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Full Option Exemption - An Option Trap in the Inheritance Tax Act?

Original: “Vollständige Optionsverschonung – Eine Optionsfalle im ErbStG?”

The option exemption under the German Inheritance Tax Act (ErbStG) offers the chance of up to 100% tax exemption for business assets. However, if the necessary requirements are not met, there is a risk of the option trap. This view of the tax authorities has again been confirmed by the fiscal courts, at least with regard to the old legal situation.

in: Handelsblatt online, Steuerboard, June 23, 2021
Authors: Mareike Krämer
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