· Insight

Federal Fiscal Court clarifies the eligibility of trading companies for inheritance tax benefits

Original: “BFH schafft Klarheit zur erbschaftsteuerlichen Begünstigungsfähigkeit von Handelsunternehmen”

The so-called 90% management assets test (90% test for short) plays an important role in the question of whether business assets can be transferred with preferential inheritance tax treatment. It forms a kind of “entry threshold”. Only the shares of those companies that pass this test - i.e. have less than 90% gross administrative assets - can participate in tax relief at all. If the test fails, however, the transferred shares are subject to taxation in full.

in: Private Equity Magazin,, January 15, 2024
as well as in: DER BETRIEB Steuerboard,, Januar 18, 2024
Authors: Dr. Maximilian Haag, Dr. Katharina Hemmen, Dr. Martin Liebernickel, Dr. Christoph Philipp, Dr. Andreas Richter, Dr. Stephan Viskorf, Dr. Katharina Gollan, Dr. Sebastian Löcherbach, Erik Muscheites, Dr. Marcus Niermann, Dr. Marcel Duplois, Dr. Jan-Eckhard Wegener, Dr. Laurenz Martin Lipp
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    • Inheritance Tax Law
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