News about family home: Federal Fiscal Court (BFH) decides in favor of the acquirer on compelling reasons for moving out

The Federal Fiscal Court (BFH) has again issued a ruling on the exemption of the so-called family home under inheritance tax law (BFH dated 01.12.2021 - II R 18/20). The II. Senate, which is responsible for inheritance tax, overturned the previous-instance ruling of the Düsseldorf Tax Court (dated January 8, 2020 - 4 K 3120/18 Erb) on the basis of its differing legal opinion and referred the matter back to the Tax Court to make up the relevant findings of fact.