Erbschaft- und Schenkungssteuer nach deutschem Recht und im Verhältnis D-CH
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The work Erbschaft- und Schenkungssteuer nach deutschem Recht und im Verhältnis D-CH represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Erbschaft- und Schenkungssteuer nach deutschem Recht und im Verhältnis D-CH
Resource Information
The work Erbschaft- und Schenkungssteuer nach deutschem Recht und im Verhältnis D-CH represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Erbschaft- und Schenkungssteuer nach deutschem Recht und im Verhältnis D-CH
- Language
- eng
- Summary
- This article describes the main features of the German inheritance tax including the taxpayer, the taxable base, valuation aspects, exemptions, reductions and the applicable tax rates. The last part describes the German unilateral method to avoid double inheritance tax and the method used under German tax treaties by means of the Germany-Switzerland inheritance tax treaty
- Citation source
- In: Steuer Revue = Revue fiscale. - Muri-Bern. - Vol. 69 (2014),
- Geographic coverage
- Europe
- Language note
- German
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Context of Erbschaft- und Schenkungssteuer nach deutschem Recht und im Verhältnis D-CHWork of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/HVnRvbeHxQ4/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/HVnRvbeHxQ4/">Erbschaft- und Schenkungssteuer nach deutschem Recht und im Verhältnis D-CH</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>