Inheritance and Gift Tax Act (ErbStG) Possibly Unconstitutional
GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Hanover, Bremen, Nuremberg Essen and London www.grprainer.com/en explains: In its ruling of 27 September 2012 (Az. II R 9/11), the Federal Fiscal Court (BFH) again presented the German Federal Constitutional Court (BVerfG) with the question of whether individual provisions of the ErbStG as amended in 2009 are unconstitutional by reason of infringing the general principle of equality. The reason given for the need for greater clarity from...
View full press release