The German Inheritance and Gift Tax

View a sample of this title using the ReadNow feature

Germany is the fourth largest economy in the world, making it an attractive business location and boasting a high standard of living. A large number of companies have their registered offices in Germany, including many organized as family businesses. And with worldwide mobility and the internationalization of companies, there has been an increase in binational marriages and dual citizenships. These factors often result in German inheritance and gift tax consequences, either through a residence or through assets held in Germany.

This is an ideal support for international tax lawyers who are involved in succession planning for clients who either reside in Germany or hold German assets by providing deep insights in all issues of tax liability, valuation, tax calculation as well as tax assessment and levy procedures in Germany. It comprises legal text of the German Inheritance and Gift Tax Act as well as a commentary, section by section.

eBooks, CDs, downloadable content, and software purchases are noncancelable, nonrefundable and nonreturnable. Click here for more information about LexisNexis eBooks. The eBook versions of this title may feature links to Lexis+® for further legal research options. A valid subscription to Lexis+® is required to access this content.