THE INHERITANCE TAX IN GERMANY

The present article focuses on the procedures regarding the calculation of the inheritance tax in Germany with specific examples and some aspects regarding the double taxation. There is also explained in detail how the percentages are calculated after someone dies and how the inheritance will have to be shared among relatives.

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Year of publication:	2013
Authors:	Păiuşan, Robert ; Panea, Valentin Ionuţ
Published in:	Theoretical and Applied Economics. - Asociaţia Generalā a Economiştilor din România - AGER. - Vol. 3(580)(supplement).2013, 3(580)(supplement), p. 221-225
Publisher:	Asociaţia Generalā a Economiştilor din România - AGER
Subject:	inheritance tax \| double taxation \| inheritance order \| testament \| Civil Code

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Extent:	application/pdf
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

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