If a bequest only provides for a right to purchase real estate belonging to the estate, the purchase is not subject to the real estate transfer tax exemption for acquisitions upon death.

The usufructuary right to an agricultural and forestry business is not itself a business asset and is therefore not subject to inheritance tax.

Delays in the legislative process do not mean that there would be no inheritance tax until the inheritance tax reform is passed.

Several share transfers carried out on the same day may be independent gifts, which are accordingly taxable separately.

The Bundesrat and the Bundestag have dealt with the draft for the Annual Tax Act 2018 and made a few more changes before passing it.

A garden adjacent to the owner-occupied house on a separate parcel of land does not fall under the inheritance tax exemption for a family home.

The tax authorities are sticking to their previous criteria for the preferential treatment of operating assets of a rental company.

The legal consequences of tax evasion affect an heir even if he or she has no knowledge of the act of the co-heir.

Irrespective of the number of rented apartments, in the case of a rental company these are only considered tax-privileged business assets in exceptional cases.

When financing projects through crowdfunding, tax aspects must also be taken into account.