The German Inheritance and Gift Tax

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Publisher : American Bar Association
ISBN 13 : 9781634258395
Total Pages : 0 pages
Book Rating : 4.2/5 (583 download)

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Book Synopsis The German Inheritance and Gift Tax by : Stefan Königer

Download or read book The German Inheritance and Gift Tax written by Stefan Königer and published by American Bar Association. This book was released on 2018-03-06 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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

Explanation of proposed estate and gift tax treaty between the United States and the Federal Republic of Germany

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Publisher :
ISBN 13 :
Total Pages : 24 pages
Book Rating : 4.3/5 (121 download)

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Book Synopsis Explanation of proposed estate and gift tax treaty between the United States and the Federal Republic of Germany by : United States. Congress. Joint Committee on Taxation

Download or read book Explanation of proposed estate and gift tax treaty between the United States and the Federal Republic of Germany written by United States. Congress. Joint Committee on Taxation and published by . This book was released on 1981 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:

German Inheritance and Gift Tax Reform 2009

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Publisher : diplom.de
ISBN 13 : 3836637820
Total Pages : 95 pages
Book Rating : 4.8/5 (366 download)

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Book Synopsis German Inheritance and Gift Tax Reform 2009 by : Carolin Braun

Download or read book German Inheritance and Gift Tax Reform 2009 written by Carolin Braun and published by diplom.de. This book was released on 2009-11-03 with total page 95 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inhaltsangabe:Introduction: Background and Subject of this Thesis: After long negotiations within the Grand Coalition (Große Koalition) and despite jurisdictional criticisms of numerous points, on 31st December 2008 the new inheritance and gift tax law (Erbschaftsteuerreformgesetz - ErbStRG) was published in the Federal Law Gazette (Bundesgesetzblatt), to become effective on 1st January 2009 just in time to avoid the need for retroactive regulations and the related discussions. This marks the end of the discussion about the future of the inheritance tax that has been started by the decision of the Federal Constitutional Court (Bundesverfassungsgericht - BVerfG) from 7th November 2006. The related uncertainity came to an end, at least for now. In its decision the Federal Constitutional Court states, that the discrepance between fair market value and valuation value for significant groups of assets (business assets, portions of coporations, real estate property and agriculture and forestry (AF) businesses) are violating the principle of equality of § 3 sec. 1 of the German Basic Law (Grundgesetz - GG). The legislative was obliged to define a new legislation in line with the constitution until 31 December 2008, latest. On 11 December 2007, the German Federal Government (Bundesregierung) finally agreed on a draft revision of the inheritance and gift tax law and the valuation law. The German Federal Parliament (Bundestag) passed the inheritance tax reform on 27 November 2008 in the 2nd and 3rd reading, during which the finance committee of the German Parliament (Finanzausschuss des Bundestages) made considerable changes to the original draft. The approval in the German Federal Council (Bundesrat) was obtained in the special session of the council on 5.12.2008, the approval of the Federal President (Bundespräsident) on 24.12.2008. Current Situation: In addition to the changes necessary for constitutional reasons, the central concern of the reform is to simplify business takeover by the successors. However, the legislator neither has had the courage to - as hoped by many - completely abolish inheritance taxation, not did he take the opportunity to perform a complete change of the inheritance taxation system which might become mandatory for constitutional reasons. The result is a compromise between of the various government parties: a law that amends the existing inheritance tax law on which it is based in a limited number of points. The new [...]

German Inheritance Tax Reform

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Publisher : diplom.de
ISBN 13 : 3956362918
Total Pages : 49 pages
Book Rating : 4.9/5 (563 download)

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Book Synopsis German Inheritance Tax Reform by : Marcus Bitterlich

Download or read book German Inheritance Tax Reform written by Marcus Bitterlich and published by diplom.de. This book was released on 2007-09-27 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inhaltsangabe:Abstract: On May 14th, 2007, the Frankfurter Allgemeine Zeitung announced in its Monday edition that the so-called Grand Coalition, formed of Social Democrats and Christian Democrats, had come to an agreement in principle regarding a fundamental modification of the Inheritance and Gift Tax. A motion for a resolution containing the achieved compromise had been released to the public the day before. Thus, neither the abolition as intended by some liberal-thinking conservatives, nor a drastic tax increase as demanded by some egalitarian leftists will be the result. A precedent draft of the German Federal Ministry of Finance published last year therefore is very much likely to form the basis of an amended regulation of entrepreneurial succession. There had been long discussions beforehand, attendant on the outstanding ruling of the Federal Constitutional Court, which was expected to assess the differential treatment of acquired assets and its compatibility with the constitution. Introduction: Firstly, this thesis addresses, in its section 2, the legal status quo. I will depict in detail the issues of tax liability, valuation of assets, the calculation prescriptions as well as the current preferential treatment of business assets in practice all based on law in force. Next, the relevant changes comprised in the amending draft are exposed in section 3 with a clear focus on issues dealing with corporate succession, i.e. the transfer of business property. This includes a short, summarizing critique, reflecting how the draft was perceived amongst scientific commentators. In section 5, the ruling of the Federal Constitutional Court is subject to recapitulating representation. The judges dealt with the issue of preferential treatment of real estate and business property thus discriminating against the acquirers of shares or monies. As law just forms a theoretical framework, thereafter I conduct an assessment on possible individual, economically triggered reactions. Section 6 derives the basic approach of opportunistic behaviour, explaining and anticipating effective action of entrepreneurs. Finally, section 7 draws a conclusion, resuming the findings and possible links to further analysis. Inhaltsverzeichnis: Textprobe:

The Influence of ECJ Case Law on the German Inheritance and Gift Tax

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Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (126 download)

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Book Synopsis The Influence of ECJ Case Law on the German Inheritance and Gift Tax by : M. Weiss

Download or read book The Influence of ECJ Case Law on the German Inheritance and Gift Tax written by M. Weiss and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This article describes the German inheritance and gift tax regime in the context of the recent decision of the European Court of Justice (ECJ) in Sabine Hünnebeck (Case C-479/14), concerning the optional resident taxation of EU/EEA citizens. The German rule enshrined in section 2(3) of the Inheritance and Gift Tax Act did not withstand the scrutiny of the ECJ in Hünnebeck and might be changed shortly to bring the Inheritance and Gift Tax Law in line with EU law.

English and Scots Trusts Under the German Inheritance and Gift Tax Act (ErbStG)

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Publisher :
ISBN 13 : 9783832913090
Total Pages : 84 pages
Book Rating : 4.9/5 (13 download)

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Book Synopsis English and Scots Trusts Under the German Inheritance and Gift Tax Act (ErbStG) by : Mike Wienbracke

Download or read book English and Scots Trusts Under the German Inheritance and Gift Tax Act (ErbStG) written by Mike Wienbracke and published by . This book was released on 2005 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Taxation of Inheritance

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Publisher :
ISBN 13 :
Total Pages : 400 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis The Taxation of Inheritance by : William John Shultz

Download or read book The Taxation of Inheritance written by William John Shultz and published by . This book was released on 1926 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: History of inheritance tax in different parts of the world, overview of the theory of inheritance tax and analysis of the UK inheritance tax system.

The Role and Design of Net Wealth Taxes in the OECD

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Publisher : OECD
ISBN 13 : 9789264299337
Total Pages : 112 pages
Book Rating : 4.2/5 (993 download)

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Book Synopsis The Role and Design of Net Wealth Taxes in the OECD by : Collectif

Download or read book The Role and Design of Net Wealth Taxes in the OECD written by Collectif and published by OECD. This book was released on 2018-04-16 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines and assesses the current and historical use of net wealth taxes, defined as recurrent taxes on individual net assets, in OECD countries. It provides background on the use of wealth taxes over time in OECD countries as well as on trends in income and wealth inequality. It then assesses the case for and against the use of a net wealth tax to raise revenues and reduce inequality, based on efficiency, equity and tax administration considerations. The effects of personal capital income taxes and taxes on wealth transfers are also discussed to understand how these taxes interact with net wealth taxes. Finally, the report looks at practical tax design issues and shows that the way a net wealth tax is designed can have a significant impact on the effectiveness and fairness of the tax. The report concludes with a number of practical tax policy recommendations regarding net wealth taxes.

Wills and Estates Under German Law

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Publisher :
ISBN 13 :
Total Pages : 86 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Wills and Estates Under German Law by : Charles H. Beecher

Download or read book Wills and Estates Under German Law written by Charles H. Beecher and published by . This book was released on 1958 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Protocol Amending the Tax Convention with Germany

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Publisher :
ISBN 13 :
Total Pages : 10 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis Protocol Amending the Tax Convention with Germany by : United States. Congress. Senate. Committee on Foreign Relations

Download or read book Protocol Amending the Tax Convention with Germany written by United States. Congress. Senate. Committee on Foreign Relations and published by . This book was released on 1999 with total page 10 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Explanation of Proposed Estate and Gift Tax Treaty Between the United States and the Federal Republic of Germany

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Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (124 download)

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Book Synopsis Explanation of Proposed Estate and Gift Tax Treaty Between the United States and the Federal Republic of Germany by :

Download or read book Explanation of Proposed Estate and Gift Tax Treaty Between the United States and the Federal Republic of Germany written by and published by . This book was released on 1981 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Those Who Receive Late Will Be Punished by the Tax Authorities - The Effective Value of the German Inheritance Tax Allowance in the Context of Anticipated Inheritance and the Costs of a Delayed Commencement (Wer zu spät bekommt, den bestraft der Fiskus - der effektive Wert des erbschaftsteuerlichen Freibetrags im Rahmen der vorweggenommenen Erbfolge sowie die Kosten eines verzögerten Beginns).

Download Those Who Receive Late Will Be Punished by the Tax Authorities - The Effective Value of the German Inheritance Tax Allowance in the Context of Anticipated Inheritance and the Costs of a Delayed Commencement (Wer zu spät bekommt, den bestraft der Fiskus - der effektive Wert des erbschaftsteuerlichen Freibetrags im Rahmen der vorweggenommenen Erbfolge sowie die Kosten eines verzögerten Beginns). PDF Online Free

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Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (129 download)

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Book Synopsis Those Who Receive Late Will Be Punished by the Tax Authorities - The Effective Value of the German Inheritance Tax Allowance in the Context of Anticipated Inheritance and the Costs of a Delayed Commencement (Wer zu spät bekommt, den bestraft der Fiskus - der effektive Wert des erbschaftsteuerlichen Freibetrags im Rahmen der vorweggenommenen Erbfolge sowie die Kosten eines verzögerten Beginns). by : Markus Diller

Download or read book Those Who Receive Late Will Be Punished by the Tax Authorities - The Effective Value of the German Inheritance Tax Allowance in the Context of Anticipated Inheritance and the Costs of a Delayed Commencement (Wer zu spät bekommt, den bestraft der Fiskus - der effektive Wert des erbschaftsteuerlichen Freibetrags im Rahmen der vorweggenommenen Erbfolge sowie die Kosten eines verzögerten Beginns). written by Markus Diller and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: English Abstract: We analyze the inheritance and gift tax allowance of 400.000 Euro which applies to transfers of assets from one generation to the next. Since this allowance is available every ten years its “effective” (present) value depends in particular on the number of transfers still possible, i.e. on the remaining life expectancy of the transferor. Based on mortality tables, we determine the expected present value of the tax allowance as a function of age, gender, interest rate and growth rate of the assets to be transferred. In addition to these effective values, which are especially important for political discussions, we calculate the costs in terms of additional (future) tax payments that arise for taxpayers by postponing the transfer of assets in the future.German Abstract: Dieser Beitrag widmet sich dem erbschaft- und schenkungsteuerlichen Freibetrag, der bei einer Vermögensübertragung auf die nächste Generation nominal 400.000 Euro beträgt. Da dieser Freibetrag alle zehn Jahre genutzt werden kann, hängt sein "effektiver“ (Bar-) Wert insbesondere davon ab, wie viele Übertragungen noch möglich sind, d.h. von der Lebenserwartung des Überträgers. Auf Grundlage der vom statistischen Bundesamt bekannt gegebenen Sterbetafeln berechnen wir den erwarteten Barwert des Freibetrags in Abhängigkeit von Alter, Geschlecht, Kalkulationszinssatz und Wachstumsrate des zu übertragenden Vermögens. Neben diesen - insb. für die politische Diskussion wichtigen - effektiven Werten berechnen wir die Kosten im Sinne von Steuermehrzahlungen, die für Steuerpflichtige dadurch entstehen, dass der Beginn der vorweggenommenen Erbfolge in die Zukunft verschoben wird.

Essentials of Direct Taxation in the Federal Republic of Germany

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Publisher :
ISBN 13 :
Total Pages : 58 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Essentials of Direct Taxation in the Federal Republic of Germany by : Otto L. Walter

Download or read book Essentials of Direct Taxation in the Federal Republic of Germany written by Otto L. Walter and published by . This book was released on 1966 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:

U.S. Tax Guide for Aliens

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Publisher :
ISBN 13 :
Total Pages : 52 pages
Book Rating : 4.:/5 (3 download)

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Book Synopsis U.S. Tax Guide for Aliens by :

Download or read book U.S. Tax Guide for Aliens written by and published by . This book was released on 1998 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Introduction to German Tax Law

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Publisher :
ISBN 13 : 9783415051133
Total Pages : 91 pages
Book Rating : 4.0/5 (511 download)

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Book Synopsis Introduction to German Tax Law by : Heike Jochum

Download or read book Introduction to German Tax Law written by Heike Jochum and published by . This book was released on 2013-10 with total page 91 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Political Economy of Tax Reform

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Publisher : University of Chicago Press
ISBN 13 : 0226387003
Total Pages : 362 pages
Book Rating : 4.2/5 (263 download)

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Book Synopsis The Political Economy of Tax Reform by : Takatoshi Ito

Download or read book The Political Economy of Tax Reform written by Takatoshi Ito and published by University of Chicago Press. This book was released on 2007-12-01 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: The rapid emergence of East Asia as an important geopolitical-economic entity has been one of the most visible and striking changes in the international economy in recent years. With that emergence has come an increased need for understanding the problems of interdependence. As a step toward meeting this need, the National Bureau of Economic Research joined with the Korea Development Institute to sponsor this volume, which focuses on the complexities of tax reform in a global economy. Experts from Taiwan, Korea, the Philippines, Japan, and Thailand, as well as the United States, Canada, and Israel examine the major tax programs of the 1980s and their domestic and international economic effects. The analyses reveal similarities between the United States and countries in East Asia in political constraints on policy making, and taken together they show how growing interdependence interacts with domestic economic and political concerns to affect issues as politically vital as tax reform. Economists, policymakers, and members of the business community will benefit from these studies.

The Inheritance Tax in Germany

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Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (935 download)

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Book Synopsis The Inheritance Tax in Germany by :

Download or read book The Inheritance Tax in Germany written by and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: