In issue 5.2024 of ErbR (Journal for the entire practice of inheritance law) Georg Schmidt published an article in the “Mandatspraxis” section. The tax special deals with the exemption under Section 13 d ErbStG.
The requirements for inheritance tax relief under Section 13d ErbStG are outlined. The special features of granting the relief for properties let for residential purposes and the consequences of the ECJ ruling of 12.10.2023, in which parts of the standard were declared to be contrary to European law, are explained.
This has practical implications:
If the tax office rejects the preferential treatment for properties in third countries, an appeal should be lodged against the decision.
The author and your usual contacts will be happy to answer any questions you may have!
Georg Schmidt
Schmidt@tigges.legal
+49 211 8687 175