The decisive factor for the application of preferential inheritance tax regulations is the content of a bequest, not the actual performance by the heir to fulfill the bequest.

The deduction for business assets for inheritance tax purposes is used up for the first acquisition within the ten-year period even if it has no effect.

The majority of the changes in the Annual Tax Act 2020 will take effect in 2021. But there are also some changes that will take effect retroactively or with a delay.

For inheritance tax purposes, short-time allowances not borne by the company itself are also counted as part of the wage total.

Despite a conditional usufruct, the donation of a limited partner's share may qualify for a tax exemption for business assets.

A renovation period of several years for an inherited family home will result in the loss of the tax exemption for an owner-occupied family home even if the property has special features.

Even in the case of continued owner-occupation within the framework of a lifelong right of residence, the transfer of a family home within ten years leads to subsequent taxation for inheritance tax purposes.

The tax office is not obliged to enforce inheritance tax debts primarily or exclusively against the undivided estate.

Only in exceptional cases is the inheritance tax exemption granted for a family home if more than six months have elapsed before the heir begins to use it himself.

The indirect gift of business assets is not favored for gift tax purposes because it is not business assets themselves that are transferred, but only a monetary amount subject to a condition.