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Inheritance tax: full exemption, standard exemption and the so-called option trap

Original: “Erbschaftsteuer: Vollverschonung, Regelverschonung und die sog. Optionsfalle”

The German Federal Fiscal Court confirms the principle of the option trap, but at the same time removes it. Contrary to the express opinion of the tax authorities, a separate application for full exemption for individual units is permissible in the event of a simultaneous transfer of several business units.

in: Handelsblatt Steuerboard online, January 17, 2023
Authors: Dr. Jan-Eckhard Wegener
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