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Inheritance and gift tax benefits for listed buildings

Original: “Die erbschaft- und schenkungsteuerliche Begünstigung denkmalgeschützter Gebäude”

Under what conditions is the acquisition of a listed building eligible for inheritance/gift tax relief? The Lower Saxony tax court recently ruled on this question. POELLATH professional Dr. Marcel Duplois explains the decision for you.

in: DER BETRIEB Steuerboard, www.der-betrieb.de, December 13, 2023
Authors: Dr. Marcel Duplois
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