In the case of gifts that have been concealed from the tax office, the interest run for evasion interest begins twelve months after the date of the gift.

In addition to comprehensive notification and reporting obligations for business relationships abroad, a new law also brings about a general abolition of fiscal banking secrecy.

The payment of a settlement to resolve the legal dispute over the status of the inheritance may be deductible as a liability of the estate.

In contrast to an assignment, an irrevocable authorization of the donor to exercise the voting rights is not detrimental to the tax privilege of business assets.

The transfer of an individual account between spouses may trigger gift tax if the recipient cannot prove that the assets in the account also belonged to him or her in part or in full beforehand.

With a delay of several months, the legislator has now implemented the requirements of the Federal Constitutional Court on inheritance tax on business assets.

Psychological reasons do not justify the impossibility of self-occupation of a family home if it is still possible to run a household independently.

Even those who are only subject to limited inheritance tax are entitled to the higher tax allowances to which fully taxable heirs are entitled.

The Treasury has commented on two rulings concerning the inheritance tax exemption for a family home and the transfer of the tax benefit in the case of inheritance disputes.

The government coalition's inheritance tax compromise has been referred to the Mediation Committee by the Bundesrat.