Inheritance tax classic reissued! The commentary on inheritance tax and valuation law provides extensive guidance and examples for handling inheritance and gift tax mandates. All legislative changes that have occurred in the meantime have been incorporated, such as those from the Annual Tax Act 2021 dated December 21, 2021. Additionally, numerous decisions from the tax courts, as well as from the Federal Fiscal Court (BFH) and the European Court of Justice (ECJ), have been thoroughly considered. With Fischer/Pahlke/Wachter, you receive a practical commentary that stands out for its compactness, clarity, instruction, and timeliness. Haufe Practical Commentaries - simply faster informed: Compact commentary on the Inheritance Tax Act (ErbStG) by experienced authors and editors from the judiciary, administration, and consultancy. Clear focus on advisory approaches and design tips. Intensive discussion of case law, particularly BFH decisions. 8th edition completely revised due to legal developments.

This new edition brings the commentary on the ErbStG up to date as of November 2022, taking into account all changes resulting from recent legal developments, including the JStG, particularly regarding tax exemption and relief regulations under §§ 13a – 13d as well as §§ 19a, 28, 28a ErbStG and the valuation regulations, § 12 ErbStG. All other provisions of the ErbStG have been updated to reflect the current state of literature, the ErbStR, and relevant case law.

The amended guidelines and notes require new approaches and strategies for your advisory and declaration activities. What does this mean for companies, individuals, and their tax advisors? What do the changes mean for advisory practice and legal structuring in the field of gift and inheritance tax law? How is the relevant valuation law and the ImmoWertV developing? It is essential to understand.