News on Section 7 (8) Inheritance Tax Act - Federal Fiscal Court rulings from 10.04.2024 - II R 22/21 and II R 23/21 (NV)

In two identical rulings, the Federal Fiscal Court deals with Section 7 (8) Inheritance Tax Act and, in particular, with the facts of the provision and the valuation of the increase in value subject to gift tax. After the discussion took a positive direction for a short time with the recognition of a subjective element in Section 7 (8) Inheritance Tax Act by the Muenster tax court, much is now open again.