The German Inheritance and Gift Tax
- Publisher:
- American Bar Association
- Publication date:
- 2017-06-13
- Authors:
- Stefan Koniger
- ISBN:
- 978-1-63425-839-5
Index
- About the Author
- Foreword
- Introduction
- § 1 Taxable Transactions
- § 2 Personal Tax Liability
- § 3 Acquisition by Way of Death
- § 4 Continued Community of Property
- § 5 Community of Accrued Gains
- § 6 Provisional and Subsequent Inheritance
- § 7 Gifts Inter Vivos
- § 8 Earmarked Gifts
- § 9 Chargeability of Tax
- § 10 Taxable Acquisition
- § 11 Valuation Date
- § 12 Valuation
- § 13 Tax Exemptions
- § 13a Tax Exemption for Business Assets, Agricultural and Forestry Businesses, and Shares in Corporations
- § 13b Privileged Assets
- § 13c Tax Relief for Bulk Acquisitions of Privileged Assets
- § 13d Tax Exemption for Real Estate Rented Out for Residential Purposes
- § 14 Consideration of Previous Acquisitions
- § 15 Tax Classes
- § 16 Tax Allowances
- § 17 Special Pension Allowance
- § 18 Membership Contributions
- § 19 Tax Rates
- § 19a Tax Rate Limit for the Acquisition of Business Assets, of Agricultural and Forestry Businesses, or of Shares in Corporations
- § 20 Person Liable to Tax
- § 21 Crediting of Foreign Inheritance Tax
- § 22 De Minimis Limit
- § 23 Taxation of Pensions, Uses, and Services
- § 24 Annuitization of the Tax Liability in the Cases of § 1 Para. 1 No. 4
- § 25 (Ceased to Apply)
- § 26 Tax Reduction in the Case of the Cancellation of a Foundation or the Dissolution of an Association Set Up in the Interest of a Family
- § 27 Multiple Acquisitions of the Same Assets
- § 28 Deferral
- § 28a Assessment of Need for Tax Relief
- § 29 Expiration of the Tax in Special Cases
- § 30 Notification of the Acquisition
- § 31 Tax Declaration
- § 32 Announcement of the Tax Assessment Notice to Representatives
- § 33 Duty of Notification for Custodians, Administrators of Assets, and Insurance Companies
- § 34 Duty of Notification of the Courts, Public Authorities, Officials, and Notaries
- § 35 Local Competency
- § 36 Authorizations
- § 37 Application of the Law
- § 37a Special Provisions on the Occasion of the Reunification of Germany
- § 38 (Ceased to Apply)
- § 39 (Ceased to Apply)