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Tax consultancy costs as estate settlement costs

Original: “Steuerberatungskosten als Nachlassregelungskosten”

The deductibility of costs as estate liabilities is always relevant in the context of tax support for estate settlements and, due to the relatively openly formulated wording of the law, is repeatedly the subject of decisions by the fiscal courts. According to a more recent ruling of the BFH, which has in the meantime also been recognized by the tax authorities, tax consultancy costs incurred by the heir for the subsequent declaration of taxes which the decedent has evaded are deductible as estate settlement costs.

in: Handelsblatt online, Steuerboard, May 31, 2022
Authors: Dominik Graf von Armansperg