Kategorie

Inheritance tax

Current case law on real estate valuation in inheritance and gift tax law. The focus is on BFH (Federal Fiscal Court) rulings on § 198 BewG, the proof of a lower fair market value through qualified expert opinions, as well as the limits of tax office valuations for developed and undeveloped properties.

March 2026
August 2022
November 2020
September 2020
December 2019
January 2019
June 2013
November 2006
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