· Insight

JStG 2022: Real estate transfers could become more expensive as a result of the changes in the Valuation Act as of 01.01.2023

Original: “JStG 2022: Immobilienübertragungen könnten durch die Änderungen im Bewertungsgesetz ab 01.01.2023 teurer werden”

The Annual Tax Act (JStG) 2022 also entails a change in real estate valuation. This will largely lead to higher inheritance and gift tax burdens on the gratuitous transfer of real estate. Martin Liebernickel and Per-Eric Eulau have summarized the most important points.

in: Handelsblatt Steuerboard, November 22, 2022
Authors: Dr. Martin Liebernickel, Dr. Per-Eric Eulau
  • Private Clients
    • Tax Planning / Structuring
    • Inheritance Tax Law
  • Tax
    • Tax Planning / Structuring
    • Real Estate Tax Law
    • Succession Tax Planning
  • Real Estate
    • Real Estate Tax Law