tax exemptions - deferral - procedural aspectsTax-orientated arrangements Basic features of income tax law Income tax consequences of inheritance distribution Real estate transfer tax Value added tax Property valuation This title is a licence from zerb verlags.