In contrast to an inheritance, an anticipated succession may result in the previously established loss carryforward being forfeited.

The EU Commission has called on Germany to make changes to its inheritance tax because, in its view, the restrictions on the pension allowance violate EU law.

Whether a gift of real estate is made directly or indirectly has no effect on the depreciable amount of the donee - depreciation is possible in both cases.

A gift promise by the testator that is invalid in form can still be effectively implemented by the heir, as a result of which the gift is then not subject to double inheritance tax.

If there are valid reasons for delayed owner-occupancy, an inheritance tax exemption for a family home is still possible after more than six months.

The grand coalition actually wanted to get the new inheritance tax regulations off the table this year, but now has to postpone the project until the new year.

If the caregiving was a voluntary sacrifice because the decedent had sufficient assets of his own not to be dependent, children and other abstract dependents are also entitled to the caregiving allowance for inheritance tax purposes.

The tax exemption for a family home requires actual owner-occupancy and does not apply if the heir has a theoretical intention of owner-occupancy but is prevented from owner-occupancy due to other obligations.

In addition to numerous changes for companies, the Tax Amendment Act 2015 also contains some changes that affect families, capital investors and other private individuals.

Neither the occasional use of individual rooms nor the free transfer to relatives is a self-use that would secure an inheritance tax benefit for a family home.