The entitlement from a direct insurance policy is only exempt from inheritance tax if the heir would also be entitled to a statutory survivor's pension according to the family circumstances.

The exemption from inheritance and gift tax for a family home only applies to the main residence, but not to second or vacation homes.

If there is a legitimate interest, it is possible to suspend the enforcement of inheritance tax assessments due to the pending judicial review proceedings before the Federal Constitutional Court.

In the opinion of the Hessian Tax Court, an heir can claim the church tax paid on behalf of the deceased as a special expense for income tax purposes.

The tax office may not refuse the inheritance tax exemption for an owner-occupied family home because immediate use by the heir is not possible solely due to a lengthy inheritance settlement.

The significantly lower tax-free amount for inheritances where both the testator and the heir live abroad is contrary to European law.

Even if a property is acquired completely free of charge as part of an inheritance or gift, ancillary costs may arise that increase the depreciation for a rental property as ancillary acquisition costs.

The five-year retention period for tax relief on business assets continues even after the death of the original heir, which means that a sale by the subsequent heirs within this period will also forfeit the tax advantage.

The participation in a corporation via an asset-managing partnership is not tax-privileged.

The popular Cash-GmbH can no longer be used for the tax-free transfer of large sums of cash. There is also a new regulation for the payroll guarantee.