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