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