Insight
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Insight
Potential gift tax relief for capital contributions to corporate entities
According to a recent ruling dated May 23, 2024, published on August 1, 2024, the Münster Fiscal Court has affirmed the requirement of a subjective element to trigger German gift tax pursuant to Section 7 para. 8 German Inheritance and Gift Tax Act.
in: Private Equity Magazin, www.pe-magazin.com, August 27, 2024
