Study: Inheritance and gift tax law taking into account the inheritance tax guidelines (2020)
Our 2020 study analyzes inheritance and gift tax law with particular reference to the 2019 inheritance tax guidelines and the associated inheritance tax information.
The content of the study reaches a (provisional) conclusion with the 2019 inheritance tax guidelines.
It offers well-founded assessments, identifies practical challenges, and provides guidance for business succession planning.
Despite the depth of detail in the guidelines, there are still inaccuracies and aspects that require regulation and clarification.
With the exception of minor changes, the study remains THE reference work for tax advisors and lawyers to this day.
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