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German Tax Administration announces tax guidelines regarding the new Inheritance and Gift Tax Law

The attached client memorandum informs on the release of the German Tax Administration's guidelines regarding the application of the new Inheritance and Gift Tax Law.
Albeit the guidelines do not resolve all uncertainties, they provide the legal security to approach and implement tax-optimized business successions.

Authors: Dr. Andreas Richter, Dr. Jens Escher, Patricia Volhard, Dr. Christoph Philipp, Dr. Stephan Viskorf, Dr. Hagen Langheim
Professionals