The Act on the Modernization of Partnership Law (MoPeG) - The changes to the Inheritance Tax Act as of 01.01.2024

The Act on the Modernization of Partnership Law (MoPeG) highlights the interface between changes to civil law and tax law. Although the civil legislator did not intend to make any significant changes to tax law despite the abolition of the joint ownership principle, the tax legislator was nevertheless forced to amend, change and adapt important tax laws as of January 1, 2024. Sebastian Löcherbach provides an overview of the changes to the Inheritance Tax Act.