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Remission notices in the case of an assessment of the need for exemption under Section 28a of the German Inheritance Tax Act (ErbStG) - Is there a threat of high retroactive late payment surcharges in the case of subsequent acquisitions?

Original: “Erlassbescheide bei Verschonungsbedarfsprüfung nach § 28a ErbStG – Drohen bei Nacherwerben rückwirkend hohe Säumniszuschläge?”
in: RFamU Recht der Familienunternehmen, 2nd year, 1/2023, January 20, 2023, 9-13
Authors: Dr. Martin Liebernickel
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