Inheritance tax law 2017: Study on the state decree for family businesses

Studies

Study: The new inheritance and gift tax law – application for family businesses according to the state decree (2017)

Our 2017 study covers the application of the reformed inheritance and gift tax law for family businesses based on the 2017 state decree.

The federal states’ application decree represents an interpretation of the complicated legal text by the federal states, which are responsible for interpreting its application.

The study examines the compatibility of the federal states’ decree with the law passed in October 2016, analyzes regulatory gaps, and identifies areas where changes are needed.

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