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  • 1/20: Inheritance tax guidelines 2019 come into force

    Tax guidelines are instructions on legal interpretation issued by the Federal Government of Germany, with the approval of the Bundesrat, to the tax authorities. They are issued by the Federal Ministry of Finance for the purpose of uniform application of tax law, to avoid undue hardship and to minimise administrative expense. The Inheritance Tax Directive 2019 is intended "to take account essentially of the changes in the law that have taken place in the meantime, changes in administrative opinion and the highest court rulings". First and foremost, it should be noted that the inheritance of business assets under Section 13a of the Inheritance Tax Act (ErbStG) has become more reliable, in particular with regard to the calculation of the wage bill, including in cases of conversion, the retention rules for business assets, advance deduction for family businesses, pension assets, real estate transferred in the event of a business split, and the investment clause.
     
     

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