German Inheritance Tax Reform
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German Inheritance Tax Reform
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Author : Marcus Bitterlich
language : en
Publisher: diplom.de
Release Date : 2007-09-27
German Inheritance Tax Reform written by Marcus Bitterlich and has been published by diplom.de this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-09-27 with Business & Economics categories.
Inhaltsangabe:Abstract: On May 14th, 2007, the Frankfurter Allgemeine Zeitung announced in its Monday edition that the so-called Grand Coalition, formed of Social Democrats and Christian Democrats, had come to an agreement in principle regarding a fundamental modification of the Inheritance and Gift Tax. A motion for a resolution containing the achieved compromise had been released to the public the day before. Thus, neither the abolition as intended by some liberal-thinking conservatives, nor a drastic tax increase as demanded by some egalitarian leftists will be the result. A precedent draft of the German Federal Ministry of Finance published last year therefore is very much likely to form the basis of an amended regulation of entrepreneurial succession. There had been long discussions beforehand, attendant on the outstanding ruling of the Federal Constitutional Court, which was expected to assess the differential treatment of acquired assets and its compatibility with the constitution. Introduction: Firstly, this thesis addresses, in its section 2, the legal status quo. I will depict in detail the issues of tax liability, valuation of assets, the calculation prescriptions as well as the current preferential treatment of business assets in practice all based on law in force. Next, the relevant changes comprised in the amending draft are exposed in section 3 with a clear focus on issues dealing with corporate succession, i.e. the transfer of business property. This includes a short, summarizing critique, reflecting how the draft was perceived amongst scientific commentators. In section 5, the ruling of the Federal Constitutional Court is subject to recapitulating representation. The judges dealt with the issue of preferential treatment of real estate and business property thus discriminating against the acquirers of shares or monies. As law just forms a theoretical framework, thereafter I conduct an assessment on possible individual, economically triggered reactions. Section 6 derives the basic approach of opportunistic behaviour, explaining and anticipating effective action of entrepreneurs. Finally, section 7 draws a conclusion, resuming the findings and possible links to further analysis. Inhaltsverzeichnis: Textprobe:
German Inheritance And Gift Tax Reform 2009
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Author : Carolin Braun
language : en
Publisher: diplom.de
Release Date : 2009-11-03
German Inheritance And Gift Tax Reform 2009 written by Carolin Braun and has been published by diplom.de this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-11-03 with Business & Economics categories.
Inhaltsangabe:Introduction: Background and Subject of this Thesis: After long negotiations within the Grand Coalition (Große Koalition) and despite jurisdictional criticisms of numerous points, on 31st December 2008 the new inheritance and gift tax law (Erbschaftsteuerreformgesetz - ErbStRG) was published in the Federal Law Gazette (Bundesgesetzblatt), to become effective on 1st January 2009 just in time to avoid the need for retroactive regulations and the related discussions. This marks the end of the discussion about the future of the inheritance tax that has been started by the decision of the Federal Constitutional Court (Bundesverfassungsgericht - BVerfG) from 7th November 2006. The related uncertainity came to an end, at least for now. In its decision the Federal Constitutional Court states, that the discrepance between fair market value and valuation value for significant groups of assets (business assets, portions of coporations, real estate property and agriculture and forestry (AF) businesses) are violating the principle of equality of § 3 sec. 1 of the German Basic Law (Grundgesetz - GG). The legislative was obliged to define a new legislation in line with the constitution until 31 December 2008, latest. On 11 December 2007, the German Federal Government (Bundesregierung) finally agreed on a draft revision of the inheritance and gift tax law and the valuation law. The German Federal Parliament (Bundestag) passed the inheritance tax reform on 27 November 2008 in the 2nd and 3rd reading, during which the finance committee of the German Parliament (Finanzausschuss des Bundestages) made considerable changes to the original draft. The approval in the German Federal Council (Bundesrat) was obtained in the special session of the council on 5.12.2008, the approval of the Federal President (Bundespräsident) on 24.12.2008. Current Situation: In addition to the changes necessary for constitutional reasons, the central concern of the reform is to simplify business takeover by the successors. However, the legislator neither has had the courage to - as hoped by many - completely abolish inheritance taxation, not did he take the opportunity to perform a complete change of the inheritance taxation system which might become mandatory for constitutional reasons. The result is a compromise between of the various government parties: a law that amends the existing inheritance tax law on which it is based in a limited number of points. The new [...]
The Political Economy Of Tax Reforms
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Author : Gerrit B. Koester
language : en
Publisher: Nomos Verlagsgesellschaft
Release Date : 2009
The Political Economy Of Tax Reforms written by Gerrit B. Koester and has been published by Nomos Verlagsgesellschaft this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Business & Economics categories.
What determines tax policy? What motivations do governments follow in tax reforms? Do voters react to tax reductions and tax increases? Based on a new data-set of the fiscal effects of tax reforms in Germany from 1964 to 2004, this dissertation offers new insights on the pattern of tax reforms and tests economic hypotheses of tax policy. It shows that normative approaches are largely unable to contribute to the explanation of tax reforms in Germany. With respect to polity-economic theories, author Gerrit B. Koester finds that divided government matters, but in the opposite direction of the "gridlock-hypothesis" - tax reforms are larger and more frequent in times of divided government. He does not find evidence for partisan politics, but for opportunistic behavior of governments. However, the governments' attempts to manipulate re-election probabilities by tax reductions before elections largely fail. His analyses show that voters react strongly to tax burden changes, but take the direction of tax reforms within the whole legislative period - and not just in election years - into account. Dissertation.
Wesentliche Neuerungen F R Unternehmen Durch Die Erbschaftsteuerreform 2016 In Deutschland
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Author : D.M.P. Samuel
language : en
Publisher:
Release Date : 2017
Wesentliche Neuerungen F R Unternehmen Durch Die Erbschaftsteuerreform 2016 In Deutschland written by D.M.P. Samuel and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with categories.
Referring to the German Inheritance Tax Reform 2016, the author outlines major changes for inheritances of firms and assets. The reform was necessary after a ruling of the German Constitutional Court in 2014, which particularly criticized the appraisal and classification of assets under the old law. The German Inheritance Tax Reform is also relevant for practitioners and researchers outside of Germany, since it has, under certain conditions, a worldwide scope.
Tax Policy Options For A United Germany
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Author : Bernd Genser
language : en
Publisher:
Release Date : 1990
Tax Policy Options For A United Germany written by Bernd Genser and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Fiscal policy categories.
Oecd Economic Surveys Germany 2023
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2023-05-08
Oecd Economic Surveys Germany 2023 written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-05-08 with categories.
After a decade of strong export-led growth, decreasing unemployment and fiscal surpluses, the COVID-19 pandemic and the energy crisis have revealed structural vulnerabilities and emphasised the need for accelerating the green and digital transitions. At the same time, rapid population ageing increases public spending pressures and exacerbates skilled labour shortages.
Inherited Wealth
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Author : Jens Beckert
language : en
Publisher: Princeton University Press
Release Date : 2018-06-05
Inherited Wealth written by Jens Beckert and has been published by Princeton University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-06-05 with Social Science categories.
The Role And Design Of Net Wealth Taxes In The Oecd
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Author : Collectif
language : en
Publisher: OECD
Release Date : 2018-04-16
The Role And Design Of Net Wealth Taxes In The Oecd written by Collectif and has been published by OECD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-04-16 with Business & Economics categories.
This report examines and assesses the current and historical use of net wealth taxes, defined as recurrent taxes on individual net assets, in OECD countries. It provides background on the use of wealth taxes over time in OECD countries as well as on trends in income and wealth inequality. It then assesses the case for and against the use of a net wealth tax to raise revenues and reduce inequality, based on efficiency, equity and tax administration considerations. The effects of personal capital income taxes and taxes on wealth transfers are also discussed to understand how these taxes interact with net wealth taxes. Finally, the report looks at practical tax design issues and shows that the way a net wealth tax is designed can have a significant impact on the effectiveness and fairness of the tax. The report concludes with a number of practical tax policy recommendations regarding net wealth taxes.
Multistate And Multinational Estate Planning
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Author : Jeffrey A. Schoenblum
language : en
Publisher: CCH
Release Date : 2008
Multistate And Multinational Estate Planning written by Jeffrey A. Schoenblum and has been published by CCH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Business & Economics categories.
Tax Policy Reforms 2017 Oecd And Selected Partner Economies
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2017-09-13
Tax Policy Reforms 2017 Oecd And Selected Partner Economies written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-09-13 with categories.
Tax Policy Reforms: OECD and Selected Partner Economies is an annual publication providing comparative information on tax reforms across countries and tracking tax policy developments over time. This year’s report covers the tax reforms that were implemented, legislated or announced in 2016.