Insight
· Insight

Assignment of administrative assets in the case of partnerships: The new country decrees from 11.02.2021

Original: “Zurechnung von Verwaltungsvermögen bei Personengesellschaften: Die neuen Ländererlasse vom 11.02.2021”

The Inheritance Tax Act does not clarify how administrative assets subject to inheritance and gift tax are to be distributed among the partners of a partnership. With the state decrees of February 11, 2021, the tax authorities have recently taken a new position on this issue and modified their previous view. In a Handelsblatt Steuerboard article, Sebastian Löcherbach critically assesses the state decrees.

in: Handelsblatt online, Steuerboard, May 05, 2021
Authors: Dr. Sebastian Löcherbach
Services
  • Private Clients
    • Succession
    • Tax Planning / Structuring
    • Inheritance Tax Law
  • Tax
    • Succession Tax Planning
    • Reorganization Tax Law