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JStG 2022: Real estate transfers could become more expensive as a result of the changes in the Valuation Act as of 01.01.2023

Original: “JStG 2022: Immobilienübertragungen könnten durch die Änderungen im Bewertungsgesetz ab 01.01.2023 teurer werden”

The Annual Tax Act (JStG) 2022 also entails a change in real estate valuation. This will largely lead to higher inheritance and gift tax burdens on the gratuitous transfer of real estate. Martin Liebernickel and Per-Eric Eulau have summarized the most important points.

in: Handelsblatt Steuerboard, November 22, 2022
Authors: Dr. Martin Liebernickel, Dr. Per-Eric Eulau
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