Der Pflichtteil im Steuerrecht
Nomos, 1. Edition 2021, 206 Pages
The product is part of the series
Recht der Steuern und der öffentlichen Finanzordnung – Tax Law and Public Finance
Description
Recently, a number of decisive tax court decisions have been issued on the subject of the compulsory portion and tax law. Can these be arranged in a system?
In order to answer this question, the author shows a structure that underlies the taxation of the compulsory portion and its deductibility as an estate liability. Particular attention is paid to the special tax features of the compulsory portion in the case of the so-called "Berliner Testament". Emphasis is also placed on a presentation of possible settlement waiver agreements, taking into account the effects on inheritance, income and real estate transfer tax. Finally, the results are summarized in several theses.
In order to answer this question, the author shows a structure that underlies the taxation of the compulsory portion and its deductibility as an estate liability. Particular attention is paid to the special tax features of the compulsory portion in the case of the so-called "Berliner Testament". Emphasis is also placed on a presentation of possible settlement waiver agreements, taking into account the effects on inheritance, income and real estate transfer tax. Finally, the results are summarized in several theses.
Bibliographical data
| Edition | 1 |
|---|---|
| ISBN | 978-3-8487-7228-5 |
| Publication Date | Nov 15, 2021 |
| Year of Publication | 2021 |
| Publisher | Nomos |
| Format | Softcover |
| Language | deutsch |
| Pages | 206 |
| Medium | Book |
| Product Type | Scientific literature |
Reviews
»Fazit: Ein ›Schmankerl‹ für den Liebhaber. Praktisch alle gängigen Konstellationen im Erbschaftsteuerrecht werden abgedeckt und aktuelle höchstrichterliche Entscheidungen in akademischer Tiefe diskutiert. Sehr zu empfehlen.«
RA und StB Bernhard Schmid, ErbR 4/2022, 359
»Eine beeindruckende Dissertation über ein Praxisthema.«
RA Dr. Claus-Henrik Horn, FAErbR, ErbR 2/2022
RA und StB Bernhard Schmid, ErbR 4/2022, 359
»Eine beeindruckende Dissertation über ein Praxisthema.«
RA Dr. Claus-Henrik Horn, FAErbR, ErbR 2/2022
Additional material
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