The preferential treatment of business assets in inheritance tax is unconstitutional in its current form.

The Federal Constitutional Court plans to announce its ruling on inheritance tax before Christmas.

The Federal Constitutional Court plans to announce its decision on the constitutionality of inheritance tax on December 17, 2014.

The EU Commission has called on Germany to put bequests to foreign charities on an equal footing with those to domestic ones.

The European Court of Justice has once again ruled that the low allowance for foreign cases in inheritance tax violates EU law.

The Federal Constitutional Court will soon rule on whether the Inheritance Tax Act as a whole, and in particular the tax reductions for business assets, may be unconstitutional.

The inheritance tax allowance of 20,000 euros for care services does not apply to children and other close relatives of the testator.

For the inheritance tax reduction for rented residential real estate, it is not mandatory to have a concluded rental agreement.

The valuation discount for inheritance and gift tax for rental apartments does not apply to a property that is encumbered with a heritable building right.

The repayment of an insurance amount to the spouse after the death of the partner does not trigger inheritance tax if he or she had previously paid in the insurance amount himself or herself for the benefit of his or her deceased partner.