Inheritance tax: Limit corporate privileges and spread tax burden

Article English OPEN
Bach, Stefan;
(2015)
  • Publisher: Deutsches Institut für Wirtschaftsforschung (DIW) Berlin
  • Journal: volume 5,issue 7,pages91-99
  • Subject: inheritance and gift taxation | L26 | D31 | H24 | Inheritance and gift taxation, top wealth distribution, family firm succession | family firm succession | top wealth distribution
    • jel: jel:D31 | jel:H24 | jel:L26
      ddc: ddc:330

After the inheritance tax ruling by the German Federal Constitutional Court, legislators will have to limit the wide-ranging exemptions on company assets. In recent years, they have exempted half of all assets subject to inheritance tax. In particular, large transfers c... View more
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