Das Erbschaftsteuerrecht ist reparabel
Germany’s Federal Constitutional Court ruled on 17 December 2014 that elements of a law exempting successors of family-owned companies from paying inheritance tax are unconstitutional and ordered the government to revise and tighten the law by mid-2016. The authors discuss three main obstacles resulting from the ruling and offer initial thoughts on how legislators could solve them. Based on the notion that family businesses constitute a main part of the German Mittelstand and display significant entrepreneurial characteristics, the Court’s demand to introduce an additional “needs-based test” for large companies and the difficulties of limiting tax avoidance opportunities with respect to administrative assets are critically examined. Copyright ZBW and Springer-Verlag Berlin Heidelberg 2015
Year of publication: |
2015
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Authors: | Kambeck, Rainer ; Paulus, Peer-Robin ; Welling, Berthold |
Published in: |
Wirtschaftsdienst. - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft (ZBW). - Vol. 95.2015, 1, p. 39-45
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Publisher: |
Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft (ZBW) |
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